home Real estate STS "income minus expenses": a white way to optimize taxes for a mature business. STS “Income” or “Income minus expenses” Income minus expenses which system

STS "income minus expenses": a white way to optimize taxes for a mature business. STS “Income” or “Income minus expenses” Income minus expenses which system

The difference between these two systems lies in the object of taxation.

In one case, the STS is taxed on all revenue at a rate of 6%, and in the other, only the difference between income and expenses at a rate of 15%.

We are talking about the generally accepted STS rates of 6% or 15%, but in the regions they may be lower for certain types of activities if the local authorities have issued a relevant regulation.

Therefore, before taking up calculations and deciding which type of simplified tax to choose, take an interest in the rates that apply to you.

Also, when choosing, take into account the fact that it will be possible to change the object of taxation only from the beginning of the calendar year by sending an application to the Federal Tax Service.

USN "Income" or "Income minus expense"

The first option can be chosen when there are not so many expenses or there will be none at all.

If, for example, an entrepreneur provides financial reporting services, but does not rent an office, then we can assume that he has no costs.

A trifle for stationery and the Internet is not taken into account. In this case, the choice is obvious - it is more profitable to pay 6% of the proceeds.

But if services are provided that involve the payment of rent, the purchase of materials, tools, etc., then here you already need to look at the ratio.

It is believed that it makes sense to switch to the “Income minus expenses” object if the expenses will be more than 60%. But not everything is so simple.

Example

The revenue of the entrepreneur Petrov for the year amounted to 1 million rubles.

Of these, costs - 650 thousand rubles.

Let's consider that with such data it is better: USN 6% or 15%:

1,000,000 x 6% = 60,000 rubles.

(1,000,000 - 650,000) x 15% = 52,500 rubles.

It would seem that everything is clear - you need to choose the second option, because there the amount is less.

But there are also fixed and additional insurance premiums, which at 6% can be deducted from the calculated amount, and at 15% included in the costs.

Let's calculate what will come out of Petrov, taking into account contributions:

Fixed contributions in 2018 - 32,385 rubles.

Additional contributions from the amount exceeding 300,000:

(1,000,000 - 300,000) x 1% = 7,000 rubles.

In total, the entrepreneur must pay contributions for himself

32,385 + 7,000 = 39,385 rubles

We subtract them from the calculated simplified tax system at a rate of 6%:

60,000 - 39,385 \u003d 20,615 rubles.

Or we include in the costs when calculating the tax at a rate of 15%:

(1,000,000 - 650,000 - 39,385) x 15% = 46,592 rubles.

You see, the situation has changed, and it has become more profitable to pay income tax.

This example is for an entrepreneur who has no employees. If there are employees, then the picture will be different, because then the tax can be reduced by no more than half.

Therefore, it is important to take into account all the nuances, otherwise, if you make the wrong choice, you will have to overpay until the end of the year.

What else you need to consider in order not to make a mistake in choosing

Will you hire employees

If so, then it will be possible to reduce income tax by the amount of insurance premiums for oneself and employees by a maximum of 50%, but they can be included in the cost in full.

Are you a sales tax payer?

It, like insurance premiums, can be deducted from tax or included in expenses, depending on the selected object. In this case, the restriction on tax reduction does not apply.

Can you document the expenses?

In order to reduce the taxable base by their value, it is necessary that all of them be confirmed by waybills, acts, checks, and entered in the Book of Income and Expenses.

Otherwise, the tax office may accuse you of unreasonably underestimating profits and impose a fine. If you choose the “Income minus expenses” object, you will need to carefully select suppliers and follow the paperwork.

If the costs are equal or even exceed the revenue

Many people think that if the costs are equal or even exceed the revenue, then nothing will have to be paid to the budget. This is not true. On the STS regime of 15%, there is the concept of a minimum tax.

It is calculated like this:

Revenue x 1%

The amount received is compared with the tax calculated in the usual way at a rate of 15%, and the one that turns out to be more is paid to the budget.

Past losses

With the simplified tax system of 15%, losses from previous periods can be included in the expenses of the current period and thereby reduce the tax base. With the simplified tax system of 6%, losses are not taken into account in any way and do not affect the amount of future payments.

Consider time costs as well. If you pay income tax, then only receipts can be entered in KUDiR, and if from the difference between revenue and expenses, then all expenses must be reflected in the Book, as well as collect and store documents.

Whatever object you choose, keeping records will be easy and simple with the My Business service. This is a smart assistant that will do all the routine work for you:

calculate taxes, salaries and contributions;
complete declarations and reports;
will form KUDiR;
will post amounts to accounts and generate postings if accounting is maintained.

In the service, you can also draw up and issue invoices and primary documents, make payments and send electronic reports.

Users can ask questions to experts and receive advice, including on the choice of regime and object of taxation.

The system is integrated with other convenient services such as ROBOKASSA, Evotor, Lifepay, b2bfamily, Yandex.Checkout.

This will allow you to automate work processes as much as possible, get by with fewer employees and free up time for other tasks.

If you don’t have time to do accounting and reporting at all, outsource them to .

The result will be the same as if you hired a team of experienced and qualified accountants, only for much less money.

In this case, you definitely don’t have to think about what is more profitable: the STS of 6% or 15%, because the specialists themselves will make the calculations and take into account all the nuances, as well as suggest ways to optimize taxes.

With us it is profitable, convenient and calm!

USN 6 or 15%: which is better?

The main question for the future simplistic is what object of taxation to choose "income" or "income minus expenses". After all, it depends on which operations will be taken into account when determining the tax base, as well as which ones will be applied, and, consequently, what will be the size of the simplified tax. This dilemma remains relevant for organizations and individual entrepreneurs that have already switched to the simplified tax system, since the object of taxation on simplified taxation can be changed annually.

USN 6%

With the simplified tax system “income”, the simplistic to determine the tax base takes into account its sales income and non-operating income (clause 1 of article 346.15 of the Tax Code of the Russian Federation), using the “cash” method (clause 1 of article 346.17 of the Tax Code of the Russian Federation).

Having calculated the tax as 6% of his tax base, the simplistic can reduce it by certain amounts:

contributions paid from payments to employees to off-budget funds;
temporary disability benefits paid at the expense of the employer (except for accidents at work and occupational diseases);
payments for voluntary insurance of employees in case of their temporary disability under certain conditions.

These payments can reduce tax by up to 50%.

For a simplified individual entrepreneur who does not have employees, the tax can be reduced by paid insurance premiums to the PFR and FFOMS in a fixed amount without restrictions. That is, if contributions for themselves exceed the amount of the calculated tax, then the tax under the simplified tax system will not have to be paid.

More about the procedure for calculating tax with the simplified tax system 6%, incl. for an example, you can read in .

USN 15%

A simplified person with the object “income minus expenses” reduces his income by a closed list of expenses specified in Art. 346.16 of the Tax Code of the Russian Federation. At the same time, the tax at the STS of 15% at the end of the year cannot be less than 1% of income. 1% of the simplified income is the minimum tax that must be paid to the budget. In we considered the features of calculating the simplified tax with the object “income minus expenses”.

What to choose: USN 6 or 15%

When choosing an object of taxation, a simplistic person must plan the amount of his expenses for the simplified tax system. After all, if there are no simplified expenses or they are insignificant, then it is not advisable to use the simplified tax system of 15%.

If we do not take into account those expenses for which the simplified tax with the “income” object can reduce its tax, and take into account the standard rates of the simplified tax system (6% and 15%), then the simplified tax system with the “income” object will be more profitable for those organizations and individual entrepreneurs whose expenses are less than 60% of their income.

For a more accurate calculation, it is necessary to compare not only income and expenses on simplified taxation, but also those deductible amounts by which the calculated tax is reduced by the simplified tax with the “income” object.

So, the object of taxation "income" is beneficial to those organizations and individual entrepreneurs for which inequality is true:

Income x 0.06 - Deductible amounts

Deductible amounts > Expenses x 0.15 - Income x 0.09.

At the same time, for organizations and individual entrepreneurs making payments to individuals, the “Deductible amounts” indicator cannot be more than 50% of the simplified tax with the “income” object (Income x 0.06 x 0.5), i.e., the inequality must be fulfilled:

Deductible amounts

Simplified taxation system - one of the most effective tools small businesses in order to reduce the single tax on income. Many, both start-ups and long-established enterprises, pay special attention to this special regime.

With it, you can greatly simplify settlements with the state, individual entrepreneurs do not even need to maintain accounting records.

We will deal with the simplified tax system for 2018 and consider in detail the features of the tax base - “income minus expenses”. The mode has its own nuances, which can be an unpleasant surprise if they are not taken into account initially.

Features of work

During the initial registration of an individual entrepreneur or LLC, the tax authority automatically registers the entrepreneur under the general taxation system. A novice businessman should think in advance which of the modes is better to interact with the state, otherwise taxes and other payments can significantly affect the expediency of the enterprise as a whole.

Works in Russia multiple taxation systems:

General Mode- one of the most common and complex in terms of calculations and reporting. This is the same regime that provides for the payment of value added tax.
Taxes on certain types of activities or UTII– the mode implies a rate of 15%.
Special tax regime for agricultural activities.
Simplified taxation system, which offers two objects - "Income" and "Income minus expenses".

There is also a patent system, but it only applies to the IP form.

Without a doubt, a businessman is interested in the USN regime, which has a number of advantages in terms of reducing the tax burden and reporting. This system is divided into two objects:

"Income".
"Income minus expenses".

Each object is subject to a differentiated rate - 6% and 15%. These, in turn, may vary depending on regional laws. Regions have the right to reduce the percentage of tax down to attract investment.

As a result, the “Income” object can have a rate from 1% to 6%, and the object "Income - expenses" - from 5% to 15%. This position attracts start-up entrepreneurs as well as investors. When switching to the simplified tax system, a businessman is exempt from paying tax for physical. persons, on property, on added value, as well as on profit.

In addition to the tax burden, the entrepreneur has to pay insurance premiums - to the PFR, FFOMS, FSS. These are extra-budgetary payments, they are deducted from the total income of the enterprise and are not taxed under any form - “Income” or “Income less approved expenses”. In order to switch to a simplified taxation system, an entrepreneur must notify the tax authority before December 31 of the current year.

If the registration of an individual entrepreneur or LLC is only planned, a notice of registration for "simplified" should be submitted along with the main package of documents, otherwise the enterprise will work according to the general system. You can change the tax regime only once a year, the same goes for moving from one object to another.

Transition conditions

For the introduction of the simplified tax system, an entrepreneur must meet certain requirements. If the organization does not respond to them, this mode is automatically removed. Transition conditions include:

The maximum income of the enterprise for the reporting period should not exceed 150,000,000 rubles.
Organization staff should not exceed 100 people.
Valuation of fixed assets organization does not exceed 150 million rubles.
Share other legal entities should not exceed 25%.

If an organization is already operating on a simplified taxation system, then in order to retain the right to the simplified tax system, it must not exceed the total maximum income. The amount will not be multiplied by the consumer price index, which is 1.329.

Since 2017, the application of the index has been suspended (until 2020). The new provision has greatly simplified the work of an individual entrepreneur or LLC. In addition to the general requirements and conditions for the transition to the simplified tax system, there are other nuances that also need to be taken into account, for example, the activities of the enterprise.

Who should not apply

A complete list of activities of enterprises and organizations that do not have the right to work under the simplified tax system is indicated in Art. 346.12 of the Tax Code of the Russian Federation. This list includes:

enterprises and organizations conducting banking, insurance or any other financial activities;
branches;
budgetary enterprises, state organizations;
enterprises whose activities are related to gambling;
organizations engaged in notarial and advocacy activities;
production of excisable goods.

Reporting periods

Simplified reporting is submitted once a year, but in addition to the declaration, the entrepreneur is obliged to make advance payments throughout the year. Reporting periods include:

The quarter from January to March is the first advance payment.
The period from January to June is the second advance payment.
The third reporting period from January to September is for 9 months.
The annual report with the completion of the declaration is submitted before March 31 of the next year, the date is relevant for enterprises. Until April 30, the report is submitted by individual entrepreneurs. Delays in payments and the annual report are subject to penalties and fines.

This system applies to both the "Income" mode and the "Revenue minus expenses" mode. For advance payments for reporting periods, declarations are not filled out. The simplified tax system is a system that is understandable in calculations, which allows an entrepreneur to reduce the complexity of reporting.

Simplified system objects

The simplified system gives the right to independently choose the object of taxation - either "Income", the base rate of which is 6%, or "Income minus expenses" - 15%. When choosing, pay attention Special attention to the second option, where the expenses of the enterprise are deducted from the income. It is appropriate only for those organizations where real costs will be higher than 50% of income, ideally the percentage should be 60% -65%.

At the same time, expenses are strictly regulated by article 346.16 of the Tax Code of the Russian Federation. Also, all expenses must be proven and confirmed by regulatory documents.

Very often between the entrepreneur and the tax office there are disputes over the recognition of certain expenses. Before deciding on the choice of an object of taxation, you should carefully weigh all the pros and cons of objects. Organizations prefer the "Income minus expenses" system.

The Revenue Less Approved Expenses regime requires more careful consideration. There are many nuances in the application of this object of taxation.

"Income minus expenses"

This type of regime differs from the “Income” object by the ability to deduct expenses that are not taxable from the total income. Income means:

Revenue from the sale of goods, services, and work performed. Realization also includes property rights.
Means and material values that are not related to the implementation. These include received property (gratuitous), interest (or income) on loans, credits, bank accounts, and so on.

From the total amount of income, expenses are deducted, which are regulated in Art. 346.16. An entrepreneur should pay special attention to the list of expenses. They must be documented.

Before making a decision in favor of "simplified", an entrepreneur should pay attention to the taxation system with which partners work. If they use the general mode, in this case it will be unprofitable for partners to interact with the enterprise on the simplified tax system. This nuance does not allow many entrepreneurs to switch to the simplified tax system.

Approved expenses

An entrepreneur should keep in mind that Not all expenses are recognized by the tax authorities even if everything is documented in accordance with the law. For example, the purchase of a sofa for an office is unlikely to be recognized and included in the expenses of the enterprise.

Many novice businessmen are faced with a situation where the purchase of goods for further sale, documented, is not recognized as an expense. This is because this product must be sold, transferred to the buyer's ownership. Moreover, payment for the goods by the buyer is not proof of sale.

The very fact of the transfer of the goods to the buyer's property is important. In this case, the purchase expense will be recognized.

The list of expenses includes salary payments or insurance premiums both for employees of the organization and for themselves. They are deductible from income and are not taxed, but it should be borne in mind that at the expense of salary, you can reduce tax by no more than 50%.

When calculating costs, one should also take into account such a nuance as an advance payment from the buyer for goods or services.

Full payment must be made during the reporting quarter, otherwise the entrepreneur will have to pay tax on the received prepayment. The owner of the organization should carefully study the list of expenses under Art. 346.16 of the Tax Code of the Russian Federation, and other nuances of payment for goods.

Advantages of the mode

With a simplified system, allocate several benefits- this is the exemption of an entrepreneur from paying taxes on property, personal income, value added, profit. The “Income minus expenses” mode implies another important point for doing business.

If an organization or individual entrepreneur has suffered losses, where expenses exceeded income, a minimum tax of 1% of all income is paid. Moreover, this payment can be included in the costs.

The “Income minus expenses” regime is appropriate only for those organizations whose expenses will exceed 60-65% of income. In other cases, such a system will become unprofitable.

Examples of tax and advance payment calculations

Using an example, it is quite easy to figure out how the calculations of advance payments and the annual payment on the simplified tax system will take place. Let's take a simple and conditional example for consideration, where the most basic expenses of the enterprise and the total income for the reporting periods will be taken into account.

The Niva organization was opened recently and chose the simplified taxation regime as the taxation system, the object - "Income - expenses". The first reporting period of the organization is from January to March. During this period of time, the total income of the enterprise amounted to 400,000 rubles.

The Niva organization documented the expenses, which amounted to 260,000 rubles, which is 65% of expenses from income. The list of expenses fully complies with the conditions of art. 346.16 of the Tax Code of the Russian Federation. It included:

The rent for the office space was 40,000.
The cost of purchasing computer equipment necessary for conducting activities amounted to 70,000.
Payment for communication services, Internet - 5000.
The costs of advertising the organization amounted to 90,000.
Salary to employees - 30,000, mandatory insurance premiums amounted to 9,000.
Purchase of stationery - 1000.
Maintenance of working transport - 15,000.

To calculate the advance payment, you need to subtract expenses from your total income and multiply by a rate of 15%:

(400 000 – 260 000) * 15% / 100 = 21 000

The next advance payment will be from January to June. For simplicity, let's take the same amounts of income and expenses for this period - income 400,000 and expenses 260,000, it is necessary to add income and expenses for the first quarter to them and subtract the first installment from the resulting amount:

((800 000 – 520 000) * 15% / 100%) — 21 000 = 21 000

The third advance payment is calculated in the period from January to September, for nine months, taking into account the first two advance payments:

((1 200 000 – 780 000) * 15% / 100%) – 21 000 – 21 000 = 21 000

The last report is calculated for the whole year, the deadline for submitting the declaration depends on the form of registration of activities. For the calculation, incomes, expenses are summed up and already made advance payments are deducted:

((1 600 000 – 1 040 000) * 15% / 100%) – 21 000 – 21 000 – 21 000 = 21 000

The rate of 15% can be differentiated depending on regional laws and range from 5% to 15%. In this case, the “Revenues reduced by approved expenses” regime will be even more profitable and attractive.

In the example, income and expenses are identical for clarity and convenience, but, as a rule, they increase. For example, in the first quarter, income amounted to 400,000 rubles, and in the second - 600,000 rubles. The total income in this case will be:

400 000 + 600 000 = 1 000 000

The settlement system, in fact, is very simple, the main thing is to correctly draw up expenses in accordance with the Tax Code of the Russian Federation and in the prescribed form using regulatory documents. These include forms of strict reporting, cashier's checks, payments, waybills, acts of work performed and other documents.

The simplified tax system greatly simplifies reporting and enables the entrepreneur to reduce tax payments. Before deciding to use the “simplification” in the “Income minus expenses” mode, carefully study the Tax Code of the Russian Federation and calculate all the nuances of doing business on this system.

It may happen that the transition to the simplified tax system will entail loss of key customers or partners who work with VAT. The special tax regime has many advantages, but the disadvantages should not be ignored. Think carefully, consult with your local tax authority about the rates, and only then make the right and profitable decision for doing business.

The main criterion for choosing the simplified tax rate is the ratio of business income and expenses. For example, in a trade that requires the purchase of goods, or a production that constantly needs materials, it will most likely be more profitable to apply a 15 percent rate. It is established from net profit, i.е. net of expenses incurred by the company.

However, in order for expenses to be deductible, certain mandatory conditions must be met, which you need to know about in advance. Otherwise, they will be useless in reducing the tax.

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If you plan to open a service business with little cost, it is preferable to opt for a 6 percent rate. In this case, costs do not play a role. However, the tax amount can be reduced in other ways.

It is important to know that at the regional level, federal rates can vary: with the STS "income" - from 1 to 6 percent, with the STS "income - expenses" - from 5 to 15 percent. Therefore, the choice should be based on the place of business.

Tax payments are significantly affected by the presence or absence of employees, the legal form of the company (individual entrepreneur or legal entity), profitability, features and types of economic activity.

All these factors need to be evaluated in order to make the right decision. It is allowed to change one USN regime to another only from the new tax period. This must be done in the prescribed manner and within the time limits specified by law.

Features of choice

When considering starting to use the simplified tax system, it is important to take into account many factors, and not just the established tax rate. The first is to whom it is planned to sell products or provide services.

If consumers will be the population, i.e. citizens, or small organizations and individual entrepreneurs working on a simplified system, then the transition to the simplified tax system will not particularly affect relationships with counterparties and customers.

If you plan to interact with large companies using OSNO, the transition to a simplified regime may adversely affect the establishment of relations with them. By switching to the simplified tax system, the company ceases to pay VAT, therefore, the burden of it is shifted to consumers. In this case, it will be necessary to significantly reduce prices to compensate for losses on VAT, or you will have to lose a large part of the clientele.

The second point is directly the choice of the tax rate. On the simplified mode, two options are possible: 6 or 15 percent. Usually the choice is made as follows. When providing services, performing work, they stop at a rate of 6%, when trading - 15%.

If we rely on mathematical calculations, then working on the simplified tax system 6% is more profitable for companies whose expenses are less than 60% of income. For a business whose expenses make up more than 60% of income, it is better to switch to the simplified tax system of 15%.

At first glance, there is nothing difficult to choose from, but the simplified taxation system is not as simple as it seems!

Income and expenses of the system

As a general rule, for the application of the simplified tax system, entrepreneurs independently choose the object of taxation. An exception is the situation provided for in paragraph 3 of Art. 346.14 of the Tax Code of the Russian Federation - work under a simple partnership agreement. There are two options for paying USN tax: from income (actual revenue) or from profit (net income, without expenses).

If the object of taxation is revenue, the tax is paid at a rate of 6%. Tax base, i.e. the income received can be reduced to reduce the amount of tax on payments on insurance premiums to the Pension Fund of the Russian Federation and FFOMS. If the company employs employees, you can reduce income by no more than half, even if the contributions exceeded it.

Individual entrepreneurs working without hired personnel have the right to reduce their income for tax purposes by the entire amount of contributions made (FZ No. 338 of 2012).

The USN "income" system is usually chosen by firms and individual entrepreneurs with low expenses or in the case when it is difficult to officially confirm them. This option is also beneficial for businessmen who do not use hired labor and do not pay salaries.

When choosing profit as an object of the simplified tax system, the tax is paid at a rate of 15% with a restriction of at least 1% of actual income. At the regional level, it is allowed to change the size of the rate within 5-15 percent. In addition, the subjects of the Russian Federation have the right to establish additional benefits for "simplifiers".

For example, in St. Petersburg, a rate of 10% is set for all economic entities of the simplified tax system with income minus expenses. In the Moscow region, entrepreneurs engaged in animal husbandry and crop production work at the same rate.

Costs that reduce the income of the enterprise may include costs for:

purchase of materials;
acquisition of fixed assets;
payment of wages;
insurance premiums;
creation of NMA, etc.

Important! All expenses taken into account must be economically justified and aimed at deriving profit from economic activity.

You can reduce the tax base only on documented expenses. Therefore, it is necessary to keep a Journal of income and expenses with the attachment of all documents confirming the actual costs (checks, receipts, etc.).

In the transition to the simplified tax system, there may be a need in different cases:

when starting a business;
when changing the conditions and results of activities (transition from another taxation system);
if it is expedient to change the tax object (change of "income" to "income minus expenses" or vice versa).

Switching to USN mode involves two simple steps. First you need to prepare a notification for the IFTS. When creating a company, you will need an application package. In the case of a change to another system, this is not necessary. The notification is drawn up in a strictly prescribed form. For example, to apply a rate of 15% instead of 6%, form 26.2-6 is applied. Forms can be filled out either by hand or typed.

You can do this in any most convenient way:

Attention! It is important to meet the deadlines for the transition. If you plan to work on the simplified tax system 15% from 2020, the notification must be submitted in 2020 (the deadline is December 31).

Options

The simplified regime can be accepted by both entrepreneurs and enterprises. To use it, the payer himself chooses the rate: STS with 6 or 15%. It is worth approaching the choice very carefully, you will need to work on it for the entire tax period, i.e. change is possible only from the beginning of the new year. At a rate of 6%, only the company's income is taken into account - its actual revenue.

Expenses incurred in the course of activities do not affect the amount of tax calculated according to the formula:

When applying such a rate, it is possible to reduce the tax base by 50% due to the paid:

contributions to off-budget funds;
temporary disability benefits;
personnel insurance.

Individual entrepreneurs who do not have hired personnel have the right to reduce the tax base by 100%. They can do this at the expense of insurance premiums paid for themselves if their amount is equal to or exceeds the income received for the reporting year.

With the object "income - expenses" tax is paid at an increased rate of 15%. The tax base in this case is net profit - the difference between actual revenue and the costs incurred to obtain it. Stopping the choice on this option should be those who are able to document their expenses.

To be able to take into account expenses when calculating the tax base, the following conditions must be met:

The costs incurred are necessary for doing business.
The types of expenses must be listed in the admissible list of the Tax Code.
Costs must be actually incurred and documented. For cash payments, supporting documents are cashier's checks, for non-cash payments - payment orders.
The items of expenditure must be received by the company with documentary evidence of these facts. In the case of the purchase of goods, materials, invoices are required to confirm their receipt for a fee, in case of received works, services - an act of their provision.

Attention! When forming the tax base, only documented expenses are taken into account. Receipts do not serve as confirmation of payment for goods, material assets, and contracts for services rendered do not serve as expenses.

The most important aspects

A novice entrepreneur faces many questions not only regarding the strategy of the future business, but also on “technical” issues.

The conditions for applying the USN are as follows:

annual income in 2020 should not exceed 150 million rubles;
the allowable average number of staff is limited to 100 positions;
the value of the company's fixed assets cannot exceed 150 million rubles.

Despite the fact that the range of activities allowed under the simplified regime is quite wide compared to other special systems, it still has some limitations. The full list is given in Art. 346.12 of the Tax Code of the Russian Federation.

Having chosen the simplified mode as an AtoN, the question arises, what is the best rate to use? After all, you can work on the simplified tax system with the payment of tax at a rate of 6 or 15%, depending on what will be the tax base: profit or revenue. In some constituent entities of the Russian Federation, tax rates for the “income-expenses” regime vary between 5-15%, which makes it even more profitable.

The choice of tax rate should be given maximum attention, since it will not be possible to change it all year. All the pros and cons should be carefully evaluated.

Entrepreneurs working on the STS 15% pay tax on net profit - expenses are deducted from income. Therefore, it is more logical to choose such a rate for those who have fixed expenses that can be planned in advance and further documented.

This business includes retail trade, in which the volume of purchases corresponds to the volume of sales. Due to the margin, the company's costs, tax expenses, labor costs and certain percentages of profitability will be covered.

When deciding to opt for a rate of 15%, it is important to understand that certain conditions must be met when calculating tax on expenses:

they are needed for business;
they are in the list established by the Tax Code of the Russian Federation;
they are paid and documented;
received their subject: goods, materials, services.

The fact of each expense must be confirmed by two types of documents: on its incurrence and on the receipt of its subject. In the absence of one of the documents, it is impossible to take the expense into account when calculating the tax. and receipts for payment of expenses are not confirmed, just as its subject cannot be confirmed by an agreement on the provision of services and an invoice for their payment.

An important aspect is the minimum tax. Its rate is 1% of annual revenue.

The minimum tax is determined as follows:

the amount of tax at the end of the year is calculated in the usual manner;
1% of revenue is calculated;
the results obtained are compared;
the amount of the highest value is transferred to the budget.

In the event of a loss, a minimum tax must also be paid.

Attention! The difference between the single and minimum tax formed during the calculation can be carried over to the next tax period (clause 6 of article 346.18 of the Tax Code of the Russian Federation).

Abusing the payment of taxes at the minimum limit or incurring permanent losses may arouse the suspicions of the Federal Tax Service and lead to an audit.

If you choose a rate of 6%, the costs will have no effect on the tax calculation. The tax base under this option is all business income in value terms. Taxes must be paid quarterly in advance payments from actual income.

The amount of the single tax can be reduced by insurance contributions to off-budget funds. In the presence of employees, it can be reduced by half, for entrepreneurs without such employees - to zero.

Example: the income of an individual entrepreneur working independently without hired personnel for 2020 amounted to 300 thousand rubles. Single tax: 300,000 * 6% = 18,000 (rubles). Insurance premiums are listed in the amount of 17,850 rubles. The reduced tax is: 18,000 - 17,850 = 150 (rubles).

All other expenses for the object of 6% do not play a role for the tax. However, this does not mean that they do not exist at all. Every business has costs. Another question is their regularity and size, according to which the profitability of using the STS regime of 6% is estimated.

Simple mathematical calculations show that a rate of 6% is more profitable if the company's expenses do not exceed 60% of its income. Here it is worth considering the situation from different angles.

For example, the company's income for the second quarter of 2020 amounted to 115 thousand rubles, expenses - 69 thousand rubles (60 percent of income).

Tax:

The amount of tax payment received does not differ. It's worth taking a look at what happens when the original data changes.

With an increase in expenses up to 75 thousand rubles, the tax at a rate of 15% will decrease: (115,000 - 75,000) * 15% \u003d 6,000 (rubles). Therefore, the use of such a regime would be more profitable in this situation.

When expenses are reduced to 55 thousand rubles, the tax amount is: (115,000 - 55,000) * 15% = 9,000 (rubles). Small costs make the 15% simplified tax system unprofitable compared to the 6% simplified taxation system.

What is better to choose

If the company has practically no costs or they are very small, the most attractive is the simplified tax system of 6%. It is beneficial to entrepreneurs and firms that incur costs less than 60% of their income. The rate of 15%, in turn, is the most acceptable for businesses with low profitability and low margins. It is convenient to consider the difference with concrete examples.

The revenue of Stagecoach for the first quarter of 2020 amounted to 110 thousand rubles. The company incurred expenses for this period in the amount of 75 thousand rubles.

Single tax calculation:

If the company's expenses increase to 85 thousand rubles, then the tax at a rate of 15% will come out in the amount of 3,750 rubles (less than the simplified tax system of 6%). If, on the contrary, they decrease to 55 thousand rubles, then the amount of tax will be 8,250 rubles (more than with the simplified tax system of 6%). Do not forget about the additional possibility of tax reduction. On the USN 6% mode, it can be reduced to half.

Work on the simplified tax system "income - expenses" is beneficial for business if it meets the equality:

(income - expenses) * 15%< доход * 6% — вычеты

In most situations, it is difficult to say unequivocally which regime is more profitable for a particular business: STS with 6 or 15%. For the right choice, it is necessary to know the actual costs of the company, which is difficult at the beginning of entrepreneurial activity. Therefore, it is necessary to proceed from planned indicators.

A visual comparison of the simplified tax system with 6 or 15%

Illustrative examples help to better understand the difference and make a choice of the simplified tax system. Initial data: the annual income of the IP amounted to 150 thousand rubles, payroll - 75 thousand rubles.

Example #1

Tax at a rate of 6%: 150,000 * 6% = 9,000 (rubles). The amount received can be reduced for tax payments and contributions (except for personal income tax) within 50%, i.е. up to a maximum of 4500 rubles (9000 * 50%).

Calculation of taxes and contributions that reduce the tax base of individual entrepreneurs (conditional rates):

insurance premiums: 75,000 * 8% = 6,000 (rubles);
funded part: 75,000 * 6% = 4,500 (rubles);
NS and PZ: 75,000 * 1.2% = 900 (rubles).

Total: 6000 + 4500 + 900 = 11,400 (rubles). The tax payable will be 4,500 rubles, since the payment of contributions (11,400 rubles) exceeded the calculated amount.

Example #2

The individual entrepreneur paid 33,000 rubles for the office rent. Personal income tax: 75,000 * 13% = 9,750 (rubles). Expenses: 150,000 - 75,000 - 33,000 - 9,750 - 11,400 = 129,150 (rubles). Calculation of tax at a rate of 15%: (150,000 - 129,150) * 15% = 3,127.5 (rubles). As you can see, the IP expenses exceed 60% of its revenue. In this case, it is more profitable for him to apply the USN 15% (tax 3,127.5 rubles) than 6% (tax amount 4,500 rubles).

Thus, we can conclude that the choice of the simplified tax rate depends mainly on the size of the company's expenses for the implementation of its economic activities. At high costs, it is more profitable to apply the simplified tax system of 15%, which implies a reduction in the tax base by the amount of costs.

Pros and cons

Each mode within the simplified AtoN has its own advantages and disadvantages, which must be taken into account when choosing (table).

Comparison of STS regimes with rates of 6% and 15%:

USN rate	Advantages	Flaws
6%	There is a right to apply a tax deduction in the amount of contributions paid for employees (50%) to reduce tax or an individual entrepreneur without employees for himself (100%)	Expenses are not taken into account when calculating tax
	There is no minimum tax. In the event of a loss based on the results of work for the year, no tax is paid. Zero reporting is submitted to the IFTS	It is not possible to carry forward the loss to the next year to reduce the amount of tax
15%	The tax base may be reduced due to actual expenses that have documentary evidence	The list of expenses at the expense of which the tax can be reduced is closed (not all are taken into account, but only those defined in the Tax Code of the Russian Federation)
	It is possible to carry forward the loss to the next tax period to reduce the tax base in it	There is a minimum tax. If the company did not receive net profit in the reporting period, it is necessary to pay 1% of revenue

16.12.2011

The first question that arises when choosing the simplified tax system is at what rate is it more profitable to pay: 6% or 15%?

You can answer it by evaluating the profitability of a retail outlet in terms of specific indicators of revenue and expenses, taking into account the characteristics of your business.

If you look at it mathematically, then USN 15% it is more profitable to apply when documented expenses your company for the period make up MORE than 60% from income for the same period. If the documented expenses are LESS than 60% of income , it is better to pay STS at a rate of 6%.

Below are the calculations (in rubles) that confirm this idea:

Revenue	100	100	100	100
Expenses
Tax with simplified tax system 6%
Tax with simplified tax system 15%	10,5	7,5		4,5

As can be seen from the table, if expenses amount to 60% of the amount of revenue, then the amount of tax with a simplified tax system of 6% and a simplified tax system of 15% is the same - 6 rubles.

But as soon as expenses amount to 70% of revenue, it is more profitable to apply the simplified tax system of 15%, since the tax amount is 1.5 rubles. less than the amount of tax under the simplified tax system 6%: 4.5 rubles. against 6 rubles.

In this case, it is precisely documented expenses that are important. Why? Because it is necessary to take into account the following important point.

The tax inspectorate is always in awe of the definition of the taxable base, i.е. the base from which the tax is withheld. Actually, most of the claims of the tax authorities are caused precisely by their disagreement with how the taxpayer calculated the taxable base. It is clear that the higher this base, the more tax you have to pay. This is precisely the interest of the tax authorities: so that the base is not underestimated, so that it is high.

It is clear that the taxpayer's interest lies in the opposite: to pay less, i.e. ensure that the taxable base is as small as possible.

In this sense tax on income under the simplified tax system 6% may be better because:

ease of determining the taxable base. 6% tax paid only from income, i.e. from officially received revenue, which is accounted for on a cash basis, i.e. by the date of its receipt to the current account or to the cash desk of the enterprise (with possible further collection to the bank).
Low tax risks. The IRS will pay attention only to confirm the amount of income (i.e. revenue) , since it is she who is the BASE for calculating the tax, and she will not be interested in your expenses, because. they do not affect the taxable base in this case.
Fewer supporting documents required for correct accounting and reporting.

Another thing with 15% tax. Although it belongs to the so-called special tax regime, and not to the general one, it is more correct to compare it not with the simplified tax system of 6%, but with the general taxation system (OSNO).

The advantage of the USN 15%, compared with the OSNO, is a smaller document flow. However, in the same way as with the OSNO, with the STS of 15%, you will have to monitor, and if anything, and prove, the correctness of attributing expenses to a decrease in income. The list of expenses that can be attributed to a decrease in income with the STS of 15% is limited and is given in article 346.16 of the Tax Code of the Russian Federation.

Actually, that's all the wisdom.

You also need to take into account the following point (but, of course, no one will give a guarantee here): the tax office is overwhelmed with checks related to various kinds of violations by LLCs on OSNO, so after them the maximum that the tax authorities can get their hands on is the simplistic people on STS 15%, because there are expenses that need to be controlled, but not up to STS 6%. Again, though, this is NO WARRANTY.

CONCLUSION

In general, it is more profitable to pay UTII. But if retail trade does not fall under UTII or we already have 2018 and UTII has been canceled, then, as a rule, they choose USNO, not OSNO.

If expenses are less than 60% of income, then it is beneficial to pay the simplified tax system at a rate of 15%, if more - at a rate of 6%. In addition to the low rate compared to 15%, with a simplified tax system of 6%, there is no need to keep records of expenses (however, all primary documents still need to be kept), which means that the cost of accounting and tax risks associated with incorrect interpretation of expenses and the need to prove tax the legitimacy of attributing expenses to reduce the taxable base.

And I repeat once again: to understand which rate is more profitable for you, you can only take into account the specifics of your business, evaluating the profitability of a retail outlet on specific numbers.