Simplified taxation system. Simplified taxation system Tax Code chapter 26.2 simplified taxation system

Article 346.11. General provisions of the simplified tax system - simplified

1. The simplified taxation system for organizations and individual entrepreneurs is applied along with other taxation regimes provided for by law Russian Federation about taxes and fees.

The transition to a simplified taxation system or a return to other taxation regimes is carried out voluntarily by organizations and individual entrepreneurs in the manner prescribed by this chapter.

2. The application of a simplified system of taxation by organizations provides for their exemption from the obligation to pay corporate income tax (with the exception of tax paid on income taxed at the tax rates provided for in paragraphs 1.6, 3 and 4 of Article 284 of this Code), property tax of organizations ( excluding tax paid in respect of objects real estate, the tax base for which is determined as their cadastral value in accordance with this Code). Organizations applying the simplified taxation system are not recognized as taxpayers of value added tax, with the exception of value added tax payable in accordance with this Code when importing goods into the territory of the Russian Federation and other territories under its jurisdiction (including tax amounts subject to payment upon completion of the customs procedure of the free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region), as well as value added tax paid in accordance with Articles 161 and 174.1 of this Code.

The paragraph is no longer valid.

Other taxes, fees and insurance premiums are paid by organizations applying the simplified taxation system in accordance with the legislation on taxes and fees.

3. The application of a simplified taxation system by individual entrepreneurs provides for their exemption from the obligation to pay personal income tax (in relation to income received from business activities, with the exception of tax paid on income in the form of dividends, as well as on income taxed at tax rates , provided for in paragraphs 2 and 5 of Article 224 of this Code), property tax for individuals (in relation to property used for business activities, with the exception of objects of taxation with property tax for individuals included in the list determined in accordance with paragraph 7 of Article 378.2 of this Code, taking into account the features provided for in paragraph two of paragraph 10 of Article 378.2 of this Code). Individual entrepreneurs applying the simplified taxation system are not recognized as taxpayers of value added tax, with the exception of value added tax payable in accordance with this Code when importing goods into the territory of the Russian Federation and other territories under its jurisdiction (including tax amounts, payable upon completion of the customs procedure of the free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region), as well as value added tax paid in accordance with Articles 161 and 174.1 of this Code.

The paragraph is no longer valid.

Other taxes, fees and insurance premiums are paid by individual entrepreneurs using the simplified taxation system in accordance with the legislation on taxes and fees.

4. For organizations and individual entrepreneurs applying the simplified taxation system, the existing procedures for maintaining cash transactions and the procedure for presenting statistical reporting.

5. Organizations and individual entrepreneurs applying the simplified taxation system are not exempt from performing the duties of tax agents, as well as the duties of controlling persons of controlled foreign companies provided for by this Code.

Federal Law No. 401-FZ dated November 30, 2016 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation” (hereinafter referred to as Federal Law No. 401-FZ) was signed. The law introduces large-scale amendments to both Part I and Part II of the Tax Code of the Russian Federation. Innovations have not been spared. 26.2 Tax Code of the Russian Federation: increased again size limit income under the simplified tax system.

This material discusses only the changes that affected Ch. 26.2 Tax Code of the Russian Federation.

Traditional New Year's changes tax legislation 2016 was no exception: Federal Law No. 401-FZ was published on November 30, 2016. The law introduces amendments concerning both the tax administration procedure and the content of almost all chapters of Part II of the Tax Code of the Russian Federation.

In 2016, Ch. 26.2 of the Tax Code of the Russian Federation has already undergone significant adjustments, but, as it turned out, they were not the last in the past year.

Federal Law No. 401-FZ came into force on the date of its official publication, but for a number of provisions other effective dates have been established.

The income limit for the simplified tax system has been increased

In the summer of 2016, Federal Law No. 243-FZ dated July 3, 2016, “On amendments to parts one and two of the Tax Code of the Russian Federation in connection with the transfer of powers to tax authorities to administer insurance contributions for compulsory pension, social and health insurance"(hereinafter referred to as Federal Law No. 243-FZ), which should come into force on January 1, 2017. This law approved new criteria application of the simplified tax system About since 2017:

• the income limit under the simplified tax system will be equal to 120 million rubles. Corresponding changes are made to clauses 4 and 4.1 of Art. 346.13 Tax Code of the Russian Federation: 60 million rubles. will be replaced by 120 million rubles. The amount of income for the transition to the simplified tax system increases proportionally to 90 million rubles, amendments are made to clause 2 of Art. 346.12 Tax Code of the Russian Federation. The mechanism for indexing the income limit is suspended until 01/01/2020. At the same time, a deflator coefficient was immediately established for 2020, which is necessary for the purposes of applying Ch. 26.2 of the Tax Code of the Russian Federation, equal to 1. Thus, from 01/01/2017 to 12/31/2020, the income limit under the simplified tax system will be equal to 120 million rubles, for the purpose of transition to the simplified tax system - 90 million rubles;
• the residual value of fixed assets for the purposes of applying the simplified tax system increased from 100 million rubles. one and a half times - up to 150 million rubles.

For your information:
Taking into account indexation in 2016, the income limit under the simplified tax system is 79.74 million rubles, and for the purpose of transition to the simplified tax system from 2017 - 59.805 million rubles.

It is said that these provisions come into force after one month from the date of official publication of Federal Law No. 401-FZ and no earlier than the 1st day of the next tax period for the corresponding tax. Since this law was published on November 30, 2016, and the new tax period under the simplified tax system begins on January 1, 2017, it turns out that these rules come into force on January 1, 2017.

In the Information dated 09/01/2016 on the issue of applying new income values ​​for the purpose of switching to the simplified tax system from 2017, representatives of the Federal Tax Service explained that for organizations switching to the designated special regime from 2017, the amount of income for the nine months of 2016 should be no more than 59.805 million rubles . (the value of the marginal income in force in 2016 at the time of filing the notification (RUB 45 million), x deflator coefficient established for 2016 (1.329)).

If the organization’s income for nine months of the year in which the notice of transition to the simplified tax system is submitted does not exceed 90 million rubles, then such an organization will receive the right to switch to the simplified tax system, but only from 01/01/2018.

Taking into account the changes considered, if income for nine months does not exceed 112.5 million rubles, the organization will have the right to switch to the simplified tax system from 01/01/2018.

Expenses in accordance with the new edition of the Tax Code

Federal Law No. 401-FZ amends paragraphs. 3 p. 2 art. 346.17 of the Tax Code of the Russian Federation, which defines the procedure for accounting for expenses for paying taxes and fees. These amendments correlate with fundamental innovations in the issue of paying taxes and fees, which were introduced by the same law in Art. 45 of the Tax Code of the Russian Federation.

According to the procedure in force in 2016, the taxpayer is obliged to pay taxes and fees himself. The financiers insisted that the Tax Code of the Russian Federation does not provide for the fulfillment of the obligation to pay tax for a taxpayer-organization by another organization (Letter dated August 12, 2016 No. 03-02-07/1/47290).

Many questions arose from taxpayers due to the fact that no one except the taxpayer himself had the right to fulfill this obligation. From 2017 this problem will be solved.

Clause 1 of Art. 45 of the Tax Code of the Russian Federation has been supplemented with the following provision: payment of tax can be made for the taxpayer by another person. Another person does not have the right to demand a refund from the budget system of the Russian Federation of the tax paid for the taxpayer. To fulfill this obligation, it is likely that changes will be made to payment order or the procedure for filling it out: these adjustments should not entail a violation of the rights of taxpayers and persons paying taxes for them. Tax authorities must have all the necessary information to enable the use of technical means identify taxpayers for whom taxes are transferred, as well as clarify taxes erroneously transferred by third parties, including as part of unidentified revenues.

Corresponding changes have been made to paragraphs. 3 p. 2 art. 346.17 Tax Code of the Russian Federation. Until 2017, expenses for paying taxes and fees were taken into account as expenses in the amount actually paid by the taxpayer. If there was a debt to pay taxes and fees, expenses for its repayment were taken into account as expenses within the limits of the actually repaid debt in those reporting (tax) periods when the taxpayer repays the specified debt.

Since 2017, expenses for paying taxes, fees and insurance premiums are taken into account in the amount actually paid by the taxpayer when independently fulfilling the obligation to pay taxes, fees and insurance contributions or when repaying a debt to another person arising as a result of payment by this person in accordance with this Code for the taxpayer of the amounts of taxes, fees and insurance contributions. If there is a debt to pay taxes, fees and insurance premiums, the costs of its repayment are taken into account as expenses within the limits of the actually repaid debt in those reporting (tax) periods when the taxpayer repays the said debt or debt to another person arising as a result of payment by this person in accordance with this Code for the taxpayer of amounts of taxes, fees and insurance contributions.

It turns out that since 2017, a “simplified” person can pay taxes and fees himself, or another person can do it for him. Accordingly, he will be able to take into account the paid taxes and fees in expenses on the date of actual payment, when he pays himself, and on the date of repayment of the debt to another person, when such a person pays taxes for a “simplified person”.

Combining the simplified tax system with a special regime in the form of UTII and PSN

Federal Law No. 401-FZ makes clarifications to Chapter. 26.2 of the Tax Code of the Russian Federation for “simplified” people who combine the simplified taxation system with the taxation system in the form of UTII or PSN.

Firstly, clause 2 art. 346.13 of the Tax Code of the Russian Federation, which also states that organizations and individual entrepreneurs who have ceased to be payers of UTII have the right, on the basis of a notification, to switch to the simplified tax system from the beginning of the month in which their obligation to pay UTII was terminated, is supplemented with a provision on the filing deadline of this notice. In this case, the taxpayer must notify the tax authority about the transition to the simplified tax system no later than 30 calendar days from the date of termination of the obligation to pay UTII. This amendment comes into force on 01/01/2017.

Secondly, adjustments have been made to clause 8 of Art. 346.18 Tax Code of the Russian Federation. According to the designated norm, taxpayers combining the simplified tax system and the special regime in the form of UTII must keep separate records of income and expenses for different types of activities. Now this rule is extended to the case when the simplified taxation system and PSN are combined, as well as the simplified taxation system, the taxation system in the form of UTII and PSN.

The procedure for distributing expenses if it is impossible to separate them when calculating the base for taxes calculated under different special tax regimes has remained unchanged: these expenses are distributed in proportion to the shares of income in the total amount of income received when applying the specified special tax regimes.

It is clarified that income and expenses for types of activities in respect of which a special regime in the form of UTII or PSN are applied are not taken into account when calculating the tax base paid when applying the simplified tax system.

Let us note that representatives of regulatory authorities previously adhered to the above rules, but these rules were not spelled out in Chapter. 26.2 of the Tax Code of the Russian Federation (letters of the Ministry of Finance of Russia dated December 9, 2013 No. 03-11-12/53551, dated November 24, 2014 No. 03-11-12/59538, dated February 24, 2016 No. 03-11-12/9994).

Technical amendments ch. 26.2 Tax Code of the Russian Federation

Federal Law No. 401-FZ also introduced technical amendments to Chapter 26.2 of the Tax Code of the Russian Federation, which come into force on January 1, 2017.

In paragraph 2 of Art. 346.11 of the Tax Code of the Russian Federation states that the use of the simplified tax system exempts organizations from the obligation to pay corporate income tax (with the exception of tax paid on income taxed at the tax rates provided for in clauses 1.6, 3 and 4 of Article 284 of the Tax Code of the Russian Federation), tax on the property 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 based on the said code). “Simplers” are also not recognized as VAT payers, with the exception of VAT payable when importing goods into the territory of the Russian Federation, as well as VAT payable in accordance with Art. 174.1 Tax Code of the Russian Federation.

Other taxes are paid by organizations using the simplified tax system in accordance with the legislation on taxes and fees.

Federal Law No. 401-FZ specifies that not only other taxes are paid by “simplified people” in the general manner, but also fees and insurance premiums.

Similar clarifications were made to paragraph 3 of Art. 346.11 of the Tax Code of the Russian Federation, in which the corresponding provisions are prescribed for individual entrepreneurs.

Another technical amendment was made to paragraph. 6 clause 3.1 art. 346.21 of the Tax Code of the Russian Federation, which states that individual entrepreneurs who have chosen income as an object of taxation and do not make payments and other remuneration to individuals, reduce the amount of tax (advance tax payments) on insurance contributions paid to the Pension Fund and the Federal Compulsory Medical Insurance Fund in a fixed amount .

Since since 2017, the administration of insurance premiums has been transferred to the tax authorities, insurance premiums will be paid not to the Pension Fund of the Russian Federation or the Social Insurance Fund, but to the accounts of the Federal Tax Service. Accordingly, in the above norm the words “PFR and FFOMS” are replaced with “insurance contributions for compulsory pension insurance and compulsory health insurance.”

Federal Law No. 401-FZ increases the income limit for the purposes of applying the simplified tax system from 2017 to 150 million rubles; accordingly, to switch to the simplified tax system, income for nine months should not exceed 112.5 million rubles.

Since 2017, tax payment can be made for the taxpayer by another person. Consequently, “simplified” people will be able to take into account the taxes and fees paid on the date of actual payment, when they are paid by the taxpayer himself, and on the date of repayment of debt to another person, when another person pays taxes for the “simplified” person.

In addition, Federal Law No. 401-FZ introduces clarifications to Chapter. 26.2 of the Tax Code of the Russian Federation for “simplified” people who combine the simplified tax system with a special regime in the form of UTII or PSN.

Read more about these innovations in the article by N. A. Petrova “USNO - 2017: new criteria”, No. 7, 2016.

Chapter 26.2 of the Tax Code of the Russian Federation "Simplified taxation system" is applied in 2019, taking into account all changes that came into force on January 1, 2019. Let's consider all the main changes and the procedure for working within the simplified tax system this year.

Tax and reporting period under Chapter 26.2 of the Tax Code of the Russian Federation "STS"

The tax period when applying the simplified taxation system is one calendar year. There are also reporting periods based on the results of which advance payments are transferred according to the simplified tax system. This is 1st quarter, half a year, 9 months. The year-end tax payable to the budget is calculated as the difference between the transfers of advances during the reporting periods and the tax calculated for the year as a whole. Such rules tax code"STS" (Chapter 26.2).

The BukhSoft program generates all reporting for organizations and individual entrepreneurs using the simplified tax system. You can fill out any form online or download the current report form. Try for free:

Reporting according to the simplified tax system online

Chapter 26.2 of the Tax Code of the Russian Federation "STS": tax rates

The tax rate for taxpayers who have chosen income as the object of taxation is 6 percent. At the same time, local authorities have the right to reduce the rate to 1 percent, and in Crimea and Sevastopol even less (clause 1 of Article 346.20 of the Tax Code).

Not all regions took advantage of the right to reduce the tax rate to the minimum.

Regional authorities have the right to provide and tax holidays. That is, give them a tax rate of 0 percent. Those merchants who have registered for the first time and are operating in certain areas are entitled to take advantage of this benefit. For example, if they are engaged in production, the social sphere, science, or provide household services to the population.

If you pay tax on the difference between income and expenses, the tax rate will be 15 percent. The chapter of the Tax Code "STS" stipulates that regional authorities also have the right to lower it.

Tax calculation under Chapter 26.2 of the Tax Code of the Russian Federation "STS"

Calculate the single tax (advance payments) in accordance with the chapter “Simplified Taxation System” of the Tax Code of the Russian Federation on an accrual basis from the beginning of the year using the formula:

• if you pay the simplified tax system on income:

• if you pay the simplified tax system on the difference between income and expenses

Income according to the chapter of the Tax Code of the Russian Federation "STS"

Income received for the year (reporting period) is determined according to the rules of articles 346.15 and 346.17 of the chapter “Simplified taxation system” (Tax Code, chapter 26.2).

When using the simplified taxation system, tax is imposed on proceeds from sales finished products, sales of goods, works or services, as well as property rights. Article 249 of the Tax Code of the Russian Federation contains a list of such income. Many non-operating income is also taxed. Their composition is in Article 250 of the Tax Code of the Russian Federation. This is established by paragraph 1 of Article 346.15, paragraph 1 of Article 248 of the Tax Code of the Russian Federation.

Those receipts that do not fall into the above categories are not subject to tax. In addition to this, there are types of income that are exempt from taxation under simplified conditions.

Sales income from which the simplified tax system is calculated when simplified includes sales revenue:

• products (works, services) produced by the organization;
• goods purchased for resale, as well as other types of own property (for example, fixed assets, intangible assets, materials, etc.);
• property rights.

Such rules are provided for by the head of the Tax Code of the Russian Federation “Simplified Taxation System” (clause 1 of Article 346.15).

In sales income, also include advances received for the upcoming delivery of goods (work, services). The fact is that when simplified, income is calculated according to cash method. And advances received may not be included in the database only by those companies that use the accrual method (clause 1 of Article 346.15, subclause 1 of clause 1 of Article 251 of the Tax Code of the Russian Federation).

Expenses under the chapter of the Tax Code of the Russian Federation "STS"

The list of expenses for which income is reduced when calculating the simplified tax system is in Article 346.16 of the Tax Code of the Russian Federation. It is comprehensive. That is, the organization does not have the right to take into account those expenses that are not on this list. But there are exceptions to this rule. The Ministry of Finance allows you to reflect certain types of expenses that are not listed in this list.

For example, it is permissible to take into account the costs of both an in-house accountant and an external one. The company is required to maintain accounting records. The manager has the right to hire an accountant or entrust the preparation of reports to another organization or individual (Part 3, Article 7 of Federal Law No. 402-FZ dated December 6, 2011).

If you hire a freelance accountant, take into account all the costs of his services: accounting, consulting, etc. Save the contract and certificates of work performed (subclause 15, clause 1, article 346.16 of the Tax Code of the Russian Federation).

You also have the right to take into account the cost of air conditioning. Although they are not named in the list, the Ministry of Finance believes that they are justified. The organization is obliged to provide normal working conditions for workers on the premises (Article 212 of the Labor Code of the Russian Federation, clause 6.10 SanPiN 2.2.4.548-96, approved by Resolution of the State Committee for Sanitary and Epidemiological Supervision of the Russian Federation dated 01.10.96 No. 21). And air conditioners are part of such conditions.

Costs for the purchase and repair of air conditioners can be taken into account as material (subclause 5, clause 1, article 346.16, subclause 6, clause 1, article 254 of the Tax Code of the Russian Federation).

Tax deduction under the chapter of the Tax Code of the Russian Federation "STS"

Ch. 26.2 of the Tax Code of the Russian Federation "Simplified Taxation System" provides that payers of the simplified tax system on income can reduce its amount (or the advance payment for the reporting period) by the amount tax deduction. The deduction consists of 3 components.

1. Insurance premiums (within the limits of accrued amounts) transferred for the period for which accrued single tax or advance payment. This amount may include contributions for previous periods (for example, 2019), but funds transferred to the fund in the reporting period (for example, 2010).

2. Personal insurance contributions to employees in case of illness. This type of cost is taken into account as part of the deduction only if insurance contracts are concluded with organizations that have the appropriate licenses. A insurance payments do not exceed the amount of temporary disability benefits calculated under Article 7 of Law No. 255-FZ of December 29, 2006.

3. Hospital benefits for the first three days of incapacity for work in the part not covered by insurance payments under personal insurance contracts. This procedure is provided for in paragraph 3.1 of Article 346.21 of the Tax Code and is explained in letters of the Ministry of Finance dated 02/01/2016 No. 03-11-06/2/4597, dated 12/29/2012 No. 03-11-09/99.

Do not reduce the sick leave benefit by the calculated personal income tax (letter of the Ministry of Finance dated 04/11/2013 No. 03-11-06/2/12039). Do not take into account additional payments to sick leave benefits up to the employee’s actual average earnings. These amounts are not benefits (Article 7 of the Law of December 29, 2006 No. 255-FZ).

By general rule the amount of the deduction cannot exceed 50 percent of the simplified tax system (advance payment).

Example
Organization "Alpha" applies the simplified taxation system and calculates payments from income. For the first quarter of this year, the organization accrued:

Simplified advance payment – ​​in the amount of Ᵽ48,000;
- contributions for compulsory pension (medical) insurance – 12,500 Ᵽ (reflected in the calculation of insurance premiums for the first quarter);
- contributions for compulsory social insurance and insurance against accidents and occupational diseases - 5000 Ᵽ (reflected in Form-4 of the Social Insurance Fund for the first quarter);
- contributions to voluntary insurance employees in case of temporary disability (under contracts, the terms of which comply with the requirements of subparagraph 3, paragraph 3.1, article 346.21 of the Tax Code) – 6000 Ᵽ;
- sick leave benefits for the first three days of incapacity for employees for whom voluntary insurance contracts were not concluded, 2500 Ᵽ (reflected in the calculation of insurance premiums for the first quarter).

1) contributions for compulsory pension (medical) insurance:

For January, February and March of the current year – Ᵽ12,500;
- for December previous year– Ᵽ3500 (reflected in the calculation of contributions for the previous year);

2) contributions for compulsory social insurance and insurance against accidents and occupational diseases:

For January and February – Ᵽ2700;
- for December of the previous year – 1400 Ᵽ (reflected in Form-4 FSS for the previous year);

3) contributions for voluntary insurance of employees in case of temporary disability - 6000 Ᵽ;

4) sick leave benefits for employees for the first three days of incapacity - 2500 Ᵽ

The deduction limit for the first quarter is Ᵽ24,000 (Ᵽ48,000 × 50%).

The total amount of expenses that can be deducted for the first quarter includes:

Contributions for compulsory pension (medical) insurance paid during the period from January 1 to March 31 of the current year for the first quarter of the current year and for December of the previous year (within the amounts reflected in the reporting of insurance premiums), in the amount of Ᵽ 16,000 (12,500 Ᵽ + 3500 Ᵽ);
- contributions for compulsory social insurance and insurance against accidents and occupational diseases, paid in the period from January 1 to March 31 of the current year for the first quarter of the current year and for December of the previous year (within the amounts reflected in the reporting of insurance contributions), in size 4100 Ᵽ (2700 Ᵽ + 1400 Ᵽ);
- contributions for voluntary insurance of employees in case of temporary disability in the amount of Ᵽ 6000;
- sick leave benefits to employees for the first three days of incapacity in the amount of amounts actually paid (without reduction for personal income tax) – 2500 Ᵽ

The total amount of expenses that can be deducted for the first quarter is Ᵽ28,600 (Ᵽ16,000 + Ᵽ4100 + Ᵽ6000 + Ᵽ2500). It exceeds the deduction limit (Ᵽ28,600 > Ᵽ24,000). Therefore, Alpha’s accountant accrued an advance payment for the first quarter in the amount of Ᵽ24,000

In addition to the three types of deductions that are provided for all single payment payers, organizations and entrepreneurs engaged in trade can reduce it by a trade fee. What is needed for this?

Firstly, the organization or entrepreneur must be registered as a trade tax payer. If the payer transfers the trade fee not in accordance with the notification of registration, but at the request of the inspectorate, it is prohibited to use the deduction.

Secondly, the trade tax must be paid to the budget of the same region to which the payment under the special regime is credited. Mainly, this requirement applies to organizations and entrepreneurs who are engaged in trade in places other than where they are registered at their location (place of residence).

For example, an entrepreneur who is registered in the Moscow region and trades in Moscow will not be able to reduce the payment by the amount of the trade tax. After all, the trade tax is credited in full to the budget of Moscow (clause 3 of article 56 of the BC), and a single simplified tax system payment– to the budget of the Moscow region (clause 6 of article 346.21 of the Tax Code, clause 2 of article 56 of the BC).

Thirdly, the trade tax must be paid to the regional budget exactly in the period for which the simplified tax system payment is calculated. Trading fees paid at the end of this period can only be deducted in the next period. For example, a trading fee paid in January 2019 based on the results of the fourth quarter of 2018 will reduce its amount for 2019. It cannot be accepted for deduction for 2018.

Fourthly, the simplified tax system payment must be determined separately:

• for trading activities in respect of which the organization (entrepreneur) pays a trading fee;
• for other types of business activities for which the fee is not paid.

The actual trade fee paid only reduces the first amount. That is, that part of the payment that is accrued from income from trading activities. Therefore, if you are engaged in several types of business activities, you should keep separate records of income from activities subject to trade tax and income from other activities. This is confirmed by letters from the Ministry of Finance dated December 18, 2015 No. 03-11-09/78212 (sent to the inspectorates by letter of the Federal Tax Service dated February 20, 2016 No. SD-4-3/2833) and dated July 23, 2015 No. 03-11-09/42494.

Maintain separate accounting in an accounting program or document it with accounting certificates

Calculation of simplified tax system

The organization must transfer the amount of the single tax (advance payment), calculated taking into account deductions, to the budget for the entire tax (reporting) period. At the same time, it can be reduced by the amount of advance payments accrued based on the results of previous reporting periods. In this regard, at the end of the year (the next reporting period), the organization may have a payment amount that is not an additional payment, but a reduction. For example, this is possible if the level of income decreases by the end of the year and the amount of deductions increases.

Changes to the simplified tax system

The income limit for 9 months, which allows you to switch to the special regime, in 2019 is 112.5 million. This indicator is not adjusted for the deflator coefficient. An increased limit on the value of fixed assets is also applied, based on which the company could switch to this special regime. If earlier it was 100 million Ᵽ, now this figure is 150 million.

To learn how you can compare tax systems in order to legally reduce payments to the budget when doing business, read the article ". And for those who still have questions or those who want to get advice from a professional, we can offer a free consultation on taxation from 1C specialists:

Benefits of using the simplified tax system 2019

Simplified tax system, simplified tax system, simplified tax system - these are all the names of the most popular tax system among small and medium-sized businesses. The attractiveness of the simplified tax system is explained both by the low tax burden and the relative ease of accounting and reporting, especially for individual entrepreneurs.

In our service you can prepare a free notification of the transition to the simplified tax system (relevant for 2019)

The simplified system combines two different taxation options that differ in the tax base, tax rate and tax calculation procedure:

• USN Income,

Is it always possible to say that the simplified tax system is the most profitable and easiest taxation system for accounting? This question cannot be answered unequivocally, since it is possible that in your particular case the simplification will not be very profitable and not very simple. But we must admit that the simplified tax system is a flexible and convenient tool that allows you to regulate tax burden business.

It is necessary to compare tax systems according to several criteria; we suggest briefly going through them, noting the features of the simplified tax system.

1. Amounts of payments to the state when conducting activities on the simplified tax system

We are talking here not only about payments to the budget in the form of taxes, but also about payments for pension, medical and social insurance of employees. Such transfers are called insurance premiums, and sometimes salary taxes (which is incorrect from an accounting point of view, but understandable for those who pay these contributions). amount on average to 30% of the amounts paid to employees, and individual entrepreneurs are required to transfer these contributions also for themselves personally.

Simplified tax rates are significantly lower than tax rates common system taxation. For the simplified tax system with the object “Income”, the tax rate is only 6%, and since 2016, regions have the right to reduce the tax rate on the simplified tax system for income to 1%. For the simplified tax system with the object “Income minus expenses,” the tax rate is 15%, but it can also be reduced by regional laws down to 5%.

In addition to the reduced tax rate, the simplified tax system for income has another advantage - the possibility of a single tax due to insurance premiums transferred in the same quarter. Working in this mode legal entities and individual entrepreneurs-employers can reduce the single tax to 50%. Individual entrepreneurs without employees on the simplified tax system can take into account the entire amount of contributions, as a result of which, with small incomes, there may be no single tax payable at all.

On the simplified tax system Income minus expenses, you can take into account the listed insurance premiums in expenses when calculating the tax base, but this calculation procedure also applies to other tax systems, so it cannot be considered a specific advantage of the simplified system.

Thus, the simplified tax system is undoubtedly the most profitable tax system for a businessman if taxes are calculated based on the income received. The simplified system may be less profitable, but only in some cases, compared to the UTII system for legal entities and individual entrepreneurs and relative to the cost of a patent for individual entrepreneurs.

We draw the attention of all LLCs to the simplified tax system - organizations can pay taxes only by non-cash transfer. This is a requirement of Art. 45 of the Tax Code of the Russian Federation, according to which the organization’s obligation to pay tax is considered fulfilled only after presentation of a payment order to the bank. The Ministry of Finance prohibits paying LLC taxes in cash. We recommend that you open a current account with favorable conditions.

2. Labor-intensive accounting and reporting on the simplified tax system

Based on this criterion, the simplified tax system also looks attractive. Tax accounting in a simplified system is maintained in a special Book of Income and Expenses Accounting (KUDiR) for the simplified tax system (form). Since 2013, simplified legal entities have also kept accounting records; individual entrepreneurs do not have such an obligation.

So that you can try outsourcing accounting without any material risks and decide whether it suits you, we, together with the 1C company, are ready to provide our users with a month of free accounting services:

Reporting on the simplified tax system is represented by only one declaration, which must be submitted at the end of the year by March 31 for organizations and by April 30 for individual entrepreneurs.

For comparison, VAT payers, enterprises on the general tax system and UTII, as well as individual entrepreneurs on UTII submit declarations quarterly.

We must not forget that under the simplified tax system, except for the tax period, i.e. calendar year, there are also reporting periods - the first quarter, half a year, nine months. Although the period is called a reporting period, based on its results it is not necessary to submit a declaration according to the simplified tax system, but it is necessary to calculate and pay advance payments according to the KUDiR data, which will then be taken into account when calculating the single tax at the end of the year (examples with calculations of advance payments are given at the end of the article).

More details:

3. Disputes between simplified taxation system payers and tax and judicial authorities

An infrequently taken into account, but significant advantage of the simplified tax system for income, is that in this case the taxpayer does not need to prove the validity and correct documentation of expenses. It is enough to record the income received in KUDiR and submit a declaration according to the simplified tax system at the end of the year, without worrying that, based on the results of a desk audit, arrears, penalties and fines may be accrued due to the non-recognition of certain expenses. When calculating the tax base under this regime, expenses are not taken into account at all.

For example, disputes with tax authorities over the recognition of expenses when calculating income taxes and the validity of losses bring businessmen even to the Supreme Court. arbitration court(just look at the cases of non-recognition by tax authorities of expenses for drinking water and toiletries in offices). Of course, taxpayers using the simplified tax system Income minus expenses must also confirm their expenses with correctly executed documents, but there is noticeably less debate about their validity. Closed, i.e. a strictly defined list of expenses that can be taken into account when calculating the tax base is given in Article 346.16 of the Tax Code of the Russian Federation.

Simplified people are also lucky in that they are not (except for VAT when importing goods into the Russian Federation), a tax that also provokes a lot of controversy and is difficult to administer, i.e. accrual, payment and return from the budget.

The simplified tax system leads to much less often. This system does not have such audit risk criteria as reporting losses when calculating income tax, high percent expenses in the income of an entrepreneur when calculating personal income tax and a significant share of VAT to be reimbursed from the budget. Consequences of away tax audit for business do not relate to the topic of this article, we only note that for enterprises the average amount of additional accruals based on its results is more than one million rubles.

It turns out that the simplified system, especially the simplified tax system for income, reduces risks tax disputes and on-site inspections, and this must be recognized as an additional advantage.

4. Possibility of work of simplified taxation system payers with taxpayers in other modes

Perhaps the only significant minus the simplified tax system is to limit the circle of partners and buyers to those who do not need to take into account input VAT. A counterparty working with VAT will most likely refuse to work with a simplified tax unless its VAT costs are offset by a lower price for your goods or services.

General information about the simplified tax system 2019

If you find the simplified system beneficial and convenient for yourself, we suggest that you familiarize yourself with it in more detail, for which we turn to the original source, i.e. Chapter 26.2 of the Tax Code of the Russian Federation. We will begin our acquaintance with the simplified tax system with who can still apply this taxation system.

Can apply simplified tax system in 2019

Taxpayers under the simplified tax system can be organizations (legal entities) and individual entrepreneurs ( individuals) unless they are subject to a number of restrictions set out below.

An additional restriction applies to an already operating organization, which can switch to a simplified regime if, based on the results of 9 months of the year in which it submits a notification about the transition to the simplified tax system, its income from sales and non-operating income did not exceed 112.5 million rubles. These restrictions do not apply to individual entrepreneurs.

• banks, pawnshops, investment funds, insurers, non-state pension funds, professional participants in the securities market, microfinance organizations;
• organizations with branches;
• state and budgetary institutions;
• organizations conducting and organizing gambling;
• foreign organizations;
• organizations - participants in production sharing agreements;
• organizations in which the share of participation of other organizations is more than 25% (except for non-profit organizations, budgetary scientific and educational institutions and those in which authorized capital consists entirely of contributions from public organizations of disabled people);
• organizations whose residual value of fixed assets is more than 150 million rubles.

They cannot apply the simplified tax system in 2019

Organizations and individual entrepreneurs also cannot apply the simplified tax system:

• producing excisable goods (alcohol and tobacco products, cars, gasoline, diesel fuel, etc.);
• extracting and selling minerals, except for common ones, such as sand, clay, peat, crushed stone, building stone;
• switched to a single agricultural tax;
• having more than 100 employees;
• those who did not report the transition to the simplified tax system within the time limits and in the manner prescribed by law.

The simplified tax system also does not apply to the activities of private notaries, lawyers who have established law offices, and other forms of legal entities.

To avoid a situation in which you cannot apply the simplified tax system, we recommend that you carefully select OKVED codes for individual entrepreneurs or LLCs. If any of the selected codes corresponds to the activities above, then the tax office will not allow reporting on it to the simplified tax system. For those who doubt their choice, we can offer a free selection of OKVED codes.

Object of taxation on the simplified tax system

A distinctive feature of the simplified tax system is the possibility for the taxpayer to voluntarily choose the object of taxation between “Income” and “Income reduced by the amount of expenses” (more often called “Income minus expenses”).

The taxpayer can make his choice between the objects of taxation “Income” or “Income minus expenses” annually, having previously notified tax office until December 31 about the intention to change the object from the new year.

Note: The only limitation on the possibility of such a choice applies to taxpayers who are participants in a simple partnership agreement (or joint activity), as well as an agreement trust management property. The object of taxation under the simplified tax system for them can only be “Income minus expenses.”

Tax base for the simplified tax system

For the object of taxation “Income” the tax base is the monetary expression of income, and for the object “Income minus expenses” the tax base is the monetary expression of income reduced by the amount of expenses.

Articles 346.15 to 346.17 of the Tax Code of the Russian Federation specify the procedure for determining and recognizing income and expenses in this regime. The following are recognized as income under the simplified tax system:

• income from sales, i.e. revenue from the sale of goods, works and services of own production and previously purchased, and revenue from the sale of property rights;
• non-operating income specified in Art. 250 of the Tax Code of the Russian Federation, such as property received free of charge, income in the form of interest under loan agreements, credit, bank account, securities, positive exchange rate and amount differences, etc.

Expenses recognized under the simplified system are given in Art. 346.16 Tax Code of the Russian Federation.

Tax rates for the simplified tax system

The tax rate for the simplified tax system Income option is generally equal to 6%. For example, if you received income in the amount of 100 thousand rubles, then the tax amount will be only 6 thousand rubles. In 2016, regions received the right to reduce the tax rate on simplified taxation system Income to 1%, but not everyone enjoys this right.

The usual rate for the simplified taxation system “Income minus expenses” is 15%, but regional laws of constituent entities of the Russian Federation may reduce the tax rate to 5% to attract investment or develop certain types of activities. You can find out what rate is in force in your region at the tax office at your place of registration.

For the first time, registered individual entrepreneurs on the simplified tax system can receive, i.e. the right to work at a zero tax rate if a corresponding law has been adopted in their region.

Which object to choose: simplified taxation system Income or simplified taxation system Income minus expenses?

There is a fairly conditional formula that allows you to show at what level of expenses the amount of tax on the simplified tax system for Income will be equal to the amount of tax on the simplified tax system for Income minus expenses:

Income*6% = (Income - Expenses)*15%

In accordance with this formula, the amount of the simplified tax system will be equal when expenses amount to 60% of income. Further, the greater the expenses, the less tax will be payable, i.e. with equal incomes, the simplified tax system Income minus expenses option will be more profitable. However, this formula does not take into account three important criteria that can significantly change the calculated tax amount.

1. Recognition and accounting of expenses for calculating the tax base on the simplified tax system Income minus expenses:

Expenses for the simplified tax system Income minus expenses must be properly documented. Unconfirmed expenses will not be taken into account when calculating the tax base. To confirm each expense, you must have a document confirming its payment (such as a receipt, account statement, payment order, cash receipt) and a document confirming the transfer of goods or the provision of services and performance of work, i.e. invoice for transfer of goods or act for services and works;

Closed list of expenses. Not all expenses, even correctly documented and economically justified, can be taken into account. A strictly limited list of expenses recognized for the simplified tax system Income minus expenses is given in Art. 346.16 Tax Code of the Russian Federation.

Special procedure for recognizing certain types of expenses. So, in order for the simplified tax system Income minus expenses to take into account the costs of purchasing goods intended for further sale, it is necessary not only to document the payment of these goods to the supplier, but also to sell them to your buyer (Article 346.17 of the Tax Code of the Russian Federation).

Important point- sales do not mean the actual payment for the goods by your buyer, but only the transfer of the goods into his ownership. This issue was considered in Resolution of the Supreme Arbitration Court of the Russian Federation No. 808/10 dated June 29. 2010, according to which “... it does not follow from tax legislation that the condition for including the cost of purchased and sold goods in expenses is their payment by the buyer.” Thus, in order to offset the costs of purchasing a product intended for further sale, the simplifier must pay for this product, capitalize it and sell it, i.e. transfer ownership to its buyer. The fact that the buyer paid for this product will not matter when calculating the tax base on the simplified tax system Income minus expenses.

Another difficult situation is possible if you received an advance payment from your buyer at the end of the quarter, but did not have time to transfer the money to the supplier. Let’s assume that a trading and intermediary company using the simplified tax system received an advance payment in the amount of 10 million rubles, of which 9 million rubles. must be transferred to the supplier for the goods. If for some reason you did not have time to pay the supplier in the reporting quarter, then based on its results you must pay an advance payment based on the income received in the amount of 10 million rubles, i.e. 1.5 million rubles (at the usual rate of 15%). Such an amount can be significant for the simplified taxation system payer, who works with the buyer’s money. In the future, after proper registration, these expenses will be taken into account when calculating the single tax for the year, but the need to pay such amounts at once may become an unpleasant surprise.

2. Possibility to reduce the single tax on the simplified tax system Income from paid insurance premiums. It was already said above that in this mode the single tax itself can be reduced, and in the simplified taxation system Income minus expenses, insurance premiums can be taken into account when calculating the tax base.

✐Example ▼

3. Reducing the regional tax rate for the simplified tax system Income minus expenses from 15% to 5%.

If your region adopted a law establishing a differentiated tax rate for taxpayers using the simplified tax system in 2019, then this will be a plus in favor of the simplified tax system Income minus expenses option, and then the level of expenses may be even less than 60%.

✐Example ▼

The procedure for switching to the simplified tax system

Newly registered business entities (individual entrepreneurs, LLCs) can switch to the simplified tax system by submitting their application no later than 30 days from the date of state registration. Such a notification can also be submitted to the tax office immediately along with documents for registering an LLC or registering an individual entrepreneur. Most inspectorates request two copies of the notification, but some Federal Tax Service Inspectors require three. One copy will be given back to you with a tax office stamp.

If, at the end of the reporting (tax) period in 2019, the taxpayer’s income on the simplified tax system exceeded 150 million rubles, then he loses the right to use the simplified system from the beginning of the quarter in which the excess was made.

In our service you can prepare a free notification of the transition to the simplified tax system (relevant for 2019):

Already operating legal entities and individual entrepreneurs can switch to the simplified tax system only from the beginning of the new calendar year, for which they must submit a notification no later than December 31 of the current year (notification forms are similar to those indicated above). Concerning UTII payers who have stopped conducting a certain type of activity on imputation, then they can apply for the simplified tax system within a year. The right to such a transition is given by paragraph 2 of paragraph 2 of Article 346.13 of the Tax Code of the Russian Federation.

Single tax for simplified tax system 2019

Let's figure out how taxpayers should calculate and pay tax using the simplified tax system in 2019. The tax paid by simplifiers is called single. The single tax replaces the payment of income tax, property tax, etc. for enterprises. Of course, this rule is not without exceptions:

• VAT must be paid to simplifiers when importing goods into the Russian Federation;
• Enterprises must also pay property tax using the simplified tax system if this property, according to the law, will be assessed according to cadastral value. In particular, since 2014, such a tax must be paid by enterprises that own retail and office space, but so far only in those regions where the relevant laws have been adopted.

For individual entrepreneurs, the single tax replaces personal income tax on business activities, VAT (except for VAT on imports into the territory of the Russian Federation) and property tax. Individual entrepreneurs can receive an exemption from paying tax on property used in business activities if they submit a corresponding application to their tax office.

Tax and reporting periods on the simplified tax system

As we have already discussed above, the calculation of the single tax differs between the simplified tax system Income and the simplified tax system Income minus expenses in their rate and tax base, but they are the same for them.

The tax period for calculating tax on the simplified tax system is the calendar year, although this can only be said conditionally. The obligation to pay tax in parts or in advance payments arises at the end of each reporting period, which is a quarter, half a year and nine months of a calendar year.

The deadlines for paying advance payments for the single tax are as follows:

• based on the results of the first quarter - April 25;
• based on the results of the half year - July 25;
• based on the results of nine months - October 25.

The single tax itself is calculated at the end of the year, taking into account all quarterly advance payments already made. Deadline for paying tax on the simplified tax system at the end of 2019:

• until March 31, 2020 for organizations;
• until April 30, 2020 for individual entrepreneurs.

For violation of the terms of payment of advance payments, a penalty in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation is charged for each day of delay. If the single tax itself is not transferred at the end of the year, then in addition to the penalty, a fine of 20% of the unpaid tax amount will be imposed.

Calculation of advance payments and single tax on the simplified tax system

Calculated based on a single tax, increasing, i.e. summing up the total from the beginning of the year. When calculating the advance payment based on the results of the first quarter, you need the calculated tax base multiply by the tax rate, and pay this amount by April 25.

When calculating the advance payment based on the results of the six months, you need to multiply the tax base received based on the results of 6 months (January-June) by the tax rate, and from this amount subtract the advance payment already paid for the first quarter. The balance must be transferred to the budget by July 25.

The calculation of an advance for nine months is similar: the tax base calculated for 9 months from the beginning of the year (January-September) is multiplied by the tax rate and the resulting amount is reduced by advances already paid for the previous three and six months. The remaining amount must be paid by October 25.

At the end of the year, we will calculate a single tax - we multiply the tax base for the entire year by the tax rate, subtract all three advance payments from the resulting amount and make the difference by March 31 (for organizations) or April 30 (for individual entrepreneurs).

Tax calculation for simplified tax system Income 6%

A special feature of calculating advance payments and the single tax on the simplified tax system for income is the ability to reduce calculated payments by the amount of insurance premiums transferred in the reporting quarter. Enterprises and individual entrepreneurs with employees can reduce tax payments by up to 50%, but only within the limits of contributions. Individual entrepreneurs without employees can reduce tax on the entire amount of contributions, without the 50% limit.

✐Example ▼

Individual entrepreneur Alexandrov on the simplified tax system Income, who has no employees, received an income of 150,000 rubles in the 1st quarter. and paid insurance premiums for himself in the amount of 9,000 rubles in March. Advance payment in 1 quarter. will be equal to: (150,000 * 6%) = 9,000 rubles, but it can be reduced by the amount of contributions paid. That is, in this case the advance payment is reduced to zero, so there is no need to pay it.

In the second quarter, an income of 220,000 rubles was received, a total for the six months, i.e. from January to June, the total income was 370,000 rubles. The entrepreneur also paid insurance premiums in the second quarter in the amount of 9,000 rubles. When calculating the advance payment for the six months, it must be reduced by the contributions paid in the first and second quarters. Let's calculate the advance payment for six months: (370,000 * 6%) - 9,000 - 9,000 = 4,200 rubles. The payment was transferred on time.

The entrepreneur’s income for the third quarter amounted to 179,000 rubles, and he paid 10,000 rubles in insurance premiums in the third quarter. When calculating the advance payment for nine months, we first calculate all income received since the beginning of the year: (150,000 + 220,000 + 179,000 = 549,000 rubles) and multiply it by 6%.

The amount received, equal to 32,940 rubles, will be reduced by all paid insurance premiums (9,000 + 9,000 + 10,000 = 28,000 rubles) and by advance payments transferred at the end of the second quarter (4,200rubles). In total, the amount of the advance payment at the end of nine months will be: (32,940 - 28,000 - 4,200 = 740 rubles).

By the end of the year, IP Alexandrov earned another 243,000 rubles, and his total annual income amounted to 792,000 rubles. In December, he paid the remaining amount of insurance premiums 13,158 rubles*.

*Note: according to the rules for calculating insurance premiums in force in 2019, individual entrepreneurs’ contributions for themselves amount to 36,238 rubles. plus 1% of income exceeding 300 thousand rubles. (792,000 - 300,000 = 492,000 * 1% = 4920 rub.). At the same time, 1% of income can be paid at the end of the year, until July 1, 2020. In our example, the individual entrepreneur paid the entire amount of contributions in the current year in order to be able to reduce the single tax at the end of 2019.

Let's calculate the annual single tax of the simplified tax system: 792,000 * 6% = 47,520 rubles, but during the year advance payments (4,200 + 740 = 4,940 rubles) and insurance premiums (9,000 + 9,000 + 10,000 + 13) were paid 158 = 41,158 rubles).

The amount of the single tax at the end of the year will be: (47,520 - 4,940 - 41,158 = 1,422 rubles), that is, the single tax was almost completely reduced due to insurance premiums paid for oneself.

Tax calculation for the simplified tax system Income minus expenses 15%

The procedure for calculating advance payments and tax under the simplified tax system Income minus expenses is similar to the previous example with the difference that income can be reduced by expenses incurred and the tax rate will be different (from 5% to 15% in different regions). In addition, insurance premiums do not reduce the calculated tax, but are taken into account in the total amount of expenses, so there is no point in focusing on them.

✐Example  ▼

Let's enter the quarterly income and expenses of the company Vesna LLC, operating under the simplified tax system Income minus expenses, into the table:

Advance payment based on the results of the 1st quarter: (1,000,000 - 800,000) *15% = 200,000*15% = 30,000 rubles. The payment was paid on time.

Let's calculate the advance payment for the six months: income on an accrual basis (1,000,000 + 1,200,000) minus expenses on an accrual basis (800,000 +900,000) = 500,000 *15% = 75,000 rubles minus 30,000 rubles. (advance payment paid for the first quarter) = 45,000 rubles, which were paid before July 25.

The advance payment for 9 months will be: income on an accrual basis (1,000,000 + 1,200,000 + 1,100,000) minus expenses on an accrual basis (800,000 +900,000 + 840,000) = 760,000 * 15% = 114,000 rubles. Let us subtract from this amount the advance payments paid for the first and second quarters (30,000 + 45,000) and get an advance payment for 9 months equal to 39,000 rubles.

To calculate the single tax at the end of the year, we sum up all income and expenses:

income: (1,000,000 + 1,200,000 + 1,100,000 + 1,400,000) = 4,700,000 rubles

expenses: (800,000 +900,000 + 840,000 + 1,000,000) = 3,540,000 rubles.

We calculate the tax base: 4,700,000 - 3,540,000 = 1,160,000 rubles and multiply by the tax rate of 15% = 174 thousand rubles. We subtract the advance payments paid from this figure (30,000 + 45,000 + 39,000 = 114,000), the remaining amount of 60 thousand rubles will be the amount of the single tax payable at the end of the year.

For taxpayers using the simplified tax system Income minus expenses, there is also an obligation to calculate the minimum tax in the amount of 1% of the amount of income received. It is calculated only at the end of the year and is paid only in the case when the tax accrued in the usual manner is less than the minimum or is absent altogether (if a loss is received).

In our example, the minimum tax could have been 47 thousand rubles, but Vesna LLC paid a total single tax of 174 thousand rubles, which exceeds this amount. If the single tax for the year, calculated in the above way, turned out to be less than 47 thousand rubles, then the obligation to pay the minimum tax would arise.