Simplified tax system. Selections from magazines to an accountant

There are not so many changes in the simplified tax system since 2016 for organizations and individual entrepreneurs. In principle, only three amendments were adopted. What's new in the USN in 2016?

USN rate in 2016: what changes

For the simplified tax system with the object "income", the regions can reduce the tax rate from 6 percent to 1 percent (clause 1 of article 346.20 of the Tax Code of the Russian Federation). Until 2016, the constituent entities of the Russian Federation could reduce the rate only for simplified taxpayers with the object “income minus expenses”.

Thus, if your constituent entity of the Russian Federation adopted a law on the introduction of a reduced tax rate for the “income” simplified tax system, then starting from the first quarter of 2016, you can consider them using a reduced rate.

However, be careful: a reduced rate can only be set for certain categories of laymen (for example, for those providing social services, provided that the share of income from this type of activity in total income is not less than a certain level).

In addition, since 2016, the constituent entities of the Russian Federation can set a tax rate under the simplified tax system in the amount of 0% for newly registered entrepreneurs providing personal services to the population (clause 4 of article 346.20 of the Tax Code of the Russian Federation). This is possible both for the “income” object and for the “income minus expenses” object.

The limit for the cost of fixed assets and intangible assets has been increased

Since 2016, fixed assets and intangible assets include objects worth 100,000 rubles. and more (and not 40,000 rubles, as it was in 2015) (clause 4, article 346.16, clause 1, article 256 of the Tax Code of the Russian Federation). In this regard, in 2016, objects worth:

• up to 100,000 rubles immediately charged to expenses after payment;
• 100 000 rub. and above are written off to expenses until the end of the year in equal installments on the last day of each quarter.

The requirement to use fixed assets and intangible assets for at least 12 months remained unchanged.

In accounting, the cost limit for classifying an object as fixed assets remained the same - 40,000 rubles.

VAT under USN

Organizations and individual entrepreneurs on the simplified tax system that issued an invoice to buyers with VAT should now not include this VAT in income (clause 1 of article 346.15 of the Tax Code of the Russian Federation). But after paying the amount of tax to the budget, it cannot be included in the expenses either (clause 22, clause 1, article 346.16 of the Tax Code of the Russian Federation).

It also changed, but this happened due to a change in the deflator coefficient approved by the Ministry of Economic Development.

USN in 2016: changing the income limit

Finally, we recall that according to the simplified tax system in 2016, there was a change in the income limit. Now organizations and entrepreneurs whose annual income does not exceed 79.74 million rubles can apply simplified taxation.

Today, the simplified regime is one of the most popular among individual entrepreneurs. And this is understandable: a low tax burden, exemption from a number of tax payments, simple tax accounting and a focus on small businesses - such advantages of simplified taxation for individual entrepreneurs are of considerable importance when choosing a taxation system. Let us consider in more detail the advantages of the simplified tax system, how an entrepreneur can switch to a simplified regime and choose a tax object, we will give examples of calculating a single tax.

Features and Benefits

Simplified - effective remedy savings that reduce the tax burden, and this is of particular importance for those who have just started their business.

Simplified entrepreneurs pay a single tax, which allows them not to pay the following individual entrepreneur taxes on the simplified tax system (clause 3 of article 346.11 of the Tax Code of the Russian Federation):

• Personal income tax on income received from "simplified" activities. The tax will have to be paid on dividends, as well as on mortgage income (at a rate of 9%), on winnings, income on bank deposits and other income taxed at a rate of 35%, specified in paragraph 2 of Art. 224 of the Tax Code of the Russian Federation),
• Tax on the property of individuals used for doing business. Here, too, there is an exception that has been in force since 2015: if the tax is paid from the cadastral value of objects included in the list approved by the laws of the constituent entities of the Russian Federation, then simplistic people also pay it (clause 7 of article 378.2 of the Tax Code of the Russian Federation),
• VAT, except for the importation of goods through the customs of the Russian Federation and in the cases listed in Article 174.1 of the Tax Code of the Russian Federation. You will also have to pay VAT if the individual entrepreneur issues an invoice to the buyer, highlighting the amount of tax in it.

What other taxes an individual entrepreneur pays on the simplified tax system depends on his activities. If the IP has cars or other vehicles, the transport tax is paid by the owners of land used in business - land tax, when using water resources - water tax, etc.

For himself, the IP lists in Pension Fund RF and FFOMS fixed amounts of contributions in the amount, according to Art. 14 of the law of July 24, 2009 No. 212-FZ. When hiring workers, an individual entrepreneur will pay for them insurance premiums, as well as transfer personal income tax as a tax agent.

In addition to tax optimization, a simplified taxation system for individual entrepreneurs allows an entrepreneur to choose a tax object with a more favorable rate for him. The object of taxation under the simplified tax system can be:

• income - 6% is paid to the budget,
• the difference between income and expenses - 15% is deducted to the budget.

Regional authorities have the right to reduce these rates for certain categories of payers up to 1% for "income" and up to 5% for "income minus expenses". For newly created individual entrepreneurs, regions can introduce "tax holidays", that is, apply a 0% tax rate from the date of registration for two years. Such holidays may be valid for simplistic workers working in the social and scientific fields, as well as in the field of production and personal services.

Entrepreneurs do not have to keep accounts, but keeping tax accounting mandatory for them. Simplified taxation of individual entrepreneurs requires filling out only one register - the book of income and expenses (KUDiR). The form and procedure for filling out the book are approved by order of the Ministry of Finance of the Russian Federation of October 22, 2012 No. 135n. It can be kept on paper or electronically by printing and stitching all the pages at the end of the year. It is not required to register KUDiR with the IFTS. An entrepreneur should have a book of accounts even with zero performance indicators, because for its absence an individual entrepreneur can be fined by the tax authorities.

You can combine the simplified taxation system for individual entrepreneurs with UTII or patent system. This is convenient for those who carry out more than one type of activity, then for each of them you can choose the most profitable mode. In this case, tax accounting must be kept separately for income and expenses received from “simplified” activities and from activities under a different tax regime.

Based on the results of each quarter, you need to calculate advance payments. When the calendar year ends, a single tax calculation should be made. Payment terms:

• advances - before the 25th day of the month following the quarter,
• single tax simplified tax system for the year - until April 30 of the next year.

In terms of the “simplified” tax, IP reporting on the simplified tax system needs to be submitted only once a year. This is a declaration under the simplified tax system, which is submitted on the same date as the tax payment - no later than April 30.

How to switch IP to simplified?

Not every individual entrepreneur can become a simplistic. According to paragraph 2 of Art. 346.12 of the Tax Code of the Russian Federation, the simplified tax system for individual entrepreneurs in 2016 has a number of restrictions and is not available for the following categories:

• manufacturers of excisable goods,
• Individual entrepreneurs engaged in the extraction and trade of certain minerals,
• private notaries and lawyers,
• payers of the unified agricultural tax (ESHN),
• Sole proprietorships with an average of more than 100 employees per year.

For individual entrepreneurs, as for organizations, the residual value of fixed assets and the amount of “transitional” income for the previous period are not limited.

To do this, it is necessary to take into account not only the magnitude of tax rates, but also how profitable the "simplified" business will be in the near future. The “income” tax rate is more than twice as low as the “income minus expenses” tax rate, but this does not mean that the amount of tax with “income” simplification will always be less. Let's look at this with a simple example.

The income of an individual entrepreneur for the year is 100,000 rubles. Expenses for the same period - 60,000 rubles.

The use of "USN 6 percent" for individual entrepreneurs will result in a tax amount of 6,000 rubles:

100,000 x 6% = 6,000

But even applying the simplified tax system “income minus expenses”, he will have to pay the same amount to the budget:

(100,000 - 60,000) x 15% = 6,000

It is obvious that the difference between income and expenses should be chosen as a tax object only when the share of expenses accounts for more than 60% of the amount of income. Let's increase expenses in our example to 70,000 rubles, and the tax will significantly decrease:

(100,000 - 70,000) x 15% = 4,500

Recall that at the regional level, the single "simplified" tax rates may be different, so check their value with your tax office.

Please note that individual entrepreneurs - participants in joint activities or trust management of property, are deprived of the right to choose a tax object, and apply only “income minus expenses” under the simplified tax system.

An important point: you can change the selected tax object only from January 1 of the next year (clause 2 of article 346.14 of the Tax Code of the Russian Federation). This cannot be done during the year.

If, when switching to the simplified tax system from another mode, the object in the notification was indicated by the entrepreneur incorrectly, then this error can be corrected. To do this, another (refined) notification is submitted before the simplified tax system for individual entrepreneurs begins to apply, that is, until December 31 of the same year in which the initial notification was submitted. Newly created individual entrepreneurs working on the simplified tax system from the date of registration can change the object only from the beginning of the next year (letter of the Federal Tax Service of Russia dated 06/02/2016 No. SD-3-3/2511).

How to calculate tax for individual entrepreneurs on the simplified tax system?

Entrepreneurs must independently calculate the amount of the single tax on the simplified tax system. The tax base is calculated according to the Book of Accounting for Income and Expenses - KUDiR, its maintenance is mandatory for everyone, regardless of the applied tax object. Income and expenses are entered into the accounting book in chronological order and must be supported by relevant documents. "Simplified" income is determined in accordance with Art. 346.15 of the Tax Code of the Russian Federation, the costs must comply with the list of costs in Art. 346.16 of the Tax Code of the Russian Federation.

Calculation of 6% tax for individual entrepreneurs on simplified 2016

When calculating a single tax on "income", the expenses of a simplified taxpayer do not affect the tax base. But to reduce the amount of tax or advance payments, you can take into account insurance premiums to funds paid in the reporting period. Entrepreneurs without employees deduct fixed contributions “for themselves” in full, and employers can reduce tax through insurance premiums by only 50%.

Please note that fixed contributions for individual entrepreneurs in 2016: in the Pension Fund of the Russian Federation 19356.48 rubles and in the FFOMS 3796.85 rubles. If the income exceeded 300,000 rubles, an additional 1% is deducted from the excess amount to the Pension Fund, but not more than 135,495.36 rubles. The total maximum amount of fixed contributions to the PFR for the year is 154,851.84 rubles.

In addition, the following expenses can be deducted from the amount of the single tax on the “simplified 6 percent” for individual entrepreneurs in 2016:

• sick leave paid to the employee for the first 3 days of illness,
• contributions under personal insurance contracts in favor of employees,
• sales tax - in terms of tax on trading activities.

The sales tax can be fully credited, and the remaining payments, taking into account insurance contributions to the funds, should not reduce the single tax by more than half.

Please note: insurance premiums reduce the single tax only for the period in which they were transferred to the funds. For example, when calculating the advance payment for the 3rd quarter, contributions paid in previous quarters cannot be offset. Therefore, it is more profitable for individual entrepreneurs to pay fixed contributions “for themselves” not in one payment, but quarterly in installments.

How to calculate the tax: cumulative income, according to KUDiR, is multiplied by 6%, you need to subtract from the amount received tax deductions and advance payments previously transferred to the budget. If the result is a negative amount, then the tax is not paid.

Example 1

IP for 2016 received 1,000,000 rubles of income. During the year, he paid tax advances: for the 1st quarter - 4000 rubles, for the 2nd quarter - 6000 rubles, for the 3rd quarter - 7500 rubles. In the 4th quarter of 2016, the individual entrepreneur transferred insurance premiums for himself to the funds - 30,153.33 rubles. IP has no employees. Let's calculate the tax:

• 1,000,000 x 6% = 60,000 - the amount of a single tax per year.
• 4000 + 6000 + 7500 + 30,153.33 = 47,653.33 - deductible amount.
• 60,000 - 47,653.33 = 12,346.67 - tax payable for the year.

The IP will transfer 12,347 rubles to the budget of the IP at the end of the year.

The advance payments are calculated in the same way as the annual tax amount, with the advance payments of previous quarters deducted.

Example 2

An individual entrepreneur without employees earned 100,000 rubles in the 1st quarter, 90,000 rubles in the 2nd quarter, and 95,000 rubles in the 3rd quarter. Every quarter, he paid 5,000 rubles of insurance premiums for himself to the funds, a total of 15,000 rubles for 3 quarters. For the 1st quarter, an advance tax was transferred in the amount of 1000 rubles, for the 2nd quarter - 400 rubles. For the 3rd quarter, the calculation of the tax advance will be as follows:

• (100,000 + 90,000 + 95,000) x 6% = 17,100 - tax for 9 months.
• (5000 + 5000 + 5000) + (1000 + 400) = 16,400 - the amount of deductions and paid advances for 9 months.
• 17,100 - 16,400 = 700 - the amount of the advance payment.

For the 3rd quarter, you need to transfer an advance on tax - 700 rubles.

Example 3

The income of an individual entrepreneur on a simplified system for the year is 2,000,000 rubles. During the year, the IP transferred 70,000 rubles of insurance premiums for its employees to the funds. Tax advances are listed in the amount of 40,000 rubles.

• (2,000,000 x 6%) = 120,000 - the amount of tax without deductions.
• 70,000 rubles of contributions to the funds were paid for employees, but they cannot be fully deducted, since this is more than 50% of the tax amount:
• 120,000 x 50% \u003d 60,000 - the maximum amount of insurance premiums by which tax can be reduced.
• 120,000 - 60,000 - 40,000 = 20,000 - the amount of tax payable minus insurance premiums and previous advance payments.

Calculation of 15% tax on the simplified taxation system for IP 2016

Expenses that are used as deductions for "income" simplification, with the simplified tax system "income minus expenses" are fully accounted for as expenses.

Example 1

For the year, the IP received 1,000,000 rubles of income, expenses - 700,000 rubles. Advance payments for three quarters totaled 36,000 rubles. Let's calculate the tax for the year:

• (1,000,000 - 700,000) x 15% = 45,000 - the amount of a single tax per year.
• 45,000 - 36,000 \u003d 9,000 - the amount of a single tax that an individual entrepreneur will pay to the budget.

In contrast to the “income” simplified taxation system, with the “income minus expenses” simplified tax system, the tax must be paid even if a zero or negative result is obtained. In this case, the minimum tax is transferred to the budget, equal to 1% of the amount of “simplified” income of the individual entrepreneur for the year (Article 346.18 of the Tax Code of the Russian Federation).

You will also have to pay the “minimum wage” if the calculated amount of tax turned out to be less than 1% of income. The difference between the single and minimum tax can be included in the next year's expenses (clause 6 of article 346.18 of the Tax Code of the Russian Federation).

Example 2

IP income for the year - 1,000,000 rubles, expenses - 970,000 rubles. Let's calculate the tax:

• (1,000,000 - 970,000) x 15% = 4500 - the amount of a single tax.
• 1,000,000 x 1% = 10,000 - minimum tax.

When comparing, we see that the amount of the minimum tax is greater than the single tax. It is necessary to pay to the budget a larger amount of the two, that is, the “minimum wage” in the amount of 10,000 rubles.

On advance payments, you can also reduce the minimum tax, and not just the single one.

Example 3

IP for the year received 300,000 rubles of income and made 320,000 rubles of expenses. In the 1st quarter was listed advance payment for a tax of 3,000 rubles, in the 2nd and 3rd quarters there was a loss, and no advances were accrued. How much will you have to pay in the budget in this case?

(300,000 - 320,000) \u003d - 20,000 - a loss was received at the end of the year, which means that a single tax is not charged.

300,000 x 1% \u003d 3,000 - the minimum tax for the year has been accrued.

3000 - 3000 = 0 - the advance payment against the minimum tax has been credited.

As a result, you do not need to transfer anything to the budget.

BCC for payment of the simplified tax system in 2016 for individual entrepreneurs

In the payment order or receipt for the payment of a single tax, the budget classification code (BCC) must be indicated. Such codes are assigned to all types of taxes and other payments received by the budget. KBK consists of twenty digits. If the code is indicated with errors, then the payment will not be received as intended, and this may lead to the accrual of fines by the tax authorities.

To avoid such problems, you need to correctly fill out the payment document when paying taxes for individual entrepreneurs. Simplified 2016 provides for different BCCs depending on the object of taxation:

BCC for IP USN "income"

BCC for IP USN "income minus expenses"

The simplified taxation system is a special accounting regime that implies a reduced burden on commercial entities and ease of document management. This form was introduced in 2002 and has been constantly changed to simplify the work of individuals.

Types of systems in Russia

Within the framework of modern Russian legislation, there are several procedures for calculating payments to the state. They are different in terms of usage - rates, bases, frequency of payment.

General System (OSN)

This is a standard option assigned automatically to all individual entrepreneurs, LLCs and other organizations, unless a corresponding application is submitted for switching to other forms of payment. DOS is the most difficult mode in terms of calculations and accounting records. It is usually used by those firms that cannot be guided by other conditions of relations with the state (with a high number of employees or large amounts of revenue).

Simplified scheme in the Russian Federation

The simplified taxation system in 2016 is a special form of relations that provides the greatest benefit for a commercial entity. A significant number of activities fall under the algorithm, with the simplified tax system there is only one payment, amounting to 6% or 15%, based on certain parameters.

This option involves a single payment of a fixed amount. Used in retail and in other areas of activity. Doesn't matter here size indicator profits, since the fixed amount payable is established by law.

Features of the application of the three most common taxation systems can be represented in the following diagram:

Unified Agricultural Regime

This is a special scheme designed for the activities of persons engaged in farming activities. With one value in this mode, you can replace other payments, which simplifies paperwork.

This special direction is exclusively for individual entrepreneurs, whose number of employees does not exceed 15 people. In the course of using the regime, the entrepreneur has the right to count on the purchase of patents one at a time. When calculating income does not play a role.

Among all payout algorithms, “simplified” is popular due to the ease of accounting and cost minimization.

The advantages of working on a patent can be reduced to the following pluses:

Specifics of use

A simplified taxation system for LLCs and individual entrepreneurs, as well as for other forms of ownership, has undeniable advantages, therefore it is a priority.

1. Reducing the cost of paying a tax plan allows you to optimize business activities.
2. Tax payment on the simplified tax system in 2016 involves small size rates, in this regard, it is not difficult to calculate the amounts.
3. Persons working under the “simplified tax” principle are allowed to engage in simple accounting activities with important data indicated in the documentation.
4. Continuous improvement of the simplified taxation system 6 or 15: the simplified taxation system 2016 has also gone through changes and continues to become more adapted to market realities.
5. Suitable for multiple activities and can be selected based on independent decision entrepreneur or company.

Simplified tax is calculated simply and is an adequate amount.

As an independent subject and agent in the Federal Tax Service, entrepreneurs pay certain amounts. These are payments within the framework of the insurance system, pension and territorial funds. They are calculated from the payment fund, regardless of profit. In 2014, if the income base exceeds 300,000 rubles. the amount of the contribution under the simplified tax system is 1% of income, and payments to the compulsory medical insurance fund have been canceled.

What taxes does the simplified tax system replace:

1. Insurance contributions: pension, medical, social, voluntary.
2. Personal income tax only for individual entrepreneurs. The USN tax is paid here only if the individual entrepreneur is an agent.
3. Excises on the import of relevant goods, the purchase of petroleum products, the sale of alcohol and confiscated goods.
4. Duties: customs, state.
5. Taxes on transport, land, water, use of objects and resources of the planet.

So, we examined the USN: what is it ( in simple terms), how it differs from other types of fees, what advantages it implies.

When choosing between OSNO and STS, you can use the following systematized data, summarized in a single table:

Systems and timing

It is obligatory to carry out advance payments without reporting by the 25th day of the month of the reporting quarter. If we consider an annual time interval as a period, we can determine the direction of payment transactions.

• April installment
• July installment for half a year;
• October collection in 9 months.

That is, the simplified taxation system for LLC 2016 implies the obligation to pay in three sessions. Subsequent revenues to the state budget will be made on the basis of the advance money paid. The deadlines expire at the time of the end of the reporting period for the declaration, the end day is the last in March.

Possible pitfalls

The simplified tax system in 2016 suggests the possibility of facing losses during the debriefing. They are fixed in a certain order, so you have to take several actions.

• Pay a minimum of 1% of the income amount;
• include losses in the expense item;
• if there is more than 1 loss, they are transferred to the unprofitable part in the same order.

If individual entrepreneurs and LLCs on the simplified tax system have stable incomes and cope with business on time, you can count on the absence of problems with the law and on the cleanliness of the company from a legal point of view.

Individual entrepreneurs who work without hired labor provide the following package of papers

1. A completed declaration (submitted to the authorities every year).
2. A simplified form of taxation involves the submission of a report to the statistical committee in the form 1-IP.
3. VAT documentation when acting as an agent is checked and accounted for every quarter.
4. A journal in which invoices are taken into account when they are issued and received.
5. Under the simplified tax system (2016), a notification is submitted that a person acts as a payer of fees at the regional level.

Regardless of which principle of work is chosen - the simplified tax system "income" or the simplified tax system "income minus expenses", the package of documents does not change.

The types of reporting under the simplified tax system and the deadlines for its submission are presented in the following thematic table for simplistic people:

Papers for entrepreneurs using hired labor in their activities

1. SZV-M;
2. 4-FSS;
3. 6-NDFL and 2-NDFL. The first three forms under USO (USNO) are submitted to the tax office.
4. RSV-1 (to the Pension Fund).
5. Number data.
6. Declaration of Simplified Taxation.
7. Information to the State Statistical Committee.
8. Information on VAT in a situation where a person is an agent in the Federal Tax Service.
9. Journal with marks of invoices.
10. Notice of fees paid.

Work for individual entrepreneurs, as well as under the simplified tax system for LLC in 2016, has several differences. Consider the features of reports from organizations.

Documents provided to the FSS

• Statement of funds 4-FSS;
• form 4a-FSS, if there is a voluntary contribution of insurance money;
• statement that the scope of activity is confirmed;
• if the person has no employees, the data is not submitted.

Securities provided based on the results of the reporting period

The algorithm for individual entrepreneurs and simplified for LLC in 2016 involves the delivery of some elements.

• Calculation of advance payments for insurance amounts;
• VAT declarations;
• invoice journal.

Data on the single tax USN 6 or USN 15 "income-expenses" are not submitted.

Reporting based on the results of the reporting period

• Data on SPP;
• completed VAT information;
• for the Pension Fund;
• USNO declaration "income expenses" or USN 6 percent;
• personal income data;
• about land payment;
• for the transport payment.

Thus, individual entrepreneurs and LLCs on a simplified basis submit a number of characteristic papers to the Federal Tax Service for a competent calculation of revenue and debt obligations. Consider what features the simplified tax system has in 2016 in terms of accounting activities.

Features of accounting

In modern conditions, there is an uncertainty of the legal plan regarding the order of conduct. Formally, the USN taxation system does not imply an obligation to maintain accounting, with the exception of the section with intangible assets. There is definitely a requirement for reporting by payers who combine the USN tax with incomes of 2016 and UTII, JSCs and companies with licensed activities. Subjects engaged in small business keep simplified records, indicating in the articles the most important transactions performed.

If persons wish to work under this scheme, it is necessary to notify the relevant authorities. Revenue under the STS in 2016 must also be indicated in order to obtain permission to use the form in 2017. The notification is best submitted at the time of registration, if this is not done, the STS will be automatically selected, and the transition of the tax code (simplified taxation system) is assumed to be possible only from the next period. That is, a whole year will have to work on a complex scheme.

If at work you realized that you need to change the mode, then you can do this from January 1, 2017. Applications in two copies are submitted from 10 months 2016 to 01 2017. In case of delay, it is impossible to use the principle of "simplification of 6 percent" (simplification of "income") or simplification of "income-expenses".

The form for the transition to the simplified tax system in 2016 has the following unified form, which must be observed:

The Tax Code of the Russian Federation assumes taking into account two sizes of rates:

• USN 6%: based on "income". Settlement operations are carried out in 2 steps. Firstly, a percentage of the STS income is withdrawn - 6%. If, according to the results, the company worked in the red (according to the STS indicator, income in 2016), then the amount of profit is reduced by the amount of insurance premiums by no more than half of the amount of the fee.

The main tax calculation sheet for the simplified tax system 6% will look like this if the company uses an automated accounting program:

Here you can always analyze the state of accounting for the simplistic people who have chosen “Income minus Expenses” as the base:

• STS 15%: according to the factor "income minus expenses". In this case, the calculations will take more time. USN 2016 is considered as: base = income reduced by the amount of expenses. With NB>0 - paid contribution - 15% under a preferential scheme, with NB<=0 – выплата отсутствует. Принимается во внимание УСНО налог, который имел место быть в прошлых отчетных периодах. Производится определение денег, которые подлежат отдаче в бюджет. Если Н>0 - payment is made if H<=0 – нет.

Many individual entrepreneurs and LLCs on the simplified tax system have studied this algorithm and successfully use it in practice. Legislation has the right to introduce differentiated rates of 5-15% based on the categories of payers. So, in St. Petersburg USN, the tax code of 2016 assumes the payment of 7%.

Advantages and disadvantages

We have already considered the main types of base accounting - these are 6 and 15%. What are the differences between them, and is it possible to give preference to one of the methods? In fact, the choice of option - simplification of 15 percent in 2016 or STS 6 in 2016 - depends on the amount of expenses and the direction of activity. Consider the example of a small cosmetics store.

Revenue calculation

The amount of revenue for the 2nd quarter of this year amounted to 800,000 Russian rubles. If we count on the basis of "simplified 6", then the amount of tax will be 48,000 rubles. It would seem that the percentage has a smaller value than with another method, but there are cases when it is more profitable to give preference to USNO 15.

If the cost for the 2nd quarter was 500,000 rubles, it turns out that the indicator of the basis from which the amount is calculated is (800,000 rubles - 500,000 rubles) - 300,000 rubles. We subtract from it according to the simplified tax system 15 (expenses) the required amount, we get 45,000 rubles. The savings will be 3,000 rubles, and this is a considerable amount.

Both methods are good, it all depends on the case in which they are used.

Advantages of the first option

The simplified system of taxation of the simplified tax system in this case has several advantages.

• Independence from the amount of costs;
• low interest rate;
• predictability of fees.

The tax code of the simplified tax system "income" 2016 has changed and simplified the procedure for conducting calculations, therefore the simplified tax system 6 percent 2016 is a profitable method.

Advantages of the second option

Simplified tax 2016, calculated using this method, is also equipped with the following advantages:

• Small tax base;
• at high costs, the possibility of their reduction.

Simplistically, the comparative parameters of the two accounting options for the simplified tax system for 6 and 15% can be represented by the following table of values:

Simplified taxation of individual entrepreneurs and LLCs involves taking into account a number of features that are important to consider. In making your selection, you may rely on the following comparative data for the past year.

Choosing a simplified taxation system (STS), legal entities and individual entrepreneurs can independently decide which object of taxation is more interesting and profitable for them. There are two of these objects: "income" with a tax rate of 6%, or "income minus expenses" with a rate of 15%. Only participants in a simple partnership agreement or a trust management agreement were left without the right to choose. There is only one option - they use the simplified tax system only with the object "income minus expenses". Those who chose the USN 6 percent of the taxable base (and this is all the income of the simplified) will pay exactly 6% to the budget in the form of a single tax. Consider the main points of its calculation and payment.

How to calculate the tax with the simplified tax system 6%?

The Tax Code obliges taxpayers to calculate the tax at the simplified tax rate of 6% on their own (part 2 of article 346.21 of the Tax Code of the Russian Federation). What incomes are subject to simplified taxation is specified in article 346.15 of the Tax Code of the Russian Federation. The simplified tax period is a calendar year, and the reporting periods are 1 quarter, half a year and 9 months.

The advance tax payment to the “simplifiers” must be calculated quarterly. With the simplified tax system, “income” is 6%, all income received for the quarter (that is, on an accrual basis from the beginning of the year to the end of each quarter) is multiplied by the tax rate. From the figure obtained, the previously accrued advances for the previous quarter are deducted. The terms for payment of advances on the “simplified” tax are the same for all taxpayers: no later than April 25 for the 1st quarter, July 25 for the six months and October 25 for the 9 months. Tax declarations are submitted once a year, and there is no need to submit them at the end of the quarter.

Example:

IP Ivanov in the 1st quarter of 2016 earned 32,000 rubles. According to the results of the quarter, he calculated the USN 6%: 32,000 rubles. x 6% = 1920 rubles.

In the 2nd quarter, revenues amounted to 21,000 rubles. The tax is calculated on an accrual basis: (32,000 rubles + 21,000 rubles) x 6% - 1920 rubles. = 1260 rubles.

At the end of each year (tax period), taxpayers on the "simplified 6%" calculate the final amount of tax: all income received for the year is summed up and multiplied by a rate of 6%. Further, from the result obtained, it is necessary to subtract the amounts of advances, as shown in the example above. Simplified tax is paid on March 31 of the year following the reporting year (if the payer is an organization), and on April 30 (if the payer is an individual entrepreneur). At the same time, you must file a simplified tax return.

USN "income". Contribution tax reduction

If the choice of the taxpayer fell on "income", he loses the opportunity to reduce the tax base for the simplified tax by the amount of his expenses. However, the tax can be reduced by applying the statutory tax deductions.

"Simplifiers" have the right to reduce the calculated tax (and advances) by the amount of insurance premiums to the PFR, FSS, FFOMS, as well as contributions for injuries (clause 3.1 of article 346.21 of the Tax Code of the Russian Federation). By the Law of July 24, 2009 No. 212-FZ, all persons applying the USNO 6% are required to pay insurance premiums to the listed funds: PFR, FSS, FFOMS. Legal entities and entrepreneurs, on a monthly basis, pay insurance premiums to the funds from the salaries of employees, as well as from payments under civil law contracts concluded with individuals.

Recall that from the amounts exceeding the basic limit of the employee's income, reduced insurance premiums are paid to the Pension Fund and the Social Insurance Fund. The marginal basis for assessing contributions changes annually. In 2016, this is 796 thousand rubles. for contributions to the PFR and 718 thousand rubles. - for contributions to the FSS (Decree of the Government of the Russian Federation of November 26, 2015 No. 1265), for the FFOMS, the limit is not set. The current rates of contributions to the PFR are 22%, to the FSS - 2.9%, to the FFOMS - 5.1%.

Individual entrepreneurs who do not have employees pay fixed contributions to the Pension Fund of the Russian Federation and the Social Insurance Fund: their size is prescribed in article 14 of the Law of July 24, 2009 No. 212-FZ.

With the “simplification of 6 percent”, the tax can be reduced only in the quarter in which insurance premiums were paid to off-budget funds, even if they were accrued for a different quarter. If you have accrued contributions, but have not yet transferred to the budget, they cannot be applied as a deduction.

For example, you accrued insurance premiums for March 2016, and paid them in April 2016. It is necessary to reduce the simplified tax by the amount of contributions paid when it is transferred for the half year of 2016, and not for the 1st quarter. Despite the fact that initially the contributions are "March". Keep in mind that the amount of insurance premiums by which the payment under the simplified tax system can be reduced cannot exceed 50% of the total tax or advance payment under the simplified tax system. If the “simplifiers” are individual entrepreneurs without employees, they reduce the tax on all contributions paid to the PFR and FFOMS, that is, 100%.

STS 6 percent and tax reduction in 2016

In addition to insurance contributions to off-budget funds in 2016, the simplified tax can be reduced for a number of other expenses.

The cost of paying temporary disability benefits to employees. It is possible to reduce the amount of tax on these payments, but not completely, but only the part that the employer pays for the sick leave for the first three days of the employee’s illness (clause 1, clause 2, article 3 of the Federal Law of December 29, 2006 No. 255-FZ) . For other days of sick leave, the simplified tax cannot be reduced. In addition, there is no deduction for the amount of maternity benefits, as well as for injury contributions - employees receive this money from the FSS (at the expense of the fund).

Contributions under voluntary personal insurance contracts concluded with insurance organizations in favor of employees. Necessary conditions for reducing the tax on these contributions: the insurer must have valid licenses; insurance contracts are concluded specifically in favor of employees in case of their temporary disability (except for injuries) for those days that are paid by the employer; the insurance payment cannot be more than the amount of sick leave for the first three days of the employee's disability, that is, for 3 days paid by the employer (clause 3, clause 3.1, article 346.21 of the Tax Code of the Russian Federation).

For metropolitan entrepreneurs and trade organizations, simplified tax can reduce the sales tax paid in the reporting period. However, only in the part calculated exclusively from the trading activities of the taxpayer at the simplified tax system of 6%. In 2016, the fee may be introduced in St. Petersburg and Sevastopol, but so far it is charged only in Moscow. To apply the deduction no later than five days from the date of occurrence of the object of taxation of the trade tax, the taxpayer must provide a notification about this to the tax office (clause 8 of article 346.21 of the Tax Code of the Russian Federation).

It is important to remember that even if the total amount of all payments that can be reduced by a 6% simplified tax (contributions, hospital benefits, payments under voluntary personal insurance contracts) is equal to or more than the calculated tax, the tax can only be reduced by 50% of its total amount or advance. There are no restrictions on the amount of deduction in terms of the sales tax with a “simplification of 6%” in the Tax Code, so you can reduce the simplified tax by the entire amount of the sales tax paid.

What is USNO? Simplified taxation system (USN, USNO, "simplification")- This is a special regime that allows, subject to a number of conditions, to significantly reduce the tax burden of small businesses. Simplification combines two different taxation options: STS Income and STS Income minus expenses, which differ in the tax rate and calculation procedure taxes.

If you find it difficult to choose the simplified tax system option or want to get advice from a professional, you can use free consultation from 1C experts:

* Only individual entrepreneurs without employees can reduce the calculated single tax or advance payment by the entire amount of paid insurance premiums. If there are employees (this applies to both individual entrepreneurs and LLCs), then it is possible to reduce the calculated tax by the amount of paid insurance premiums by no more than 50%.

When choosing between these simplified options, you need to calculate the tax burden separately for the simplified taxation system Income and for the simplified taxation system Income minus expenses. In addition to the size of the regional tax rate established for the simplified taxation system in 2017, also consider whether you can document the expenses incurred.

Tax on USN 2017

The tax that is paid on the simplified taxation system is called single. The single tax replaces the following taxes for organizations:

• (generally 20%)
• property tax (except for real estate valued at cadastral value)

For individual entrepreneurs, the single tax replaces:

• Personal income tax from entrepreneurial activity (13%)
• property tax
• VAT, in addition, which is paid when importing goods into the Russian Federation.

Transition to USN

The simplified taxation system is a preferential tax regime, therefore, to switch to it, you must meet a number of conditions:

1. Observe notice deadlines. In the general case, the transition to simplified taxation is possible only from the new year, but newly registered individual entrepreneurs and LLCs can no later than 30 days from the date of state registration. Another exception is made for those working on UTII: they can switch to a simplified taxation system from the beginning of the month in which they were deregistered as imputed tax payers.
2. The average number of employees should not exceed 100 people.
3. The income of an already operating organization based on the results of 9 months of the year in which it submits a notification should not exceed 112.5 million rubles, and the residual value of fixed assets should not exceed 150 million rubles.

In addition, article 346.12 (3) of the Tax Code of the Russian Federation provides a list of taxpayers who cannot work on the simplified tax system, among them:

• organizations with branches
• organizations in which the share of participation of other organizations is more than 25% (with the exception of non-profit, budgetary scientific and educational institutions, public organizations of the disabled)
• gambling organizers
• foreign organizations
• state and budgetary institutions
• producing excisable goods
• extracting and selling minerals, except for common
• private notaries and lawyers
• insurers, pawnshops, banks, microfinance organizations, professional participants in the securities market, investment funds.

Finally, the main limitation for those who want to pay tax on the simplified tax system is not to exceed the income limit. If at the end of a quarter or a year your income exceeds 150 million rubles, then you lose the right to use the simplified system from the beginning of the quarter in which the excess was made.

Reporting on the simplified taxation system in 2017

The simplified taxation system is quite simple for accounting and reporting, especially for the STS 6%. The tax return under the simplified tax system is submitted alone, at the end of the year, by March 31 for enterprises and by April 30 for individual entrepreneurs. Additionally, a book of income and expenses is maintained (), where during the year they reflect all income received, and those working on the simplified tax system Income minus expenses also take into account the expenses incurred. There are no other tax reporting on the simplified taxation system in 2017.

Certain difficulties may arise for those STS payers who pay tax on income reduced by expenses. The main risk here lies in the non-recognition by the tax office of some of the expenses declared in the declaration under the simplified tax system. In this case, in addition to the arrears, i.e. additional charges of a single tax, a penalty will be calculated and a fine will be imposed under Art. 122 NK (20% of the unpaid tax).

To avoid such problems, it must be borne in mind that the costs incurred must be:

1. Economically justified, that is, be directly aimed at making a profit.
2. Documented by at least two documents: on the fact of a business transaction and on payment of expenses.

Calculation of USN tax

The calculation of the simplified tax system and the payment of tax on the simplified taxation system has its own characteristics. Although the tax period for calculating the tax is a calendar year, the obligation to pay advance payments to the simplified tax system arises based on the results of the quarter in which the income was received. If there was no income in any quarter, then there is no need to pay advance payments.

For those who work on the simplified taxation system under the simplified taxation system Income minus expenses, there is also an obligation to pay the minimum tax. If at the end of the year you received a proven loss, you are still required to pay tax in the amount of 1% of the income received.

The due dates for advance payments on the simplified tax system 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.

Further, at the end of the year, the final calculation of the tax is made, taking into account all the quarterly advance payments already made. The deadline for paying tax on the simplified tax system at the end of the tax period is until March 30 of the next year.

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 you on favorable terms.

If you want to avoid annoying financial losses, you need to competently. 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 month of free accounting services.