Tax code for beginners. Tax Code for Beginners Taxation System of the Tax Code of the Russian Federation

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 on 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 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 people are taxed non-operating income. 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 with simplification, income is calculated using the 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 advance payment for the reporting period) in 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 is credited 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.

At the same time, these two provisions are recognized as income (expenses) of the month of transition to calculating the tax base for corporate income tax using the accrual method. When an organization transitions to the simplified tax system with the object of taxation in the form of income reduced by the amount of expenses, tax accounting as of the date of such transition reflects the residual value of acquired (constructed, manufactured) fixed assets and acquired (created by the organization itself) intangible assets that were paid before the transition to a simplified tax system, in the form of the difference between the purchase price (construction, manufacturing, creation by the organization itself) and the amount of accrued depreciation in accordance with the requirements of Chapter. 25 Tax Code of the Russian Federation.

Chapter 26.2. simplified taxation system

New edition of Art. 346.14 Tax Code of the Russian Federation 1. The object of taxation is: income; income reduced by expenses. 2. The choice of the object of taxation is carried out by the taxpayer himself, with the exception of the case provided for in paragraph 3 of this article.

The object of taxation may be changed by the taxpayer annually. The object of taxation may be changed from the beginning of the tax period if the taxpayer notifies the tax authority about this before December 31 of the year preceding the year in which the taxpayer proposes to change the object of taxation.

During the tax period, the taxpayer cannot change the object of taxation. 3.

Art. 346 Tax Code of the Russian Federation (2017-2018): questions and answers

For taxpayers who have chosen income as the object of taxation, payment of the minimum tax and carryover of losses to the future are not provided. As for income reduced by the amount of expenses, the tax rate on them is 15 percent (clause
2 tbsp. 346.20

Attention

Tax Code of the Russian Federation). When calculating the tax base in this case, the amount of income is reduced by the amount of expenses incurred and paid, including the amount of contributions to compulsory pension insurance, as well as the amount of temporary disability benefits paid by an organization or entrepreneur at the expense of own funds. Please note that Art. 346.16 of the Code of the Russian Federation provides for a closed list of expenses when using the taxable object “income minus expenses”.

Therefore, the taxpayer will not be able to take into account all of his expenses when calculating the single tax.

Chapter 26.2 of the Tax Code of the Russian Federation, simplified tax system (simplified tax system)

Tax Code Russian Federation Since January 1, 2009, taxpayers have the right to change the object of taxation. Moreover, until January 1, 2009, the object could not be changed for three years after its selection.

The object of taxation can only be changed from the beginning of the tax period (that is, the calendar year), and taxpayers must notify the tax authorities about this before December 20 of the year preceding the year in which the taxpayer proposes to change the object of taxation. Taxpayers who are parties to a simple partnership agreement (joint activity agreement) or an agreement do not have the right to change the object trust management property.

Important

Tax Code of the Russian Federation, on the date of transition to the payment of corporate income tax in tax accounting, the residual value of fixed assets and intangible assets is determined by reducing the residual value of these fixed assets and intangible assets, determined on the date of transition to the simplified tax system, by the amount of expenses determined for the period of application of the simplified tax system (simplified taxation system) in the manner provided for in paragraph 3 of Art. 346.16 Tax Code of the Russian Federation. Individual entrepreneurs, when transitioning from other taxation regimes to a simplified taxation system and from a simplified taxation system to other taxation regimes, apply the rules provided for in paragraph.

clause 2.1 and 3 art. 346.25 Tax Code of the Russian Federation.

Article 346.14 of the Tax Code of the Russian Federation. objects of taxation

Declarations under the simplified taxation system are submitted legal entities until March 31 and for private entrepreneurs - until April 30. Clarifications on the simplified tax system

• for limited liability companies, all tax payments must be made exclusively by non-cash payments;
• Documentary evidence of expenses deducted from income is required;
• the presence of restrictions on expenses for which the tax base can be reduced (list in Art.

If an organization switches from the simplified tax system (regardless of the object of taxation) to general mode taxation and has fixed assets and intangible assets, the costs of acquisition (construction, production, creation by the organization itself, completion, additional equipment, reconstruction, modernization and technical re-equipment) of which, made during the period of application of the general taxation regime before the transition to the simplified tax system, are not fully transferred to expenses for the period of application of the simplified taxation system in the manner provided for in paragraph 3 of Art.
Organizations and individual entrepreneurs, who previously applied the general taxation regime, when switching to the simplified taxation system (simplified taxation system), comply with the following rule: the amounts of VAT calculated and paid by the taxpayer VAT (value added tax) on the amounts of payment, partial payment received before the transition to the simplified taxation system on account of upcoming supplies goods, performance of work, provision of services or transfer of property rights carried out during the period after the transition to the simplified tax system are subject to deduction in the last tax period preceding the month of the taxpayer’s transition of VAT to the simplified tax system, in the presence of documents indicating the refund of tax amounts to buyers in connection with the taxpayer’s transition to a simplified taxation system.

Article 346 Tax Code of the Russian Federation simplified taxation system 2017

Code, on the date of transition to the payment of corporate income tax in tax accounting, the residual value of fixed assets and intangible assets is determined by reducing the residual value of these fixed assets and intangible assets, determined on the date of transition to the simplified taxation system, by the amount of expenses determined for the period of application simplified taxation system in the manner provided for in paragraph 3 of Article 346.16 of this Code. 4. Individual entrepreneurs, when transitioning from other taxation regimes to a simplified taxation system and from a simplified taxation system to other taxation regimes, apply the rules provided for in paragraphs 2.1 and 3 of this article.

5.

Article 346 15 Tax Code of the Russian Federation simplified taxation system 2017

Home Documents of the Tax Code of the Russian Federation Chapter 26.2. SIMPLIFIED TAX SYSTEM An edition of the document has been prepared with amendments that have not entered into force “Tax Code of the Russian Federation (Part Two)” dated 08/05/2000 N 117-FZ (as amended on 03/07/2018)

• Article 346.11. General provisions
• Article 346.12. Taxpayers
• Article 346.13.
  Procedure and conditions for the beginning and termination of the application of the simplified taxation system
• Article 346.14. Objects of taxation
• Article 346.15. Procedure for determining income
• Section 346.16. Procedure for determining expenses
• Article 346.17. Procedure for recognizing income and expenses
• Article 346.18. The tax base
• Article 346.19. Taxable period.
  Reporting period
• Section 346.20. Tax rates
• Section 346.21. Procedure for calculating and paying tax
• Section 346.22. Lost power
• Section 346.23.

Article 346 of the Tax Code of the Russian Federation, simplified taxation system with comments 2017

The income and expenses specified in subparagraphs 1 and 2 of this paragraph are recognized as income (expenses) of the month of transition to calculating the tax base for corporate income tax using the accrual method. 2.1. When an organization transitions to a simplified taxation system with the object of taxation in the form of income reduced by the amount of expenses, tax accounting as of the date of such transition reflects the residual value of acquired (constructed, manufactured) fixed assets and acquired (created by the organization itself) intangible assets that are paid before transition to a simplified taxation system, in the form of the difference between the purchase price (construction, manufacturing, creation by the organization itself) and the amount of accrued depreciation in accordance with the requirements of Chapter 25 of this Code.

Basis and legal basis

The simplified taxation system (abbreviated as simplified taxation system or simplified taxation system) is a special tax regime established by Chapter 26.2 of the Tax Code of the Russian Federation.

The essence of "simplified", as accountants often call it, is to help small businesses and reduce tax burden. The name speaks for itself: the simplified taxation system simplifies the calculation and payment of taxes by small businesses.

What is important to know about the simplified tax system:

1. A company or individual entrepreneur can use it according to at will- of course, subject to the restrictions specified by law.
2. When applying the simplified system, you can choose one of two possible tax payment options:
   • from the amount of income received (Articles 346.14, 346.20 of the Tax Code of the Russian Federation);
   • from the difference between income and expenses (Articles 346.14, 346.20 of the Tax Code of the Russian Federation).
3. Organizations using the simplified tax system are exempt from paying VAT, income tax and a number of other taxes. They keep tax records in a simplified manner.
4. Individual entrepreneurs using the simplified tax system may not keep accounting records. Organizations using the simplified tax system do not have such a benefit.

Documentation:

• Federal:

Mandatory conditions for applying the simplified tax system and restrictions

Not every organization or individual entrepreneur can apply the simplified taxation system. The Tax Code of the Russian Federation (Article 346.12) establishes the conditions for the application of the simplified tax system and restrictions.

These conditions and restrictions are as follows:

1. The average number of employees for the tax (reporting) period should be no more than 100 people.
2. Income based on the results of nine months of the year in which the organization submits a notice of transition to the simplified tax system should not exceed 45 million rubles.

   Attention! To switch to the simplified tax system from 2017, revenue for the nine months of 2016 must be no more than 59.805 million rubles.

   Please pay attention!

   • The maximum amount of the indicated income is annually, no later than December 31, indexed by the deflator coefficient established for the next calendar year. The deflator coefficient for 2016 is set at 1.329

     From January 1, 2016, taking into account the new one, he will lose the right to apply the simplified tax system when his revenue exceeds 79.74 million rubles.

   • The exception is taxpayers who, before the transition to the simplified tax system, used exclusively the UTII regime. They do not have income that needs to be taken into account when changing the tax regime.
3. The residual value of the organization's fixed assets subject to depreciation should not exceed 100,000,000 rubles.
4. The share of direct participation of other organizations in the authorized capital of the company is no more than 25%.

Please note that some organizations are not subject to the 25% participation limit of other companies. This:

• organizations where authorized capital consists entirely of contributions from public organizations of disabled people, if the average number of disabled people is at least 50%, and their share in the wage fund is at least 25%;
• non-profit organizations, incl. consumer cooperation, which operate in accordance with the Law of the Russian Federation of June 19, 1992 N 3085-1; .
• business societies, the only founders of which are consumer societies and their unions, operating in accordance with the above Law.

Since 2015, business societies created by scientific and educational institutions, whose work consists of practical application(implementation) of the results of intellectual activity. The right to apply the simplified tax system when the share of participation of other companies is more than 25% was given to them only in the period from January 1, 2011 to December 31, 2014.

Documentation:

• Law of the Russian Federation of June 19, 1992 N 3085-1

  (as amended on July 2, 2013) "On consumer cooperation (consumer societies, their unions) in the Russian Federation"

Taxpayers

Taxpayers organizations and individual entrepreneurs that have switched to the simplified tax system and comply with the mandatory conditions and restrictions are recognized (see the section Mandatory conditions for the application of the simplified tax system and restrictions). But there are a number of organizations that do not have the right to apply the simplified taxation system at all:

1. organizations with branches and (or) representative offices;
2. banks;
3. insurers;
4. non-state pension funds;
5. investment funds;
6. professional market participants valuable papers;
7. pawnshops;
8. organizations and individual entrepreneurs engaged in:
   • production of excisable goods;
   • extraction and sale of minerals (except for common minerals);
9. organizations involved in the gambling business;
10. organizations and individual entrepreneurs who have switched to the Unified Agricultural Tax (USAT);
11. notaries engaged in private practice, lawyers who have established law offices, as well as other forms of legal entities;
12. organizations that are parties to production sharing agreements;
13. government and budgetary institutions;
14. foreign organizations;
15. microfinance organizations;
16. organizations and individual entrepreneurs who did not notify about the transition to a simplified taxation system within the established time frame.

Documentation:

The procedure for switching to the simplified tax system

As a general rule, organizations and individual entrepreneurs begin to apply the simplified tax system from the beginning of the tax period (that is, the calendar year).

A special condition has been established for newly created organizations (newly registered entrepreneurs) - they have the right to apply the “simplified tax” from the date of registration with the tax authority.

An organization must notify the tax authority at its location about the transition to the simplified tax system, and individual entrepreneurs - at their place of residence, no later than December 31 of the year preceding the one in which the transition is planned. The notification indicates the selected object of taxation, as well as the residual value of fixed assets and the amount of income as of October 1 of the current year.

Please note that the procedure for switching to the simplified tax system is a notification procedure, that is, the taxpayer is obliged to notify the state of his desire and ability to apply the simplified system. There is no need to wait for a response permission or notification from the tax office.

A newly created organization and a newly registered individual entrepreneur must notify the tax authority about the transition to the simplified tax system no later than 30 calendar days from the date of registration. This date is indicated in the issued registration certificate (OGRN). And the period of 30 days begins to count from the date following the date of registration with the tax office.

Please pay attention!

If notification of the transition to the simplified tax system is not provided within the specified time frame, taxpayers are not entitled to apply this tax regime.

Organizations and individual entrepreneurs using UTII (single tax on imputed income) have the right to switch to the simplified tax system during the calendar year. This can happen in two cases:

• they stopped conducting activities falling under UTII until the end of the current calendar year
• they no longer meet the criteria for applying UTII.

In these cases, you must notify the tax authority within 5 days after the end of the activity on UTII. To do this, you need to submit two documents - an application for deregistration as a UTII payer and an application for transition to the simplified tax system.

Important!

If, at the end of the reporting (tax) period, the taxpayer’s income exceeded 79,740,000 rubles (including deflator coefficient 1.329 established for the 2016 simplification) or there is another non-compliance with the established requirements, then he is considered to have lost the right to apply the simplified tax system from the beginning of the quarter in which such an excess (or non-compliance with other requirements) occurred.

Taxpayer informs the tax authority about this within 15 calendar days after the end of the reporting (tax) period. He is also obliged to notify tax office and in the event of termination of business activity in respect of which the simplified tax system was applied - and this must also be done no later than 15 days from the date of termination of such activity.

Taxpayer applying the simplified tax system has the right to switch to a different taxation regime from the beginning of the calendar year, notifying the tax authority no later than January 15 of the year in which it intends to do this.

The application forms for the transition to the simplified tax system for individual entrepreneurs and LLCs in 2016, as well as notifications about the loss of the right to use it, were approved by Order of the Federal Tax Service of Russia dated November 2, 2012 N ММВ-7-3/829@.

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

Documentation:

• Order of the Federal Tax Service of Russia dated November 2, 2012 N ММВ-7-3/829@

  "On approval of document forms for the application of the simplified taxation system"

• Order of the Ministry of Economic Development of Russia dated October 20, 2015 N 772

  "On the establishment of deflator coefficients for 2016" (Registered with the Ministry of Justice of Russia on November 11, 2015 N 39653)

• Letter of the Federal Tax Service of the Russian Federation dated November 2, 2010 N ШС-37-3/14713@

  "On the deadlines for filing applications for the transition to the payment of a single agricultural tax and a simplified taxation system"

• Letter of the Federal Tax Service of the Russian Federation dated 04.08.2010 N ШС-17-3/847

  <О направлении заявления в налоговый орган>

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

At application of the simplified tax system You can choose one of two options for the object of taxation:

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

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

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

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

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

• Option I, when income is chosen as the object of taxation, the simplified tax system rate is 6 percent in 2016.
• Option II - income reduced by the amount of expenses - rate of 15 percent.

The laws of the constituent entities of the Russian Federation may establish differentiated tax rates within the range of 5-15%.

Please pay attention!

From January 1, 2016, regional authorities can reduce the rate for the simplified tax system with the object “income”. By the law of the subject of the Federation, the tax rate paid when applying the simplified tax system with the object “income” can now be set in the range from 1 to 6%. These changes were made to paragraph 1 of Art. 346.20 Tax Code of the Russian Federation.

Until now, regions could change the tax rate paid when applying the simplified tax system with the object “income minus expenses.” That is, the powers of the subjects of the Federation extended only to the tax rate of 15% (Option II). Regional authorities have the right to reduce this rate in the range from 5 to 15%.

STS in Crimea and Sevastopol

The authorities of the Republic of Crimea and the city of Sevastopol retained the right to establish a zero tax rate for the simplified tax system for 2016, both for the object “income” and for the object “income minus expenses” (Article 346.20 of the Tax Code of the Russian Federation). However, tax rates may vary by type of activity.

However, in 2016 they did not use this right and set the following rates:

• In Crimea - 3% for the object “income” and 7% for the object “income minus expenses”.
• In Sevastopol - 5% for the object “income minus expenses” for certain categories of taxpayers (agriculture and forestry, hunting, fishing, education, healthcare, culture and sports).

USN in St. Petersburg

Since 2015, in St. Petersburg, a tax rate of 7% has been established for organizations and individual entrepreneurs using a simplified taxation system with the object of taxation “income minus expenses”. This simplified tax rate for income minus expenses continues to apply in 2016.

Since 2016, the constituent entities of the federation have the right to set a zero rate for newly registered individual entrepreneurs. They had this right before, but it applied only to those entrepreneurs whose activities relate to the production, social or scientific spheres. Now the list of activities has expanded. It has been replenished:

• activities related to household services;
• activities based on the patent taxation system (new types of activities have appeared, for which it is necessary to obtain a patent).

Minimum tax under the simplified tax system

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

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

The minimum tax amount is 1% of the amount of income for the tax period.

Documentation:

• Federal Law of July 13, 2015 N 232-FZ

  "On Amendments to Article 12 of Part One and Part Two of the Tax Code of the Russian Federation"

• Saint Petersburg:
• Law of St. Petersburg dated 05.05.2009 N 185-36

  "On the establishment of a tax rate on the territory of St. Petersburg for organizations and individual entrepreneurs using a simplified taxation system" (adopted by the Legislative Assembly of St. Petersburg on April 22, 2009)

The procedure for determining income and expenses

Income under the simplified tax system

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

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

The date of receipt of income is the day of receipt Money to bank accounts (cash), or receiving other property (work, services) and property rights, as well as, when using cash method(when income and expenses are recognized as incurred only after they are actually paid) the day the taxpayer repays the debt.

Expenses under the simplified tax system

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

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

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

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

• justified
• confirmed documents,
• aimed at generating income.

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

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

Documentation:

Exemption from other taxes

Application of the simplified tax system exempts organizations from paying:

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

Application of the simplified tax system exempts individual entrepreneurs from paying:

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

Documentation:

Tax and reporting periods

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

Reporting periods:

• I quarter
• half year
• 9 months of the calendar year

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

Documentation:

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

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

Advance payments according to the simplified tax system

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

The calculation of the simplified tax system “income” for 2016 (we are now talking about advances) is carried out as follows: at the end of each reporting period (quarter), taxpayers calculate advance payments on actually received income, calculated on an accrual basis from the beginning of the tax period until the end of the first quarter, half a year, 9 months minus previously calculated advance payments. The cumulative total means that the base is taken not quarterly, but in total for the corresponding period. For example, a taxpayer calculates the tax from the beginning of the tax period until the end of 9 months and subtracts the tax already paid for the six months from this amount.

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

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

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

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

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

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

Please pay attention!

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

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

Payment of tax according to the simplified tax system at the end of the year

The tax at the end of the calendar year is paid by organizations no later than March 31 of the following year, by individual entrepreneurs no later than April 30 of the next year.

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

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

Along with the payment of tax at the end of the year, it is also necessary to provide a Declaration according to the simplified tax system. The declaration form and the procedure for filling it out were approved by Order of the Federal Tax Service of Russia dated July 4, 2014 N ММВ-7-3/352@.

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

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

• Federal:
• Order of the Ministry of Finance of the Russian Federation dated June 22, 2009 N 58n

  (as amended on 04/20/2011, as amended on 08/20/2012) “On approval of the tax return form for taxes paid in connection with the application of the simplified taxation system, and the Procedure for filling it out” (Registered with the Ministry of Justice of the Russian Federation on 08/06/2009 N 14493)

Book of income and expenses under the simplified tax system

The main accounting document of the "simplified" is the Book of Income and Expenses (KUDIR). It keeps all tax records throughout the year, and later a declaration under the simplified tax system is formed on its basis.

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

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

Documentation:

Code of Administrative Offences. Article 15.6

• Order of the Ministry of Finance of Russia dated October 22, 2012 N 135n

  "On approval of the forms of the Book of accounting of income and expenses of organizations and individual entrepreneurs using the simplified taxation system, the Book of accounting of income of individual entrepreneurs using the patent taxation system, and the Procedure for filling them out" (Registered with the Ministry of Justice of Russia on December 21, 2012 N 26233)

Simplified 2016: what's new?

From January 1, 2016, the simplified tax system is 1.329. Taking into account this new coefficient, in 2016 the taxpayer will not be able to apply the “simplified tax” if its revenue exceeds 79.74 million rubles. In order to switch to a simplified taxation system in 2017, the taxpayer’s revenue for 9 months of 2016 should not exceed 59.805 million rubles.

From January 1, 2016, regions received additional powers to regulate tax rates when applying the simplified tax system. Now regional authorities can reduce the rate for the simplified tax system with the object “income” (stimulated tax system 6 percent) in 2016, and not only for the simplified tax system with the object “income minus expenses,” as was previously the case. The corresponding changes were made in connection with the implementation of the Government's anti-crisis plan. They are provided for by Federal Law No. 232-FZ of July 13, 2015. The tax rate paid when applying the simplified tax system for the object “income” can be established by law of a constituent entity of the Russian Federation in the range from 1 to 6%.

Please pay attention!

From January 1, 2016, penalties for late tax payments increased. This happened due to an increase in the refinancing rate. The Central Bank of the Russian Federation no longer establishes its independent value. The refinancing rate is now equal to key rate and is 11%.

Chapter 26.2 of the Tax Code of the Russian Federation Simplified taxation system

Comments on Chapter 26.2 of the Tax Code of the Russian Federation - Simplified taxation system

STS - simplified taxation system

The use of a simplified taxation system (STS) for individuals and legal entities can significantly simplify tax reporting with a simultaneous reduction in the amount of taxes paid. According to experts, it was the simplified taxation system that became the most popular implementation format in 2017 commercial activities entrepreneurs and organizations. However, it is worth considering that this form of taxation has its limitations, and in some cases it is an economically unprofitable scheme. In any case, before switching to the simplified tax system with common system taxation, UTII or patent, you need to weigh the pros and cons.

Advantages of a simplified taxation system

As the Tax Code of the Russian Federation states, the simplified tax system allows you to consolidate all taxes in a single payment, calculated according to the results of activities in a specific tax period. The use of a simplified taxation system is accompanied by the following positive aspects:

• the ability to choose from two taxation options: “Income” and “Income reduced by the amount of expenses”;
• no need for maintenance accounting statements(only for individual entrepreneurs);
• lower tax rates;
• the possibility of deducting the amount of paid insurance premiums from the income received (when using the “Income minus expenses” scheme);
• no need to prove the validity of these expenses during desk audits;
• the possibility of reducing the tax rate by regional legislation;
• rarity of on-site tax audits

Payment of VAT under this taxation system is required only in case of import of products into the domestic market of the Russian Federation. Declarations under the simplified taxation system are submitted by legal entities until March 31 and by private entrepreneurs - until April 30.

Clarifications on the simplified tax system

• for limited liability companies, all tax payments must be made exclusively by non-cash payments;
• Documentary evidence of expenses deducted from income is required;
• the presence of restrictions on expenses for which the tax base can be reduced (list in Article 346.16 of the Tax Code of the Russian Federation).
• the need to maintain accounting legal entities;
• low probability of official partnership with individual entrepreneurs and organizations that are VAT payers;
• the need for timely payment of advance payments according to the data in the Book of Expenses and Income;
• maintenance requirement cash transactions according to paragraph 4
• restrictions defined by the Tax Code of the Russian Federation for the simplified tax system:
  - for individual entrepreneurs: the number of personnel must be less than 100 people, income less than 1.5 million rubles, residual value of fixed assets less than 150 million rubles.
  - For commercial organizations(LLC, etc.): no branches, equity participation of other companies is no more than 25%. To switch to the simplified tax system, there is a limit on income for the last 9 months of activity - 112.5 million rubles.

And one more important point - organizations and enterprises listed in the register (3) of the Tax Code of the Russian Federation cannot apply the simplified tax system. When switching to simplified system taxation, an organization or individual entrepreneur is required to notify the tax authorities in in the prescribed manner and within the established time frames defined in paragraphs 1 and 2.

The simplified taxation system in 2017 will inevitably continue its legislative evolution, taking into account public opinion and judicial practice of tax disputes.

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 07/03/2016 “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 medical insurance” was adopted (hereinafter — Federal Law No. 243-FZ), which should come into force on January 1, 2017. This law approved new criteria for the application of the simplified tax system 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, most likely, changes will be made to the 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 tax system with the tax 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 that have ceased to be UTII payers, 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, supplemented by a provision on the deadline for submitting this notification. 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.