Usn different activities. Tax payments on the simplified tax system "income minus expenses"

The simplified taxation system is a popular special regime. It is often used to optimize the tax burden. However, not every business has the opportunity to apply it. The article discusses the restrictions on the use of "simplified", as well as types of activities that do not have the right to use it.

As such, there is no list of activities that fall under the simplified tax system, in contrast to the single tax on imputed income and a patent. But in order to switch to the simplified tax system, organizations and entrepreneurs must comply with a number of requirements.

One of them is the income limit. So, for the transition based on the results of nine months of the year in which the notification of the transition is submitted, the organization's income should not exceed 112.5 million rubles. There is no such requirement for IP.

Organizations and businessmen who already use simplified taxation must also comply with the income limit during the year. The upper limit of profitability is 150 million rubles for 2017.

On the transition to a simplified taxation system approved by the Order of the Federal Tax Service of Russia dated 02.11.2012 N ММВ-7-3 / [email protected]

If we analyze the types of activities permitted for the application of the simplified regime, then the Tax Code of the Russian Federation contains a list of entities that are not entitled to its application (clause 3 of article 346.12 of the Tax Code of the Russian Federation). If the business does not apply to the listed items, then the simplified tax system is allowed to apply.

In accordance with paragraph 3 of Art. 346.12 of the Tax Code of the Russian Federation do not have the right to use the simplified tax system:

1. Organizations with branches.

However, there are no restrictions in the article on the use of the simplified tax system by representative offices or separate divisions. Thus, we conclude that if the unit is not a branch, then the "simplification" is allowed.

2. Banks.

Analyzing the article, we can conclude that other credit institutions that are not banks are entitled to apply the simplified taxation system.

3. Insurers.

It should be noted that insurance agents acting on behalf of and on behalf of insurers, as well as insurance brokers acting in the interests and on behalf of insurers (reinsurers, policyholders), have the right to switch to a simplified system.

4. Non-state pension funds.

Non-state pension fund - an organization whose exclusive activity is non-state pension provision, including early non-state pension provision, and compulsory pension insurance. Such activities are carried out by the fund on the basis of a license to carry out activities for pension provision.

5. Investment funds.

Mutual investment funds of all types also do not have the right to use the simplified tax system.

6. Professional participants of the securities market.

Professional activities in the securities market include the following activities:

• brokerage;
• dealer activity;
• depository activity;
• securities management activities;
• activities to determine mutual obligations (clearing);
• activity on maintenance of the register of holders of securities;
• activity on the organization of trade in the securities market.

Individual entrepreneurs engaged in the sale and purchase of securities and shares in the authorized capital of an organization are entitled to apply the simplified taxation system on the same grounds as other taxpayers.

6. Pawn shops.

In accordance with the Federal Law of July 19, 2007 N 196-ФЗ “On Pawnshops”, a pawnshop is a legal entity - a specialized commercial organization whose main activities are the provision of short-term loans to citizens and the storage of things, which means that an individual entrepreneur cannot engage in such activities.

7. Organizations and individual entrepreneurs engaged in the production of excisable goods, as well as the extraction and sale of minerals, with the exception of common minerals.

The list of excisable goods is established by paragraph 1 of Article 181 of the Tax Code of the Russian Federation. The list of common minerals is subject to approval for the constituent entities of the Russian Federation.

The right to use the "simplified" is lost from the moment of acquiring a license for the use of subsoil with the intended purpose and types of work: geological survey, exploration and production of brown coal.

In practice, disputes often arise between entrepreneurs and tax authorities about whether this or that mineral is common, so it is worth studying the information in detail if doing business in this area and consulting in advance with the tax authorities on the possibility of applying the simplified tax system.

8. Organizations engaged in organizing and conducting gambling.

9. Notaries lawyers engaged in private practice, lawyers who have established lawyer offices, as well as other forms of lawyer formations.

10. Organizations that are parties to production sharing agreements.

Regulated by Federal Law No. 225-FZ of December 30, 1995 “On Production Sharing Agreements”.

11. Organizations and individual entrepreneurs who switched to the taxation system for agricultural producers (single agricultural tax).

12. Organizations in which the share of participation of other organizations is more than 25 percent.

The restriction on the share of participation of other organizations does not apply to:

• for non-profit partnerships, municipal unitary enterprises;
• for organizations whose authorized capital consists entirely of contributions from public organizations of disabled people, if the average number of disabled people among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent;
• non-profit organizations, including consumer cooperation organizations;
• on budgetary and autonomous scientific institutions, economic companies and economic partnerships, whose activities consist in the practical application (implementation) of the results of intellectual activity;
• established in accordance with the Federal Law of December 29, 2012 No. 273-FZ "On Education in the Russian Federation" by educational organizations of higher education.

13. Organizations and individual entrepreneurs with an average number of employees of more than 100 people.

At the same time, the average number of employees of the organization includes:

• average number of employees;
• the average number of external part-timers;
• the average number of employees who performed work under civil law contracts.

If an individual entrepreneur applies the patent taxation system and the simplified tax system, then for him the number of employees should not exceed 15 people.

15. Organizations and individual entrepreneurs whose residual value of fixed assets exceeds 150 million rubles.

Fixed assets are reflected in the balance sheet at their residual value, i.е. according to the actual costs of their acquisition, construction and manufacture, minus the amount of accrued depreciation.

16. State and budgetary institutions.

State institution - a state institution that provides public services, performs work and performs state functions in order to ensure the implementation of the powers of state authorities or local self-government bodies provided for by the legislation of the Russian Federation, the financial support of whose activities is carried out at the expense of the relevant budget on the basis of the budget estimate.

A budgetary institution is a non-profit organization established by the Russian Federation, a constituent entity of the Russian Federation or a municipality to perform work, provide services in order to ensure the implementation of the powers provided for by the legislation of the Russian Federation, respectively, of state authorities or local governments in the fields of science, education, healthcare, culture, social protection, employment of the population, physical culture and sports, as well as in other areas.

17. Foreign organizations, their branches and representative offices established on the territory of the Russian Federation.

18. Organizations and individual entrepreneurs who did not notify of the transition to the simplified taxation system within the established time limits.

It often happens in practice that the taxpayer applies the simplified tax system, and the notification to the tax office was not provided, in which case additional taxes are charged according to the general system. Recall that when registering, you can submit a notification of the transition to the simplified tax system within 30 calendar days.

19. Microfinance organizations.

Microfinance activity is the activity of legal entities having the status of a microfinance organization, as well as other legal entities entitled to carry out microfinance activities.

Credit consumer cooperatives, including agricultural consumer cooperatives, are not microfinance organizations, so they can use the simplified tax system. Organizations that carry out activities related to the return of receivables under loan agreements through the courts are also entitled to switch to the “simplified” system, if they are excluded from the state register of microfinance organizations.

20. Private employment agencies that carry out activities to provide labor for workers (staff).

If the recruitment agency does not conclude employment contracts, then it does not carry out activities to provide labor for employees, which means that it has the right to apply the “simplification”.

As you know, the type of activity of the enterprise is reflected in the registration documents in the form of OKVED. Above, we have analyzed which types of activities do not fall under “simplification”, we will list some relevant codes to simplify the choice, but it may turn out that in general OKVED allows the use of the simplified tax system, but its particular case does not allow the use of a special regime, for example, for the activity Production motorcycles, the simplified system cannot be applied to machines with a power of more than 112.5 kW (150 hp), because they are classified as excisable goods.

The simplified taxation system cannot be applied to:

• 64.30 Activities of investment funds and similar financial institutions.
• 64.92 Provision of loans and other types of credit, as well as beginning with 65.2 if it is a bank.
• 65.1 Insurance.
• 65.30 Activities of non-state pension funds.
• 66.12 Brokerage activities in transactions with securities and commodities.
• 64.92.6 Activities related to the provision of short-term loans by pawnshops secured by movable property.

Conclusion. If the business does not fall under the listed items, the application of the simplified taxation system is permissible.

The Simplified Taxation System (STS) is intended for small firms and individual entrepreneurs. The procedure for switching to the simplified tax system and the rules for working in this tax regime are established by chapter 26.2 of the Tax Code. If the company receives low incomes, then “simplification” is a legitimate way of tax optimization. After all, a single tax replaces the main payments to the budget: VAT, income tax, personal income tax and property tax, subject to certain restrictions. But, before switching to a “simplification”, consider how profitable it is for you not to pay VAT. After all, exemption from VAT is not always an advantage. Who can apply the simplified tax system and whether it is worth switching to this special regime, the article prepared by the berator's experts will tell.

Forbidden list for "simplistic"

Switching to a simplified system is easy. However, not everyone can do this. Article 346.12 of the Tax Code lists those who are prohibited by law from working for the simplified tax system.

So, they do not have the right to become "simplified":

• firms that have branches (since January 1, 2016, the presence of representative offices does not prevent the application of the simplified tax system). If an organization that is not a branch, and did not indicate this unit as a branch in its constituent documents, then it has the right to apply the simplified tax system, subject to the norms of chapter 26.2 of the Tax Code;
• banks;
• insurers;
• non-state pension funds;
• investment funds;
• professional participants of the securities market;
• pawnshops;
• manufacturers of excisable goods;
• developers of mineral deposits (with the exception of common ones);
• gambling companies;
• notaries in private practice;
• lawyers who have established lawyer offices and other forms of lawyer formations;
• participants in production sharing agreements;
• persons who switched to the payment of unified agricultural tax;
• firms with a share of participation in them of other companies more than 25%. Organizations that are not subject to this restriction are listed in subparagraph 14 of paragraph 3 of Article 346.12 of the Tax Code. This rule also does not apply to firms with a stake in them of the Russian Federation, constituent entities of the Russian Federation and municipalities, since these entities do not fall under the definition of "organization" for the purposes of applying tax legislation (letter of the Ministry of Finance of the Russian Federation dated June 2, 2014 No. 03-11- 06/2/26211).

The restriction on the share of participation of other organizations in the authorized capital of the company must be observed:

• firstly, on the date of commencement of work on the simplified tax system. Otherwise, the company will not acquire the right to use the "simplification";
• secondly, during the use of the simplified tax system. An organization that violates this requirement during this period loses the right to apply this special regime.

In a letter dated December 25, 2015 No. 03-11-06 / 2 / 76441, the Ministry of Finance of Russia clarified that if the share of the parent company became no more than 25%, then such an organization can switch to the simplified tax system from January 1 of the next year. In other words, in order to apply the simplified tax system from January 1, the changes made to the constituent documents of the company, according to which the share of other organizations is reduced to a value not exceeding 25%, must be made to the Unified State Register of Legal Entities before January 1 of the same year.

In addition, it is not entitled to apply the simplified tax system:

• organizations and entrepreneurs with an average number of employees of more than 100 people;
• organizations whose accounting records exceed 150 million rubles;
• state and budgetary institutions;
• all foreign companies in Russia;
• organizations and entrepreneurs who failed to submit their
• microfinance organizations;
• private employment agencies that provide labor for workers (since January 1, 2016).

Note that if a recruitment agency on the simplified tax system provides recruitment services and at the same time does not conclude employment contracts with applicants, it has the right to continue to apply the “simplification”. The fact is that if an employee is sent to work with the host party under a staffing agreement, then the employment relationship between him and the private employment agency does not stop. At the same time, labor relations between this employee and the host do not arise (Article 341.2 of the Labor Code of the Russian Federation).

And vice versa. If a private agency provides recruitment services to organizations without concluding labor contracts with employees, then these employees formalize labor relations with these organizations.

This means that if the recruitment agency does not conclude employment contracts with persons sent to work in the customer's organization, it does not provide labor for employees and, accordingly, has the right to apply the simplified tax system (letter of the Ministry of Finance of Russia dated March 11, 2016 No. 03-11 -06/13564).

The rest, who want to start working on the simplified tax system, must meet certain criteria:

• income level (organization);
• number of employees (organizations and entrepreneurs);
• residual value of fixed assets (organization).

Keep in mind that the list of entities that are not entitled to apply the simplified tax system is closed. So, for example, it does not mention individual entrepreneurs - tax non-residents of the Russian Federation. Therefore, such individual entrepreneurs have the right to apply the simplified system on a general basis (letters of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 03-11-11 / 24963 and dated January 28, 2013 No. 03-11-11 / 35).

Is it worth it to switch to USN

If the company receives low incomes, then “simplification” is a legitimate way of tax optimization. After all, a single tax replaces four main payments to the budget (Article 346.11 of the Tax Code of the Russian Federation):

• income tax (excluding income in the form of dividends and interest on state and municipal securities);
• Personal income tax from the income of the entrepreneur (excluding income received in the form of material benefits from savings on interest, dividends, as well as gifts and prizes worth more than 4,000 rubles);
• property tax. True, since 2015, organizations on the simplified tax system must pay property tax in relation to real estate, the tax base for which is determined as their cadastral value (clause 2, article 346.11 of the Tax Code of the Russian Federation);
• VAT, except when you are a tax agent, a member of a partnership conducting common business (Article 174.1 of the Tax Code of the Russian Federation), import goods or issue an invoice to the buyer with a dedicated VAT amount.

All other taxes, fees and non-tax payments "simplifiers" are required to transfer in the general manner. In particular, these are:

• insurance contributions to off-budget funds;
• contributions for "injury";
• land tax;
• transport tax;
• state duty;
• corporate property tax (for real estate objects, the tax base for which is determined based on their cadastral value);
• customs duties and fees.

In a number of cases, "simplifiers" act as tax agents, that is, they pay taxes for others. These are payments such as:

• personal income tax from payments to employees and other citizens;
• VAT on payment of income to non-resident companies;
• income tax when paying income to non-resident companies.

In our opinion, before switching to a “simplified system”, you need to weigh how profitable it is for your company not to pay VAT. After all, it is not always an advantage. For example, firms that pay VAT are interested in offsetting the input tax from the budget. But, by purchasing goods (works, services) from a "simplistic", they are deprived of this opportunity. After all, the “simplifiers” issue invoices “without VAT” to buyers. Therefore, such companies are unlikely to be among your potential buyers.

It is most advantageous to use a simplified system for those who sell at retail. For their customers, this problem is not relevant. As well as for those who, also working on the "simplified" system, were forced to switch to "imputation" or enjoy exemption from VAT.

Advantages and disadvantages of "simplification"

After getting acquainted with the "simplified" one can conclude that this tax regime has its pros and cons.

The advantages of "simplification" include:

• savings on taxes and insurance premiums for certain types of activities;
• filling in and submitting to the inspection only the annual declaration for a single tax;
• saving the accountant's time. Tax accounting under the simplified tax system is carried out in a simplified manner: firms and entrepreneurs reflect their performance in only one tax register - the book of income and expenses (Article 346.24 of the Tax Code of the Russian Federation).

Among the disadvantages of "simplification" we note the following:

• the risk of losing the right to work on the simplified tax system. In this case, the company will have to pay additional "general" taxes;
• the risk of losing buyers who pay VAT. Since the “simplifiers” do not pay VAT and do not issue invoices with it, buyers have nothing to deduct;
• a ban on the creation of branches. The fact is that until January 1, 2016, organizations with representative offices were not entitled to apply the simplified tax system. Since January 1, 2016, this restriction has been lifted and the presence of representative offices now does not prevent the application of this special regime.

Which is more profitable: USN or OSN

So, before switching to the “simplified”, draw up a business plan, taking into account the provisions of chapter 26.2 of the Tax Code and taking into account the payment of taxes in the usual way. After receiving the results and comparing them, we can conclude how much the STS is “more interesting” for your business than the general mode.

Before writing an application for the transition to "simplification", the accountant of Aktiv LLC calculated what would be more profitable for the company: pay regular taxes or a single tax.

The proceeds of "Asset" for 9 months of the current year amounted to 3,540,000 rubles. (including VAT - 540,000 rubles). The purchase price of goods is 3,009,000 rubles. (including VAT - 459,000 rubles). The wage fund for the same period is 214,500 rubles.

To simplify the example, other expenses of the firm are not considered.

First, the Aktiva accountant calculated the amount of ordinary taxes.

During this period, the company must pay to the budget:

Contributions to off-budget funds - 64,350 rubles;

Property tax - 117,500 rubles;

Contributions for compulsory insurance against industrial accidents and occupational diseases - 660 rubles;

VAT - 81,000 rubles. (540,000 - 459,000).

The profit of the company for 9 months of the current year was: (3,540,000 - 540,000) - (3,009,000 - 459,000) - 214,500 - 64,350 - 117,500 - 660 = 52,990 rubles.

Calculate income tax - 10,598 rubles. (52,990 rubles × 20%).

In total, the company will pay to the budget:

64,350 + 117,500 + 660 + 81,000 + 10,598 = 274,108 rubles.

Then the accountant of Aktiv LLC calculated the amount of the single tax in two ways:

From income received;

The difference between income and expenses.

First way

The amount of the single tax, calculated from the income received, amounted to 212,400 rubles. (3,540,000 rubles × 6%).

This amount can be reduced by the amount of mandatory social insurance contributions, but not more than 50%. Thus, it is possible to take into account insurance premiums within 106,200 rubles. (212,400 rubles × 50%).

In addition to insurance premiums, the company will have to pay contributions for compulsory insurance against industrial accidents and occupational diseases - 660 rubles.

The total amount of insurance premiums, including injury premiums, does not exceed the limit of 106,200 rubles:

(64,350 rubles + 660 rubles)

Therefore, the company has the right to reduce the single tax by the entire amount of insurance premiums:

212,400 - 64,350 - 660 \u003d 147,390 rubles.

Total total taxes:

147,390 + 64,350 + 660 = 212,400 rubles

The calculation showed that it is more profitable for Aktiv to pay a single tax on all income received than ordinary taxes. However, the amount of payments for "simplification" still seemed significant to the accountant. Then he calculated the single tax in the second way.

Second way

The amount of the single tax, calculated from income minus expenses, will be:

(3,540,000 - 3,009,000 - 214,500 - 64,350 - 660) × 15% = 37,724 rubles.

In total, the firm will pay:

37,724 + 64,350 + 660 = 102,734 rubles.

As you can see, in this case, it is beneficial for the company to switch to a “simplified” system and pay a single tax on income minus expenses. In this case, Asset will save 171,374 rubles on taxes:

274 108 - 102 734 \u003d 171 374 rubles.

According to the statistics of the Federal Tax Service of the Russian Federation more than 3 million individual entrepreneurs in 2018 chose a simplified taxation system. The remaining 4 taxation systems (OSNO, UTII, UAT and patent) account for 1.6 million. Almost half of entrepreneurs believe that the simplified tax system for individual entrepreneurs in 2018 is the most optimal and profitable option.

Why is the simplistic so attractive? Why do not only individual entrepreneurs, but also LLCs strive to receive this tax regime? And, if you follow the logic, why does someone still not switch to such favorable conditions? About everything in order ...

Why is the simplified tax system attractive for individual entrepreneurs in 2018?

What is USN and who is it intended for?

In the late 1990s, the question of the development of small and medium-sized businesses became acute. Representatives of the business world persistently demanded that the government give small businesses more tax freedom, set lower rates and rid private entrepreneurs of paperwork as much as possible. When is a businessman to work if he is subjected to the requirements of reports, notifications, tax returns, bookkeeping and other formalities?

In 1995, a law was enacted allowing the use of a simplified taxation system for certain categories of citizens and organizations. Then, with the adoption of the second part of the Tax Code of the Russian Federation, numerous changes and additions came into force, which we operate to this day. Thus, the fundamental document for IP on the simplified tax system is the Tax Code of the Russian Federation (chapter 26.2). In addition, the Federal Law of July 24, 2007 No. 209-FZ “On the Development of Small and Medium-Sized Businesses in the Russian Federation” is very useful, which lays down the principle of simplified reporting for small businesses.

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The simplified tax system replaces three taxes at once: the tax on the income of an individual from entrepreneurial activity, the property tax (with exceptions) and the value added tax (also with exceptions). At the same time, the tax rate on the simplified tax system is fixed and is either 6% or 15%, depending on the choice of base for taxation. Yes, and these - not the largest - taxes on the simplified tax system can be reduced by paid insurance premiums. Individual entrepreneurs do not need to keep financial statements, it is enough to keep a book of income and expenses (KUDIR).

These main advantages predetermine the increased interest of small businesses in a simplified taxation system. However, not everyone gets such a “tidbit”. The law defines a number of restrictions that do not allow everyone to apply the simplified tax system.

Restrictions on the use of the simplified tax system

1. The number of employees (average number per year) should not exceed 100 people.
2. You must not be a manufacturer of excisable goods (their list is presented in Article 181 of the Tax Code of the Russian Federation). You also cannot engage in mining, except for common ones. The list of commonly used materials is approved by the regions.
3. You must notify of the transition to the simplified tax system on time, within the time limits established by clauses 1 and 2 of Article 346.13 of the Tax Code of the Russian Federation.
4. Income for the year should not exceed 150 million rubles. (excluding the deflator coefficient).
5. Individual entrepreneurs who have switched to ESHN cannot combine this regime with a simplified one.
6. Notaries, lawyers, owners of pawnshops and gambling establishments are not entitled to use the simplified tax system.

Advantages and disadvantages of the simplified tax system for an individual entrepreneur

The main positive aspects of simplification:

1. The simplified tax system replaces 3 taxes: personal income tax, VAT and property tax. As for personal income tax, there is a clear benefit for an individual who has become an entrepreneur: instead of 13% of all charges in his favor, he gives the state only 6% of income. If an entrepreneur is a founder (participant) of an LLC and receives dividends, then personal income tax will be required to be paid from them.

With regard to property tax, there is a caveat: there is a list of real estate objects for which you still have to pay tax (the so-called objects at cadastral value). This list is determined by the authorized executive body no later than the 1st day of the next tax period and posted on its official website. Such objects include business centers, shopping malls, office premises, public catering and consumer services, shopping facilities.

As for VAT, here the restriction is associated only with the importation of goods from abroad (VAT is paid upon importation at customs), as well as when concluding simple partnership agreements or trust management of property. All in all, replacing the three biggest and most nasty taxes with one is a boon for small businesses.

2. Accounting and reporting on a simplified system are really simplified. The entrepreneur will only need to keep a special book - KUDIR, where he will enter the completed business transactions in accordance with the standard. KUDIR does not surrender anywhere, but is only presented at the request of regulatory authorities.

An individual entrepreneur is not required to keep accounting records. A tax return is used as tax reporting, which is submitted once at the end of the year until April 30 of the next year. Generally speaking, when the tax period is a year, a lot of time and effort is saved on communication with various regulatory authorities.

3. An individual entrepreneur on the simplified tax system has the right to reduce tax by the amount of insurance premiums paid. If an entrepreneur does not have employees, then he has the right to reduce the advance tax payment by the entire amount of insurance premiums paid for himself in a given quarter. Individual entrepreneurs with employees at the expense of paid insurance premiums can reduce the tax by 50% or take contributions into account as expenses.

4. You can also reduce the tax by the amount of the paid sales tax.

5. If an individual entrepreneur is registered for the first time and applies the simplified tax system, then he can qualify for, that is, work for 2 years at a zero tax rate. Unfortunately, the list of activities for obtaining tax holidays is very limited, and besides, it depends on the will of the regional authorities. However, entrepreneurs engaged in industrial, scientific or social activities have a chance to get such an advantage.

Disadvantages of the simplified tax system for individual entrepreneurs:

1. The right to the simplified tax system can be lost, and quite unexpectedly. For example, they made a major deal and thus exceeded the annual income limit of 150 million rubles. You will be automatically transferred to OSNO with its high rates and cumbersome reporting. You will have to submit reports for the entire period according to other rules, as well as pay VAT, personal income tax and property tax.
2. Your lack of VAT can hit your customers who will not be able to present their VAT for reimbursement from the budget. That is, there is a possibility of losing some of the potential customers who do not want to work with simplistic partners.
3. When leaving the simplified tax system, the resulting losses are not counted in the new tax regime. The same is true when switching from another regime to the USN.
4. There is a limit on the types of expenses that can be used to reduce the tax base.
5. It is impossible to apply property and social deductions, at the same time, an individual entrepreneur under the general taxation regime can do this.

The transition of IP to the simplified tax system

To transfer to the USN, you must meet several requirements:

1. The staff should not have more than 100 employees.
2. Your income for 9 months of the current year should not exceed 112.5 million rubles.
3. Your type of activity must be allowed on a simplified license.

You can switch to a simplified system only from the beginning of the next year, therefore, existing individual entrepreneurs can apply for the transition only from October 1 to December 31 of the current year. However, if you are just opening, then , with . If you left the simplified tax system for another tax regime, then you can return to simplified taxation no earlier than 12 months after the loss of the right.

2 options for a simplified taxation system

The flexibility of simplification lies in the fact that it allows the entrepreneur to independently assess the amount of expenses in his business and decide what will be his tax base. Two options are offered (Article 346.14 of the Tax Code of the Russian Federation):

• USN "Income" (often synonymous with USN 6) assumes all the income of an entrepreneur as a tax base. The tax rate is 6%, but it can be reduced to 1% for certain types of activities by the decision of the regional authorities. For example, in the Voronezh region of activities in the field of health and social services, the tax rate is 4%.
• USN "Income minus expenses"(it is USN 15) takes income reduced by the amount of expenses as the tax base. The tax rate is 15%, and the regions can reduce it to 5%. In the Perm Territory, for example, for the activities of public catering enterprises, the tax rate is 10%.

If everything is very clear with the first option (we consider only income, remember the limit, apply the tax rate to the entire amount of income and pay), then, which we will dwell on in more detail.

Firstly, for “Income minus expenses”, not all the costs of an entrepreneur can be offset in “expenses”, but only those that are included in the list approved by law (Article 346.16 of the Tax Code of the Russian Federation). At the same time, these expenses should be related to entrepreneurial activities, and not personal expenses of the entrepreneur. And secondly, if there is a loss for the year (that is, expenses exceeded income), it can be carried over to the next year in order to reduce the taxable base, but not more than 30%. And thirdly, the minimum tax rule applies: you cannot pay nothing, the minimum that you are required to pay is 1% of the amount of income.

There are cases when the minimum tax is higher than the tax calculated according to the standard formula (D-R) * 0.15. In this case, it is the minimum tax that must be paid, and the difference between it and the "standard" tax is allowed to be taken into account as expenses in the next tax period. Thus, even having worked out the tax period at a loss, 1% of the income received must be given to the state.

IP "Razgulyaev" works on the USN "Income minus expenses", doing interior decoration. In his region, the tax rate for this type of activity is 15%. Razgulyaev received an income in the form of 500,000 rubles. At the same time, the amount of confirmed expenses amounted to 480,000 rubles. The minimum tax payable for Razgulyaev will be 1% of 500 thousand, then 5 thousand rubles. In this case, the "standard" tax, calculated taking into account the rate of 15%, will be (500,000 - 480,000) * 0.15 = 3,000 rubles. Razgulyaev in this tax period will be required to pay the minimum tax (5,000 rubles), and the difference of 2,000 rubles. can be carried over to next year's expenses.

Entrepreneurs often ask themselves the question: which option to choose? The “Income” option seems to be simpler in accounting, but with it you can’t “write off” the costs of rent, communications, fuels and lubricants, utilities, etc. And with the second option, the tax rate plus is higher, you need to constantly check with the list of expenses allowed for offsetting, and even keep all documentary evidence of the payments made.

It all depends on the amount of expenses.. It will not be possible to determine them exactly at the stage of establishing a business (be sure to multiply your forecast figure by at least a factor of 1.5), however, many experts agree on one thing: in order to successfully use the simplified taxation system 15 option, it is necessary that the costs amount to at least 2/3 of income. And finally, the general rule for both options: do not forget to reduce the tax due to the paid insurance premiums.

IP insurance premiums on the simplified tax system

The obligation to pay by an individual entrepreneur and for employees is established by the Federal Law of July 24, 2009 No. 212-FZ “On insurance premiums to the Pension Fund, Social Insurance Fund, Federal Compulsory Medical Insurance Fund” (clause 1 and clause 2 of Article 5).

Options for calculating insurance premiums for individual entrepreneurs on the simplified tax system:

1. IP on the simplified tax system "Income" without employees;
2. IP on the simplified tax system "Income minus expenses" without employees;
3. IP on the simplified tax system "Income" with employees;
4. IP on the simplified tax system "Income minus expenses" with employees.

IP without employees on the simplified tax system(in cases 1 and 2). We divide entrepreneurs into two types, with and without employees. Individual entrepreneurs' insurance premiums for themselves are divided into two parts:

• The fixed part is 32,385 rubles in 2018, where 26,545 rubles. is charged for pension insurance, and 5,840 rubles. - for medical (in the FSS). In the FSS, an individual entrepreneur is not required to pay, but can do it voluntarily. The amounts of contributions for oneself for each year are established by the Tax Code.
• The differentiated part is 1% charged additionally on incomes exceeding 300 thousand rubles. In this case, 1% is charged on the difference between the income received and 300,000.

Thus, the total amount of insurance premiums payable is 32,385 rubles + 1% of income exceeding the limit. For example, with an income of 500,000 rubles, an individual entrepreneur will pay 32,385 + 0.01 * (500,000-300,000) = 34,385. There is an upper threshold for paying contributions: in 2018, no more than 218,200 rubles (212,360 rubles contributions to pension insurance + 5,840 rubles for medical contributions). No more will be taken from you. As mentioned above, an individual entrepreneur can reduce tax due to paid insurance premiums.

The individual entrepreneur reduces the tax payment by the entire amount of contributions paid. IP "Andreev" earned 800,000 rubles a year. He must pay to the treasury 6% of this amount, that is, 48,000 rubles. But since Andreev quarterly made payments to off-budget funds totaling 30,000 rubles, he has the right to pay only 48,000-30,000 = 18,000 rubles to the budget in the form of tax. Agree, the difference is very noticeable!

An individual entrepreneur cannot explicitly reduce the amount of tax, but can take into account paid insurance premiums as part of expenses(thereby reducing the taxable base). IP "Borisov", working on the "Income minus expenses" system, earned the same 800,000 rubles. At the same time, his expenses amounted to 500,000 rubles. He must pay the state (800,000-500,000) * 0.15 = 45,000 rubles. If Borisov had timely taken into account the 30,000 paid insurance premiums in expenses, he would have paid less: (800,000-530,000) * 0.15 \u003d 40,500 rubles.

IP with employees on the simplified tax system(in cases 3 and 4). Here there is a need to pay contributions not only for themselves (as in the above options), but also for employees.

The amount of payments for employees in case they are registered under an employment contract is 30% of all accruals in their favor (salary, bonuses, material incentives, etc.). If employees are registered under a civil law contract, then the amount will be slightly less due to the optional payments to the FSS (2.9%). Individual entrepreneurs with employees can reduce tax due to paid insurance premiums.

For an entrepreneur with employees on the simplified tax system "Income" (case 3), the accrued tax can be reduced by the amount of insurance premiums paid for himself and employees, but not more than 50% of the initial tax figure.

IP "Vladimirov" together with three employees earned 1 million rubles. At the same time, he paid contributions for himself and for them in the amount of 70,000 rubles. First, Vladimirov must calculate how much the single tax will be, excluding contributions: 1,000,000 * 0.6% \u003d 60,000 rubles. He has the right to reduce this amount only by half, i.e. for 30,000 rubles. Enough contributions have been paid, so Vladimirov will transfer 30,000 rubles to the budget.

And, finally, the last case (very common) when an individual entrepreneur works with employees under the USN15 system. In this case, all paid insurance premiums (both for themselves and for employees) are taken into account in expenses.

IP "Grigoriev" provides passenger transportation services. He has three hired drivers, and he works according to the simplified tax system "Income minus expenses." Grigoriev earned 1 million rubles, while paying insurance premiums for himself and employees in the amount of 80,000 rubles. Grigoriev's other expenses amounted to 600,000 rubles. Grigoriev knew that the paid insurance premiums can be taken into account as part of expenses without restrictions, so he correctly calculated the tax: (1,000,000-680,000) * 0.15 = 48,000 rubles.

We considered various possibilities for reducing the single tax of the simplified tax system at the expense of insurance premiums. It remains only to give an important rule for all the above options: pay insurance premiums quarterly in order to immediately reduce tax advance payments on them!

What else is important to know about the simplified tax system for individual entrepreneurs

Combination of the simplified tax system with other tax regimes

The simplified tax system can be combined with UTII and the patent system for various types of activities. In this case, it is necessary to keep separate records of income and expenses. If the expenses cannot be correctly divided (for example, the services of a hired accountant who deals with both reports), then the rule applies: expenses are divided in proportion to the income received. Insurance premiums when paid are divided according to the same principle. Combining modes is a rather complicated thing from an accounting point of view, so this option only makes sense for experienced entrepreneurs or if there is a specialist accountant.

USN and sales tax

On the territory of Moscow, a trading tax has been introduced and is in effect, according to which individual entrepreneurs on the simplified tax system, carrying out certain types of trade, are its payers. This applies to trade through stationary and non-stationary facilities and to the process of organizing trade. There are a number of exceptions: trade at fairs, markets, cultural and art institutions, etc. Entrepreneurs have the right to deduct the fee paid from the amount of tax under the simplified tax system "Income" or take it into account in expenses when applying the simplified tax system "Income minus expenses".

IP reporting on the simplified tax system

Despite the obvious advantages in terms of accounting and reporting, the simplified taxation system does not relieve the entrepreneur from the obligation to submit the necessary reports and transfer advance payments on time and in full. In the table below, we have given the deadlines for reporting and paying taxes and contributions.

As you can see simplification is not so simple if you are an employer. Penalties are provided for each piece of paper that is not handed in on time, and many of them depend on the amount of taxes, contributions, etc. So, without a proper attitude to formalities, you can significantly lighten your wallet. In addition to what is listed in the table, entrepreneurs on the simplified tax system (all without exception) must keep KUDIR and be ready to provide it at the end of the tax period at the request of the Federal Tax Service.

Upcoming changes for the USN

A number of changes are planned for 2018:

1. From January 1, 2018, the list of activities for which simplified workers pay reduced rates of insurance premiums for employees has been updated (Article 427 of the Tax Code of the Russian Federation);
2. It will be possible to switch to the simplified tax system with an income of 112.5 million rubles. for 9 months of the current year.
3. The form of the book of accounting for income and expenses has been changed. A new section has appeared in it, reflecting trading fees, which reduce the amount of tax on the simplified tax system.
4. For individual entrepreneurs providing services to the population, the period of work without cash registers (with the issuance of BSOs) has been extended until July 1, 2019.

So, simplified taxation system for individual entrepreneurs in 2018 profitable, but it is important to take into account the features of the regime in order to use all its advantages. If you still have questions on the topic, we recommend reading our articles about. Ask your questions in the comments: we do not hesitate to answer!

Summary

IP on the simplified taxation system (STS) in 2018 updated: January 22, 2019 by: All for IP

What is OKVED on the simplified tax system for individual entrepreneurs? One of the stages of registration of entrepreneurial activity is associated with the inclusion of a company in a special all-Russian classifier by type of economic activity.

What is OKVED on the simplified tax system for individual entrepreneurs

This is necessary in order to correctly put the codes in the documents corresponding to the directions of the company's work. Based on the information received, it will be determined which taxation system can be applied to this enterprise.

The number of selected codes does not affect the level and amount of tax, quarterly and annual reporting.

Particular attention is paid only to the main OKVED code when an individual entrepreneur plans to create a staff of employees. From their salary, the employer is obliged to pay contributions, the amount of which will be determined based on the activity code. If the work is associated with risk, the possibility of injury or harm to health, then the level of insurance payments to social insurance and pension funds will be quite high.

In the event that the entrepreneur forgot to confirm the main code of activity, the company will increase taxation to the maximum (all OKVED codes will be taken into account). Then the already simplified taxation system for a businessman will become inaccessible for a year.

The OKVED system includes several areas of activity, the types of which do not fall under the simplified tax system. These include:

• organizations that, as a result of their work, opened several additional affiliated firms;
• shareholders of the company owning 25% of the shares;
• banking, financial and investment institutions;
• insurance companies and insurance funds that are not part of the state system;
• pawnshop and gambling business;
• members of funds with securities;
• companies that produce, extract or sell minerals and goods subject to excises;
• notaries and lawyers in private practice;
• member firms engaged in product sharing.

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What OKVED codes exist for individual entrepreneurs on the simplified tax system

Therefore, when choosing OKVED codes for individual entrepreneurs on the simplified tax system, it is worth consulting with a lawyer and accountant. This will help to avoid problems when paying taxes and filling out documents in order to switch to the simplified tax system. Expert advice is also necessary, since there are a number of nuances for an entrepreneur to get a simplified taxation system.

In particular, OKVED on the simplified tax system for individual entrepreneurs is different for organizations and private businesses.

For organizations, it is necessary that for 9 months (the size is determined in each financial year) the value of the balance of income is 150 million rubles, the staff must consist of at least 100 employees. Such data must be on October 1, 2016 in order to apply for the transition to simplified taxation.

For individual entrepreneurs, everything is much better, because. they are not required to provide such information to the tax authorities. The main thing is that OKVED codes do not fall into the list of restrictions.

The following types of taxes do not fall under the USN system:

• for individuals, but only for individual enterprises, organizations can apply;
• for profit - applies to organizations, and individual entrepreneurs do not pay;
• value added - applies to everyone, but does not include export costs;
• on property, but if the objects are assessed as according to the cadastre, then payment is not charged from them.

The USN distinguishes two types of taxation, which apply to income in full and income minus expenses. In the first case, the simplified tax is 6%, and in the second - 15%. This rate is reduced if the relevant decision of the regional authorities is made:

• up to 1% for income;
• 5% for income from which expenses are subtracted.

The type of taxation is not chosen by the tax office, this must be done by the entrepreneur himself.

An application for the transition to the simplified tax system must be submitted along with the documents at the time of registration or 30 days after its completion. In the event that the entrepreneur was unable to file a notice on time, the tax service will automatically transfer him to the main payment mode (complicated, unprofitable and inconvenient).

One of the most important points, which sooner or later, one way or another, any novice entrepreneur will have to decide is what system of taxation he needs to work on. This is important, because the taxation system determines not only how it will be necessary to keep accounts, submit declarations and reports, but also how much taxes and fees will be levied from the organization. It must be said that not only young businessmen can be puzzled by the problem of choosing a tax system. In the process of work, a change in the tax regime for any reason may be necessary for enterprises that have been on the market for a long time. In Russia, there are two most commonly used taxation regimes for enterprises and organizations - general and simplified. Now we will talk about simplified, or, as it is also called in accounting circles, “simplified”.

What is USN and who is it for?

The simplified taxation system or, more broadly, the simplified taxation system is a specially designed way of accounting, reporting and paying taxes under a simplified scheme. According to the law, any organizations and enterprises belonging to the sphere of small and medium-sized businesses can work under the simplified tax system. The simplified tax system is a favorite tax regime for individual entrepreneurs.

Why USN?

The simplified tax system is extremely convenient for small and medium enterprises. Since all accounting reports are carried out in a simplified version, they do not need to keep an accountant on staff and can outsource bookkeeping. "Simplified" allows you to replace as many as three taxes with one and at the same time also makes it possible to choose the so-called "".

Simply put, the management of the enterprise has the right to decide how it will pay taxes: 6% of income or 15% of income minus expenses. Moreover, once a year, on the eve of the new calendar year, the object of taxation can be changed.

Another indisputable plus of the simplified tax system is the ability to file a declaration only once a year. Unlike the General Taxation System, the simplified regime exempts enterprises from certain types of taxes. For example, if we talk about Limited Liability Companies, they may not pay tax on property on the balance sheet of the organization, value added tax, and corporate income tax. Individual entrepreneurs who have chosen the “simplified system”, being individuals, are not required to pay tax on income from entrepreneurial activities, they are exempt from tax on property used in work, as well as from VAT.

Important! Even with the Simplified taxation system, LLCs and individual entrepreneurs are legally required to pay personal income tax (PIT) on employee salaries. Neglect or evasion of this duty inevitably entails punitive sanctions.

Who can and who cannot work under the simplified tax system

The simplified tax system in Russia is very common, perhaps because the law provides that any enterprise and organization that provides a certain list of works and services for the population can use it. Exceptions are:

• Investment funds, banks, pawnshops, microfinance organizations and other financial structures
• Non-state pension funds, insurance organizations
• Organizations with branches
• Budget organizations
• Those companies that organize and conduct gambling and similar events
• Companies that are parties to production sharing agreements
• Organizations engaged in the extraction and sale of minerals (except for common ones, such as clay, sand, crushed stone, peat and others)
• Enterprises registered in other states
• Companies in which the share of participation of other companies is more than 25% (except for non-profit organizations, budgetary educational institutions)
• Enterprises producing excisable goods (alcohol, alcohol, tobacco, cars and motorcycles, gasoline, diesel fuel, motor oils, see the full list in Article 181 of the Tax Code of the Russian Federation)
• Companies with more than 100 employees
• Organizations that switched to ESHN
• Those enterprises whose residual value of fixed assets is more than 100 million rubles
• Companies that did not report the transition to the simplified tax system within the time and in the manner prescribed by law

It should be noted that changes occur periodically in this part of the Law, so we recommend that you periodically monitor this list.

Conditions for the transition to USN

Even if the activity of the enterprise is on the list of those allowed to work under the simplified tax system, you need to know that in this case there are certain restrictions. That is, in order for the tax authorities to allow the transition to a “simplified system”, it is necessary that the internal component of the enterprise meets certain conditions. In particular:

• The net profit of the enterprise must be less than 60 million rubles per year
• The company should not employ more than 100 people
• The residual value should be no more than 100 million rubles
• If this is an organization, in particular a Limited Liability Company, then the share of participation in it of other organizations should not exceed 25%

ATTENTION! By law, those organizations and enterprises that have branches and representative offices, regardless of their location, will not be able to take advantage of the transition to a simplified taxation system.

How to switch to "simplistic"

Entrepreneurs, already during the procedure for registering an enterprise, are required to decide on the taxation regime under which they plan to work. You can submit a notification for the Simplified Taxation System either together with the rest of the package for state registration, or later - within 30 days after submitting the main documents to the tax office.

If this does not happen, then the enterprise is automatically included in the general taxation system.

Sometimes it happens that in the process of work, businessmen understand that the simplified tax system is preferable to the fixed tax system and the question arises: is it possible to change the tax payment regime and how to do it? Yes, you can switch to “simplification” at any time during the operation of the enterprise. Due to its simplicity, this procedure should not cause any difficulties. To do this, the management of the enterprise must submit a notification to the tax authorities about the transition to the simplified tax system by the beginning of the next calendar year, but this must be done no later than December 31 of the current year. A standard notification template can be easily found on the website of the Federal Tax Service.

Cons of the USN

Before making decisions on whether to switch to a simplified tax regime, you should carefully weigh the pros and cons. The fact is that, despite the obvious advantages, work on the simplified tax system has a number of hidden pitfalls. In addition to the above restrictions on the number of employees in the enterprise and the amount of profit, the main disadvantage of working under the simplified tax system is the exemption of organizations from paying VAT.

The essence of the problem

Large enterprises, which, as a rule, operate under the General Taxation System, and therefore with VAT, require their counterparties to fill out invoices. Meanwhile, entrepreneurs working on the simplified tax system, according to the law, cannot issue these invoices. Another minus of the simplified tax system is that in case of loss of the right to work on it, for example, as a result of exceeding the limit on the number of permitted number of employees or exceeding profits, it will be possible to return to it only from next year. Moreover, the application for the transition will need to be submitted on the eve of January 1.

What is the result?

Friends, if you fall under the conditions for applying the USN, of course you need to switch to it. Cons, as a rule, are smartly compensated by pluses. At the moment, the simplified tax system is the most convenient tax regime offered by the state to private businesses.

And lastly: Individual entrepreneurs registered for the first time on the simplified tax system are entitled to, namely, not to pay taxes for a certain time.