The simplified taxation system for individual entrepreneurs is recognized as the most profitable. According to statistics from the Federal tax service RF more than 3 million individual entrepreneurs in 2019 chose a simplified taxation system. The remaining 4 taxation systems (OSNO, UTII, UAT and patent) account for 1.6 million. Almost half of entrepreneurs believe that the simplified tax system for individual entrepreneurs in 2019 is the most optimal and profitable option.
Why is simplification so attractive? Why not only individual entrepreneurs, but also OOO? And, logically, why doesn't someone switch to such profitable terms? About everything in order ...
Why is the simplified tax system attractive for individual entrepreneurs in 2019?
What is USN and who is it intended for?
In the late 1990s, the question of the development of small and medium-sized businesses became acute. Representatives business world persistently demanded that the Government give small businesses more tax freedom, set lower rates and rid private entrepreneurs of the paperwork as much as possible. When is a businessman to work if he is overlaid with the requirements of reports, notifications, tax returns, bookkeeping and other formalities?
In 1995, a law was enacted allowing the use of a simplified taxation system for certain categories of citizens and organizations. Then, with the adoption of the second part tax code RF, numerous changes and additions came into force, which we operate to this day. Thus, the fundamental document for IP on the simplified tax system is the Tax Code of the Russian Federation (chapter 26.2). In addition, the Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in Russian Federation”, which lays down the principle of simplified reporting for small businesses.
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The simplified tax system replaces three taxes at once: income tax individual from entrepreneurial activity, property tax (with exceptions) and value added tax (also with exceptions). At the same time, the tax rate on the simplified tax system is fixed and is either 6% or 15%, depending on the choice of base for taxation. Yes, and these - not the largest - taxes on the simplified tax system can be reduced by paid insurance premiums. Individual entrepreneurs do not need to keep financial statements, it is enough to keep a book of income and expenses (KUDIR).
These main advantages predetermine the increased interest of small businesses in a simplified taxation system. However, not everyone gets such a “tidbit”. The law defines a number of restrictions that do not allow everyone to apply the simplified tax system.
Restrictions on the use of the simplified tax system
- The number of employees (average number per year) should not exceed 100 people.
- You must not be a manufacturer of excisable goods (their list is presented in Article 181 of the Tax Code of the Russian Federation). You also cannot engage in mining, except for common ones. The list of commonly used materials is approved by the regions.
- You must notify of the transition to the simplified tax system on time, within the time limits established by clauses 1 and 2 of Article 346.13 of the Tax Code of the Russian Federation.
- Income for the year should not exceed 150 million rubles.
- Individual entrepreneurs who have switched to ESHN cannot combine this regime with a simplified one.
- Notaries, lawyers, owners of pawnshops and gambling establishments are not entitled to use the simplified tax system.
Advantages and disadvantages of the simplified tax system for an individual entrepreneur
The main positive aspects of simplification:
1. The simplified tax system replaces 3 taxes: personal income tax, VAT and property tax. As for personal income tax, there is a clear benefit for an individual who has become an entrepreneur: instead of 13% of all charges in his favor, he gives the state only 6% of income. But if the entrepreneur is also the founder (participant) of the LLC and receives dividends, then personal income tax will need to be paid from them.
With regard to property tax, there is a caveat: there is a list of real estate objects for which you still have to pay tax (the so-called objects at cadastral value). This list is determined by the authorized executive body no later than the 1st day of the next tax period and posted on their official website. Such objects include business centers, shopping malls, office rooms, objects of public catering and consumer services, trade objects.
As for VAT, here the restriction is connected only with the importation of goods from abroad (VAT is paid upon importation at customs), as well as when concluding simple partnership agreements or trust management property. All in all, replacing the three biggest and most nasty taxes with one is a boon for small businesses.
2. Accounting and reporting on a simplified system are really simplified. The entrepreneur will only need to keep a special book - KUDIR, where he will enter the completed business transactions in accordance with the standard. KUDIR does not surrender anywhere, but is only presented at the request of regulatory authorities.
An individual entrepreneur is not required to keep accounting records. As tax reporting applied tax return, which is rented once at the end of the year until April 30 of the next year. Generally speaking, when the tax period is a year, a lot of time and effort is saved on communication with various regulatory authorities.
3. An individual entrepreneur on the simplified tax system has the right to reduce tax by the amount of insurance premiums paid. If the entrepreneur does not have employees, then he has the right to reduce advance payment tax on the entire amount of insurance premiums paid for themselves in a given quarter. Individual entrepreneurs with employees at the expense of paid insurance premiums can reduce the tax by 50% or take contributions into account as expenses.
4. You can also reduce the tax by the amount of the paid sales tax, which is currently paid only in Moscow.
5. If an individual entrepreneur is registered for the first time and applies the simplified tax system, then he can qualify for, that is, work for 2 years at a zero tax rate. Unfortunately, the list of activities to receive tax holidays is very limited, and besides, it depends on the will of the regional authorities. However, entrepreneurs engaged in industrial, scientific or social activities, there is a chance to get such an advantage.
Disadvantages of the simplified tax system for individual entrepreneurs:
- The right to the simplified tax system can be lost, and quite unexpectedly. For example, they made a large deal and this exceeded the limit annual income 150 million rubles You will be automatically transferred to OSNO from his high stakes and cumbersome reporting. You will have to submit reports for the entire period according to other rules, as well as pay VAT, personal income tax and property tax.
- Your lack of VAT can hit your customers who will not be able to present their VAT for reimbursement from the budget. That is, there is a possibility of losing some of the potential customers who do not want to work with simplistic partners.
- When leaving the simplified tax system, the resulting losses are not counted in the new tax regime. The same is true when switching from another regime to the USN.
- There is a limit on the types of expenses that can be used to reduce the tax base.
- Property and social deductions, at the same time, an individual entrepreneur on a general taxation regime can do this.
The transition of IP to the simplified tax system
To transfer to the USN, you must meet several requirements:
- The staff should not have more than 100 employees.
- Your income for 9 months current year should not be more than 112.5 million rubles.
- Your type of activity must be allowed on a simplified license.
You can switch to a simplified system only from the beginning of the next year, therefore, existing individual entrepreneurs can apply for the transition only from October 1 to December 31 of the current year. However, if you are just opening, then , with . If you left the simplified tax system for another tax regime, then you can return to simplified taxation no earlier than 12 months after the loss of the right.
2 options for a simplified taxation system
The flexibility of simplification lies in the fact that it allows the entrepreneur to independently assess the amount of expenses in his business and decide what will be his tax base. Two options are offered (Article 346.14 of the Tax Code of the Russian Federation):
- USN "Income" (often synonymous with USN 6) assumes all the income of an entrepreneur as a tax base. The tax rate is 6%, but it can be reduced by the decision of the regional authorities to certain types activities up to 1%. For example, in the Voronezh region of activities in the field of health and social services, the tax rate is 4%.
- USN "Income minus expenses"(it is USN 15) takes income reduced by the amount of expenses as the tax base. The tax rate is 15%, and the regions can reduce it to 5%. In the Perm Territory, for example, for the activities of public catering enterprises, the tax rate is 10%.
If everything is very clear with the first option (we consider only income, remember the limit, apply the tax rate to the entire amount of income and pay), then, which we will dwell on in more detail.
Firstly, for “Income minus expenses”, not all the costs of an entrepreneur can be offset in “expenses”, but only those that are included in the list approved by law (Article 346.16 of the Tax Code of the Russian Federation). However, these costs must be related to entrepreneurial activity, and not the personal expenses of the entrepreneur. And secondly, if there is a loss for the year (that is, expenses exceeded income), it can be carried over to the next year in order to reduce the taxable base, but not more than 30%. And thirdly, the minimum tax rule applies: you cannot pay nothing, the minimum that you are required to pay is 1% of the amount of income.
There are cases when the minimum tax is higher than the tax calculated according to the standard formula (D-R) * 0.15. In this case, it is the minimum tax that must be paid, and the difference between it and the "standard" tax is allowed to be taken into account as expenses in the next tax period. Thus, even having worked out the tax period at a loss, 1% of the income received must be given to the state.
IP "Razgulyaev" works on the USN "Income minus expenses", doing interior decoration. In his region, the tax rate on this species activities is 15%. Razgulyaev received an income in the form of 500,000 rubles. At the same time, the amount of confirmed expenses amounted to 480,000 rubles. Minimum tax payable for Razgulyaev will be 1% of 500 thousand, then 5 thousand rubles. In this case, the "standard" tax, calculated taking into account the rate of 15%, will be (500,000 - 480,000) * 0.15 = 3,000 rubles. Razgulyaev in this tax period will be required to pay the minimum tax (5,000 rubles), and the difference of 2,000 rubles. can be carried over to next year's expenses.
Entrepreneurs often ask themselves the question: which option to choose? The “Income” option seems to be simpler in accounting, but with it you can’t “write off” the costs of rent, communications, fuel and lubricants, public utilities etc. And with the second option, the tax rate plus is higher, you need to constantly check with the list of expenses allowed for offsetting, and even keep all documentary evidence of the payments made.
It all depends on the amount of expenses.. It will not be possible to determine them exactly at the stage of establishing a business (be sure to multiply your forecast figure by at least a factor of 1.5), however, many experts agree on one thing: in order to successfully use the simplified taxation system 15 option, it is necessary that the costs amount to at least 2/3 of income. And finally general rule for both options: do not forget to reduce the tax due to the paid insurance premiums.
IP insurance premiums on the simplified tax system
The obligation to pay by an individual entrepreneur and for employees is established by the Tax Code of the Russian Federation.
Options for calculating insurance premiums for individual entrepreneurs on the simplified tax system:
- IP on the simplified tax system "Income" without employees;
- IP on the simplified tax system "Income minus expenses" without employees;
- IP on the simplified tax system "Income" with employees;
- IP on the simplified tax system "Income minus expenses" with employees.
IP without employees on the simplified tax system(in cases 1 and 2). We divide entrepreneurs into two types, with and without employees. Individual entrepreneurs' insurance premiums for themselves are divided into two parts:
- The fixed part is 36,238 rubles in 2019, where 29,354 rubles. accrued on pension insurance, and 6,884 rubles. - for medical. In the FSS, an individual entrepreneur is not required to pay, but can do it voluntarily.
- The differentiated part is 1% charged additionally on incomes exceeding 300 thousand rubles. In this case, 1% is charged on the difference between the income received and 300,000.
Thus, the total amount of insurance premiums payable is 36,238 rubles + 1% of income exceeding the limit. For example, with an income of 500,000 rubles, an individual entrepreneur will pay 36,238 + 0.01 * (500,000-300,000) \u003d 38,238. As mentioned above, an individual entrepreneur can reduce tax due to paid insurance premiums.
The individual entrepreneur reduces the tax payment by the entire amount of contributions paid. IP "Andreev" earned 800,000 rubles a year. He must pay to the treasury 6% of this amount, that is, 48,000 rubles. But since Andreev quarterly transferred contributions for himself for a total of 40,000 rubles, he has the right to pay to the budget in the form of tax only 48,000-40,000 = 8,000 rubles. Agree, the difference is very noticeable!
An individual entrepreneur cannot explicitly reduce the amount of tax, but can take into account the paid insurance premiums included in expenses(thereby reducing tax base). IP "Borisov", working on the "Income minus expenses" system, earned the same 800,000 rubles. At the same time, his expenses, together with contributions paid for himself, amounted to 500,000 rubles. He must pay the state (800,000-500,000) * 0.15 = 45,000 rubles.
IP with employees on the simplified tax system(in cases 3 and 4). Here there is a need to pay contributions not only for themselves (as in the above options), but also for employees.
The amount of payments for employees in case they are registered under an employment contract is 30% of all accruals in their favor (salary, bonuses, material incentives, etc.). If employees are registered under a civil law contract, then the amount will be slightly less due to the optional payments to the FSS (2.9%). Individual entrepreneurs with employees can reduce tax due to paid insurance premiums.
For an entrepreneur with employees on the simplified tax system "Income" (case 3), the accrued tax can be reduced by the amount of insurance premiums paid for himself and employees, but not more than 50% of the initial tax figure.
IP "Vladimirov" together with three employees earned 1 million rubles. At the same time, he paid contributions for himself and for them in the amount of 70,000 rubles. First, Vladimirov must calculate how much single tax excluding contributions: 1,000,000 * 0.6% = 60,000 rubles. He has the right to reduce this amount only by half, i.e. for 30,000 rubles. Enough contributions have been paid, so Vladimirov will transfer 30,000 rubles to the budget.
And, finally, the last case (very common) when an individual entrepreneur works with employees on USN system 15. In this case, all paid insurance premiums (both for themselves and for employees) are taken into account in expenses.
IP "Grigoriev" provides passenger transportation services. He has three hired drivers, and he works according to the simplified tax system "Income minus expenses." Grigoriev earned 1 million rubles, while paying insurance premiums for himself and employees in the amount of 80,000 rubles. Grigoriev's other expenses amounted to 600,000 rubles. Grigoriev knew that the paid insurance premiums can be taken into account as part of expenses without restrictions, so he correctly calculated the tax: (1,000,000-680,000) * 0.15 = 48,000 rubles.
We considered various possibilities for reducing the single tax of the simplified tax system at the expense of insurance premiums. It remains only to give an important rule for all the above options: pay insurance premiums quarterly in order to immediately reduce tax advance payments on them!
What else is important to know about the simplified tax system for individual entrepreneurs
Combination of the simplified tax system with other tax regimes
The simplified tax system can be combined with UTII and the patent system according to various types activities. In this case, it is necessary to keep separate records of income and expenses. If the expenses cannot be correctly divided (for example, the services of a hired accountant who deals with both reports), then the rule applies: expenses are divided in proportion to the income received. Insurance premiums when paid are divided according to the same principle. Combining modes is a rather complicated thing from an accounting point of view, so this option only makes sense for experienced entrepreneurs or if there is a specialist accountant.
USN and sales tax
On the territory of Moscow, a trading tax has been introduced and is in effect, according to which individual entrepreneurs on the simplified tax system, carrying out certain types of trade, are its payers. This applies to trade through stationary and non-stationary facilities and to the process of organizing trade. There are a number of exceptions: trade at fairs, markets, cultural and art institutions, etc. Entrepreneurs have the right to deduct the fee paid from the tax amount under the simplified tax system "Income" or take it into account in expenses when applying the simplified tax system "Income minus expenses".
IP reporting on the simplified tax system
Despite the obvious advantages in terms of accounting and reporting, the simplified taxation system does not relieve the entrepreneur from the obligation to submit the necessary reports and transfer advance payments on time and in full. In the table below, we have given the deadlines for reporting and paying taxes and contributions.
| Action | Term |
|---|---|
| Advance payments for single tax | no later than the 25th day of the month following the current quarter (April 25, July 25, October 25) |
| USN tax return | |
| Payment of the final tax USN | No later than April 30 of the following year |
| Payment of contributions for sole proprietors without employees | No later than December 31, 2019 for a fixed amount and no later than July 1, 2020 for 1% over 300,000 rubles |
| Payment of contributions for individual entrepreneurs with employees | Monthly, no later than the 15th of the following month |
| Delivery of 2-personal income tax for individual entrepreneurs with employees | Until April 1 next year |
| Delivery of 6-personal income tax for individual entrepreneurs with employees | Until the end of the month following the current quarter |
| Submission of information on the average number of employees | No later than January 20 of the following year |
| Reporting in the RSV-1 form for individual entrepreneurs with employees | No later than the 15th day of the second month following the current quarter |
| Reporting in the SZV-M form for individual entrepreneurs with employees | Monthly, no later than the 10th of the next month |
| Reporting in the form 4-FSS for individual entrepreneurs with employees | Quarterly, no later than the 20th day of the month following the current quarter |
As you can see simplification is not so simple if you are an employer. Penalties are provided for each piece of paper not submitted on time, and many of them depend on the amount of taxes, contributions, etc. So, without a proper attitude to formalities, you can significantly lighten your wallet. In addition to what is listed in the table, entrepreneurs on the simplified tax system (all without exception) must keep KUDIR and be ready to provide it at the end of the tax period at the request of the Federal Tax Service.
Upcoming changes for the USN
A number of changes are planned for 2019:
- From January 1, 2019, the list of activities for which simplified workers pay reduced rates of insurance premiums for employees has been significantly reduced (Article 427 of the Tax Code of the Russian Federation);
- It will be possible to switch to the simplified tax system with an income of 112.5 million rubles. for 9 months of the current year.
- The form of the book of accounting for income and expenses has been changed. A new section has appeared in it, reflecting trading fees, which reduce the amount of tax on the simplified tax system.
- For individual entrepreneurs providing services to the population, the period of work without cash registers (with the issuance of BSOs) has been extended until July 1, 2019.
So, simplified taxation system for individual entrepreneurs in 2019 profitable, but it is important to take into account the features of the regime in order to use all its advantages. If you still have questions on the topic, we recommend reading our articles about. Ask your questions in the comments: we do not hesitate to answer!
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IP on the simplified taxation system (STS) in 2019 updated: April 17, 2019 by: All for IP
One of the most important points, which sooner or later, one way or another, any novice entrepreneur will have to decide - according to which taxation system he needs to work. This is important, because not only how it will be necessary to keep accounts, submit declarations and reports, but also how much taxes and fees will be levied from the organization depends on the taxation system. It must be said that not only young businessmen can be puzzled by the problem of choosing a tax system. In the process of work, for some reason, a change in the tax regime may also be necessary for enterprises that have been on the market for a long time. In Russia, there are two most commonly used taxation regimes for enterprises and organizations - general and simplified. Now we will talk about simplified, or, as it is also called in accounting circles, “simplified”.
What is USN and who is it for?
The simplified taxation system or, more broadly, the simplified taxation system is a specially designed way of maintaining accounting, filing reports and paying taxes under a facilitated scheme. According to the law, any organizations and enterprises belonging to the sphere of small and medium-sized businesses can work under the simplified tax system. The simplified tax system is a favorite tax regime for individual entrepreneurs.
Why USN?
The simplified tax system is extremely convenient for small and medium enterprises. Since all accounting reports are carried out in a simplified version, they do not need to keep an accountant on staff and can outsource bookkeeping. "Simplified" allows you to replace as many as three taxes with one and at the same time also makes it possible to choose the so-called "".
Simply put, the management of the enterprise has the right to decide how it will pay taxes: 6% of income or 15% of income minus expenses. Moreover, once a year, on the eve of the new calendar year, the object of taxation can be changed.
Another indisputable plus of the simplified tax system is the ability to file a declaration only once a year. Unlike the General Taxation System, the simplified regime exempts enterprises from certain types of taxes. For example, if we talk about Limited Liability Companies, they may not pay tax on property on the balance sheet of the organization, value added tax, and corporate income tax. Individual entrepreneurs who have chosen the “simplified system”, being individuals, are not required to pay tax on income from entrepreneurial activities, they are exempt from tax on property used in work, as well as from VAT.
Important! Even with the Simplified taxation system, LLCs and individual entrepreneurs are legally required to pay personal income tax (PIT) from wages employees. Neglect or evasion of this duty inevitably entails punitive sanctions.
Who can and who cannot work under the simplified tax system
The simplified tax system in Russia is very common, perhaps because the law provides that any enterprise and organization that provides a certain list of works and services for the population can use it. Exceptions are:
- Investment funds, banks, pawnshops, microfinance organizations and other financial structures
- Non-state pension funds, insurance organizations
- Organizations with branches
- Budget organizations
- Those companies that organize and conduct gambling and similar events
- Companies that are parties to production sharing agreements
- Organizations engaged in the extraction and sale of minerals (except for common ones, such as clay, sand, crushed stone, peat and others)
- Enterprises registered in other states
- Companies in which the share of participation of other companies is more than 25% (except for non-profit organizations, budgetary educational institutions)
- Enterprises producing excisable goods (alcohol, alcohol, tobacco, cars and motorcycles, gasoline, diesel fuel, motor oils, see the full list in Article 181 of the Tax Code of the Russian Federation)
- Companies with more than 100 employees
- Organizations that switched to ESHN
- Those enterprises whose residual value of fixed assets is more than 100 million rubles
- Companies that did not report the transition to the simplified tax system within the time and in the manner prescribed by law
It should be noted that changes occur periodically in this part of the Law, so we recommend that you periodically monitor this list.
Conditions for the transition to USN
Even if the activity of the enterprise is on the list of those allowed to work under the simplified tax system, you need to know that in this case there are certain restrictions. That is, in order to tax authorities allowed the transition to "simplified" it is necessary that the internal component of the enterprise meet certain conditions. In particular:
- The net profit of the enterprise must be less than 60 million rubles per year
- The company should not employ more than 100 people
- The residual value should be no more than 100 million rubles
- If this is an organization, in particular a Limited Liability Company, then the share of participation in it of other organizations should not exceed 25%
ATTENTION! By law, those organizations and enterprises that have branches and representative offices, regardless of their location, will not be able to take advantage of the transition to a simplified taxation system.
How to switch to "simplistic"
Entrepreneurs, already during the procedure for registering an enterprise, are required to decide on the taxation regime under which they plan to work. You can submit a notification for the Simplified Taxation System together with the rest of the package on state registration, and report later - within 30 days after the submission of the main documents to tax office.
If this does not happen, then the enterprise is automatically included in common system taxation.
Sometimes it happens that in the process of work, businessmen understand that the simplified tax system is preferable to the fixed tax system and the question arises: is it possible to change the tax payment regime and how to do it? Yes, you can switch to “simplification” at any time during the operation of the enterprise. Due to its simplicity, this procedure should not cause any difficulties. To do this, the management of the enterprise must submit a notification to the tax authorities about the transition to the simplified tax system by the beginning of the next calendar year, but this must be done no later than December 31 of the current year. A standard notification template can be easily found on the website of the Federal Tax Service.
Cons of the USN
Before making decisions about whether to switch to a simplified tax regime, you should carefully weigh the pros and cons. The fact is that, despite the obvious advantages, work on the simplified tax system has a number of hidden pitfalls. In addition to the above restrictions on the number of employees in the enterprise and the amount of profit, the main disadvantage of working under the simplified tax system is the exemption of organizations from paying VAT.
The essence of the problem
Large enterprises, which, as a rule, operate under the General Taxation System, and therefore with VAT, require their counterparties to fill out invoices. Meanwhile, entrepreneurs working on the simplified tax system, according to the law, cannot issue these invoices. Another minus of the simplified tax system is that in case of loss of the right to work on it, for example, as a result of exceeding the limit on the number of permitted number of employees or exceeding profits, it will be possible to return to it only from next year. Moreover, the application for the transition will need to be submitted on the eve of January 1.
What is the result?
Friends, if you fall under the conditions application of the simplified tax system- Of course, you need to switch to it. Cons, as a rule, are smartly compensated by pluses. On this moment, STS is the most convenient tax regime offered by the state to private business.
And lastly: Individual entrepreneurs registered for the first time on the simplified tax system are entitled to, namely, not to pay taxes for a certain time.
USN, UTII, OSNO, ESHN, PSN - for some, these abbreviations mean nothing, but for entrepreneurs they indicate the tax burden. Work on general scheme all taxpayers can. But in Russia, OSNO is the most burdened - both financially and administratively. Small businesses are more likely to choose preferential tax regimes that allow start-up businesses to develop in benign conditions. This article will focus on the USN system (6%).
The essence of the scheme
Simplified tax system- the most popular among small businesses. Its attractiveness is due to the small load, the relative ease of accounting. Entrepreneurs who have chosen this regime are exempt from paying VAT, property tax and transfer only a single tax. The procedure for using the scheme is explained in Chap. 26 of the Tax Code of the Russian Federation.
Organizations without branches with an average annual headcount of up to 100 people and an income of less than 45 million rubles for 9 months have the right to use the simplified tax system (6 percent). The residual value of fixed assets cannot be more than 100 million rubles. Taxpayers can independently choose the base for calculations: STS 6%, tax reduction due to expenses.
"Simplified" can not be used by such organizations:
- banks, investment funds, insurers;
- budget institutions;
- foreign companies;
- providing legal and notarial services;
- engaged in gambling.
Also, they will not be able to switch to the “simplified” IP, which:
- produce excisable goods;
- engaged in the extraction and sale of minerals;
- are on the ESHN;
- did not announce their transfer in a timely manner.
The taxable base is determined on an accrual basis, that is, income and expenses are calculated from the beginning of the year. The declaration is submitted once a year, and the tax is paid quarterly: advances are paid for the reporting periods, and the balance of the amount is paid at the end of the year.
Advantages of the simplified tax system (6%)
There are not so few of them:
- reduction of tax payments;
- filing a declaration once a year;
- possibility to reduce the tax base;
- exemption from VAT, personal income tax;
- the ability to independently choose the tax base;
- availability of preferential rates;
- facilitated accounting.
Disadvantages of the simplified tax system
- Restrictions on types of activity. Financial institutions, notaries and lawyers, private pension funds and other organizations listed in Art. 346 of the Tax Code of the Russian Federation.
- There is no possibility to open representative offices. This factor can become an obstacle for companies that plan to expand their business.
- Limited list of expenses for the second scheme.
- No obligation to prepare invoices. On the one hand, it saves time on paperwork. On the other hand, it can become an obstacle for VAT payers. They won't be able to claim the tax back.
- Inability to reduce the base for losses incurred during the period use of the simplified tax system, when switching to other modes, and vice versa.
- According to the second scheme, the tax will have to be paid, even if the company has suffered losses during the reporting period.
- In case of violation of the standards, the right to use the simplified tax system is lost.
- Reducing the base due to advances, which in the future may turn out to be erroneously credited amounts.
- Preparation of financial statements in case of liquidation of the organization.
- In the event of the sale of fixed assets purchased during the period of using the simplified tax system, the tax base will have to be recalculated, additional fees and penalties must be paid.
How to go?
For newly created IPs, the procedure is as follows. Submit an application in form No. 26.2 simultaneously with a package of documents for state registration. Individual entrepreneurs transfer documents at the place of residence, LLC - at the location. If within 30 days after state registration an application for the use of the simplified tax system (6%) is not submitted, the taxpayer automatically switches to the general system. Operating enterprises must submit an application by December 31. If all the parameters (number of employees, income, cost of fixed assets) are met, there will be no problems with the transition to the "simplified" system.
The first scheme: STS (income 6%)
The taxable base (income) is multiplied by 6%. From the result obtained, advances already listed for the year are deducted. Due to insurance premiums, benefits paid to employees (the first three days of sick leave), individual entrepreneurs can reduce the amount of tax by a maximum of half. This scheme is more attractive for entrepreneurs who have hired employees.
An important nuance. The base can be reduced only by advances accrued and paid by the time of settlement. That is, if the contributions for December 2015 are transferred in January 2016, they will reduce the amount of the fee for past period. They will not affect the 2016 tax in any way.
Examples
The taxable base for 9 months of work amounted to 1.45 million rubles. For the first half of the year, insurance premiums were transferred in the amount of 35 thousand rubles, advances for individual entrepreneurs (USN 6%) - 40 thousand rubles.
Base: 1.45 x 0.06 = 0.87 million rubles.
Due to insurance premiums, the amount of tax can be reduced by: 87 x 0.5 = 43.5 thousand rubles.
This figure is less than the amount of contributions, so they are taken into account in full.
Tax payable: 87 - 35 - 40 \u003d 12 thousand rubles.
Let's change the conditions of the previous problem. Let the amount of insurance premiums transferred for employees be 55 thousand rubles, disability benefits - 4 thousand rubles, advances - 45 thousand rubles.
The amount of contributions and benefits is more than the limit, so only 43 thousand rubles will be taken into account.
Tax payable: 87 - 43.5 - 45 \u003d - 1.5 thousand rubles.
There is an overpayment. Accordingly, nothing needs to be transferred to the budget for the current period.
The second scheme: cost reduction
Expenses are deducted from income, then the amount is multiplied by 15%. Regional regulations the tax rate can be reduced to 5%. For example, in St. Petersburg, all individual entrepreneurs pay the simplified tax system at a rate of 10%, and in the Moscow region - only those employed in the field of crop production. If there is zero profit or a loss, then there is no need to pay advances for the quarter. If the fee for the year is less than 1% of income, then you need to pay a minimum tax of 1% of income.
The costs may include the costs of purchasing materials, fixed assets, creating intangible assets, wages, insurance premiums, etc. All of them must be economically justified, supported by documents. The entrepreneur must keep the "Book of Income and Expenses", reflect in it the fact of purchase or provision of services.
Examples
The company's income for the year is 4 million rubles, expenses - 3.5 million rubles, advance payments for 9 months - 45 thousand rubles.
1) 4 - 3.5 \u003d 0.5 x 0.15 \u003d 0.075 million rubles. - amount of tax;
The tax amount is more than the minimum payment. You should pay to the budget: 75 - 45 \u003d 30 thousand rubles.
The company's income for the year amounted to 4 million rubles, expenses - 3.8 million rubles, advance payments for 9 months - 45 thousand rubles. We believe:
1) 4 - 3.8 \u003d 0.2 x 0.15 \u003d 0.03 million rubles. - amount of tax;
2) 4 x 0.01 = 0.04 million rubles. – 1% of income.
The calculated tax amount is less than the minimum. 40 thousand rubles must be paid to the budget.
Here is how the simplified tax system is calculated (6%, 15%).
Calculus object
The entrepreneur must choose the taxation scheme himself. At the end of the year, individual entrepreneurs can write an application to change the type of simplified tax system. Entrepreneurs providing services who do not have large material costs are more profitable to use the simplified tax system (income 6%). Individual entrepreneurs engaged in trade or manufacturing should choose a scheme with reduced costs.
As for the interest rate, the key factor here is the profitability of the business. If the planned amount of expenses is 60% (or more) of income, it is more profitable to use the second scheme. At the same time, it is important to keep accurate records, to have source documents(with signatures and seals) confirming expenses. 
Reporting
Individual entrepreneurs applying the simplified tax system (6%) should know what data to submit to the tax office.
- Book of income and expenses (KUDiR).
- Declaration.
KUDiR is stored at the IP. It only shows income. At the end of the year, it is printed out, the pages are numbered and stitched. Until April 30, 2016, a declaration on the simplified tax system is submitted to the Federal Tax Service. Contributions to off-budget funds can be paid in two installments by December 31st.
Timing
Until the 25th day of the first month of the next quarter, the IP must pay taxes: 6% of the simplified tax system is repaid at the end of the year. Consider tax calendar in a year:
04/01/16 - pay contributions to the funds (for the 1st quarter of 2016 and the balance for 2015);
04/25/16 - pay an advance to the Federal Tax Service (for the 1st quarter of 2016);
04/30/16 - transfer USN taxes to funds (for 2015);
04/30/16 - submit a declaration for 2015 to the Federal Tax Service;
07/01/16 - transfer contributions (for the II quarter);
07/25/16 - pay an advance to the Federal Tax Service (for half a year);
10/01/16 - transfer contributions to the funds (for Q3);
10/25/16 - pay an advance to the Federal Tax Service (for Q3);
12/31/16 - transfer contributions (for IV quarter).
You need to come to the inspection only once in order to submit a declaration on the simplified tax system.
Changes in 2016
In the new year, income limits increased by 32.9%:
- RUB 79.74 million - the maximum amount of income at which you can stay on the simplified tax system in 2016;
- RUB 59,805 thousand the income limit that will be in effect in 2017;
- no more than 51,615 thousand rubles. Entrepreneurs must earn in 9 months of 2015 in order to switch to the simplified tax system in 2016.
The amendments introduced by Federal Law No. 232 allow regions to reduce rates: from 6% to 1% for the first scheme and from 15 to 7.5% for the second.
From 01/01/16, small companies are exempt from non-tax audits. If an organization is mistakenly included in the audit plan, it can exclude itself from the list. To do this, you need to write an application, attach certified copies of the financial results report, information on the average headcount and transfer a package of documents to the Rospotrebnadzor department.
Along with the general tax regime, the legislation provides for special tax regimes. These special regimes provide taxpayers with easier ways to calculate and pay taxes, and submit tax reports. One of the most popular special regimes is the simplified taxation system (STS, USNO or USO). Simplification in the Tax Code is devoted to Ch. 26.2. USN. What it is in simple words, and what are the features of this tax regime, we will tell you in our consultation.
Who can apply USN
Not all organizations and individual entrepreneurs can apply the simplified tax system. They do not have the right to apply simplified taxation in 2019, in particular:
- organizations with branches;
- pawnshops;
- organizations and individual entrepreneurs engaged in the production of excisable goods;
- organizers of gambling;
- organizations in which the share of participation of other organizations is more than 25% (except for deposits public organizations disabled under certain conditions);
- organizations and individual entrepreneurs with an average number of employees exceeding 100 people;
- organizations whose residual value of depreciable fixed assets exceeds 150 million rubles.
A complete list of persons who cannot apply the simplified tax system in 2019 is given in paragraph 3 of Art. 346.12 of the Tax Code of the Russian Federation.
What taxes does the simplified tax system replace?
The use of a simplified form of taxation for an LLC exempts it in the general case from paying income tax, property tax and VAT. Individual entrepreneurs do not pay personal income tax on their business income, as well as property tax on business real estate and VAT. At the same time, simplistic people pay contributions to off-budget funds. Organizations on the simplified tax system can be recognized or income tax, pay land and transport tax, and in some cases also . An individual entrepreneur on a simplified system must also act as a tax agent (clause 5, article 346.11 of the Tax Code of the Russian Federation). For example, if he hires employees, he withholds and transfers personal income tax from their remuneration in the manner prescribed by Ch. 23 of the Tax Code of the Russian Federation. It is also important to separate the entrepreneurial activities of an individual entrepreneur and his activities as an ordinary citizen. For example, entrepreneurial income Individual entrepreneurs on the simplified tax system are not subject to personal income tax, but the income of an individual not related to entrepreneurial activity is subject to personal income tax in in the usual way. Property tax, transport and land taxes the entrepreneur pays as an ordinary individual according to notifications from the IFTS. In addition, entrepreneurs and organizations pay on a simplified system (clause 3 of article 346.11 of the Tax Code of the Russian Federation). This is the simplified taxation on the USN.
The main tax for organizations and individual entrepreneurs on the simplified tax system is actually a “simplified” tax.
USN in 2019
Maximum income according to the simplified tax system for organizations and individual entrepreneurs in 2019 should not exceed 150 million rubles. (Clause 4, Article 346.13 of the Tax Code of the Russian Federation). Otherwise, the right to use the system taxation of the simplified tax system is lost.
At the end of each reporting (quarter) and tax (year) period in 2019, the payer on the simplified tax system must compare his income with marginal income.
The taxpayer of the simplified tax system, whose income limit was exceeded in 2019, ceases to be a simplified taxpayer from the 1st day of the quarter in which this excess was allowed. He proceeds to pay taxes on DOS or UTII, if the conditions of activity allow the application of this special regime. At the same time, in order to switch to UTII, it is necessary to submit an Application to the tax office (approved by Order of the Federal Tax Service of Russia dated December 11, 2012 No. ММВ-7-6 / 941@) within five working days from the start of the imputed activity. If the excess became known later than five days after the end of the quarter, then before submitting the Application, the organization or individual entrepreneur becomes taxpayer on the OSN.
How to calculate tax
Simplified tax is defined as the product of the tax base and tax rate.
Under the simplified tax system, the tax base is the monetary value of the object of taxation under simplified taxation.
With the object “income”, the tax base is the monetary value of the income of an organization or individual entrepreneur (clause 1, article 346.18 of the Tax Code of the Russian Federation)
If the object of taxation is “income minus expenses”, then the tax base for the simplified tax system in this case will be the monetary value of income reduced by the amount of expenses (clause 2 of article 346.18 of the Tax Code of the Russian Federation).
The composition of the expenses that the simplified person has the right to take into account in this special regime is given in Art. 346.16 of the Tax Code of the Russian Federation. This list is closed.
An important feature recognition of income and expenses on the simplified tax system is the fact that the "cash" method is used. The "cash" method of accounting for the income of a simplified means that his income is recognized on the date of receipt Money and other property or debt repayment in another way (clause 1 of article 346.17 of the Tax Code of the Russian Federation). Accordingly, expenses are recognized after their actual payment (clause 2 of article 346.17 of the Tax Code of the Russian Federation).
Simplified bets
With USN interest rates taxes also depend on the object of taxation (Article 346.20 of the Tax Code of the Russian Federation) and are different for the simplified tax system "income" and the simplified tax system "income minus expenses":
The above rates are maximum. Laws of subjects of the Russian Federation USN rates"income" and "income minus expenses":
When paying the minimum tax, the simplified tax can reduce this amount by advance payments under the simplified tax system already transferred in the current year based on the results of reporting periods.
BCC with USN
USN payers quarterly calculate and transfer advance tax payments to the budget no later than the 25th day of the month following the quarter, as well as tax for the year no later than March 31 (for organizations) and April 30 (for individual entrepreneurs). When transferring tax in a payment to without fail the code is indicated budget classification(KBK) tax on the simplified tax system.
The BCC for the simplified tax system can be found in the Instructions on the procedure for applying the budget classification of the Russian Federation (Order of the Ministry of Finance dated 06/08/2018 N 132n). So, for the simplified tax system with the object of taxation "income", the total BCC for 2019 is 182 1 05 01011 01 0000 110.
However, when paying to the budget, it is necessary to indicate a specific BCC of the simplified tax system, depending on whether the tax itself, tax penalties or fines on the simplified tax system are paid. So, the BCC USN "6 percent" in 2019 is as follows:
At the same time, the BCC USN "income" in 2019 for individual entrepreneurs and organizations is the same.
If the simplistic person chose income reduced by the amount of expenses as an object of taxation, then the BCC USN “income minus expenses” for individual entrepreneurs and organizations in 2019 is as follows:
The simplified taxpayer pays the minimum tax under the simplified tax system at a rate of 1% of his income at the same CCC as the regular tax under the simplified tax system "income minus expenses".
Tax return under USN
The deadline for filing a simplified tax return for organizations is no later than March 31 of the next year. For individual entrepreneurs, this period has been extended: the declaration for the year must be submitted no later than April 30 of the next year (clause 1 of article 346.23 of the Tax Code of the Russian Federation). At the same time, if the last day for submitting the declaration falls on a weekend, the deadline date is transferred to the next business day (clause 7, article 6.1 of the Tax Code of the Russian Federation). So, for an organization, they must submit a declaration on the simplified tax system for 2018 no later than 04/01/2019 (March 31 - Sunday).
Upon termination of activities under the simplified tax system, the organization and the individual entrepreneur, within 15 working days after the date of termination, submit a notification to their tax office indicating the date of termination of activities (clause 8 of article 346.13 of the Tax Code of the Russian Federation). In this case, the declaration for the simplified tax system is submitted no later than the 25th day of the next month (clause 2 of article 346.23 of the Tax Code of the Russian Federation).
If during the period of application of the simplified tax system, the simplified taxpayer ceased to satisfy the conditions for applying this special regime, the tax return for the simplified tax system is submitted no later than the 25th day of the month following the quarter in which the right to apply simplified taxation was lost.
How accounting and tax accounting is conducted on the simplified tax system
A simplified organization is required to keep accounting records. The simplified entrepreneur decides for himself whether to keep records or not, because he does not have such an obligation (Article 6 of the Federal Law of December 6, 2011 No. 402-FZ).
LLC on the simplified tax system maintains accounting records in general order in accordance with Federal Law No. 402-FZ of December 6, 2011, Accounting Regulations (PBU) and others legal acts.
Recall that the simplified tax records are kept in the Book of Accounting for Income and Expenses of Organizations and Individual Entrepreneurs Using the Simplified Taxation System (KUDiR) (Order of the Ministry of Finance dated October 22, 2012 No. 135n), according to the "cash" method.
In that fundamental difference approach to accounting and tax accounting with USN. After all, according to general rule in accounting facts economic activity organizations should be reflected in reporting period in which they took place, regardless of the receipt or payment of funds (accrual method).
Those simplistic people who are classified as small businesses and are not required to pass mandatory audit may apply simplified accounting methods.
Using simplified accounting, LLC can bring accounting and tax accounting closer together, because the simplified procedure makes it possible to use the "cash" method in reflection business transactions. Features of accounting on the "cash" method can be found in the Standard recommendations for the organization of accounting for small businesses (Order of the Ministry of Finance of the Russian Federation of December 21, 1998 No. 64n).
The annual financial statements of a simplistic person consist of a balance sheet, a statement of financial results and appendices thereto (statement of changes in equity, statement of cash flows, statement of intended use funds) (clause 1, article 14 of the Federal Law of December 6, 2011 No. 402-FZ).
Those organizations and individual entrepreneurs on the simplified tax system that use simplified accounting methods can also draw up a simplified financial statements. This means that the balance sheet, income statement, report on the intended use of funds include indicators only for groups of articles (without detailing indicators for articles), and in annexes to balance sheet, report on financial results, report on the intended use of funds, only the most important information, in the opinion of the simplistic, is given (
The Simplified Taxation System (STS) is intended for small firms and individual entrepreneurs. The procedure for switching to the simplified tax system and the rules for working in this tax regime are established by chapter 26.2 of the Tax Code. If the firm receives low incomes, then the "simplified" - legal way tax optimization. After all, a single tax replaces the main payments to the budget: VAT, income tax, personal income tax and property tax, subject to certain restrictions. But, before switching to a “simplification”, consider how profitable it is for you not to pay VAT. After all, exemption from VAT is not always an advantage. Who can apply the simplified tax system and whether it is worth switching to this special regime, the article prepared by the berator's experts will tell.
Forbidden list for "simplistic"
Switching to a simplified system is easy. However, not everyone can do this. Article 346.12 of the Tax Code lists those who are prohibited by law from working for the simplified tax system.
So, they do not have the right to become "simplified":
- firms that have branches (since January 1, 2016, the presence of representative offices does not prevent the application of the simplified tax system). If an organization that is not a branch, and did not indicate this unit as a branch in its constituent documents, then it has the right to apply the simplified tax system, subject to the norms of chapter 26.2 of the Tax Code;
- banks;
- insurers;
- non-state pension funds;
- investment funds;
- professional participants of the securities market;
- pawnshops;
- manufacturers of excisable goods;
- developers of mineral deposits (with the exception of common ones);
- gambling companies;
- notaries in private practice;
- lawyers who have established lawyer offices and other forms of lawyer formations;
- participants in production sharing agreements;
- persons who switched to the payment of unified agricultural tax;
- firms with a share of participation in them of other companies more than 25%. Organizations that are not subject to this restriction are listed in subparagraph 14 of paragraph 3 of Article 346.12 of the Tax Code. This rule also does not apply to firms with a stake in them of the Russian Federation, constituent entities of the Russian Federation and municipalities, since these entities do not fall under the definition of "organization" for the purposes of applying tax legislation(Letter of the Ministry of Finance of the Russian Federation dated June 2, 2014 No. 03-11-06/2/26211).
The restriction on the share of participation of other organizations in the authorized capital of the company must be observed:
- firstly, on the date of commencement of work on the simplified tax system. Otherwise, the company will not acquire the right to use the "simplification";
- secondly, during the use of the simplified tax system. An organization that violates this requirement during this period loses the right to apply this special regime.
In a letter dated December 25, 2015 No. 03-11-06 / 2 / 76441, the Ministry of Finance of Russia clarified that if the share of the parent company became no more than 25%, then such an organization can switch to the simplified tax system from January 1 of the next year. In other words, in order to apply the simplified tax system from January 1, the changes made to the company's constituent documents, according to which the share of other organizations is reduced to a value not exceeding 25%, must be made to the Unified State Register of Legal Entities before January 1 of the same year.
In addition, it is not entitled to apply the simplified tax system:
- organizations and entrepreneurs with an average number of employees of more than 100 people;
- organizations whose accounting records exceed 150 million rubles;
- state and budgetary institutions;
- all foreign companies in Russia;
- organizations and entrepreneurs who failed to submit their
- microfinance organizations;
- private employment agencies that provide labor for workers (since January 1, 2016).
Note that if a recruitment agency on the simplified tax system provides recruitment services and at the same time does not conclude employment contracts with applicants, it has the right to continue to apply the “simplification”. The fact is that if an employee is sent to work with the host party under a staffing agreement, then the employment relationship between him and the private employment agency does not stop. At the same time, labor relations between this employee and the host do not arise (Article 341.2 of the Labor Code of the Russian Federation).
And vice versa. If a private agency provides recruitment services to organizations without contracting employment contracts with employees, these employees formalize labor relations with these organizations.
This means that if the recruitment agency does not conclude labor contracts with persons sent to work in the customer's organization, it does not provide labor for employees and, accordingly, has the right to apply the simplified tax system (letter of the Ministry of Finance of Russia dated March 11, 2016 No. 03-11 -06/13564).
The rest, who want to start working on the simplified tax system, must meet certain criteria:
- income level (organization);
- number of employees (organizations and entrepreneurs);
- residual value of fixed assets (organization).
Keep in mind that the list of entities that are not entitled to apply the simplified tax system is closed. So, for example, it does not mention individual entrepreneurs - tax non-residents of the Russian Federation. Therefore, such individual entrepreneurs have the right to apply the simplified system on a general basis (letters of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 03-11-11 / 24963 and dated January 28, 2013 No. 03-11-11 / 35).
Is it worth it to switch to USN
If the company receives low incomes, then “simplification” is a legitimate way of tax optimization. After all, a single tax replaces four main payments to the budget (Article 346.11 of the Tax Code of the Russian Federation):
- income tax (excluding income in the form of dividends and interest on state and municipal securities);
- Personal income tax from the entrepreneur's income (except for income received in the form of material gain from savings on interest, dividends, as well as gifts and prizes worth more than 4,000 rubles);
- property tax. True, since 2015, organizations on the simplified tax system must pay property tax in relation to real estate, the tax base by which is defined as their cadastral value(clause 2 of article 346.11 of the Tax Code of the Russian Federation);
- VAT, except when you are a tax agent, a member of a partnership conducting common business (Article 174.1 of the Tax Code of the Russian Federation), import goods or issue an invoice to the buyer with a dedicated VAT amount.
All other taxes, fees and non-tax payments "simplifiers" are required to transfer in the general manner. In particular, these are:
- insurance contributions to off-budget funds;
- contributions for "injury";
- land tax;
- transport tax;
- state duty;
- corporate property tax (for real estate objects, the tax base for which is determined based on their cadastral value);
- customs duties and fees.
In some cases, "simplifiers" play the role tax agents that is, they pay taxes for others. These are payments such as:
- personal income tax from payments to employees and other citizens;
- VAT on payment of income to non-resident companies;
- income tax when paying income to non-resident companies.
In our opinion, before switching to a “simplified system”, you need to weigh how profitable it is for your company not to pay VAT. After all, it is not always an advantage. For example, firms that pay VAT are interested in offsetting the input tax from the budget. But, by purchasing goods (works, services) from a "simplistic", they are deprived of this opportunity. After all, the “simplifiers” issue invoices “without VAT” to buyers. Therefore, such companies are unlikely to be among your potential buyers.
It is most advantageous to use a simplified system for those who sell at retail. For their customers, this problem is not relevant. As well as for those who, also working on the "simplified" system, were forced to switch to "imputation" or enjoy exemption from VAT.
Advantages and disadvantages of "simplification"
After getting acquainted with the "simplified" one can conclude that this tax regime has its pros and cons.
The advantages of "simplification" include:
- savings on taxes and insurance premiums for certain types of activities;
- filling in and submitting to the inspection only the annual declaration for a single tax;
- saving the accountant's time. Tax accounting under the simplified tax system is carried out in a simplified manner: firms and entrepreneurs reflect their performance in only one tax register - the book of income and expenses (Article 346.24 of the Tax Code of the Russian Federation).
Among the disadvantages of "simplification" we note the following:
- the risk of losing the right to work on the simplified tax system. In this case, the company will have to pay additional "general" taxes;
- the risk of losing buyers who pay VAT. Since the “simplifiers” do not pay VAT and do not issue invoices with it, buyers have nothing to deduct;
- a ban on the creation of branches. The fact is that until January 1, 2016, organizations with representative offices were not entitled to apply the simplified tax system. Since January 1, 2016, this restriction has been lifted and the presence of representative offices now does not prevent the application of this special regime.
Which is more profitable: USN or OSN
So, before you switch to "simplified", draw up a business plan, taking into account the provisions of chapter 26.2 of the Tax Code and taking into account the payment of taxes in the usual way. After receiving the results and comparing them, we can conclude how much the simplified tax system is “more interesting” for your business than common mode.
Before writing an application for the transition to "simplification", the accountant of Aktiv LLC calculated what would be more profitable for the company: pay regular taxes or a single tax.
The proceeds of "Asset" for 9 months of the current year amounted to 3,540,000 rubles. (including VAT - 540,000 rubles). The purchase price of goods is 3,009,000 rubles. (including VAT - 459,000 rubles). The wage fund for the same period is 214,500 rubles.
To simplify the example, other expenses of the firm are not considered.
First, the Aktiva accountant calculated the amount of ordinary taxes.
During this period, the company must pay to the budget:
Contributions to off-budget funds - 64,350 rubles;
Property tax - 117,500 rubles;
Contributions for compulsory insurance from accidents at work and occupational diseases - 660 rubles;
VAT - 81,000 rubles. (540,000 - 459,000).
The profit of the company for 9 months of the current year was: (3,540,000 - 540,000) - (3,009,000 - 459,000) - 214,500 - 64,350 - 117,500 - 660 = 52,990 rubles.
Calculate income tax - 10,598 rubles. (52,990 rubles × 20%).
In total, the company will pay to the budget:
64,350 + 117,500 + 660 + 81,000 + 10,598 = 274,108 rubles.
Then the accountant of Aktiv LLC calculated the amount of the single tax in two ways:
From income received;
The difference between income and expenses.
First way
The amount of the single tax, calculated from the income received, amounted to 212,400 rubles. (3,540,000 rubles × 6%).
This amount can be reduced by the amount of contributions to the mandatory social insurance but not more than 50%. Thus, it is possible to take into account insurance premiums within 106,200 rubles. (212,400 rubles × 50%).
In addition to insurance premiums, the company will have to pay contributions for compulsory insurance against industrial accidents and occupational diseases - 660 rubles.
The total amount of insurance premiums, including injury premiums, does not exceed the limit of 106,200 rubles:
(64,350 rubles + 660 rubles)
Therefore, the company has the right to reduce the single tax by the entire amount of insurance premiums:
212,400 - 64,350 - 660 \u003d 147,390 rubles.
Total total taxes:
147,390 + 64,350 + 660 = 212,400 rubles
The calculation showed that it is more profitable for Aktiv to pay a single tax on all income received than ordinary taxes. However, the amount of payments for "simplification" still seemed significant to the accountant. Then he calculated the single tax in the second way.
Second way
The amount of the single tax, calculated from income minus expenses, will be:
(3,540,000 - 3,009,000 - 214,500 - 64,350 - 660) × 15% = 37,724 rubles.
In total, the firm will pay:
37,724 + 64,350 + 660 = 102,734 rubles.
As you can see, in this case, it is beneficial for the company to switch to a “simplified” system and pay a single tax on income minus expenses. In this case, Asset will save 171,374 rubles on taxes:
274 108 - 102 734 \u003d 171 374 rubles.