When choosing a preferential tax regime, an entrepreneur must take into account the simplified tax rate of 2017. Knowing them, you can calculate the approximate amount of tax based on the projected values ​​of expenses and income and choose one of the two objects of taxation. During 2016, there were rumors on the Internet that the interest on the "simplification" would be significantly reduced. The coming year brought no surprises: the rates remained at the same level.

If the company has chosen the type of taxation "Income", then for all receipts received by the organization (from the main and non-operating activities) the rate of 6% is used. Receipts are taken into account on the date when the money actually ended up in the cash desk or on the organization's current account.

Important! Taxable income does not include received credits and loans, returned payments, replenishment of a bank account by an individual entrepreneur from personal funds.

The transfer of tax is made in advance at the end of each quarter. The amount payable to the budget is calculated according to the formula:

Tax = Income * 0.06.

The rate may be lowered by the authorities of a constituent entity of the Russian Federation to a minimum value of 1% in order to develop the regional economy. For example, for 2017-2021. in the Crimea and Sevastopol, a preferential value of 4% is established. Previously, it was even lower and amounted to 3%.

The main advantage of the simplified tax system "Income" is the ability to deduct the following expenses from the quarterly amount of tax:

• fixed payments for individual entrepreneurs;
• contributions for employees to the PFR, FFOMS and FSS;
• hospital workers for the first three days of disability;
• employee payments for additional health insurance.

Reducing the single tax on the listed types of expenses for a company or individual entrepreneur with employees is permissible by no more than 50%. For individual entrepreneurs without employees, there are no restrictions, it is possible to reset the payment.

Commercial organizations and individual entrepreneurs registered in the territory of Moscow have the right to reduce the tax on the amount of the sales tax. The payment is reduced in addition to the insurance premiums previously taken into account. Firms registered outside the capital are not eligible to use the exemption.

Important! The rate of the USN "Income" 2017 in Moscow has been lowered for the areas of activity: sports, social services, manufacturing, raising animals and plants.

The disadvantage of the simplified tax system "Income" is the difficulty in forecasting the expenditure and revenue parts. If the company's costs in a particular quarter have increased several times, and the revenue has remained unchanged, the single tax will be a heavy burden, leading to losses.

STS rates in 2017 for the “Income minus expenses” regime

For this type of special regime, the rate in 2017 is set at 15%. The taxable base is calculated as the difference between the income of the organization or individual entrepreneur from all areas of activity and the expenses incurred.

Tax \u003d (Income - Expenses) * 0.15.

In order for the company's expenses to reduce the amount of the single tax, they must be:

• economically justified;
• named in Art. 346.16 of the Tax Code of the Russian Federation;
• fully paid (this is confirmed by checks or bank statements);
• actually incurred (this is evidenced by acts of work performed, waybills, invoices).

For an object by region in 2017, they can differ significantly. The authorities of the subject of the Russian Federation have the right to lower them to 5%. So, in the territory of the Republic of Crimea and Sevastopol, the rate has been reduced to 10%.

The simplified tax rate of 15% has an important advantage - the size of the single tax directly depends on the company's net profit, so the organization or individual entrepreneur does not have the risk of "going negative", as with the "Income" object.

The disadvantage of the special regime is the need to confirm the fact of payment of expenses and receipt of their subject. Two types of primary documents are required: checks (statements) and acts (invoices). If one of them is missing, the costs will not be deductible from the taxable base.

The minimum tax under the simplified tax system "Income" in 2017

Aspiring entrepreneurs often work "to zero" or at a loss. The USN formula for the object “Income minus expenses” allows for the possibility of a single tax of zero if expenses exceed income. In fact, there is no such possibility: Art. 346.18 of the Tax Code of the Russian Federation enshrines the concept of a minimum tax.

The amount of the budget payment is 1% of all income of a legal entity or individual entrepreneur: sales and non-sales. The period for which the tax is calculated is one year.

If at the end of the calendar year it turns out that the company's income is less than its expenses, it must transfer the minimum tax. If 1% of income is less than the amount of quarterly advance payments for the period, the difference must be paid to the budget.

Important! In 2017, the same BCC is set for the minimum and “main” tax - 182 1 05 01021 01 1000 110.

An important aspect of the activities of enterprises under a special tax regime is the simplified tax rate in 2017. What changes await it in the future - time will tell, while the federal highs and lows remained at the level of 2016.

Alexey Zhumataev

Good day! I continue to consider taxation in 2017 and today is in line USN tax for 2017 (Income 6% and Income minus expenses 15%), its changes.

When I went to the Yandex search engine, as I expected, I found in the TOP5 (there is no point in even looking further) articles that misinform beginners and, moreover, are obsolete, since they were written in March-July 2016.

Well, the webmasters of the sites don’t want to wait for 2017, which they write about, the bills are changing and they are constantly being amended, and that’s why the information simply becomes outdated within a year.

Let's try to sort out this cesspool of so-called knowledge based on official websites and documents.

Let's start from the very beginning and fully consider the taxation of the simplified tax system:

The essence of the USN tax 2017

Deadline for the taxation of the simplified tax system for LLCs and individual entrepreneurs in 2017

USN tax reporting is submitted once a year:

• LLC reporting on the simplified tax system for 2017 must be submitted before March 31, 2018;
• IP reporting on the simplified tax system for 2017 must be submitted before April 30, 2018.

As you can see, the reporting for 2017 is submitted only once a year, but despite this, it is necessary to pay tax on a quarterly basis - this is called advance payments.

Advance payments of USN tax in 2017

• First quarter - payment of the advance payment of the simplified tax system until April 25, 2017;
• Half a year - payment of an advance payment of the simplified tax system until July 25, 2017;
• Nine months – payment of the advance payment by October 25, 2017;
• Annual advance payment - payment for LLC until March 31, 2018, and for individual entrepreneurs until April 30, 2018.

USN tax return in 2017

Submission of reports on the USN tax and delivery. For individual entrepreneurs until April 30, 2018 and for LLC until March 31, 2018.

In addition to the tax return on the taxation of the simplified tax system, it is necessary to maintain (KUDiR).

The book is kept on a cash basis and do not forget that the simplified taxation system can be reduced by insurance premiums.

How to reduce USN tax

The state allows us (businessmen) to pay insurance premiums for individual entrepreneurs and employees.

Reduced STS Income 6%

Tax simplified tax system 6% can be reduced by insurance premiums for employees and entrepreneurs.

It is the amount of tax payable that is reduced:

• Reduction if the entrepreneur himself is engaged in the activity. In this case, there are no restrictions for reduction and an individual entrepreneur can reduce the amount of tax by 100%;
• Reducing the STS tax of 6% on insurance premiums for employees when an individual entrepreneur is engaged in other activities. It can be reduced by employee insurance premiums, but not more than 50% of the amount of the tax itself (in our case, when calculating the simplified tax system of 6%, it turned out to be 6,000 rubles, you can reduce it by no more than 50%, that is, by 3,000 rubles);
• Tax reduction of the simplified tax system 6% when individual entrepreneurs and employees are engaged in the same activity, in this case, individual entrepreneur insurance premiums + employee insurance premiums (assume 17200). In our case, nothing changes and the amount of tax is also reduced by 50%, that is, by 3,000 rubles.

Reducing the simplified tax system Income minus expenses 15%

In this case, the tax itself cannot be reduced, but the tax base itself is reduced.

But you can reduce the tax base for all 100% of the cost of insurance premiums.

If we take our example with expenses, we get (100,000 - 75,000 - insurance premiums) * 15%

Suppose that the amount of insurance premiums for employees and individual entrepreneurs is the same as in the case of the simplified tax system. Income is 17,200 rubles.

In this case, the USN tax = (100,000 - 75,000 - 17,200) * 15% = 1,170 rubles.

As you can see, at high costs, it is more profitable just the simplified tax system Income minus expenses 15%.

It is worth noting that on the USN tax Income minus expenses 15% is the so-called from the total turnover of the organization, while it does not matter that nothing is earned or even a loss (1% must be paid in any case).

Reporting on the simplified tax system for an entrepreneur in 2017

IP reporting on the USN tax in 2017 is as follows:

• Submission of the completed USN declaration - until April 30, 2018;
• Maintaining a book of income and expenses - it is on the basis of it that you will fill out the USN 2017 declaration for individual entrepreneurs (KUDiR - the book of income and expenses is filled out on a cash basis, there is no need to submit it to the tax office, only in the case of a desk audit you may be asked to bring it ).

USN reporting for the organization in 2017

• Submission of the USN declaration - until March 31, 2018;
• Maintaining the KUDiR book - on a cash basis;

Changes in the USN tax in 2017

And so, what changes in the taxation of the simplified tax system await us in 2017:

1. The maximum value of the USN tax for 9 months has been increased from 45,000,000 to 90,000,000 rubles;
2. The maximum value of the STS tax revenue for the tax period (1 year) was 120,000,000 rubles;
3. From 2017 to 2020, the deflator coefficient was removed (more precisely, it became equal to 1 for this time);
4. The cost of fixed assets (fixed assets) should not exceed 150,000,000 rubles.

These are the changes that await us in 2017. Well, for, even for myself, these are just cosmetic corrections, since not a single beginner will have such speed and this is an indisputable fact.

On this, perhaps, everything! As you can see, changes in the USN tax will not affect small businesses in 99% of cases.

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

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

If you have any more questions, you can ask them in my social network group in contact "

Each business representative, choosing a tax regime at the beginning of his entrepreneurial journey, or changing it in the course of work, focuses primarily on the estimated amount of tax payments. The main interest is to save as much as possible on taxes, but not least the simplicity and clarity of the tax system is important. That is why the simplified taxation system is in great demand among Russian businessmen - it is quite understandable even for a non-specialist. Despite the fact that it has some subtleties and nuances, most businessmen choose it as the main mode. In this article, we will talk about how to calculate income tax minus expenses on a simplified taxation system.

What is the simplified tax system income minus expenses 15%

To begin with, we recall that the "simplification" allows you to choose: 6% of income or income minus expenses of 15%. Depending on the amount of profit and development prospects, each entrepreneur individually chooses the most suitable scheme of tax charges and payments.

With the simplified tax system, income minus expenses, tax is calculated and paid on the amount that is the difference between income and expenses. Moreover, far from all expenses are taken into account, but only those that are noted in the Tax Code of the Russian Federation, so it is imperative to keep a strict record of these expenses, documenting and economically substantiating them.

The example of many Russian entrepreneurs shows that a simplified taxation system with an object of income minus expenses of 15% is beneficial if the costs of revenue are more than 60%. Therefore, it is often chosen by novice entrepreneurs or those who are seriously planning to start developing their business.

STS tax rate: object income minus expenses

The tax code of the Russian Federation considers the main rate of 15%. However, depending on the region of Russia, this rate may change downwards up to 5%. Moreover, it is assumed that already from 2017, local authorities will be able to reduce it even to 3%, which is good news. Regions have the right to lower the rate not only on the basis of some of their characteristics, but also to attract interesting profitable investments. Individual regional tax rates may be reviewed once a year.

Attention! By law, start-up entrepreneurs working in industrial, scientific or social fields are entitled to a zero tax rate for a two-year period, but only on the condition that this is the will of the regional authorities. In this case, there is no need to pay even the minimum tax level.

Important! In order to find out the most effective and favorable tax rate on the territory of a particular region of the Russian Federation, you need to contact the nearest tax office.

Financial indicators for calculating tax income minus expenses

In order to correctly and reliably calculate the USN tax with the object of taxation "income minus expenses", the following data must be borne in mind:

• for the billing period;
• advance payment attributable to the tax base;
• advance payable at the end of the reporting period.

It should be remembered that the tax base must be calculated based on the results of the following reporting periods: one quarter, 6 months and 9 months.

Let's give an example

As a subject of taxation in this example, we take the company "Three Doors". For the calculated period, we take 2015. Below are the company's monthly earnings. We need to calculate the amount of advance payments and the amount of tax payable for each reporting period: the first quarter, six months and nine months. At the same time, we mean that the Three Doors company has no untransferred losses.

So, suppose that in 2015 the organization received the following income minus expenses:

January - 20 thousand rubles.
February - 30 thousand rubles.
March - 40 thousand rubles.
April - 60 thousand rubles.
May - 70 thousand rubles.
June - 80 thousand rubles.
July - 90 thousand rubles.
August - 100 thousand rubles.
September - 110 thousand rubles.
October - 120 thousand rubles.
November - 130 thousand rubles.
December - 140 thousand rubles.

Based on these data, we consider the tax base, as expected, to be a cumulative total. Simple calculations give the following result:

First quarter- 90 thousand rubles;
Six months- 300 thousand rubles;
Nine month- 600 thousand rubles;
Year- 990 thousand rubles.

The next stage: we calculate the amount of the advance payment for six months. To do this, we calculate the tax base from the beginning of the year to half of it on an accrual basis and again multiply by the tax rate:

300 thousand rubles * 15% = 45 thousand rubles

It should be remembered that Three Doors can reduce this amount by the advance payment paid to the budget for the first quarter. That is:

45 thousand rubles - 13,500 rubles. = 31,500 rubles - this is how much the company must transfer as an advance payment for six months.

Let's move on to calculating the advance payment for three quarters. Again, add up the income for nine months and multiply by the tax rate. We get:

600 thousand rubles * 15% = 90 thousand rubles.

Do not forget that this result must be reduced by advance payments already paid for the first quarter and six months. As a result, payable for nine months, the advance payment will be:

90 thousand rubles - 13,500 rubles. - 31,500 rubles. = 45 thousand rubles.

Well, the final calculation is the amount payable according to annual results. We consider it all according to the same scheme:

990 thousand rubles * 15% = 148,500 rubles. - the amount of tax based on the results of the tax base for all twelve months. Further:

RUB 148,500 - 13,500 rubles. - 31,500 rubles. - 45 thousand rubles. = 58,500 thousand rubles.

Thus, exactly 58,500 thousand rubles will have to be paid in taxes for the entire year.

Attention! In some cases, the amount of tax at the end of the tax period, with the "simplification" of income minus expenses, may be less or more than the amount of accrued advance payments. It should be remembered that if it is more, then this tax to the treasury must be paid extra. It also happens that at the end of the year a tax overpayment is discovered. There are two ways to solve this problem: the tax is either credited against future payments or returned to the taxpayer's accounts.

The minimum amount of tax with "simplification" income minus expenses

When calculating the amount of tax payable, it should be remembered that if it is below 1% of the amount of income, then in accordance with the Tax Code of the Russian Federation, the subject of taxation must pay the minimum tax without fail.

To do this, there is a special formula, which you need to use based on the results of the year:

Tax = revenue * 1%

Let's give an example

The figure of speech company for the whole of 2015 has a total income of 2,250,355 rubles, while its costs amounted to 2,230,310 rubles.

We calculate the amount of tax (2,250,355 rubles - 2,230,310 rubles) * 15% = 3,006.75 rubles

Thus, the minimum amount of tax will be equal to: 2,250,355 * 1% = 22,503.55 rubles - this is the amount that Figure of Speech is obliged to transfer to the state treasury.

As the practice that has developed in Russia shows, the simplified system of taxation of income minus expenses has become one of the most preferred regimes for businessmen, both for individual entrepreneurs and for heads of enterprises and organizations. Nevertheless, from time to time there are some disagreements and disputes between businessmen and representatives of tax services.

Therefore, when an accountant calculates the amount of this tax, it should include only those expenses that have a clear, most complete economic and documentary justification provided for by the Tax Code of the Russian Federation.

If you strictly follow this rule, then there will most likely be no problems with taxation of income minus expenses of 15%.

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

Benefits of using the USN 2019

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

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

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

• USN Income,

Is it always possible to say that the simplified tax system is the most profitable and easiest taxation system to account for? It is impossible to answer this question unambiguously, since it is possible that in your particular case the simplification will be neither very profitable nor very simple. But we must admit that the simplified tax system is a flexible and convenient tool that allows you to regulate the tax burden of a business.

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

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

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

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

In addition to the reduced tax rate, the STS Income has another advantage - the possibility of a single tax due to insurance premiums listed in the same quarter. Legal entities and individual entrepreneurs-employers operating in this mode can reduce the single tax by up to 50%. Individual entrepreneurs without employees on the simplified tax system can take into account the entire amount of contributions, as a result of which, with small incomes, there may not be a single tax payable at all.

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

Thus, the simplified tax system is, of course, the most beneficial tax system for a businessman, if taxes are calculated based on income received. Less profitable, but only in some cases, the simplified system can be compared with the UTII system for legal entities and individual entrepreneurs and regarding the cost of a patent for individual entrepreneurs.

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

2. The complexity of accounting and reporting on the simplified tax system

According to this criterion, the USN also looks attractive. Tax accounting on a simplified system is maintained in a special Book of Income and Expenses (KUDiR) for the USN (form,). Since 2013, legal entities have also been keeping accounting on a simplified basis; individual entrepreneurs do not have such an obligation.

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

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

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

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

More:

3. Disputes between USN payers and tax and judicial authorities

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

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

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

USN is much less likely to lead to. On this system, there are no such audit risk criteria as reporting losses when calculating income tax, a high percentage of expenses in the income of an entrepreneur when calculating personal income tax, and a significant share of VAT recoverable from the budget. The consequences of an on-site tax audit for business are not related to the topic of this article, we only note that for enterprises the average amount of additional charges based on its results is more than one million rubles.

It turns out that a simplified system, especially the version of the simplified tax system Income, reduces the risks of tax disputes and field audits, and this must be recognized as an additional advantage.

4. The possibility of work of taxpayers of the simplified tax system with taxpayers in other modes

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

General information about the USN 2019

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

Can apply simplified tax system in 2019

Taxpayers on the simplified tax system can be organizations (legal entities) and individual entrepreneurs (individuals), if they are not subject to a number of restrictions listed below.

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

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

Cannot apply simplified tax system in 2019

Organizations and individual entrepreneurs cannot apply the simplified tax system:

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

The USN also does not apply to the activities of private notaries, lawyers who have established law offices, and other forms of lawyer formations.

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

Object of taxation on the simplified tax system

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

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

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

Tax base on the simplified tax system

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

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

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

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

Tax rates for the simplified tax system

The tax rate for the STS Income variant is generally 6%. For example, if you received income in the amount of 100 thousand rubles, then the amount of tax will be only 6 thousand rubles. In 2016, the regions received the right to reduce the tax rate on the STS Income to 1%, but not all of them use this right.

The usual rate for the STS option "Income minus expenses" is 15%, but the regional laws of the subjects of the Russian Federation may reduce the tax rate to 5% to attract investment or develop certain types of activities. You can find out what rate is valid in your region at the tax office at the place of registration.

For the first time registered IP on the simplified tax system can receive, i.e. the right to work at a zero tax rate if a corresponding law is passed in their region.

Which object to choose: STS Income or STS Income minus expenses?

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

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

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

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

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

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

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

Important point- under the implementation is understood not the actual payment for the goods by your buyer, but only the transfer of the goods to his property. This issue was considered in the Resolution of the Supreme Arbitration Court of the Russian Federation No. 808/10 dated 29.06. 2010, according to which "... it does not follow from the tax legislation that the condition for including the cost of purchased and sold goods in expenses is their payment by the buyer." Thus, in order to offset the expenses for the acquisition of goods intended for further sale, the simplifier must pay for these goods, credit them and sell them, i.e. hand over to the buyer. The fact that the buyer paid for this product when calculating the tax base for the simplified tax system Income minus expenses will not matter.

Another difficult situation is possible if you received an advance payment from your buyer at the end of the quarter, but did not have time to transfer the money to the supplier. Suppose a trading and intermediary firm on the simplified tax system received an advance payment in the amount of 10 million rubles, of which 9 million rubles. must be paid to the supplier. If for some reason they did not manage to pay the supplier in the reporting quarter, then according to its results, an advance payment must be made based on the income received in 10 million rubles, i.e. 1.5 million rubles (at the usual rate of 15%). Such an amount can be significant for the STS payer, who works with the buyer's money. In the future, after proper registration, these costs will be taken into account when calculating the single tax for the year, but the need to pay such amounts immediately can be an unpleasant surprise.

2. Opportunity to reduce the single tax on the simplified tax system Income from paid insurance premiums. It has already been said above that in this regime it is possible to reduce the single tax itself, and in the simplified tax regime, income minus expenses, insurance premiums can be taken into account when calculating the tax base.

✐Example ▼

3. Reduction of the regional tax rate for the STS Income minus expenses from 15% to 5%.

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

✐Example ▼

The procedure for the transition to the simplified tax system

Newly registered business entities (IP, LLC) can switch to the simplified tax system by submitting no later than 30 days from the date of state registration. Such a notification can also be submitted to the tax office immediately along with documents for registering an LLC or registering an individual entrepreneur. Most inspections request two copies of the notice, but some IFTS require three. One copy will be returned to you with a stamp from the tax office.

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

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

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

Single tax for the simplified tax system 2019

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

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

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

Tax and reporting periods on the simplified tax system

As we have already figured out above, the calculation of the single tax differs for the STS Income and STS Income minus expenses with its rate and tax base, but they are the same for them.

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

The deadlines for the payment of advance payments for a single tax are as follows:

• according to the results of the first quarter - April 25;
• at the end of the half year - July 25;
• following the results of nine months - October 25.

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

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

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

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

The single tax is calculated on an accrual basis, i.e. cumulative total since the beginning of the year. When calculating the advance payment based on the results of the first quarter, it is necessary to multiply the calculated tax base by the tax rate, and pay this amount before April 25.

Considering the advance payment based on the results of the half year, it is necessary to multiply the tax base received based on the results of 6 months (January-June) by the tax rate, and subtract the already paid advance payment for the first quarter from this amount. The rest must be transferred to the budget by July 25.

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

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

Calculation of tax for the simplified tax system Income 6%

The peculiarity of the calculation of advance payments and the single tax on the simplified taxation system Income is the ability to reduce the calculated payments by the amount of insurance premiums transferred in the reporting quarter. Enterprises and individual entrepreneurs with employees can reduce tax payments up to 50%, but only within the limits of contributions. Individual entrepreneurs without employees can reduce the tax on the entire amount of contributions, without a limit of 50%.

✐Example ▼

IP Alexandrov on the simplified tax system Income, having no employees, received income in the 1st quarter of 150,000 rubles. and paid insurance premiums for himself in the amount of 9,000 rubles in March. Advance payment in 1 sq. will be equal to: (150,000 * 6%) = 9,000 rubles, but it can be reduced by the amount of contributions paid. That is, in this case, the advance payment is reduced to zero, so it is not necessary to pay it.

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

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

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

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

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

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

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

Calculation of tax for the simplified tax system Income minus expenses 15%

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

✐Example  ▼

We will quarterly enter the income and expenses of the company Vesna LLC, operating on the simplified tax system Income minus expenses, into the table:

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

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

The advance payment for 9 months will be: cumulative income (1,000,000 + 1,200,000 + 1,100,000) minus cumulative expenses (800,000 +900,000 + 840,000) = 760,000 * 15% = 114,000 rubles. Subtract from this amount the paid advance payments for the first and second quarter (30,000 + 45,000) and get an advance payment for the results of 9 months equal to 39,000 rubles.

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

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

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

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

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

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

This type of taxation, like the simplified tax system or "simplified", is considered the most desirable for businessmen. This is due to the fact that firms operating under the simplified tax system pay only one tax fee to the state treasury. The entrepreneur chooses the financial base for this tax on his own. "Simplified" allows you to conduct business more efficiently and save on payments to the tax. STS is taxed only on income or income minus expenses of the enterprise. Today we will analyze how the tax collection on the simplified tax system is calculated for the second type of object of taxation. This is not difficult: it is enough to be able to accurately calculate the amount of income and expense, accurately pay advance payments and calculate the minimum tax figure at the end of the year. The following text provides an example of how this tax is calculated.

Often, firms and individual entrepreneurs tend to work on a "simplistic" basis, especially at the dawn of a business. This is due to the fact that the simplified tax system does not need to pay:

• private entrepreneurs - personal income tax;
• firms, offices and other enterprises - a profitable fee;
• companies not working for export - VAT;
• property fee (excluding objects, the financial base for which is determined by the cadastral value).

The payer himself can decide to work under the simplified tax system, that is, this system is considered voluntary. When registering an individual entrepreneur or LLC, an application must be attached to the package of documents for the tax service, which expresses a desire to work on a “simplified” system. Operating firms can also change the regime to the simplified tax system, but there are restrictions. Companies cannot do this.

• with an income of more than 58 million 805 thousand rubles;
• having more than 150 million rubles of fixed assets;
• in which more than a hundred employees are employed;
• having more than 25% of the participation of third-party companies.

According to the law, it is permissible to switch from regime to regime once a year - from January 1. The transfer application must be prepared no earlier than October 1, since the earned funds are fixed for the past nine months.

In addition to the single tax, firms on the “simplified” system also pay other tax fees: contributions to the Pension Fund of the Russian Federation and the FF OMS, social insurance, property, water and land fees, excises, state duties and VAT for exporting firms.

USN rate is the main plus

Differential rate is considered to be a big advantage of the “simplification”. This is a kind of additional bonus provided in a preferential taxation regime. The base rate is fifteen percent. But local authorities have the authority to reduce it to five percent. So, for 2016, representatives of the regional government reduced rates in 71 settlements.

At the local level, the decision on the rate for the simplified tax system is made every year, until the moment when it comes into force. You can find out what rate is valid in a particular region of Russia at the local administration or tax service. We emphasize that the reduced rate is not a special benefit that requires confirmation - its application is the same for all entrepreneurs working under the simplified tax system in the region.

Important point! For 2017-2021, for the subjects of Crimea, the rate can be reduced to three percent. The laws of the constituent entities of Russia also report that individual entrepreneurs engaged in scientific or socially significant work, providing services in everyday life for the population, can even count on a zero rate. At the same time, there are a number of obligations: the share of profitability from activities for which the 0% rate is applied must be at least seventy percent. An individual entrepreneur can apply a zero rate from the moment of registration until December 31 of the same year.

Financial base for the simplified tax system

From the previous paragraph, there is an erroneous opinion that it is more convenient and more profitable to find a system than a “simplified” one. In connection with the financial base, which may raise a number of questions, this is not the case. Calculating the base for the mode with the "income minus expenses" object is more like calculating the profit collection. That is, in this case, the base is the difference between income and expenses, consider profit.

The payer on the “simplified” system risks that he will not be able to prove the expediency of the expenses incurred, and the tax service will be dissatisfied. If the inspection staff dispute the compilation of the financial base, the businessman will not only be forced to pay the arrears, but also a penalty and even a fine of up to 20% of the total amount of the single fee.

USN: income

The procedure for establishing income on the "simplified" is regulated by Chapter No. 346 of the Tax Code of the Russian Federation. Realization and non-sales funds received are considered acceptable for the formation of the financial base. Sales revenue includes money earned from the sale of:

• rights to real estate, transport, other property;
• work performed and services rendered;
• previously purchased goods;
• goods of own production / production.

Non-sales income includes:

• goods, rights, works or services received free of charge;
• written-off debts on credits and loans;
• rental or sublease money;
• interest on loans granted to third parties;
• benefit from participation in partnerships;
• money from shares in other companies;
• monetary sanctions from partners who violated contracts.

Simplified income is recognized on a cash basis. This means that the date of fixation of the funds received is the date of their receipt in fact - on hand, current account and the like.

USN: expense

With the taxation of "income minus expenses" the payer must fulfill a number of conditions in order to "write off" expenses. Chapter No. 346 of the Tax Code of the Russian Federation provides a list of costs recognized as expenses:

• logistics, transport;
• for purchase for subsequent sale;
• tax fees, except for a single one;
• for the services of auditors, lawyers, accountants;
• customs, rent, leasing;
• salaries, business trips and insurance of employees;
• for reconstruction and repair;
• for the purchase of intangible assets and fixed assets.

This list is closed, that is, it does not imply a different interpretation or the addition of additional items. Documents confirming expenses must be kept for at least four years after they were made.

Spending must not only comply with the code of laws, but also have a clear justification and business purpose. The tax office may have questions about a luxury car instead of an ordinary sedan or a computer of the latest model. Of course, a businessman can spend his money without regard to the tax, but only if he does not intend to include them in the list of expenses. Or you will have to come to terms with the factor of suspicion from the supervisory authorities.

Prepayment of taxes

Quarterly, within 25 days after the end of the next three months, the "simplified" are required to make advance payments, calculating them on an accrual basis. For the first quarter - until April 25, for half a year - until July 25 and for nine months - until October 25. The rest of the tax must be paid at the end of the year. At the same time, a declaration is submitted - individual entrepreneurs provide a tax document until April 30, LLC - until March 31.

Minimum tax

Efficiency from labor activity can be unsatisfactory, that is, at any moment the company can work to zero or to a minus. This does not mean that the amount of the single tax can also be zero. Article No. 346 of the code of tax laws states that "simplifiers" using the object "income minus" expenses are required to pay the minimum tax - income multiplied by one percent. If the amount of duty payable is less than the minimum tax, it is he who is paid. This difference can later be included in the list of expenses or loss, if any. Paying the minimum tax, the payer has the right to reduce its amount by "prepayment" - advance payments already paid in the current period.

Video - Minimum tax calculation

USN: we calculate the tax

You need to calculate the tax amount based on the results of quarters and a year. Income is added from the beginning to the end of the period, expenses from the beginning to the end of the period are deducted from the figure received, the resulting figure is multiplied by the rate. If the calculation is not for the first quarter, then already paid advances to the state treasury are deducted from the tax amount. Let's look at the example of LLC "Original".

Table 1. Calculations on the "simplified"

We calculate according to the object of taxation: Income (1.2 million) minus Expense (million) x 15% = 30 thousand rubles. The amount of the minimum tax: 1.2 million x 1% = 12 thousand rubles. Since the first amount exceeds the second, it will be obligatory for payment. We deduct preliminary payments from it: 30,000 rubles - 24,000 rubles \u003d 6 thousand rubles of a single tax for "simplified".

Summarize

The main difficulty for the payer of the “simplified” income minus expenses is the competent calculation of the financial base. Since it is directly dependent on expenses, it is important to consider only the money spent on the cause. So the entrepreneur will protect himself from excessive attention from the tax service and provide himself with peace of mind and confidence in the work and fulfillment of tax obligations.