Gifts for business partners accounting. Accounting for gifts and other holiday expenses

By 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 tax rate of 15%. Only the 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 have chosen the simplified tax system of 6 percent of the taxable base (and this is all the income of the simplified tax) will pay exactly 6% to the budget in the form of a single tax. Let's consider the main points of its calculation and payment.

How to calculate tax with simplified tax system 6%?

The Tax Code obliges taxpayers to calculate the tax at the simplified tax system of 6% independently (Part 2 of Article 346.21 of the Tax Code of the Russian Federation). What income is subject to simplified tax is stated 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 1st quarter, half a year and 9 months.

Advance tax payments to “simplified” residents must be calculated quarterly. Under the simplified tax system, “income” is 6%, all income received during the quarter (that is, on a cumulative basis from the beginning of the year to the end of each quarter) is multiplied by the tax rate. Previously accrued advances for the previous quarter are subtracted from the resulting figure. The deadlines for paying advances for “simplified” tax are the same for all taxpayers: no later than April 25 for the 1st quarter, July 25 for the half-year and October 25 for 9 months. Tax returns are submitted once a year; they do not need to be submitted at the end of the quarter.

Example:

Individual entrepreneur Ivanov earned 32,000 rubles in the 1st quarter of 2016. At the end of the quarter, he calculated the simplified tax system at 6%: 32,000 rubles. x 6% = 1920 rub.

In the 2nd quarter, income amounted to 21,000 rubles. The tax is calculated on an accrual basis: (RUB 32,000 + RUB 21,000) x 6% – RUB 1,920. = 1260 rub.

At the end of each year (tax period), taxpayers using the “simplified 6%” rate calculate the final tax amount: all income received for the year is summed up and multiplied by the 6% rate. Next, the amount of advances must be subtracted from the result obtained, as shown in the example above. The simplified tax is paid on March 31 of the following reporting year (if the payer is an organization), and on April 30 (if the payer is an individual entrepreneur). A simplified tax return must be submitted within the same time frame.

simplified tax system “income”. Reduction of tax on contributions

If the taxpayer’s choice falls on “income,” he is deprived of 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 statutory tax deductions.

“Simplers” have the right to reduce the calculated tax (and advances) by the amount of insurance contributions to the Pension Fund, Social Insurance Fund, Federal Compulsory Medical Insurance Fund, as well as contributions for injuries (clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation). By Law of July 24, 2009 No. 212-FZ, all persons using the 6% simplified tax system are required to pay insurance contributions to the following funds: Pension Fund, Social Insurance Fund, Federal Compulsory Medical Insurance Fund. Legal entities and entrepreneurs pay monthly insurance contributions to the funds from employee salaries, as well as from payments under civil contracts concluded with individuals.

Let us remind you that for amounts exceeding the basic limit of an employee’s income, reduced insurance contributions are paid to the Pension Fund and the Social Insurance Fund. The maximum base for calculating contributions changes annually. In 2016 it was 796 thousand rubles. for contributions to the Pension Fund and 718 thousand rubles. – for contributions to the Social Insurance Fund (Resolution of the Government of the Russian Federation dated November 26, 2015 No. 1265), for the Federal Compulsory Medical Insurance Fund no limit has been established. The current tariffs for contributions to the Pension Fund are 22%, to the Social Insurance Fund – 2.9%, to the Federal Compulsory Medical Insurance Fund – 5.1%.

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

The tax under the “simplified 6 percent” can be reduced only in the quarter in which insurance contributions to extra-budgetary funds were paid, even if they were accrued for a different quarter. If you have assessed contributions but have not yet transferred them to the budget, they cannot be used as a deduction.

For example, you calculated insurance premiums for March 2016, but paid them in April 2016. The simplified tax must be reduced by the amount of contributions paid when it is transferred for the first half of 2016, and not for the 1st quarter. Despite the fact that initially the contributions are “March”. Please 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 amount of tax or advance payment under the simplified tax system. If the “simplified” individuals are individual entrepreneurs without employees, they reduce the tax on all contributions paid to the Pension Fund and the Federal Compulsory Medical Insurance Fund, that is, 100%.

STS 6 percent and tax reduction in 2016

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

Costs of paying employees temporary disability benefits. You can reduce the amount of tax by these payments, but not completely, but only the part that the employer pays on the certificate of incapacity 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 the remaining 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 contributions for injuries - employees receive this money from the Social Insurance Fund (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 the event 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 incapacity for work, 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, a simplified tax can reduce the trade tax paid in the reporting period. However, only in the part calculated exclusively from the taxpayer’s trading activities at the simplified tax system of 6%. In 2016, the fee may be introduced in St. Petersburg and Sevastopol, but for now it is collected only in Moscow. To apply the deduction no later than five days from the date of occurrence of the object of taxation with 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 by which the tax can be reduced at a simplified rate of 6% (contributions, sick leave benefits, payments under voluntary personal insurance contracts) is equal to or greater than the calculated tax, the tax can be reduced only by 50% of its total amount or advance. There are no restrictions in the Tax Code on the amount of deduction in terms of the trade tax for the “simplified 6%” tax, so the simplified tax can be reduced by the entire amount of the trade fee paid.

Hello dear readers. Today Daria Milto (a specialist in the field of accounting and tax accounting) has prepared a review article about the simplified taxation system (also known as the simplified taxation system or simplified tax system).

• who can apply the simplification;
• how to switch to the simplified tax system;
• advantages of the simplified tax system for an entrepreneur;
• basic parameters and examples of tax calculations according to the simplified tax system for different bases (income 6%, income minus expenses 15% with and without employees).

This article is a must-read for anyone who is planning to run a business and is looking towards a simplified taxation system.

Advice! It can greatly facilitate the maintenance of the simplified tax system and other nuances of accounting this service, try it to minimize risks and save time.

The simplified tax regime is quite common among individual entrepreneurs and small organizations. This is due to the ease of accounting, calculation and payment of tax, the ability to optimize your tax burden, etc.

But, like any other special regime, the simplified tax system has its own characteristics. Let's consider the important points of the simplified tax system and the changes that need to be paid attention to in 2019.

Who can apply the simplification

The first question that should arise for an entrepreneur who wants to pay taxes according to the simplified tax system is, can I switch to the simplified tax system? Yes, there are restrictions on switching to the special regime.

Note:

• • the average number of employees per year should not be more than 100 people;
  • annual income does not exceed 150 million rubles. – otherwise you “fly away” from the simplification, starting from the quarter in which the excess occurred;

Important! This amount is not adjusted for the deflator coefficient; the effect of the corresponding provision of the Tax Code of the Russian Federation is suspended until January 1, 2020. That is, you just need to focus on the figure of 150 million rubles.

• • the residual value of fixed assets should not exceed 150 million rubles (relevant for organizations);
  • the share of other legal entities in the authorized capital cannot exceed 25% (also relevant for organizations);
  • The organization should not have branches.

Important! Since 2016, organizations with representative offices can apply a simplified procedure. But for legal entities with branches, the ban on its use is still in effect.

Let us recall that a representative office is considered a separate division that represents and protects the interests of a legal entity, and a branch is a separate division that performs all or some of the functions of a legal entity.

Both legal entities and individual entrepreneurs can apply the simplified special regime. An already operating organization has the right to switch to a simplified tax system in 2020 if its income for the previous 9 months of 2019 was less than 112.5 million rubles.

Important! This amount is also not adjusted for the deflator coefficient; the corresponding provision of the Tax Code of the Russian Federation is suspended until January 1, 2020. That is, you just need to focus on the figure of 112.5 million. The limit is set for organizations, for individual entrepreneurs there are no restrictions.

Those who encounter the simplified tax system for the first time should also further study Chapter 346.12 of the Tax Code, since the simplified tax system cannot be used by some organizations and individual entrepreneurs.

As for organizations, these are:

• banks, investment funds, microfinance organizations, insurers and others similar;
• budgetary institutions;
• foreign organizations;
• those involved in gambling;
• participants in production sharing agreements.

In addition, organizations and individual entrepreneurs who:

• produce excisable goods;
• extract and sell minerals (with the exception of common types);
• switched to Unified Agricultural Tax;
• did not report their transition to a simplified system within the prescribed period.

The simplified form cannot be used by notaries and lawyers engaged in private practice.

Advantages of the simplified simplified tax regime

In principle, the simplified version is popular precisely because it has a lot of advantages.

Among them:

• The simplified tax system is a tool for optimizing tax payments: you can significantly save on taxes;
• tax period – year: rented once, advance payments are transferred throughout the year;
• can be deducted from tax on insurance premiums;

Important! Due to the introduction of the trade tax, it is now possible to deduct not only insurance premiums from the tax amount, but also the paid trade tax.

• excludes the payment of VAT (except for imports), personal income tax (for individual entrepreneurs) and income tax (for legal entities);

Important! The use of a simplified special regime no longer provides an exemption from paying property tax. The change came into force in 2015: the tax calculated on the cadastral value of objects is paid by everyone, regardless of what tax regime is used.

• allows you to choose a tax base (income or income minus expenses);
• it is possible to use preferential rates;

Important! Previously, the region could establish a preferential rate only for those who calculate the tax on the basis of “income minus expenses” - it could be set within the range of 5 to 15%, but now this can be done for those who pay tax on the basis of “income” . Since last year, regional authorities can reduce it from 6% to 1% at their discretion, depending on the categories of taxpayers.

Important! For taxpayers of the Republic of Crimea and the city of Sevastopol, the rate for the period 2017-2021 is: may be reduced to 3%, but only for those who will calculate the tax on the basis of “income minus expenses.”

Important! A zero rate can be introduced in the regions for newly registered individual entrepreneurs working in the social, industrial and scientific spheres, as part of a “tax holiday”. To these three areas of activity is also added the sphere of consumer services to the population, so those who are going to open an individual entrepreneur specifically in the field of consumer services may well become participants in the “tax holiday” in their region.

• simplified accounting (for individual entrepreneurs – KUDIR and fixed assets).

The main disadvantage of simplification is the lack of VAT. For individual entrepreneurs and LLCs, which vitally need to retain their large counterparties, VAT becomes a significant factor: they have to remain on the general regime. Simplifications are sometimes made at the buyer's request. In this case, it is still necessary to pay VAT, but it is no longer possible to take it into account both in income and expenses.

How to switch to simplified tax system

Here you need to understand whether you are already working or not yet.

For newly registered individual entrepreneurs (LLC), the procedure is as follows: you need to submit an application within 30 days from the date of state registration, otherwise you will automatically become a tax payer under the general system.

The application can be submitted simultaneously with the package of documents for registration - this is even better, otherwise you will forget, be late, and so on. It is drawn up according to form No. 26.2-1. Individual entrepreneurs submit an application at their place of residence, organizations - at their location. If you are just going to register an individual entrepreneur (LLC), then use the service for drawing up documents and there you will also draw up an application for the transition to the simplified tax system. A description of the process is in the article.

If an individual entrepreneur (LLC) is already working and wants to switch to a simplified system from the new year, then: the application must be submitted before December 31 of the current year. It is important that all limiting indicators of your business (number of employees, income, etc.) do not exceed those established in the Tax Code of the Russian Federation.

Operating LLCs and individual entrepreneurs have the right to switch to the simplified tax system only from the beginning of next year.

If at the end of one of the tax (reporting) periods your income exceeds the annual limit, then you lose the right to apply the simplification. You no longer have the right to apply this special regime, and the countdown begins from the beginning of the quarter when the excess income occurred. From now on, you are a payer under OSNO.

Basic parameters of simplification

As with other tax regimes, the simplified tax system has the following basic parameters: object, base and rates for tax calculation, tax (reporting) period. Let's look at them.

An object. The simplified version provides for the choice of a taxable object at your discretion: either the amount of all income, or the difference between income and expenses - essentially, profit. The object is selected for a period of one year; accordingly, it can only be changed from the beginning of the new year.

Example: In 2019, the individual entrepreneur uses the simplified tax system at 6%; after analyzing his income and expenses, he comes to the conclusion that it is more profitable for him to pay tax under the simplified tax system of 15%. Before December 31, 2019, he must notify the tax office of his intentions, then from January 1, 2020, he will be able to use the simplified tax system of 15%.

There is one exception: if there are contractual terms of trust management of property or a simple partnership is in effect, then only the simplified tax system of 15% can be used.

The tax base. There are also two options, each of which corresponds to a particular object, depending on which one you have chosen for taxation of your business:

1. income in monetary terms – for simplification at 6%;
2. the difference between income and expenses in monetary terms – for simplification, 15% each.

It should be noted that the list of expenses is quite limited and is listed in Art. 346.16 Tax Code of the Russian Federation.

Rates. For the “income” base, the rate is 6%, with the simplified “income – expenses” - 15% - these rates are standard! They may be reduced in your region! To determine if you can use the reduced rate, you need to check your local law!

A reduced rate can be established for all payers of the simplified tax system in the region, or maybe only for those who carry out specific types of activities; other entrepreneurs will consider the tax to be 15%. Regional authorities often use this opportunity as a tool to attract investment into the region.

Here the question usually arises: which object to choose? Of course, you need to choose an object of taxation based on your benefit, that is, the smallest amount of tax. Let's do some calculations for comparison.

Example: you are registered as an individual entrepreneur, you are using a simplified tax system, your income for the year is 900 thousand rubles, expenses are 430 thousand rubles. What is the tax amount?

With the simplified tax system (“income” and 6%): 900 * 6% = 54 thousand rubles.

Under the simplified tax system (“income – expenses” and 15%): (900 – 430) * 15% = 70.5 thousand rubles.

In our case, the simplified tax system with the “income” base is much more profitable, but if the expenses of your business amounted to a more significant amount, for example, 590 thousand rubles:(900 – 590) * 15% = 46.5 thousand rubles.

It turns out that the simplified tax system (15%) is more profitable to use if income and expenses are related to each other as 1 to 0.6, that is, the expenditure portion is 60% or more of the income. Theoretically, if the expenditure part of the calculation is 60% of income, then the tax in both options will be the same.

Indeed, if expenses were equal to 540 thousand rubles, then:

(900 – 540) * 15% = 54 thousand rubles.

In practice, this rule does not always apply, as there are other factors. What do you need to remember?

1. Not all expenses can be accepted for tax calculation:

• In order to recognize expenses, they must be documented (the fact of payment and the fact of transfer of goods, works, services). If an expense is not confirmed, it cannot be accepted for tax purposes.
• the expense must correspond to the list established in the Tax Code of the Russian Federation, otherwise it also cannot be accepted for calculating tax;
• Some expenses are recognized only when special conditions are met.

2. When calculating the simplified tax of 6%, you can deduct insurance premiums:

• it is allowed to deduct all contributions for oneself when the individual entrepreneur is not the employer;
• You can deduct contributions both for yourself and for employees, but not more than 50% of the tax value when the individual entrepreneur is the employer.
• Since 2016, taxpayers can also deduct the amount of trade tax paid!

3. To simplify matters, a reduced rate may apply specifically in your region.

4. For a simplified tax payer (income minus expenses), there is an obligation to calculate the minimum tax: 1% of annual income. The amount received is compared with the amount of income paid for the year. If it turns out to be less than the calculated minimum or equal to zero, then the state needs to pay exactly the amount of the minimum tax.

The deadlines for payment of tax amounts and presentation do not depend in any way on the object or the simplified rate. For this special regime, the tax period is set to a year, and the reporting quarter is considered. In a simplified manner, you need to transfer advance payments to the budget. The deadline for their payment is strictly until the 25th day of the month following the reporting quarter. Final payments are made after the end of the year; organizations must submit a declaration and pay additional tax by March 31, individual entrepreneurs by April 30.

How to make all tax calculations

For simpler and more understandable accounting and tax accounting according to the simplified tax system, we recommend using "My Business" service.

The simplified tax is calculated as follows: the base chosen for taxation is multiplied by the corresponding rate as a percentage. Next, contributions to insurance funds and trade fees transferred for the reporting period, and advance payments previously transferred to the budget are taken into account. Let's look at a few basic examples.

Simplified: “income” and a rate of 6%

Example 1: you are registered as an individual entrepreneur, you work alone, you do not hire employees, you have earned an income of 250 thousand rubles in a year, you have paid your contributions in full (in 2019 the amount will be 36,238 rubles), you do not pay a trading fee.

simplified tax system = 250,000 * 6% -36 238 = - 21 238 rubles – negative value, no tax needs to be paid.

If the income were a little more, 300 thousand rubles, the situation is similar:

simplified tax system = 300,000 * 6% -36 238 = - 18 238 rubles - a negative value, there is no need to pay tax.

If the income were significantly higher, 700 thousand rubles, the tax amount would be:

simplified tax system = 700,000 * 6% -36 238 = 5,762 rubles

Income exceeded 300 thousand rubles, from the excess you need to transfer an additional pension insurance contribution:

(700 – 300) * 1% = 4 thousand rubles

With a much larger income, for example 16 million rubles:

simplified tax system = 16 million * 6% -36 238 = 923,762 rubles

Additional contribution to the Pension Fund = (16 million – 300,000) * 1% = 157,000 rubles, but:

The contribution limit for pension insurance in 2019 is 234,832 rubles, of which you have already transferred 29,354 rubles, leaving 205,478 rubles remaining. The calculated additional contribution does not exceed this value, which means that you need to pay exactly 157 thousand rubles.

Important! For 2019, individual entrepreneurs must report insurance premiums based on fixed amounts of 29,354 rubles to the Pension Fund and 6,884 rubles to the Federal Compulsory Medical Insurance Fund, a total of 36,238 rubles.

Example 2: you are registered as an individual entrepreneur, for the optimal functioning of the business you have hired three employees. Over the year, your company’s income reached 780 thousand rubles. During the year, without violating the deadlines, you transferred all insurance premiums for your employees in the amount of 50 thousand rubles and for yourself in the established amount. How much can the tax be reduced?

STS = 780 * 6% = 46.8 thousand rubles

You have the right to deduct insurance premiums for employees and for yourself from this value, but not more than half of the tax. The total amount of contributions paid is 50,000 + 36,238 = 86,238 rubles.

50% of tax: 46.8 * 50% = 23.4 thousand rubles

Tax (to the budget) = 46.8 – 23.4 = 23.4 thousand rubles (after all, the entire amount of contributions cannot be deducted, it exceeds 23.4 thousand).

Additional contribution to the Pension Fund = (780 – 300) * 1% = 4.8 thousand rubles

Example 3: How to calculate advance payments using the simplified 6% rate? Let's say you are an individual entrepreneur and there are no employees. Quarterly income was: 600, 200, 120, 90 thousand rubles. Contributions for yourself You transferred 36,238 rubles to the funds in the 1st quarter of 2019, you do not pay a trading fee.

Let’s preliminary calculate the accumulated amounts of income:600 , 800 , 920 And1 010 thousand rubles respectively.

• simplified tax system (advance payment for quarter 1) = 600,000 * 6% - 36,238 = 2,762 rubles
• Additional contribution to the Pension Fund = (600,000 – 300,000) * 1% = 3,000 rubles (we will accept the deduction further)
• Simplified tax system (2nd quarter advance) = 800,000 * 6% - 2,762 – (36,238 + 3000) = 6,000 rubles
• Additional contribution to the Pension Fund = (800,000 – 300,000) *1% - 3,000 = 2,000 rubles (we will accept the deduction further)
• STS (advance 3 quarter) = 920,000 * 6% - (2,762 + 6,000) – (36,238 +3,000 + 2,000) = 5,200 rubles
• Additional contribution to the Pension Fund = (920,000 – 300,000) * 1% - 3,000 – 2,000 = 1,200 rubles (accepted for deduction in the final calculation)
• STS = 1,010,000 * 6% - (2,762 + 6,000 + 5,200) – (36,238 + 3,000 + 2,000 + 1,200) = 4,200 rubles – at the end of the year
• Additional contribution to the Pension Fund = (1,010,000 – 300,000) * 1% - 3,000 – 2,000 – 1,200 = 900 rubles (you have the right to deduct them when calculating the advance payment for the 1st quarter of the next year)

In total, you will pay 18,162 rubles in tax for the year.

Important: additional insurance premiums, which are calculated from the amount of excess income, can be paid in one payment after the end of the year, or part of it can be paid in the current year: from the moment when income began to exceed 300 thousand rubles. All amounts of insurance contributions - mandatory and additional - can be taken into account when calculating the tax, the main thing is that the tax can be reduced only on those contributions that were paid in this reporting period. If you transfer additional contributions after the end of the year, you will be able to deduct these amounts only when calculating advance amounts under the simplified procedure for the 1st quarter of the next year.

So, in our example, we will slightly change the conditions: we will not transfer additional contributions this year, we will pay only a fixed amount. Then it turns out that for the year the tax payable will amount to 24,362 rubles. You should also note the fact that you have the right to transfer fixed contributions for yourself as you wish: quarterly in equal amounts, one-time in one of the periods, in two or three different parts, the main thing is to transfer them before the end of the year.

Simplified: “income minus expenses” and a rate of 15%

Example 1: you are registered as an LLC, apply a simplified tax rate of 15%. The quarterly income of your company was: 550, 690, 750 and 920 thousand rubles, respectively, expenses - 310, 505, 390, 410 thousand rubles. How to calculate advance payments?

STS (advance 1 quarter) = (550 – 310) * 15% = 36 thousand rubles

Simplified tax system (2nd quarter advance) = (1,240 – 815) * 15% – 36 = 27.75 thousand rubles

simplified tax system (advance payment for quarter 3) = (1,990 – 1,205) * 15% - (36 + 27.75) = 54.15 thousand rubles

STS (year) = (2,910 – 1,615) * 15% - (36 + 27.75 + 54.15) = 76.35 thousand rubles

In total for the year you need to transfer 194.25 thousand rubles in tax; insurance premiums are already taken into account in expenses when calculating the tax.

Payers of simplified taxes (income - expenses) must calculate the minimum tax, in our example it will be equal to:

2,910 * 1% = 29.1 thousand rubles

And our organization paid 194.25 thousand rubles. Now, if the tax calculated by us using the above algorithm turned out to be less than 29.1 thousand, then the LLC would be obliged to pay this minimum of 29.1 thousand.

Example 2: The individual entrepreneur applies a simplified tax rate of 15%; he submitted a declaration to the inspectorate, where he indicated in rubles: 3.35 million income, 1.78 million expenses, respectively, the tax base of 1.57 million and the tax of 235.5 thousand rubles.

All expenses are reflected in KUDIR, you attached supporting documents for them to the declaration, cost items were:

• carrying out the purchase of various goods corresponding to the assortment of your store for subsequent resale 1.12 million rubles;
• wages and contributions to insurance funds 0.28 million rubles;
• rent for office and warehouse premises is 0.33 million rubles;
• payment for communications and Internet 0.01 million rubles;
• office for production needs 0.01 million rubles;
• purchase of a TV for the office lobby: 0.03 million rubles.

As a result of the audit, the tax office did not accept all expenses for tax calculation, but only:

• purchase of goods 0.98 million rubles, since the remaining purchased goods remained unsold to customers;
• wages and contributions 0.28 million rubles;
• rent of space 0.33 million rubles;
• communications and Internet 0.01 million rubles;
• purchase of office supplies 0.01 million rubles.

0.03 million rubles for a TV were not accepted at all, since they were not related to the conduct of business.

As a result: expenses were recognized only in the amount of 1.61 million rubles. The tax amount is:

(3.35 – 1.61) * 15% = 0.261 million rubles.

In such a situation, the tax office will charge a tax arrears of 25.5 thousand rubles plus a fine of 20% of this amount - 5.1 thousand rubles.

Reporting according to the simplified tax system

In order to submit reports according to the simplified tax system on time and correctly, we also recommend using "My Business" service.

What kind of reporting entrepreneurs need to submit to the simplified tax system depends on their organizational and legal form. In any case, you need to fill out and submit a declaration according to the simplified tax system:

• LLCs are rented out until March 31;
• Individual entrepreneurs are handed over on April 30.

In addition to the declaration, organizations using the simplified tax system also submit:

• data on the average number of employees;
• employee income certificates ( and );
• reporting on insurance premiums;
• declarations for other taxes as necessary;
• statistical reports if necessary.

OK it's all over Now. If you have questions, ask in the comments.

USN, UTII, OSNO, Unified Agricultural Tax, PSN - for some these abbreviations mean nothing, but for entrepreneurs they indicate the tax burden. Absolutely all taxpayers can work according to the general scheme. But in Russia OSNO is the most burdened - both financially and administratively. Small businesses more often choose preferential tax regimes, which allow start-up businesses to develop in gentle conditions. In this article we will talk about the simplified tax system (6%).

The essence of the scheme

The simplified tax system is the most popular among small businesses. Its attractiveness is explained by its low load and relative ease of record keeping. Entrepreneurs who choose this regime are exempt from paying VAT and property tax and transfer only a single tax. The procedure for using the scheme is explained in Chapter. 26 of the Tax Code of the Russian Federation.

The right to apply the simplified tax system (6 percent) is granted to organizations without branches with an average annual number of up to 100 people and an income for 9 months of less than 45 million rubles. The residual value of the fixed assets cannot exceed 100 million rubles. Taxpayers can independently choose the base for calculations: simplified tax system 6%, tax reduction due to expenses.

“Simplified” cannot be used by the following organizations:

• banks, investment funds, insurers;
• budgetary institutions;
• foreign companies;
• providing legal and notary services;
• involved in gambling.

Also, individual entrepreneurs who:

• manufacture excisable goods;
• are engaged in the extraction and sale of minerals;
• are located at the Unified Agricultural Tax;
• did not inform about their transfer in a timely manner.

The tax 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 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;
• the ability to reduce the tax base;
• exemption from VAT, personal income tax;
• the ability to independently choose the tax base;
• availability of preferential rates;
• simplified accounting.

Disadvantages of the simplified tax system

• Restrictions on types of activities. Financial institutions, notaries and lawyers, non-state pension funds and other organizations listed in Art. 346 Tax Code of the Russian Federation.
• There is no possibility to open representative offices. This factor can become an obstacle for companies that are planning to expand their business.
• Limited list of expenses for the second scheme.
• No obligation to prepare invoices. On the one hand, this saves time on paperwork. On the other hand, it may become an obstacle for counterparties who pay VAT. They will not be able to claim the tax for refund.
• The inability to reduce the basis for losses incurred during the period of using the simplified tax system when switching to other modes, and vice versa.
• Under the second scheme, tax will have to be paid even if the company incurred losses during the reporting period.
• In case of violation of regulations, the right to use the simplified tax system is lost.
• Reducing the basis due to advances that in the future may turn out to be erroneously credited amounts.
• Preparation of reports upon liquidation of an organization.
• In the case of selling fixed assets purchased during the period of using the simplified tax system, the tax base will have to be recalculated, an additional fee and a penalty will have to be paid.

How to go?

For newly created individual entrepreneurs, the procedure is as follows. Submit an application in Form No. 26.2 simultaneously with the package of documents for state registration. Individual entrepreneurs transfer documents at their place of residence, LLCs – at their location. If an application to use the simplified tax system (6%) is not submitted within 30 days after state registration, the taxpayer automatically switches to the general system. Operating enterprises must submit an application by December 31. If all parameters (number of employees, volume of income, cost of operating systems) are met, there will be no problems with the transition to the “simplified system”.

First scheme: simplified tax system (income 6%)

The tax base (income) is multiplied by 6%. Advances already transferred for the year are deducted from the result obtained. At the expense of insurance premiums paid to employee benefits (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 contributions for December 2015 are transferred in January 2016, they will reduce the amount of the collection for the previous period. They will not affect the 2016 tax in any way.

Examples

The tax 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 contributions, the tax amount 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 = 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 greater than the limit, so only 43 thousand rubles will be taken into account.

Tax payable: 87 – 43.5 – 45 = - 1.5 thousand rubles.

There is an overpayment. Accordingly, nothing needs to be transferred to the budget for the current period.

Second scheme: reducing costs

Expenses are subtracted from income, then the amount is multiplied by 15%. Regional regulations may reduce the tax rate 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 amount collected for the year is less than 1% of income, then you need to pay a minimum tax of 1% of income.

Expenses may include costs for the purchase of materials, fixed assets, creation of intangible assets, wages, insurance premiums, etc. All of them must be economically justified and supported by documents. An entrepreneur must keep a “Book of Income and Expenses” and 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 = 0.5 x 0.15 = 0.075 million rubles. – tax amount;

The tax amount is greater than the minimum payment. You should pay to the budget: 75 – 45 = 30 thousand rubles.

The enterprise's income for the year amounted to 4 million rubles, expenses - 3.8 million rubles, advance payments for 9 months - 45 thousand rubles. We count:

1) 4 - 3.8 = 0.2 x 0.15 = 0.03 million rubles. - tax amount;

2) 4 x 0.01 = 0.04 million rubles. – 1% of income.

The calculated tax amount is less than the minimum. You need to pay 40 thousand rubles to the budget.

This is how the simplified tax system is calculated (6%, 15%).

Object of Calculus

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. For entrepreneurs providing services who do not have large material expenses, it is more profitable to use the simplified tax system (6% income). Individual entrepreneurs engaged in trade or production should choose a scheme that reduces 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 records correctly and have primary documents (with signatures and seals) confirming expenses.

Reporting

Individual entrepreneurs using the simplified tax system (6%) must know what data to submit to the tax office.

• Book of accounting of income and expenses (KUDiR).
• Declaration.

KUDiR is kept by the individual entrepreneur. It displays only income. At the end of the year, it is printed out, the pages numbered and stitched. Until April 30, 2016, a declaration under the simplified tax system is submitted to the Federal Tax Service. Contributions to extra-budgetary funds can be paid in two payments until December 31.

Deadlines

Individual entrepreneurs must pay taxes by the 25th day of the first month of the next quarter: 6% of the simplified tax system is repaid at the end of the year. Let's look at the tax calendar for the year:

04/01/16 - pay contributions to the funds (for the first quarter of 2016 and the balance for 2015);

04/25/16 - pay an advance to the Federal Tax Service (for the first quarter of 2016);

04/30/16 - transfer taxes from the simplified tax system to the funds (for 2015);

04/30/16 - submit a declaration for 2015 to the Federal Tax Service;

07/01/16 – transfer contributions (for the 2nd quarter);

07.25.16 - pay an advance to the Federal Tax Service (for six months);

01.10.16 - transfer contributions to the funds (for the third quarter);

10.25.16 - pay an advance to the Federal Tax Service (for the third quarter);

12/31/16 - transfer contributions (for the fourth quarter).

You only need to appear at the inspection once to submit a declaration under the simplified tax system.

Changes 2016

In the new year, income limits increased by 32.9%:

• 79.74 million rubles. - the maximum amount of income at which you can remain on the simplified tax system in 2016;
• 59.805 thousand rubles. the income limit that will be in effect in 2017;
• no more than 51,615 thousand rubles. Entrepreneurs must earn money in 9 months of 2015 in order to switch to the simplified tax system in 2016.

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 included in the audit plan by mistake, it can exclude itself from the list. To do this, you need to write an application, attach certified copies of the report on financial results, information about the average headcount and submit a package of documents to the Rospotrebnadzor office.

Expenses for gifts to business partners can be taken into account as part of entertainment or advertising expenses if certain conditions are met. In addition, you can arrange for the free transfer of gifts to partners. The tax and accounting records of the donor company depend on the chosen option.

Many companies give gifts to business partners. In this regard, the donor company has a question about how to take into account the costs of purchasing gifts when calculating income tax. The answer depends on the method of documentation and sources of financing.

Gifts to partners as gratuitous transfers

The easiest way is to register a gift to partners as a gratuitous transfer. The source of financing will be the company's net profit. If the gift is addressed not to a specific partner - an individual, but to a company, it should not be more than 3,000 rubles ( subp. 4 paragraphs 1 art. 575 Civil Code of the Russian Federation).

With this option, the costs of purchasing gifts for partners cannot be written off as an expense in tax accounting ( clause 16 art. 270 Tax Code of the Russian Federation; letter Ministry of Finance of Russia dated October 19, 2010 No. 03-03-06/1/653). In this regard, the company will have a permanent tax liability in its accounting if it applies PBU 18/02 (clause 7 PBU 18/02, approved. by order Ministry of Finance of Russia dated November 19, 2002 No. 114n). This method is simple for the donor, but will not please the partner company, because it will have to pay income tax on the value of the gift. Please note that the partner has the right to refuse the gift ( Art. 573 Civil Code of the Russian Federation).

There is no special document for giving gifts to third parties, therefore we consider it possible to formalize the transfer of gifts by internal acts.

A gratuitous transfer is considered a sale, so VAT must be charged on the cost of the gift.

2750 rub. x 6 = 16,500 rub.

Incl. VAT:

419 rub. x 6 = 2514 rub.

DEBIT 60 CREDIT 51

DEBIT 19 CREDIT 60

DEBIT 10 (41) CREDIT 60

DEBIT 91-2 CREDIT 68 subaccount “VAT”

2514 rub. - VAT is charged on the gratuitous transfer of gifts to partners;

DEBIT 91-2 CREDIT 10 (41)

RUB 13,986 - the loss from the gratuitous transfer of gifts is reflected;

DEBIT 68 CREDIT 19

2514 rub. - VAT is accepted for deduction;

DEBIT 99 CREDIT 68 subaccount “Income Tax”

2792 rub. (RUB 13,986 x 20%) - reflects a permanent tax liability.

Gifts to partners and entertainment expenses

Some companies present gifts to partners at an official reception and record expenses as entertainment expenses. Do such expenses include the costs of purchasing gifts for business partners, tax code doesn't explain. This leads to disputes with tax authorities.

Expenses for gifts to be given as part of an official reception cannot be taken into account for income tax, since they are not included in Article 264 Tax Code ( Art. 264 Tax Code of the Russian Federation). This position is adhered to by the Russian Ministry of Finance ( letter Ministry of Finance of Russia dated March 25, 2010 No. 03-03-06/1/176). According to officials, only expenses for food and alcoholic beverages for official receptions and buffet services can be included in hospitality expenses.

If the donating company nevertheless decides to account for gifts to partners as entertainment expenses, then they need to be normalized - taken into account within 4 percent of labor costs ( clause 2 art. 264 Tax Code of the Russian Federation).

Judges allow some gifts to be included in hospitality expenses. For example, the cost of souvenirs with company symbols, which are given to partners at a business reception, according to the judges, can be written off as expenses. If such costs are confirmed by documents, they can be taken into account for income tax within the limits of the norms (regulatory Federal Antimonopoly Service of the Moscow Region dated January 31, 2011 No. KA-A40/17593-10, dated October 5, 2010 No. KA-A41/11224-10). Also included in the representative expenses are expenses for the purchase of flowers, chocolates, floral arrangements for receptions (regulatory Federal Antimonopoly Service of Moscow dated September 3, 2010 No. KA-A40/10128-10).

Special mention should be made about gifts in the form of alcohol, if they are taken into account as entertainment expenses. Previously, tax officials believed that resolving business issues was incompatible with the consumption of alcoholic beverages. However, the courts and the Ministry of Finance of Russia are of a different opinion (post. FAS UO dated November 10, 2010 No. Ф09-7088/10-С2, FAS SZO dated July 16, 2008 No. A56-15358/2007; letter of the Ministry of Finance of Russia dated August 16, 2006 No. 03-03 -04/4/136). If the costs of alcoholic products do not exceed the amounts stipulated by business customs and are correctly documented, then the company has every reason to take them into account in expenses. What level of alcohol is considered acceptable is not recorded anywhere.

It is clear from legal disputes that gifts to partners can be taken into account as entertainment expenses if the following conditions are met:

• during the tax period when the gifts were given, the giving company had an official reception of business partners;
• documents for entertainment expenses have been completed.

In accounting (as opposed to tax accounting), expenses for gifts to business partners must be taken into account in full and reflected as expenses for ordinary activities ( PBU 10/99, approved by order Ministry of Finance of Russia dated 05/06/1999 No. 33n). According to the Chart of Accounts, entertainment expenses for manufacturing and trading companies are accounted for in account 44 “Sales expenses”. Expenses must be recognized in the reporting period in which they occurred, regardless of the time of payment (clause 18 PBU 10/99).

To congratulate its partners, the company purchased six gift sets (champagne and sweets) worth 2,750 rubles. each (including VAT - 419 rubles). Total spent on gifts:

2750 rub. x 6 = 16,500 rub.

Incl. VAT:

419 rub. x 6 = 2514 rub.

The company's wage fund for 2011 is RUB 600,000.

The accounting entries look like this:

DEBIT 60 CREDIT 51

16,500 rub. - paid for gifts to partners;

DEBIT 19 CREDIT 60

2514 rub. - VAT is allocated on the cost of gifts to partners;

DEBIT 10 (41) CREDIT 60

RUB 13,986 - capitalized (gifts to partners);

DEBIT 44 CREDIT 10 (41)

RUB 13,986 - the cost of gifts to partners is written off;

DEBIT 68 CREDIT 19

2514 rub. - VAT is accepted for deduction.

600,000 rub. x 4% = 24,000 rub.

Within this amount, you can take into account the costs of purchasing gifts in tax accounting. In this example, the amount of costs is less than the standard (RUB 13,986.< 24 000 руб.), поэтому расходы учитываются при расчете налога на прибыль в полном объеме, постоянного налогового обязательства не возникает.

You can arrange the transfer of gifts to partners as an advertising campaign designed for an indefinite number of people. Then expenses are taken into account as advertising within 1 percent of revenue ( subp. 28 p. 1, clause 4 art. 264 Tax Code of the Russian Federation). If the gifts have the logo of the donating company, then the validity of such expenses will not raise doubts among the controllers ( letter Federal Tax Service of Russia for Moscow dated April 30, 2008 No. 20-12/041966.2). However, as a rule, the logo of the donor company is not applied to expensive gifts to partners, so the “advertising” nature of these expenses will most likely have to be proven in court.

In this case, the partner company can pay income tax on gifts received if it records them in its books. But since it is impossible to trace from documents exactly who received the gift, partners most often decide not to accept the gifts for accounting and not to pay tax.

The accounting entries for “promotional” gifts coincide with the entries for accounting for gifts in the form of entertainment expenses. IN Tax Code The list of required documents to confirm advertising expenses is not specified. In order to reduce the risk of claims from tax authorities, in addition to documents for the purchase of gift products, you can issue an order from the manager to conduct an advertising campaign, an estimate of the costs of its implementation and a report on the results of the promotion.

Gifts to partners - individuals

If the market value of gifts, including VAT, does not exceed 4,000 rubles for each recipient and business partners receive gifts from the company for the first time this year, then the partner does not have to pay personal income tax ( clause 28 art. 217 Tax Code of the Russian Federation). Also, individuals who are non-residents of the Russian Federation do not pay personal income tax ( clause 2 art. 209 Tax Code of the Russian Federation; letter Ministry of Finance of Russia dated 04/05/2011 No. 03-04-06/6-75). If these conditions are not met, gifts to partners will be their income in kind, from which personal income tax must be withheld. In this case, you should take into account the cost of all gifts that the partner has received since the beginning of the year, and withhold tax on the amount exceeding 4,000 rubles.

The partner is not an employee of the donor company, which means the company cannot withhold tax on its own. In such a situation, you must, within one month from the date of delivery of the gift, notify in writing the tax office at your place of registration about the income paid and the impossibility of withholding personal income tax from it ( clause 5 art. 226 Tax Code of the Russian Federation).

In July 2014, the company congratulated its business partner on his birthday by presenting him with a book (RUB 2,500). In December 2014, as a New Year’s greeting, the partner received a painting from the company (8,000 rubles). The person is a resident of the Russian Federation.

Personal income tax on income in kind:

((2500 rub. + 8000 rub.) - 4000 rub.) x 13% = 845 rub.

A notification was sent to the tax office at the place of registration of the company about the amount of personal income tax and the impossibility of withholding it from the recipient of the income - the business partner.