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

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

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

Conditions for applying the simplified tax system

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

Number:

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

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

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

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

By income:

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

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

The procedure for switching to the simplified tax system

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

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

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

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

STS “income” – 6%

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

Example

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

Tax = Income * 6%,

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

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

STS “Income minus expenses” – 5-15%

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

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

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

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

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

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

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

Minimum tax and loss

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

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

Reducing the simplified tax system by the amount of insurance premiums

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

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

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

Example

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

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

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

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

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

Example 1

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

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

Example 2

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

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

Simplified tax system “income minus expenses”

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

Example

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

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

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

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

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

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

Reporting and tax payment

This type of taxation implies the following reporting:

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

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

Paying taxes

Although reporting is provided once a year, you still have to keep records constantly, because payments under the simplified tax system are divided into 4 parts - 3 of them are advance and mandatory, as is the 4th final payment for the year. At the same time, if you do not pay advance payments or pay correctly, then you may be assessed fines and penalties.

The deadlines for paying advances and taxes are as follows:

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

Responsibility for detected violations

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

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

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

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

Why simplified tax system?

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

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

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

Important! Even with the Simplified taxation system, LLCs and individual entrepreneurs are legally required to pay personal income tax (NDFL) with wages employees. Neglect or evasion of this duty will inevitably entail punitive sanctions.

Who can and who cannot work under the simplified tax system

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

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

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

Conditions for the transition to the simplified tax system

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

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

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

How to switch to "simplified"

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

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

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

Cons of the simplified tax system

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

The essence of the problem

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

What's the result?

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

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

Hello, dear readers! In this article you will learn what taxes an individual entrepreneur pays on various systems taxation. The article will be useful for beginning entrepreneurs to understand that there is nothing wrong with running a business legally and taxes in Russia are acceptable. So, let's begin.

By the way, businessmen have long been accustomed to solving questions of this nature and many others. service, try it to minimize risks and save time.

What taxes does an individual entrepreneur need to pay?

To determine what taxes an individual entrepreneur must pay to the budget and how to calculate them, you need to know what taxation system he uses. In general, the list of taxes looks like this:

— income tax according to the chosen taxation scheme;

— transport and land taxes (provided that you use vehicles or a plot of land in your business);

- insurance premiums.

Income tax is paid based on what kind of activity you conduct and what tax system you prefer. Let's look at the main options.

IP in general mode

If you remain in the general taxation regime and do not use the special regime, you must pay all taxes corresponding to the main tax regime. The general regime for individual entrepreneurs does not exclude the payment of some taxes as under simplified regimes, so the following will have to be transferred to the state budget:

— Personal income tax (in the form of 13% on income received from business);

— VAT (at a rate of 18% or another rate in cases established in the Tax Code);

Plus, an individual entrepreneur must pay three more taxes depending on the conditions of your business: on property; land; transport.

Naturally, they are paid only when the entrepreneur needs these vehicles, land or property to run his business.

Individual Entrepreneur on Simplified Tax Code (USN)

A simplified individual entrepreneur must pay tax according to the simplified tax system at the appropriate rate depending on the tax base:

— 6% of the amount of income;

— 15% from the difference “income minus expenses.”

The simplified tax system gives an individual entrepreneur an exemption from paying personal income tax and VAT, but property tax, which is calculated from the cadastral value, must already be paid.

Individual entrepreneur on imputation (UTII) or patent

An imputed individual entrepreneur must pay tax at a rate of 15% of imputed income. This income, in turn, is equal to the potential amount of revenue of the individual entrepreneur for a specific activity. It is calculated like this:

VP = Basic profitability x Physical indicator x K1 x K2

The basic income values ​​necessary for calculating tax amounts and the performance indicators accepted for calculation for specific activities falling under the use of UTII are given in the Tax Code. The amounts of basic income are indicated in rubles in a monthly amount. Special indicators are the physical characteristics of an individual entrepreneur’s business, depending on the type of activity. Among them can be used: the area of ​​the sales floor, the number of vehicles, the number of seats or simply the number of employees. To determine the amount of imputed income for your activities, you need to find these indicators in the table given in the Tax Code.

Coefficient K1 is the value of the deflator, established for a period of one year.

Coefficient K2 is an adjustment coefficient for basic profitability, set at the regional level depending on business conditions.

If the activity of an individual entrepreneur is suitable for patent taxation, then he pays the patent amount. This amount is calculated as 6% of the amount of possible annual income from his type of activity. The amount of possible annual income for each type of activity is established at the regional level in the form of approval by law.

Individual entrepreneurs using taxation under UTII or a patent do not pay personal income tax, VAT plus property tax, with the exception of property for which the tax is calculated from the cadastral value. But taxes on transport and land are paid in the same way as under the simplified tax system or OSNO.

Important: Individual entrepreneurs need to take into account that the tax under the simplified or general regime is calculated based on the actual amounts of income. It turns out that if the individual entrepreneur did not conduct his business and did not receive income, then there is no need to pay tax.

With UTII and a patent, the tax is calculated based on the amount of possible income; accordingly, these taxes will have to be paid even when the individual entrepreneur does not conduct his business and has no income during this period.

Salary taxes and insurance contributions

An individual entrepreneur receives the status of a tax agent if he hires employees. In this case, he must transfer personal income tax to the budget from their wages in the amount of 13%. Plus, the individual entrepreneur must transfer insurance premiums to his employees according to the current approved rates.

If an individual entrepreneur works alone and has no employees, then he is obliged to pay insurance premiums for himself. These amounts are fixed by law. They are required to be paid and do not change depending on whether the individual entrepreneur conducts his business or not.

For 2017 the following amounts were recorded:

To pay insurance premiums for pension insurance 23,400 rubles per year;

To pay insurance premiums for health insurance 4,590 rubles per year.

These amounts apply to all individual entrepreneurs and are not recalculated depending on their annualized revenue. As a result, you need to transfer 27,990 rubles to the funds at a time or in four amounts - once a quarter, but strictly before the end of the current year.

If the annual income of an individual entrepreneur exceeds the amount of 300 thousand rubles, then an additional amount of 1% of the excess amount must be paid to the Pension Fund.

Example: you are an individual entrepreneur, you earned 600 thousand rubles in a year.

By the end of the year in mandatory you must transfer insurance premiums for the corresponding types of insurance: 23,400 rubles and 4,590 rubles. In addition, before the end of the first quarter of the year following the reporting one, an additional payment must be made to the Pension Fund:

(600 – 300) x 0.01 = 3 thousand rubles.

As a result, your contributions to pension insurance at the end of the year will total 23,400 + 3,000 = 26,400 rubles. and 4,590 rub. - for health insurance.

In this case, a limit is set on the possible amount of pension contributions; in 2017 it is equal to the minimum wage x 8 x 12 x 26% = 187,200 rubles.

Example: your income for the year is 20 million rubles.

You paid 23,400 rubles. for pension insurance and 4,590 rubles. for health insurance. The additional payment of 1% should be equal to:

(20,000 – 300) x 0.01% = 197 thousand rubles.

But you should not pay pension contributions more than RUB 187,200.

As a result, 23,400 rubles. you have already paid, so you additionally need to transfer by the end of the 1st quarter of next year to the Pension Fund:

187,200 – 23,400 = 163,800 rubles.

Insurance premiums can be taken into account when calculating tax. From the initial calculated amount of individual entrepreneur tax on the simplified tax system 6% or UTII, subtracts:

- the full amount of insurance premiums for himself - if he does not hire employees and works alone;

- the amount of insurance premiums for his employees, but not more than 50% of the initially calculated tax amount - if he hires employees.

If an individual entrepreneur uses the simplified tax system of 15% or OSNO, then he has the right to take insurance premiums into account as part of his expenses. Under the patent system, these contributions cannot reduce tax.

Pivot table

Conclusion

So you found out what taxes an individual entrepreneur pays. If you have questions, ask in the comments! Also, expect new articles from Daria, in which she will tell you the intricacies of taxation systems, how to report taxes for individual entrepreneurs, where to go, how to fill out, how much to pay, etc.

Along with the general tax regime, the legislation provides for special tax regimes. These special regimes provide taxpayers with easier ways to calculate and pay taxes, submit tax reporting. One of the most popular special regimes is the simplified taxation system (STS, simplified taxation system or simplified taxation system). Simplification in the Tax Code in 2017 is devoted to Chapter. 26.2. USN. What it is in simple words, and what are the features of this tax regime, we will tell you in our consultation.

Who can apply the simplified tax system

Not all organizations and individual entrepreneurs can use the simplified tax system. They do not have the right to apply the simplification in 2017, in particular:

• organizations with branches;
• pawnshops;
• organizations and individual entrepreneurs that produce excisable goods;
• gambling organizers;
• organizations in which the share of participation of other organizations is more than 25% (except for contributions from public organizations of disabled people under certain conditions);
• organizations and individual entrepreneurs who have average number employees exceed 100 people;
• organizations whose residual value of depreciable fixed assets exceeds 150 million rubles.

A complete list of persons who are given in paragraph 3 of Art. 346.12 Tax Code of the Russian Federation.

What taxes does the simplified tax system replace?

The use of a simplified form of taxation for an LLC generally exempts it from paying income tax, property tax and VAT. Individual entrepreneurs do not pay personal income tax on their business income, as well as property tax on business real estate and VAT. At the same time, simplifiers pay contributions to off-budget funds. Organizations using the simplified tax system can be recognized as income tax, pay, and in some cases also. A simplified individual entrepreneur must also perform the duties of a tax agent (clause 5 of Article 346.11 of the Tax Code of the Russian Federation). For example, if he hires employees, then from their remuneration in the manner prescribed by Chapter. 23 Tax Code of the Russian Federation. It is also important to separate the entrepreneurial activities of an individual entrepreneur and his activities as an ordinary citizen. For example, entrepreneurial income of an individual entrepreneur using the simplified tax system is not subject to personal income tax, but income individual, not related to entrepreneurial activity, are subject to personal income tax in the usual manner. An entrepreneur pays property tax, transport and land taxes as an ordinary individual upon notifications from the Federal Tax Service. In addition, entrepreneurs and organizations pay on a simplified system (clause 3 of Article 346.11 of the Tax Code of the Russian Federation). This is the simplified taxation system.

The main tax for organizations and individual entrepreneurs on the simplified tax system is the “simplified” tax itself.

simplified tax system in 2017

The maximum income under the simplified tax system for organizations and individual entrepreneurs in 2017 should not exceed 150 million rubles. (clause 4 of article 346.13 of the Tax Code of the Russian Federation). Otherwise, the right to use the simplified taxation system is lost.

At the end of each reporting (quarter) and tax (year) period in 2017, the payer using the simplified tax system must compare his income with the maximum income.

To do this, you need to add up your income from sales (Article 249 of the Tax Code of the Russian Federation) and non-operating income (Article 250 of the Tax Code of the Russian Federation), recognized using the “cash” method and reflected in the Book of Income and Expenses.

At the same time, if in previous years the organization paid income tax and used the accrual method, then to the amount of its income for the current year it is necessary to add the amounts of funds that were received before the transition to the simplified tax system, but the contracts for which the prepayment was received were executed only in this year.

A simplified tax payer whose income limit was exceeded in 2017 ceases to be a simplified tax payer from the 1st day of the quarter in which this excess was allowed. He proceeds to pay taxes under the OSN or UTII, if the operating conditions allow the use of this special regime. At the same time, to switch to UTII, you must submit an Application to the tax office (approved by Order of the Federal Tax Service of Russia dated December 11, 2012 No. ММВ-7-6/941@) within five working days from the date of the start of the imputed activity. If the excess becomes known later than five days after the end of the quarter, then before submitting the Application, the organization or individual entrepreneur becomes a taxpayer for the OSN.

How to calculate tax

Simplified tax is defined as the product and tax rate.

Under the simplified tax system, the tax base is monetary terms.

If the object of taxation is , then the tax base according to the simplified tax system in this case will be the monetary value of income reduced by the amount of expenses (clause 2 of article 346.18 of the Tax Code of the Russian Federation).

The composition of the expenses that the simplifier has the right to take into account in this special regime is given in Art. 346.16 Tax Code of the Russian Federation. This list is closed.

Important feature recognition of income and expenses under the simplified tax system is the fact that the “cash” method is used. The “cash” method of accounting for the income of a simplifier means that his income is recognized on the date of receipt of funds and other property or repayment of debt in another way (clause 1 of Article 346.17 of the Tax Code of the Russian Federation). Accordingly, expenses are recognized after their actual payment (clause 2 of Article 346.17 of the Tax Code of the Russian Federation).

Simplified betting

With simplified tax system interest rates taxes also depend on (Article 346.20 of the Tax Code of the Russian Federation) and are different for the simplified tax system “income” and the simplified tax system “income minus expenses”:

The rates shown above are maximum rates. According to the laws of the constituent entities of the Russian Federation, the simplified tax system rates for “income” and “income minus expenses”:

When paying the minimum tax, a simplifier can reduce this amount by advance payments under the simplified tax system already transferred in the current year based on the results of the reporting periods.

BCC under simplified tax system

Payers of the simplified tax system quarterly calculate and transfer to the budget advance tax payments no later than the 25th day of the month following the quarter, as well as tax for the year no later than March 31 (for organizations) and April 30 (for individual entrepreneurs). When transferring tax, the payment slip must indicate the budget classification code (BCC) of the tax according to the simplified tax system.

The BCC for the simplified tax system can be found in the Instructions on the procedure for applying the budget classification of the Russian Federation (Order of the Ministry of Finance dated July 1, 2013 No. 65n). Thus, for the simplified tax system with the taxable object “income”, the total BCC for 2017 is 182 1 05 01011 01 0000 110.

However, when paying to the budget, it is necessary to indicate a specific BCC of the simplified tax system, depending on whether the tax itself, a tax penalty or a fine according to the simplified tax system are paid. Thus, the KBK simplified tax system “6 percent” in 2017 is as follows:

At the same time, the KBK simplified tax system “income” in 2017 for individual entrepreneurs and organizations is the same.

If the simplifier chose income reduced by the amount of expenses as the object of taxation, then the KBK simplified tax system “income minus expenses” for individual entrepreneurs and organizations in 2017 is as follows:

Since 2017, a simplified person has been paying the minimum tax under the simplified tax system at a rate of 1% of his income at the same BCC as the regular tax under the simplified tax system “income minus expenses.”

Tax return under the simplified tax system

The deadline for submitting a simplified tax return for organizations is no later than March 31 of the following year. For individual entrepreneurs, this period is extended: the declaration for the year must be submitted no later than April 30 of the following year (clause 1 of Article 346.23 of the Tax Code of the Russian Federation). Moreover, if the last day for submitting the declaration falls on a weekend, the deadline is moved to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). Thus, for individual entrepreneurs, a tax return under the simplified tax system for 2016 can be submitted no later than 05/02/2017.

When terminating activities under the simplified tax system, the organization and individual entrepreneur, within 15 working days after the date of termination, submit a notification to their tax office indicating the date of termination of activities (clause 8 of Article 346.13 of the Tax Code of the Russian Federation). In this case, the declaration to the simplified tax system is submitted no later than the 25th day of the next month (clause 2 of article 346.23 of the Tax Code of the Russian Federation).

If, during the period of application of the simplified tax system, the simplified tax no longer satisfies the conditions for applying this special regime, a tax return under the simplified tax system is submitted no later than the 25th day of the month following the quarter in which the right to apply the simplified tax was lost.

How accounting and tax accounting is carried out using the simplified tax system

An organization undergoing a simplified procedure is required to maintain accounting records. A simplified entrepreneur himself decides whether to keep records or not, because he has no such obligation (Article 6 of the Federal Law of December 6, 2011 No. 402-FZ).

LLC on the simplified tax system maintains accounting records in a general manner in accordance with Federal Law dated December 6, 2011 No. 402-FZ, Accounting Regulations (PBU) and other legal acts.

Let us recall that simplified tax accounting is carried out in the Book of Accounting for Income and Expenses of Organizations and Individual Entrepreneurs Applying the Simplified Taxation System (KUDiR) (Order of the Ministry of Finance dated October 22, 2012 No. 135n), using the “cash” method.

In that fundamental difference approach to accounting and tax accounting under the simplified tax system. After all, according to general rule In accounting, the facts of the organization’s economic activities must be reflected in the reporting period in which they took place, regardless of the receipt or payment of funds (the “accrual” method).

Those simplifiers who are classified as and are not required to undergo a mandatory audit can use simplified methods of accounting.

By using simplified accounting, an LLC can bring accounting and tax accounting closer together, because the simplified procedure makes it possible to use the “cash” method in reflecting business transactions. Features of accounting using the “cash” method can be found in the Standard Recommendations for organizing accounting for small businesses (Order of the Ministry of Finance of the Russian Federation dated December 21, 1998 No. 64n).

The simplified annual financial statements consist of a balance sheet, a statement of financial results and appendices to them (statement of changes in capital, cash flow statement, report on the intended use of funds) (Clause 1, Article 14 of Federal Law No. 402 dated 06.12.2011 -FZ).

Those organizations and individual entrepreneurs using the simplified tax system that use simplified accounting methods can also prepare simplified financial statements. This means that the balance sheet, financial performance report, and report on the intended use of funds include indicators only for groups of items (without detailing indicators for items), and in the appendices to balance sheet, a report on financial results, a report on the intended use of funds, only the most important information, in the opinion of a simplifier, is provided (

The simplified taxation system is a simplified taxation system. Simplified, but not simple.

Tatiana Lukoyanova

accountant

The simplified tax system is called simplified compared to the general taxation system - OSN. Significant differences are in taxes.

Entrepreneurs in both taxation systems pay transport, land and property taxes only if they own transport, land or property.

In this article we will figure out who has the right to use the simplified tax system, how to switch to it and when to submit reports.

Who applies the simplified tax system

Both entrepreneurs and companies can work on the simplified tax system, but with restrictions.

By number of employees. Staff, including employees registered under civil contracts, should not exceed 100 people.

By turnover. As of 2018, companies and individual entrepreneurs can work on the simplified tax system if their turnover does not exceed 150 million rubles per year.

At the cost of fixed assets. The accounting residual value of fixed assets and intangible assets of a company or individual entrepreneur must not exceed 100 million rubles. However, only property that was purchased at RUR 100,000 or more is taken into account.

Rights to computer programs, patents and other intangible assets are not included in the limit. The conditional Startup LLC, which owns the rights to applications in Epstore worth 200 million rubles and three computers worth 500,000 RUR, can work on the simplified tax system.

By share of other organizations. A company cannot work on the simplified tax system if its shares are more than 25% of its authorized capital owned by other organizations. If you are a big business with investors, go to OSN.

If any of these conditions are violated, for example, a company opens a branch or its turnover increases, it will have to switch to a general taxation system.

How to switch to simplified tax system

Notification of the transition to the simplified tax system can be submitted immediately upon registration of the company or within 30 days after registration. Operating companies They switch to simplified rules only from the beginning of next year.

To switch to the simplified tax system immediately after registering a company, a notification in form 26.2-1 must be attached to the package of documents.

If you switch to the simplified tax system at the time of registration or within 30 days after, then in the cell “switches to a simplified taxation system” you need to put the number 2. Number 3 should be put in if the company worked on UTII, and then ceased to meet the criteria for this special regime and must switch to the simplified tax system

An existing company can switch to a simplified system only from the beginning of next year. The notification must be submitted from October 1 to December 31 of the previous year. That is, it will no longer be possible to switch to the simplified tax system in 2018, but you can submit an application in October and switch to the simplified tax system in 2019.

The notification can be submitted online - through the electronic reporting system (Kontur, Taxcom, etc.), taken to the tax office in person or sent by mail with a list of the attachments.

The Federal Tax Service does not send any papers about the transition to the simplified tax system, but you can ask it about it - it’s calmer. To do this, write a request in free form or fill out a special form. In response, the Federal Tax Service will send an information letter.

Make the Federal Tax Service confirm everything

Sometimes, when registering new individual entrepreneurs and companies, tax authorities can elegantly forget that they need to put them on the simplified tax system. Just in case, request an information letter that you have been transferred to a simplified taxation system. Do this immediately after registration or after switching to a simplified version in the new year. You can't trust anyone.

When do you need to send reports using the simplified tax system?

Tax according to the simplified tax system must be paid every quarter:

• I quarter - no later than April 25;
• II quarter - no later than July 25;
• III quarter - no later than October 25;
• IV quarter (for the year) - LLC no later than March 31 of the following year, and individual entrepreneurs no later than April 30 of the following year.

This applies specifically to paying money, not filing a declaration.

The tax return must be filed once a year. LLCs had to submit a declaration for 2017 no later than April 2, 2018, individual entrepreneurs - no later than April 30.

The declaration is submitted online through an electronic reporting system, taken in person to the tax office, or sent by mail with a list of the attachments.

Submit a declaration using the simplified tax system 6%

There are a number of online services that help automatically generate declarations according to the simplified tax system, but we will tell you about Tinkoff accounting:

1. We fill out the declaration, calculate taxes and automatically prepare a payment invoice.
2. We send the declaration to the Federal Tax Service via the Internet, but if you want, you can print it out and submit it in person.
3. We will issue a qualified electronic signature (CES) for free to send the declaration online.
4. We will create a payment slip for tax payment.

To use Tinkoff accounting, you need a current account in Tinkoff business. For the first two months of account servicing we do not charge any money, then from 490 RUR

All individual entrepreneurs are required to pay insurance premiums for themselves, their amount is fixed: in 2018 - 32,385 RUR. Contributions can be paid once a year - until December 31, or you can pay along with the tax according to the simplified tax system, that is, quarterly.

Most often, it is more profitable to pay contributions quarterly: in this case, the amount insurance premium per quarter reduces the base for calculating tax according to the simplified tax system.

In the next article we will talk about the difference between the simplified tax system “Income” and the simplified tax system “income minus expenses”.

Important

If you have a seasonal job or unstable income, hire a professional accountant.

Don't decide difficult questions based on advice and articles from the Internet. Don't take risks. Find a professional.