home Debit cards Objects of taxation usn. Changing the object of taxation: tax consequences Switching from income minus expenses to income

Objects of taxation usn. Changing the object of taxation: tax consequences Switching from income minus expenses to income

One of the main elements of taxation, without which the tax cannot be considered established, is the object of taxation (clause 1, article 17 of the Tax Code of the Russian Federation). The objects of taxation are different for different taxes. They can be, for example, the sale of goods, property, profit, income, expense, etc. (clause 1, article 38 of the Tax Code of the Russian Federation). What is the object of taxation on the simplified tax system, we will tell in our consultation.

What objects of taxation are on the simplified tax system

The USN provides for 2 objects of taxation (clause 1 of article 346.14 of the Tax Code of the Russian Federation):

1) income;

2) income reduced by the amount of expenses.

In the first case, the simplistic will take into account his sales income and non-operating income (clause 1 of article 346.15 of the Tax Code of the Russian Federation), in the second, he will be able to reduce income by a limited list of expenses (article 346.16 of the Tax Code of the Russian Federation).

As a general rule, the taxpayer on the simplified tax system independently determines which object of taxation to choose. However, for some categories of payers, only the “income minus expenses” object should be applied. Such taxpayers include (clause 3 of article 346.14 of the Tax Code of the Russian Federation):

participants in a simple partnership agreement (agreement on joint activities);
participants in the contract of trust management of property.

When switching to the simplified tax system, the object of taxation chosen by the future simplified taxation system is indicated in the Notification of the transition to the simplified taxation system (form No. 26.2-1) (Order of the Federal Tax Service dated 02.11.2012 N MMV-7-3 / [email protected]). Subsequently, the composition of the completed sections of the Tax Declaration under the simplified tax system will depend on the selected object of taxation (approved by Order of the Federal Tax Service dated February 26, 2016 No. ММВ-7-3 / [email protected]).

Change of object of taxation under the simplified tax system in 2016

A simplified taxpayer can change its object of taxation annually from January 1st. To do this, no later than December 30 of the previous year, he must submit to his tax office a Notification of a change in the object of taxation (form No. 26.2-6) on paper or in electronic form. At the same time, there is no need to wait for any consent from the IFTS in response.

It is also important to remember that during the year the simplified taxpayer is not entitled to change the object of taxation to the simplified tax system.

fill out the notice at home and hand it over to the fiscal service in person. At the same time, it is advisable to draw up 2 copies of the document: one - for the specialists of the Federal Tax Service, the second - for you with a mark from the office on acceptance;
send the document in paper form by mail. To do this, you will need to go to the nearest post office, where you can send a letter with a notification. Upon receipt of the document, the employee of the Federal Tax Service will sign for the receipt, and you will be sent a "stub" with the date the document was accepted;
use the electronic resource of the Federal Tax Service and send a notification via the Internet. To do this, you must first register on the website of the Federal Tax Service.

The procedure for the transition from STS 6% to STS 15%

Add to favoritesSend to e-mail The transition from the USN 6% to the USN 15% can be carried out subject to a number of conditions. We will consider them in this article, we will determine the procedure and documentary support for changing the object of taxation. What is the simplified tax system Conditions for applying the simplified tax system How to switch to the simplified tax system The procedure for switching from the simplified tax system 6% to the simplified tax system 15% Results What is the simplified tax system USN - a tax regime that stands for "simplified taxation system."

It implies a special procedure for paying taxes and simplified reporting. A lot of enterprises and individual entrepreneurs prefer to use this particular system, because. it is one of the most economical in terms of paying taxes and is easy to account for, according to accountants who prepare reports and are responsible for reflecting all economic operations in accounting. That is, simplified taxation is a tax payment system that has more pluses than minuses.

How to switch from sleep 15% to sleep 6% and vice versa from 6% to 15%

If we are talking about an individual entrepreneur who pays contributions “for himself”, then in this case the amount of contributions can be taken into account in full. Expenses cannot be taken into account when calculating tax. Regardless of the amount of expenses incurred by you in the course of conducting business, you are not entitled to take into account the amount of such expenses when calculating the taxable base.

How to switch from STS 15% to STS 6% and vice versa from 6% to 15%

The right to reduce the taxable base at the expense of expenses.

All expenses reflected in the Book of Accounts and documented, "USNshchik" takes into account when calculating the tax (reduces the taxable base). Closed list of accounting expenses. When calculating the tax, the “USNshchik” has the right to take into account only those expenses that are fixed in the Tax Code. If the expenses of the “simplifier” are not included in the closed list of taxpayers, then the taxable base cannot be reduced by their amount.
There is no minimum tax. If at the end of the year you received a loss (or no profit), then you do not need to pay tax.

Features and procedure for the transition from STS 6% to STS 15%

Thus, the taxable base of the next year can be reduced by losses of the current period. Minimum tax. "USNshchik" is obliged to pay tax, regardless of whether he received a profit or loss. Even if there is no profit at the end of the year, the “simplifier” is obliged to calculate and pay tax based on 1% of the amount of reflected income.

As you can see, it is impossible to unambiguously answer the question which of the tax regimes of the simplified tax system is more profitable.

New forms.rf

Attention USNschik is not required to submit a tax return quarterly, a "simplifier" should report to the Federal Tax Service once a year. With regard to record keeping, you are only required to keep a Book of Accounting for Income and Expenses. Read also the article: → "How to keep a book of income and expenses under the simplified tax system?".

Differentiated tax rates.

According to the legislation, regional authorities have the right to determine reduced rates for calculating the USN tax. As a rule, a tax at a reduced rate is calculated for certain categories of payers, depending on the industry, social significance, production volume, etc. If you use the "simplified" scheme under the "income" scheme, then the tax rate for you can be reduced to 1%, while using the "income minus expenses" scheme - 5%.

How to change the rate of usn?

For reorganized companies, there is a general rule for switching to the simplified tax system of 15%: organizations can change the regime only from the beginning of the year. The notice filed by Vector in March 2017 is the basis for applying the USN 15% from 01/01/18. Read also the article: → "Transition from UTII to STS in 2018: features of the procedure and necessary documentation."

Rubric "Question - answer" Question number 1. On December 14, 2017, IP Murashkin submitted documents to the Federal Tax Service on the transition to the USN 15%. Murashkin took the notification personally, Murashkin kept one copy of the document as confirmation of the application. Since when is Murashkin considered a tax payer at a rate of 15? Does Murashkin need to receive additional notification from the Federal Tax Service? The law does not oblige the Federal Tax Service to additionally inform payers about the transition from the simplified tax system of 6% to 15%.

How to change sus 15% to ss 6%?

We deduct them from the 6% tax and remain payable to the budget: 72,000 - 36,990 \u003d 50,010 rubles. And now let's calculate how much you will eventually need to pay at a rate of 15%, if you include insurance premiums in expenses: (1,200,000 - 800,000 - 36,990) x 15% = 54,451 rubles. Of course, you will not be able to foresee all receipts and expenses with an accuracy of a ruble, but it will not hurt to know these nuances.

In our example, the difference between the two taxes turned out to be small, but with other initial data, it can grow significantly. 2. If you plan to switch from STS 6 to STS 15%, consider whether you can confirm all expenses with invoices, acts, checks, bank statements. Otherwise, they cannot be deducted from the taxable base.

If there is a problem with supporting documents, then it is better to stay at the “Income” object.
Based on the notification filed in June, Kukushkin becomes a tax payer at a rate of 15% from 01/01/18. Mistake #2. Transfer of organizations - participants of the contract of trust management of property. LLC "Kursiv" is a party to the agreement on trust management of property.
In December 2017, due to a decrease in expenses, Kursiv filed a notice of a regime change to the USN 6%. "Kursiv" is not entitled to change the regime to the simplified tax system 6%, since the company participates in the management agreement. This limitation is provided for in Art. 346.14 NK. "Kursiv" can apply the simplified tax system only at a rate of 15%. Mistake #3. Change of tax regime after reorganization.

In March 2017 Factor LLC (USN payer 6%) was reorganized into Vector LLC. On the fact of the reorganization, Vector filed a regime change notification for the USN 15%. From 2 sq. 2017 Vector pays an advance tax at the rate of 16%.

After the transition from the STS 6% to the STS 15%, the costs of fixed assets and goods paid during the period of application of the STS 6% can be taken into account in expenses, but only on condition that the fixed assets are put into operation and the goods are sold after changing the object of taxation. And in order to take into account the cost of work, services, raw materials and materials taken into account during the period of application of the simplified tax system 6%, it is necessary that they be paid after the transition to the simplified tax system 15% (letter of the Ministry of Finance dated 10/18/2017 No. 03-11 -11/68187). Results A taxpayer who has not lost the right to use the simplified tax system and has submitted a notification to the tax authorities about the transition from the simplified tax system 6% to the simplified tax system 15% by December 31 of the current year can start working using the simplified tax system 15% from the new year.

How to go from 6 to 15 when sleeping

It all depends on the specifics of doing business, its financial performance, region of registration, etc. Before deciding on the taxation regime, conduct a detailed analysis of your activity and evaluate the factors that may affect it. Read also the article: → "STS rates in 2018". How can the USN worker switch from 6% to 15% As practice shows, if the expenses of the USN worker make up more than half of the income, then in this case it is advisable for business entities to change the tax regime to “income minus expenses 15%”.

The transition order is shown below. Step 1: Prepare a notice. Unlike registration, when switching to the “income - expenses 15%” scheme, you are not required to collect an impressive package of necessary documents. In this case, it is enough for you to draw up a notice in the form 26.2-6. You can fill out the form on paper or electronically on the website of the Federal Tax Service.

Good day! Today I will continue the topic of taxation of the simplified tax system and tell you How can I switch from the USN tax of 6% to the USN tax of 15%.

The fact is that I myself just recently went through this procedure in my tax office, though I switched from USN 15% to USN 6%, because we thought that this taxation would be more beneficial for my organization.

Perhaps I’ll start from the very beginning, I had to visit the tax office to close the UTII tax on which I had a store. For the store, it was decided to purchase a patent for my business, since the amount of taxes on the PSN turned out to be simply ridiculous - 30,000 rubles. per year, on the UTII tax for the organization, the tax amounted to 63,000 rubles. per month. The difference is simply gigantic 20 times.

In order to close UTII for an LLC, I submitted an application for UTII and asked the tax inspector how can organizations switch from simplified tax system 15% to simplified taxation system 6%. It turned out that there is a special notice that must be submitted to the tax office before the end of the year, since you can only switch from the beginning of the calendar year.

After explanations, the tax inspector gave me a notice in the form No. 26.2-6 and said that it needs to be filled out and submitted to the IFTS.

The notice was on paper... ATTENTION from 2010! Arriving at the office, in order not to manually fill out, I decided to download the form from the tax website and what was my surprise when I saw that the downloaded notice was from 2012.

I filled out a new notice and submitted it to the tax office, and when I submitted it, I asked the tax inspector why they still have old-style notices, which angered him a little and he simply said that they issue the notices that they have and they accept as new and old forms, here I was already indignant.

What is the point of making different notifications of the same form, which are practically the same and, in addition, the tax office accepts both new and old forms?

My newer notification of the transition from STS 15% to STS 6% was accepted without any problems.

And they said that I would receive a notification that the USN tax had changed from 15% to 6% in a month.

Sometimes I myself do not understand our tax, then they dig in to the last tick, or they don’t pay attention at all to the fact that they themselves have outdated forms.

Here's the story I got with the change of the tax regime from the simplified tax system Income minus Expenses for the simplified tax system Income.

This is, so to speak, a preface to the article itself, I hope I didn’t tire you too much, now let’s move on directly to how to change USN6% to USN15%.

How to switch from STS 6% to STS 15%

At the beginning, I will immediately indicate that switching from USN6% to USN15% is the same as switching from USN15% to USN6%, here, of course, I mean that the same notification No. 26.2-6 is used

And let me remind you that USN6% is USN Income, and USN15% is USN Income minus expenses.

Notification of the transition from the simplified tax system 6% to the simplified tax system 15%

Especially for you, I am posting on my Yandex Disk the latest version of the notification from 2012: download notification No. 26.2-6

This notice must be filled out, the procedure is simple, if you have a problem with this, then I will post my completed notice below.

How to fill out notice No. 26.2-6

We look below the completed and accepted tax notice on the transition from the simplified tax system 15% to the simplified tax system 6%:

After filling out the notice, it must be printed in 2 copies. We put a seal if there is one and our painting. One of them will be taken by the tax inspector, and on the second one he will make a note that you have handed it in and will return it to you (this will be confirmation that you handed it over to the tax office).

When submitting notification No. 26.2-6 to the tax office, you do not need to notarize it yourself, just take your passport with you.

How to submit notification No. 26.2-6 by proxy

If an outsider submits a notification of a change in USN regimes, then he can do this only by proxy. At the same time, notification No. 26.2-6 itself must be notarized and there must be a notarized power of attorney for the person who will hand over this notification.

How to send notification No. 26.2-6 by letter

Also, a notification of a change in USN regimes can be sent by a valuable letter with a list of attachments to the letter. When sending notification No. 26.2-6 by letter, it must also be notarized.

As I said above, you will receive a document from the tax office stating that you have changed the USN tax from one to another in a month. And also, the fact that you can change one mode to another only from the new calendar year, there is no other way.

Currently, many entrepreneurs use this Internet accounting service to switch to the simplified tax system, calculate taxes, contributions and submit reports online, try it for free. The service helped me save on the services of an accountant and saved me from going to the tax office.

The procedure for state registration of an individual entrepreneur or LLC has now become even easier, if you have not yet registered your business, prepare registration documents for free without leaving your home through an online service I have verified: Registration of an individual entrepreneur or LLC for free in 15 minutes. All documents comply with the current legislation of the Russian Federation.

USN 2018, the pros and cons of the USN, the transition to the USN on their own, an application for the transition to the USN sample

That's probably all! If you have any questions, write in the comments to the article or in my group of the social network VKONTAKTE.

Good luck in business! Bye!

Single tax rates depend.

Article 346.20 of the Tax Code of the Russian Federation establishes the following tax rates:

upon payment single income tax – 6 percent;

upon payment single tax on the difference between income and expenses - 15 percent.

At the same time, the regional authorities are given the right to establish differentiated single tax rates:

for the object "income" - from 1 to 6 percent (clause 1 of article 346.20 of the Tax Code of the Russian Federation);

for the object "income minus expenses" - from 5 to 15 percent (clause 2 of article 346.20 of the Tax Code of the Russian Federation).

Rates are differentiated depending on the category of taxpayers (at the discretion of the regional authorities). For example, depending on industry affiliation, enterprise size, social significance, location (letter of the Ministry of Finance of Russia dated February 27, 2009 No. 03-11-11 / 29). If the regional law is formulated in such a way that an organization can equally reasonably classify itself in different categories, it has the right to apply the lowest rate (letter of the Ministry of Finance of Russia dated January 22, 2015 No. 03-11-10 / 69516).

Even lower tax rates can be established by the laws of the Republic of Crimea and the city of Sevastopol. In 2016, in these regions, it is allowed to reduce the single tax rates down to zero, regardless of the chosen object of taxation. The zero rate can be set both for certain categories of payers, and for all (at the discretion of the regional authorities).

This is stated in paragraph 3 of Article 346.20 of the Tax Code of the Russian Federation.

Regional laws may provide for zero single tax rates for entrepreneurs (regardless of the object of taxation they choose) who first registered after the entry into force of these laws. Zero rates may apply for two tax periods if the following conditions are met:

an entrepreneur conducts business in the industrial, social or scientific sphere, as well as in the provision of personal services to the population (specific types of entrepreneurial activity are determined by regional authorities);

income from such activities is at least 70 percent of all income of the entrepreneur.

Regional laws may establish other restrictions, for example, on the number of hired personnel and on the level of income subject to a single tax at a zero rate.

Such rules are established by paragraph 4 of Article 346.20 of the Tax Code of the Russian Federation.

Restrictions in the choice of the object of taxation

The taxpayer independently chooses the object of taxation. An exception is provided only for participants in a simple partnership agreement or trust management of property. Such organizations are required to pay a single tax only on income reduced by the amount of expenses. This is stated in article 346.14 of the Tax Code of the Russian Federation.

Change of object of taxation

The taxpayer has the right to change the chosen object of taxation annually from the beginning of the next tax period. To do this, before December 31 of the year preceding the change of the object of taxation, a corresponding notification must be submitted to the tax office. The recommended form of notification was approved by Order No. ММВ-7-3/829 of November 2, 2012 of the Federal Tax Service of Russia.

If a commercial organization that pays a single tax on income becomes a participant in a simple partnership agreement (trust management of property) within a year, it loses the right to apply simplified taxation. This is due to the fact that participants in such agreements can apply simplified taxation only with the object of taxation “income reduced by the amount of expenses” (clause 3 of article 346.14 of the Tax Code of the Russian Federation). And since it is impossible to change the object of taxation during the tax period, the organization will have to abandon the special regime from the beginning of the quarter in which it entered into a simple partnership agreement (trust management of property). This procedure follows from the provisions of paragraph 4 of Article 346.13, paragraph 2 and paragraph 3 of Article 346.14 of the Tax Code of the Russian Federation. Similar explanations are contained in the letter of the Ministry of Finance of Russia dated December 6, 2010 No. 03-11-11 / 311.

Situation: Can the successor change the object of taxation during simplification after reorganization in the form of transformation (change of legal form)?

Maybe, but only from the beginning of the next tax period.

When taxes are paid, the successor (reformed organization) enjoys all the rights and performs all the duties of the reorganized organization (clauses 1, 9, article 50 of the Tax Code of the Russian Federation). Therefore, an organization that has arisen as a result of transformation will be able to change the object of taxation one year after the reorganized organization first began to apply simplified taxation. Changing the object of taxation is possible only from the beginning of the next tax period. To do this, before December 31 of the year preceding the change in the object of taxation, a corresponding notification must be submitted to the tax office. The recommended form of notification was approved by Order No. ММВ-7-3/829 of November 2, 2012 of the Federal Tax Service of Russia.

This procedure is provided for in paragraph 2 of Article 346.14 of the Tax Code of the Russian Federation.

The object of taxation can also be changed by taxpayers who have already notified the tax inspectorate about the transition to simplified taxation, but in fact have not yet begun to apply the special regime. To do this, before December 31 of the year preceding the transition to simplified taxation, submit a notification to the inspection indicating another selected object of taxation. The recommended form of notification was approved by Order No. ММВ-7-3/829 of November 2, 2012 of the Federal Tax Service of Russia. Attach a letter to the new notice stating that the previous notice is cancelled.

This conclusion follows from the totality of the norms of paragraph 1 of article 346.13 and paragraph 2 of article 346.14 of the Tax Code of the Russian Federation and is confirmed by the letter of the Ministry of Finance of Russia dated January 16, 2015 No. 03-11-06/2/813.

Situation: Should the tax inspectorate notify the organization (autonomous institution) that it agrees to change the object of taxation during simplification?

No, it shouldn't.

Order No. ММВ-7-10/478 of October 5, 2010 of the Federal Tax Service of Russia approved the Unified Standard for Taxpayer Service. This document contains a list of all services and procedures that tax inspections are required to perform when working with citizens and organizations. The procedure for notifying the organization of consent to change the object of taxation is not included in this list.

Accounting for income and expenses when changing the object of taxation

The transition from the object "income" to the object "income minus expenses"

When changing the object of taxation, take into account income in the same manner as payment is made (clause 1 of article 346.17 of the Tax Code of the Russian Federation). There are no special rules set by the Tax Code.

The possibility of accounting for certain types of expenses after the change of the object of taxation depends on the period in which the conditions necessary for the recognition of expenses are met. If all the conditions for the recognition of expenses were met before the change of the object of taxation, then after the transition to another object, the tax base for the single tax does not reduce such expenses (clause 4 of article 346.17 of the Tax Code of the Russian Federation). If at least one condition for the recognition of expenses was met after the change of the object of taxation, such expenses can be taken into account when calculating the single tax.

For example, the cost of paid goods purchased for resale during the period when the organization used the “income” object can be included in expenses if they were not sold before the change in the object of taxation. This is explained by the fact that such expenses are recognized as the goods are sold (subclause 23, clause 1, article 346.16, clause 2, clause 2, article 346.17 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated March 12, 2010 No. 03-11-06 /2/34, dated December 2, 2010 No. 03-11-06/2/182).

The cost of raw materials and materials purchased with the “income” object can be included in expenses if they are paid after changing the object of taxation (subclause 5, clause 1, article 346.16, clause 1, clause 2, article 346.17 of the Tax Code of the Russian Federation, letter from the Ministry of Finance of Russia dated May 26, 2014 No. 03-11-06/2/24949). If raw materials were purchased and paid for before the transfer to another facility, then after the transfer their cost cannot be taken into account. Even if these resources are used in production, when the organization pays a single tax on the difference between income and expenses. The fact is that with regard to raw materials and materials, the rule applies: they are taken into account in expenses as they are credited and paid. And the date of decommissioning into production does not matter. This follows from subparagraph 1 of paragraph 2 of article 346.17 of the Tax Code of the Russian Federation and is confirmed by the letter of the Ministry of Finance of Russia dated October 27, 2010 No. 03-11-11 / 284.

If the fixed asset is paid for and put into operation with the “income” object, then it is impossible to take into account the costs of acquiring it (even partially) after changing the object of taxation. After all, the residual value of fixed assets at the time of the transition from one object to another is not formed (letter of the Ministry of Finance of Russia dated April 14, 2011 No. 03-11-11 / 93). If the fixed asset acquired with the object "income" is put into operation after the change of the object of taxation, the costs of its acquisition can be taken into account when calculating the single tax. In this case, the period of payment of the fixed asset does not matter. This procedure follows from the provisions of subparagraph 1 of paragraph 3 of article 346.16, subparagraph 4 of paragraph 2 of article 346.17 of the Tax Code of the Russian Federation and is confirmed by the letter of the Ministry of Finance of Russia dated February 13, 2012 No. 03-11-11 / 41.

At the time of changing the object of taxation, the organization may have wage arrears. If this debt is repaid during the period when the organization began to pay a single tax on the difference between income and expenses, it is impossible to take into account the paid salary for taxation. Such expenses relate to the activities of the organization in the period of application of the object "income", and therefore, the tax base for a single tax is not reduced (clause 4 of article 346.17 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated May 26, 2014 No. 03-11-06 / 2/24949).

The rent payment transferred in advance in the period of application of the “income” object can be taken into account in expenses after the change of the object of taxation. But only for those months when the organization began to pay a single tax on the difference between income and expenses. This possibility is due to the fact that rental services are actually provided after the transfer to another object of taxation. Include the expenses in the tax base as of the date of signing the act on the provision of services. This follows from the provisions of paragraph 4 of article 346.17, subparagraph 4 of paragraph 1 of article 346.16 of the Tax Code of the Russian Federation.

Transfer from the object "income minus expenses" to the object "income"

Expenses, the conditions for recognition of which arose after the change of the object of taxation, do not reduce the tax base for a single tax. The cost of fixed assets previously written off as expenses does not need to be restored when transferring to the “income” object. Such an obligation is not provided for by the Tax Code (letters of the Ministry of Finance of Russia dated August 13, 2012 No. 03-11-11 / 240, dated March 31, 2010 No. 03-11-06 / 2/46).

It is not enough to choose a simplified tax system, you also need to decide on the object of taxation: pay 6% of income or 15% of the difference between income and expenses.

You can calculate as much as you like in advance, but it is impossible to predict everything that lies ahead, so it may happen that at some point it will be more profitable to change the USN from 15% to 6% or vice versa.

The good news: it's possible.

The bad news is that this is only possible from January 1 next year.

Do you agree? Then we act:

We write an application in the form No. 26.2-6 and send it to the tax office no later than December 31 of the current year. If you're late, you'll have to wait another year. Registered users can download and fill out the current form in the My Business service.
Starting January 1, we will start working in a new way. Yes, it's that simple. You do not need to wait for permission and confirmation from the tax authorities, you just need to notify them of the transition from STS 15 to STS 6% or vice versa.

What else do you need to know

it is impossible to combine both objects of taxation;
for participants in a simple partnership agreement (agreement on joint activities) or an agreement on trust management of property, changing the simplified tax system from 15% to 6% is not possible - they can only work on the “Income minus expenses” object. For everyone else, there are no restrictions on this, they can do what suits them.

How to change the rate on the simplified tax system was told, now we will give some tips on what you need to consider when choosing a rate, so as not to miscalculate:

Calculate the ratio of income and expenses. If the costs in the total amount of revenue are more than 60%, then it becomes more profitable to pay tax on net profit. But do not forget the fact that the tax calculated at a rate of 6% can be reduced by fixed and additional insurance premiums (if there are employees, the tax is reduced by a maximum of half), and at a rate of 15% they are only included in expenses. Keep this in mind when you make preliminary calculations.

Example: The entrepreneur's revenue for the year amounted to 1.2 million rubles. Of these, the cost of 800,000 rubles. He has no employees.

Calculate income tax:

1,200,000 x 6% = 72,000 rubles.

And now with the difference between revenue and costs:

(1,200,000 - 800,000) x 15% = 60,000.

At first glance, the second option is more profitable. But if we also take into account insurance premiums, the picture will change:

Fixed contributions in 2017 RUB 27,990 Additional contributions from income over 300 thousand rubles:

(1,200,000 - 300,000) x 1% = 9,000

Total contributions:

27,990 + 9,000 = 36,990 rubles

We deduct them from the 6% tax and remain payable to the budget:

72,000 - 36,990 \u003d 50,010 rubles.

And now let's calculate how much you will eventually need to pay at a rate of 15%, if you include insurance premiums in expenses:

(1,200,000 - 800,000 - 36,990) x 15% = 54,451 rubles.

Of course, you will not be able to foresee all receipts and expenses with an accuracy of a ruble, but it will not hurt to know these nuances. In our example, the difference between the two taxes turned out to be small, but with other initial data, it can grow significantly.

If you plan to switch from STS 6 to STS 15%, consider whether you can confirm all expenses with invoices, acts, checks, bank statements. Otherwise, they cannot be deducted from the taxable base. If there is a problem with supporting documents, then it is better to stay at the “Income” object. Consider the fact that there will be much more red tape, taking into account costs: this is the introduction of costs into the KUDiR, the storage of documents, the careful selection of suppliers.

Before changing the simplified tax system from 6% to 15%, study article 346.16 of the Tax Code for what expenses can be deducted from revenue, because this list is limited in simplified terms.

Register in the My Business service - and the system will do all the work for you, and if you have any questions, you can always ask them to the experts and get an answer.

How can I do this and do I need to notify the tax office about the change of activity? And if so, how? And one more question. I changed my place of residence and moved to another region, do I need to close the IP in the previous region and open it in the new one!? Or you can leave it as is! By changing only the type of activity and STS 15% to STS 6%?
Galina

Hello Galina, in your case, the transition to the simplified tax system of 6% is possible only from January 01, 2017.

The way out in your case can really be the termination and registration of IP again. So the law contains a closed list of grounds for re-registration of a person as an individual entrepreneur

Federal Law No. 129-FZ of August 8, 2001 (as amended on July 13, 2015) “On State Registration of Legal Entities and Individual Entrepreneurs” (as amended and supplemented, effective from January 1, 2016)
Article 22.1. The procedure for state registration of an individual as an individual entrepreneur
4. State registration of an individual as an individual entrepreneur is not allowed,
if his state registration as such has not expired,
or a year has not expired from the date of the decision by the court to declare him insolvent (bankrupt) due to the inability to satisfy the claims of creditors related to his previous business activities,
or decisions to forcibly terminate his activities as an individual entrepreneur,
or the period for which this person is deprived of the right to engage in entrepreneurial activity by a court verdict has not expired.
State registration of an individual as an individual entrepreneur who intends to carry out certain types of entrepreneurial activities specified in subparagraph "k" of paragraph 1 of this article is not allowed if this individual has or had a criminal record, was subjected to criminal prosecution (with the exception of persons criminal prosecution against whom was terminated on rehabilitating grounds) for crimes against life and health, freedom, honor and dignity of a person (with the exception of illegal hospitalization in a medical organization providing psychiatric care in inpatient conditions, and slander), sexual integrity and sexual freedom of a person, against the family and minors, public health and public morality, the foundations of the constitutional order and the security of the state, the peace and security of mankind, public safety, or has an unexpunged or outstanding conviction for other intentional grave and special bo grave crimes, with the exception of the cases provided for in the third paragraph of this paragraph.

Accordingly, you need to file an application for the termination of the IP, pay taxes and fixed contributions to the Pension Fund and the Compulsory Fund, and then register again - there will be no problems.

The only point is that your EGRIP will change and you will have to change your bank account, as the current one (if you have one) will become inactive

I changed my place of residence and moved to another region, do I need to close the IP in the previous region and open it in the new one!?
Galina

No, no, your previous IFTS has already transferred your registration file to the new IFTS itself.