Based on a simplified system. Single tax under the simplified tax system: calculation, payment deadlines. Simplified taxation system. Basic requirements for applying the simplified tax system

The simplified taxation system is one of the special tax regimes for small businesses. The simplified taxation system for LLCs in 2019 is characterized by reduced tax payments and a simpler reporting procedure. That is, the use of the simplified tax system can significantly reduce the tax and administrative burden on the organization.

It is for this reason that this tax regime is very popular among newly opened organizations, as well as individual entrepreneurs.

In our material today we will consider the procedure for applying the simplified tax system for LLCs in 2019.

Which LLCs cannot use the simplified tax system?

In accordance with the Tax Code of the Russian Federation, such activities are not subject to the simplified tax system:

1. Banks and insurance organizations.
2. Notaries engaged in private practice, lawyers who have established law offices, as well as other forms of legal entities;
3. Producers of agricultural goods.
4. Investment and pension funds.
5. Pawnshops.
6. Organizations that work with securities.
7. Enterprises engaged in mining.
8. Manufacturers of excisable products.
9. Gambling companies.
10. To switch to the simplified tax system in 2019, for 9 months of 2018, income must be no more than 112.5 million rubles.
11. The annual income limit under the simplified tax system is 150 million rubles in 2018.
12. The residual value of fixed assets exceeded 150 million rubles in 2018.
13. State and budgetary organizations.
14. Foreign companies.
15. Participants in production sharing agreements (LLC).
16. Microfinance organizations.

How can an LLC switch to the simplified tax system?

The transition to a simplified taxation system is voluntary. An LLC can submit an application to switch to the simplified tax system simultaneously with documents for registering the LLC or within 30 days after registration. Otherwise, the LLC will automatically operate under the more complex OSNO (General System of Taxation) regime.

The notification of the transition to the simplified tax system is submitted in two copies. In order to apply the simplified tax system starting next year, you need to submit a notification in the period from October 1 to December 31 of the current year. Thus, you can switch to “simplified” only once a year.

Types of simplified tax system

There are two objects of taxation under the simplified tax system:

• “income” (maximum rate 6%);
• “income minus expenses” (maximum rate 15%).

When switching to the simplified tax system, organizations independently choose an acceptable object of taxation - “income” or “income reduced by the amount of expenses.”

What taxes is an LLC exempt from using the simplified tax system?

The simplified tax system exempts organizations from a number of taxes, replacing them with a single tax. USN for LLC in 2019 cancels the following taxes:

• income tax;
• VAT (except customs);
• property tax (except for objects for which the tax base is determined by their cadastral value).

Tax calculation formula

The simplified tax system, depending on the object of taxation, is calculated using the following formulas:

Tax simplified tax system income = Actual income (total turnover for the period) X 6%.

Tax simplified tax system income minus expenses = Actual income (total turnover for the period) - expenses X 15%.

Deadlines for payment of the simplified tax system

During the year, LLCs are required to make advance payments no later than the 25th day of the month following the reporting period, which is a quarter. In this case, there is no need to submit reports. Thus, organizations must make three payments in the current year:

1. For the first quarter (from April 1 to April 25).
2. For half a year (from July 1 to July 25).
3. For 9 months (from October 1 to October 25).

Next year, tax is paid according to the simplified tax system. Previously made advance payments are taken into account. The deadline for paying tax coincides with filing a declaration under the simplified tax system (until March 31 of the next year).

LLC reporting on the simplified tax system

1. Declaration of the simplified tax system

Organizations submit a declaration under the simplified tax system to the tax office once a year (no later than March 31). If no activity was carried out, a letter of absence of activity and a zero declaration under the simplified tax system are submitted.

2. Data on the average number of employees

Every year, before January 20, LLCs provide information on the average number of employees. If the organization has just been registered, this data must be submitted no later than the 20th of the next month.

3. Reporting OBLIGATORY INSURANCE CONTRIBUTIONS

Quarterly, LLCs submit reports to the Federal Tax Service in the DAM form:

• in paper form - no later than the 30th day of the month following the end of the quarter;
• in electronic form - no later than the 30th day of the month following the end of the quarter.

Those. Regardless of the form in which the DAM form is submitted, it must be submitted by the 30th day of the month following the end of each period: 1st quarter, half-year, 9 months and full year.

The DAM report includes data on accrued contributions for pension, health insurance, as well as contributions in connection with temporary disability and maternity.

4. Reporting to the Social Insurance Fund

In 2019, quarterly no later than the 20th day of the month following the end of the quarter, Form 4-FSS is submitted in paper form; until the 25th in electronic form. For the 1st quarter of 2019, it is necessary to submit a report to the Social Insurance Fund in Form 4-FSS by April 20, 2019 in paper form and by April 25, 2019 in electronic form. If there is no activity, zero reporting is submitted with an attached letter stating that no activity was carried out.

Since 2017, the 4-FSS report has been submitted to the FSS using a new form in an abbreviated form. It will reflect only data on contributions for injuries, data on contributions for temporary disability and in connection with maternity included in a single calculation of insurance premiums transmitted to the Federal Tax Service. The deadline for submitting a new report to the Social Insurance Fund is until the 20th day of the month following the end of the quarter in paper form; until the 25th in electronic form.

Confirmation of the main type of activity - annually until April 15 of the year following the reporting year.

If the last day of the deadline for submitting reports falls on a weekend or non-working holiday, then the report, declaration, etc. can be submitted on the next working day.

5. Reporting to the Pension Fund

Since April 2016, new monthly reporting to the Pension Fund of the Russian Federation has been introduced in the SZV-M form. In 2019, the due date is the 15th day of the month following the reporting month.

Book of accounting of income and expenses (KUDiR) for LLC

All organizations using the simplified tax system must maintain an Income and Expense Accounting Book (KUDiR). Since 2013, the book does not need to be certified by the tax office. KUDiR can be filled out by hand or electronically.

Basic rules for filling out the book:

1. With each new tax period, a new KUDiR is established.
2. The book, which is maintained electronically, is printed at the end of the period.
3. All pages must be numbered, and the book itself must be laced.
4. The number of pages is indicated on the last sheet and certified by the signature of the manager and the seal of the LLC.
5. Corrections to KUDiR are made in a new line.
6. Information entered into the book is reflected on a cash basis - upon payment (expense) of funds.

To summarize, it should be noted that the simplified tax system for LLC in 2019 is the most optimal option for small companies. This tax system is suitable for those who do not want to waste time filling out a huge number of documents and want to reduce their taxes and other costs.

Opening a business is a serious decision, before which the future entrepreneur needs to think through a lot of nuances. One of these is the choice of taxation system. The best option for small and medium-sized businesses is the so-called “simplified” approach. With the simplified tax system, paying a single tax is easy - everyone can figure it out. But there are many features in this topic that you need to know. We will talk about them now.

Who has the right to the simplified tax system?

To apply this taxation system, an entrepreneur must meet certain conditions. Here's exactly how:

• The company must have no more than 100 registered employees.
• Income - no more than 150 million rubles per year.
• Residual value - maximum 150 million.
• The share of participation in the enterprise of other organizations is a maximum of 25%.
• The organization should not have branches.

For small and medium-sized businesses, these requirements are quite realistic. If the enterprise already exists, and the owner intends to transfer it to the simplified tax system, then he has such an opportunity in theory. But under one condition: the income of this organization for the past year should not exceed 112.5 million rubles. This is written in detail in Art. 346.12 Tax Code of the Russian Federation. Why in theory? Because Federal Law No. 243-FZ dated July 3, 2016 suspended this provision until January 1, 2020 inclusive.

Now regarding the transition to this taxation system. The easiest way is to immediately choose a “simplified” version for an individual entrepreneur, even at the moment of registering a business. The notification is submitted along with the rest of the package of documents. But if an entrepreneur missed such an opportunity, coming to his senses after a couple of days or weeks, he still has a chance. Within 30 days, in accordance with paragraph 2 of Art. 346.13 of the Tax Code of the Russian Federation, notification can be delivered.

From other tax regimes you can switch to the simplified tax system only from the beginning of the new calendar year. But the notification must be submitted before December 31 of the outgoing person. You can switch from UTII to “simplified” from the beginning of the month, in which the enterprise’s obligation to pay a single tax on imputed income is canceled. This is written in paragraph 2 of Art. 346.13 Tax Code.

The notification, by the way, is also submitted to the relevant authority within 30 calendar days from the termination of the notorious obligation. When the transition is approved by the Federal Tax Service, the person will be given a corresponding document confirming this fact.

Standard payments

Before delving into this topic, I would like to talk about fixed payments for individual entrepreneurs.

Regardless of what kind of enterprise a person has opened and whether he will conduct business at all, he is required to pay contributions to the compulsory health and pension insurance system. Today, this single tax under the simplified tax system is equal to the amount of 27,990 rubles. It turns out to be a small amount - 1,950 rubles per month go to the pension insurance fund and 382.5 rubles to the medical fund.

It is worth noting that starting from the current year, 2017, the Federal Tax Service is again involved in the calculation and control of payment of contributions. This has happened before - until 2010. Then, for seven years, entrepreneurs had to transfer funds to social and health insurance funds, as well as to the Pension Fund (PFR).

But now the previous norms have returned. Now you need to pay a single tax under the simplified tax system according to the KBK. Budget classification codes can be obtained along with other details from the inspection office at your registration address.

These payments are required. An entrepreneur is both an employer (theoretically, even if he opened an enterprise for show) and an individual. So the responsibility for providing himself with health insurance and a pension falls on him.

What should you know?

So, above we briefly talked about the single tax under the simplified tax system. But this is not all the useful information regarding this topic.

Many people, as already mentioned, open individual entrepreneurs just like that - in order to somehow formalize their employment. And, accordingly, they do not conduct activities. That is, they do not make a profit. And they believe that they do not have to pay a single tax under the simplified tax system. Which, of course, is a misconception.

Every person listed in the state register of individual entrepreneurs is required to pay for this. For your status as an individual entrepreneur. The state assumes that it has reasons for doing so. And nothing prevents him from stopping his activities due to lack of income and deregistering himself.

So the individual entrepreneur is obliged to make fixed payments. And there is a corresponding law. The Federal Arbitration Court of the Russian Federation, in its ruling dated December 9, 2013 No. VAS-17276/13, states that the obligation to make fixed payments to the listed funds arises for the entrepreneur at the moment when he acquires this status. And this has nothing to do with the actual conduct of activities, as well as the receipt of income.

It is also important to note the innovation of 2014. If the entrepreneur’s annual income exceeds the mark of 300,000 rubles, then he will have to pay an additional one percent of the amount to the pension fund. So, about 23,400 rubles go there - 1,950 every month. But! Let’s say a businessman’s annual income is five million rubles. Then he will have to pay another 50,000 rubles to the Pension Fund.

Cases when you don't have to pay

It is worth noting that payment of a single tax is not always required. There are grace periods during which the entrepreneur does not have to make the notorious contributions.

To get acquainted with this information in more detail, just refer to Article 430 of the Tax Code of the Russian Federation. It says that individual entrepreneurs may not pay fixed fees if they do not carry out activities in connection with:

• Completion of military service upon conscription.
• Caring for a child under 1.5 years of age, a disabled person of the first group or an elderly person over 80 years old.
• Living abroad with a spouse who was sent to a diplomatic mission or consulate of the Russian Federation (relaxations in this case are valid for no more than five years).

It is important to mention one nuance. If an entrepreneur has the right to any benefits, but he still continues to receive income from his activities, then the single tax rate remains unchanged, and the obligation to pay it is not canceled.

simplified tax system 6%

There are two types of “simplified” for individual entrepreneurs. The first is the simplified tax system 6%. The case when the object of taxation is the income of the enterprise.

The principle is simple. The tax base, which is income, is multiplied by 6%. Advances already paid by the entrepreneur for the year are deducted from the amount received.

Due to benefits and insurance contributions paid to employees of the organization, the tax can be reduced by half. But! The base is reduced only by advances paid by the entrepreneur at the time of settlement. A simple example can be given. If a businessman transfers contributions for December 2017 in January 2018, they will reduce the amount collected for the past period. But they will not affect the 2018 tax.

To understand how the tax is calculated, it is worth considering the fictional enterprise Tekhnika LLC, which sells telephones. Let’s say that from the beginning of June to the end of August the company sold goods worth 3,500,000 rubles. Calculation of the advance payment for this quarter: 3,500,000 * 0.06 = 210,000 rubles.

This amount can be reduced by the amount of insurance premiums paid. Tekhnika LLC employs 15 people, each of them receives a salary of 45,000 rubles. Calculation: 45,000 x 15 = 675,000 rub. From this amount, the company transferred contributions to the funds, which amounted to 30% of it. RUB 202,500 comes out monthly. That is, per quarter - 607,500 rubles. You can see that the amount of contributions is greater than the advance payment. However, the “prepayment of tax” can only be reduced by 50%. Thus, the following is obtained: 210,000 x 0.5 = 105,000 rubles. And this is the amount of the advance payment that the company must pay before the end of the quarter.

Simplified taxation system from 5 to 15%: specifics

This is the second type of “simplification”. The object of taxation under the simplified tax system in this case is income that is reduced by the amount of expenses. Regional laws may establish a differentiated reduced rate (from 5%), but the basic indicator is 15%.

In terms of timing, everything is the same. Every quarter a person pays an advance payment to the budget. But business doesn’t always work in the black, and expenses sometimes exceed income. But you still have to pay tax. It will be minimal. It is calculated on all income received during the year at a 1 percent rate.

Simply put, at the end of the year the entrepreneur calculates the tax in the usual way, and additionally the minimum one. After which the amounts are compared. The one that turns out to be larger is paid into the budget.

To understand what receipts are considered income by law, you need to refer to Articles 249 and 250 of the Tax Code of the Russian Federation. There is a complete list of them. In general, the use of a simplified taxation system involves maintaining cash accounting of funds. That is, funds received into a bank account registered with the enterprise are taken into account.

The list of expenses, in turn, is specified in Article 346.16 of the Tax Code of the Russian Federation. It includes the costs of purchasing tangible assets, fixed assets, paying insurance premiums and salaries, rent, etc. All expenses are checked by representatives of the relevant authorities to determine their feasibility. Naturally, each acquisition must directly relate to the activities of the enterprise and be documented. Therefore, accounting for individual entrepreneurs and LLCs is mandatory.

Calculation of simplified tax system 15%

Using an example, it is worth understanding how tax is calculated under this system. The “simplified” form of “income minus expenses” looks a little more complicated. And below is a table showing the hypothetical movement of funds of the above-mentioned fictitious Tekhnika LLC.

The numbers are taken as an example. And here is how in this case the amount of tax is calculated according to the “simplified” system: (14,450,000 - 8,250,000) x 15% = 930,000 rubles.

The minimum, in turn, is determined by this formula: 14,450,000 x 1% = 144,500 rubles. And you can see that the amount of the “standard” tax is higher. Accordingly, you will have to pay it. You just need to subtract the advance payments: 930,000 - 485,000 = 445,000 rubles. This amount will be paid at the end of the year.

Accounting

Everything related to the receipt of funds into the individual entrepreneur’s account and their spending must be reflected in the documentation. Many people prefer not to bother with this issue, and reduce everything to filling out an account book (either in paper or electronic format). Moreover, this is allowed by a letter from the Ministry of Finance of the Russian Federation. In accordance with it, an entrepreneur does not have to keep accounts if he himself is responsible for maintaining KUDiR. In general, he has a choice here.

But despite the fact that accounting for individual entrepreneurs is not mandatory, tax reporting has not been canceled. Personnel papers, bank and cash documents - all this needs to be collected for further presentation to the inspectorate. If there is any discrepancy between the paid tax and the income received (underpayment, in other words), then individual entrepreneurs may be issued a fine or even forcibly stop their activities.

However, as already mentioned, the simplified tax system is a simplified system. And accounting is also not particularly difficult. In this case, the following data will be sufficient:

• Balance sheet.
• Financial results report.
• Applications (report on changes in capital, on the intended use of funds, on the flow of funds, etc.).

In this case, detail can be avoided. It is enough to indicate only the most important information about the movement of finances. This is permitted by clause 6 of Order of the Ministry of Finance dated July 2, 2010 No. 66n.

Declaration

Well, a lot has been said above about how the single tax is calculated, to whom it should be paid, and also how to do accounting. Now a few words on the topic concerning the reporting process.

In the case of the simplified tax system, the declaration is submitted once a year. This year, individual entrepreneurs had to do this by April 30, LLCs - by March 31. Next year, 2018, the deadlines for submitting reports will shift slightly (it all depends on the days on which the weekend falls).

The declaration is filled out in the form approved by the order of the Federal Tax Service of the Russian Federation dated February 26, 2016. You can submit it in any of three ways:

• Contact the Federal Tax Service in person or through a representative.
• Send the document by mail.
• Send through a specialized service electronically via the Internet.

What about padding? There are some nuances here. If there is no data on the declaration sheets, then there is no need to include them in the document. There is no need to leave empty cells - dashes are placed in them. All financial data is indicated rounded to the nearest ruble, pages are numbered (001, 002, etc.). There should be no corrections. It is also unacceptable to fasten declaration sheets together, since this creates a risk of damaging the paper.

In fact, filling out this document is not difficult. All points are signed in it, and as a guide you can take a clear example, which is easy to find either in the Federal Tax Service or on an Internet resource.

The most important thing is to remember the deadlines for submitting reports. If an entrepreneur is late with this, he faces a fine of 5% of the tax in the first month, but in subsequent months it can be increased to 30%.

Submission of zero reports

While talking about taxation and the single tax, it is also worth paying a little attention to the cases that were already briefly mentioned above.

Let's say the IP is open for show. The entrepreneur regularly pays fixed fees. But he has no profit - is it then necessary to submit reports to the Federal Tax Service? Yes, this is required. And such a document is called a zero declaration.

The same form is taken. The main attention should be paid to filling out section 2.1.1. In line No. 102 you need to indicate the number “2”. This means that the entrepreneur does not have hired employees and does not pay remuneration to individuals. In line No. 133 the number “0” is entered. No income - no tax according to the simplified tax system.

Line No. 143 also indicates zero. Although it is reserved for the notorious insurance premiums, which each individual entrepreneur pays in full. At this point, many people make mistakes by putting a different number. But for those who fill out the “zero” form, the requirements are exactly the same.

What can you say about the paragraphs on financial reporting? In the boxes where the amount is usually indicated, dashes are added.

Otherwise, there are no pitfalls. After filling out the document, you need to print it out in two copies and submit it to the Federal Tax Service on time. The inspector will take one declaration as a report, and put a stamp, date, signature on the other and return it to the entrepreneur.

Documents for full reporting

Of course, the declaration is not the only thing that an entrepreneur must present to the tax office based on the results of his activities. The list of other documents is quite impressive. And to conclude the topic, I would like to pay attention to him.

If an entrepreneur does not have employees, here is what else he will need to prepare:

• Report to the Federal State Statistics Service.
• VAT declaration. If the individual entrepreneur performed the duties of an agent, then it must be handed over at the end of each quarter.
• Journal of accounting of issued and received invoices. If the actions related to them were carried out by the entrepreneur in the interests of another person, then the document will also have to be submitted quarterly.
• Notification to fee payer. But this is the case if a person carries out trading activities. This item is regional.

If a businessman hired people on his staff, the list of documents will be even more impressive. You will need to present the form SZV-M, RSV-1 and 4-FSS, 6-NDFL and 2-NDFL, average number of employees, and a report to the State Statistics Committee. And besides this, there is also reporting that must be submitted to the Social Insurance Fund.

As you can see, every person who decides to start their own business will have to delve into a considerable number of nuances. But not everything is as complicated as it might seem out of habit.

I would also like to say a few words regarding the simplified tax system based on a patent. Many entrepreneurs are thinking of taking advantage of the opportunity to pay taxes through redemption. But the fact is that this is impossible. Because the repurchase of a patent is actually a legal mechanism for UTII. But the simplified tax system is completely different.

In conclusion, it should be said that the simplified tax system is truly the simplest and most understandable system. It is good at least because financial statements need to be submitted to the Federal Tax Service only once a year. And with the same UTII it must be compiled once a quarter. Therefore, if you want to make your life a little easier when organizing a business, you should switch to the simplified tax system.

Option one: you are just starting a business and have decided to work on the simplified tax system. Option two: you are already working in the general mode and have decided to switch to the simplified tax system. What conditions must be met, what documents must be submitted and within what time frame? Let's look at the requirements for working on the simplified tax system. By the way, since 2017, the limits for the transition and application of the simplified tax system, as well as the amount of the permissible residual value of fixed assets, have been doubled.

Organizations or entrepreneurs have the right to switch to the simplified tax system if they meet certain requirements: revenue, number of employees, share of participation of other companies, etc.

Advanced training course for accountants on the simplified tax system "" - the curriculum meets the requirements of the professional standard "Accountant". Lectures on wages, average earnings, primary income, fixed assets and other equally important topics. We will conditionally divide those wishing to become tax payers under the simplified tax system into two categories:

1. Newly created organizations and entrepreneurs who have recently registered with the tax office. It is important for this category of future simplifiers to decide on the object of taxation: “income” or “income minus expenses.” We recommend.
2. Organizations and individual entrepreneurs who operate under the general tax regime or, for example, under UTII and want to switch to the simplified tax system. This category also needs to decide on the object of taxation and it is important to submit an application on time to switch to the simplified tax system - we will talk about this in more detail later.

Before learning about the features of the transition to a simplified taxation system for each of these categories, let’s look at who does not have the right to apply this special regime.

Who is not entitled to work for the simplified tax system?

* To switch to the simplified tax system from 2017, the amount of income for 9 months of 2016 should not exceed 59.805 million rubles. (RUB 45 million × 1.329). To switch to the simplified tax system from 2018, the amount of income for 9 months of 2017 should not exceed 90 million rubles. (this amount will not be indexed to the deflator coefficient until 2020). .

What if a company or entrepreneur who does not have the right to switch to the simplified tax system still starts working on the simplified tax system. Will the tax office figure this out somehow? Of course yes. In addition, tax authorities will expect different reporting from organizations, and not the one sent by the pseudo-simplifier.

What about paying taxes? - the payment will go through the wrong bank account and will be listed as an overpaid amount, while another payment will be non-paid, which threatens to block the account.

Therefore, you should switch to the simplified tax system if you meet all established requirements and criteria. Let us consider them in more detail for each category of taxpayers.

Transition to the simplified tax system for newly created companies and individual entrepreneurs

Newly created organizations and entrepreneurs have the right to notify the tax authority about the application of the simplified tax system no later than 30 calendar days from the date of registration with the tax authority.

Example: the company was registered with the tax office on November 10, 2016. An application for application of the simplified tax system should be submitted no later than December 9, 2016 inclusive (the notification form was approved by order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/829@). You need to decide which tax object to apply:

• “income” - in this case the tax rate under the simplified tax system will be 6%;
• “income minus expenses” - tax at a rate of 15%.

The amount of tax that the taxpayer will pay to the budget at the end of the tax (reporting) period depends on the choice made. You can later change the selected object.

Changing the tax regime to the simplified tax system

When to submit a notice of transition to the simplified tax system:

• for organizations and individual entrepreneurs - notify the tax authority about the transition to the simplified tax system no later than December 31 of the calendar year preceding the transition. If you want to switch to the simplified tax system in 2017, you must submit a notification before December 31, 2016. The form of notification of the transition to the simplified tax system was approved by order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/829@;
• for those who decided to switch to the simplified tax system with UTII, based on the notification, you can begin to apply the simplified tax system from the beginning of the month in which the obligation to apply UTII was terminated. If a company has stopped working on the imputed market since February 2016, then already from February 2016 it has the right to apply the simplified tax system. The tax office should be notified about this; the form of notification is also established by order of the Federal Tax Service of the Russian Federation No. ММВ-7-3/829@.

Conditions for applying the simplified tax system for organizations and individual entrepreneurs

1. Organizations and individual entrepreneurs should not carry out activities that are an obstacle to the transition to the simplified tax system (see table above).
2. The share of participation in an organization using the simplified tax system of other organizations should not exceed 25% (except for some restrictions).
3. The average number of employees of organizations and individual entrepreneurs for the tax period should not exceed 100 people.
4. The residual value of the organization's fixed assets for the tax period should not exceed 100 million rubles. (this limit was in effect for 2016). The residual value is determined according to accounting data. In this case, fixed assets that are subject to depreciation are taken into account and are recognized as depreciable property in accordance with tax accounting, i.e. in accordance with Chapter 25 of the Tax Code of the Russian Federation. This indicator has not been established for individual entrepreneurs.
   Please note: as of January 1, 2017 and during 2017, the residual value of fixed assets on the simplified tax system should not exceed 150 million rubles. (Federal Law No. 243-FZ dated July 3, 2016 amended Chapter 26.2 of the Tax Code of the Russian Federation from January 1, 2017).
5. The amount of income of the organization and individual entrepreneurs, determined on an accrual basis for the tax period, should not exceed 60 million rubles. - this amount is annually indexed by a deflator coefficient (for 2016 - 1.329, order of the Ministry of Economic Development of Russia dated October 20, 2015 No. 772).
   Please note: in 2017, a new limit will be in effect - 120 million rubles, which will not be indexed until 2020. If the income of an organization or individual entrepreneur in 2017 is within this amount, then they will have the right to apply the simplified tax system.

To remain on the simplified tax plan in 2016, you must meet the income limit for the year of 79.74 million rubles. (RUB 60 million × 1.329). If a company wants to switch to a simplified system from 2017, then its income for the nine months of 2016 should not exceed 59.805 million rubles. (RUB 45 million × 1.329).

If these conditions are not met, organizations and individual entrepreneurs are forced to transfer to the general taxation regime. This will happen from the quarter in which the violations occurred. In this case, the taxpayer is obliged to notify the tax authority about this no later than 15 days from the date of termination of activity on the simplified tax system.

Example: in 2016 the company works on the simplified tax system. In November 2016, sales revenue amounted to RUB 81,123 million. Accordingly, in the fourth quarter one of the criteria for applying the simplified tax system was violated (revenue amounted to more than the required 79.74 million rubles). Starting from October 1, 2016, the company is obliged to switch to the general taxation regime.

Loss of the right to use the simplified tax system

You must notify the tax office of the loss of the right to the simplified tax system no later than the 15th day of the month following the quarter in which the right to the simplified tax system was lost (clause 5 of Article 346.13 of the Tax Code of the Russian Federation). A notification of loss of the right to the simplified tax system is submitted in form No. 26.2-2, approved by Order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/829@.

If the right to the simplified tax system is lost, the declaration must be submitted no later than the 25th day of the month following the quarter in which the violation was committed, entailing the loss of such right. If the activity on the simplified market is stopped altogether, then the declaration is submitted no later than the 25th day of the month following the one in which this happened. Within the same time frame, you must pay the tax accrued according to the declaration (Articles 346.21 and 346.23 of the Tax Code of the Russian Federation).

Transition from simplified tax system to OSNO or UTII

On a voluntary basis, an organization or entrepreneurs have the right to switch from the simplified tax system to another taxation regime from the beginning of the year. The notification must be submitted to the tax authority no later than January 15 of the year in which the transition to a different tax regime is carried out.

If you are currently working on the simplified tax system, but are thinking of switching to the general regime in 2017, then you must submit an application before January 16, 2017 (since January 15 is a day off, clause 7, article 6.1 of the Tax Code of the Russian Federation).

"STS: changes since 2017." Lecturer Natalya Gorbova will talk about changes in the Tax Code of the Russian Federation, about the income limit when combining the simplified tax system and UTII, simplified tax system and “patent”; about actions in case of exceeding the income limit under the simplified tax system.

The transition from one taxation system to another occurs on the basis of notification.

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Therefore, it is necessary to understand in more detail whether an LLC can apply the simplified tax system and which taxes are not paid by organizations that apply the simplified tax system.

General information

As already mentioned, the simplified taxation system exempts you from paying a number of additional taxes.

These include:

1. Income tax.
2. Personal income tax.
3. Sales tax.
4. Property tax.

Payment of value added tax is made only in relation to imported products that are imported into the territory of Russia.

Exemption from personal income tax applies to individual entrepreneurs if the income they receive is related to commercial activities.

At the same time, payment of insurance contributions for pension insurance is made by all taxpayers, in accordance with the rules established.

Thus, organizations that have chosen the simplified tax system are not exempt from paying:

• insurance premiums;
• water and land tax;
• advertising tax.

In addition, taxpayers must act as tax agents. The single tax is calculated based on the results of the calendar year, i.e. the tax period.

The reporting period can be 3, 6 and 9 months (). The legislation distinguishes two methods of calculating tax, which determine the final tax rate ().

This includes:

• 6% - if the object of taxation is the total income of the enterprise.

If the amount of the accrued tax is less than the amount of the small fee, then taxpayers using the simplified tax system must pay a minimum tax of 1% ().

• 15% - if the object of taxation is income reduced by the amount of expenses.

Subjects of the Russian Federation may establish differentiated tax rates. However, the tax threshold cannot be lower than 5% and higher than 15%.

As for the territory of the Republic of Crimea and the city of Sevastopol, it is allowed to apply a zero tax rate for the period 2019-2016.

For the next 4 years, the legislator provides for the possibility of reducing the tax rate to 4% if the object of taxation is the income of the organization.

If the object of taxation is income reduced by the amount of the enterprise’s costs, then the rate can be reduced to 10%, but in any case the rates cannot be less than 3%.

The procedure for calculating the single tax is fixed by the provisions. Advance payment is due by the 25th of the month.

Tax returns are submitted within the following deadlines:

If an organization has lost the right to use the simplified taxation system, then in this case, reporting is submitted before the 25th day of the month that follows the expired tax period.

To switch to the simplified tax system, the taxpayer must submit it to the tax service at the place of his registration. The deadline for submitting a notice is December 31st.

However, if the application is submitted by a newly created enterprise, then it is given 30 days from the date of registration. approved .

Required document details include:

• name of the taxpayer;
• OGRN (OGRNIP);

Additionally, the notification indicates data justifying the right to use the simplified tax system and the object of taxation. The document must be signed by the head of the organization and sealed.

If the tax service has no comments, the taxpayer is considered to have switched to the simplified tax system.

But, the tax service is not obliged to notify the applicant about the possibility or impossibility of applying the simplified taxation system ().

An exception may be a separate taxpayer request for information.

Definitions

The use of the simplified tax system frees taxpayers from accounting and filing reporting documentation, which is burdened by enterprises operating on OSNO.

However, organizations must comply with the general procedure for conducting cash transactions and ensure tax accounting of income and expenses.

A separate responsibility is the preparation of reports on the wage fund. Thus, the introduction of the simplified tax system is aimed at stimulating the development of entrepreneurial activity.

Types of restrictions

The main limitations associated with the use of the simplified tax system:

However, we should not forget about the annual indexation to which the taxpayer’s income is subject. For this purpose, a special deflator coefficient of 1.147 () has been established.

Recalculation of the received profit is carried out until December 31. Based on this, the maximum income of a taxpayer should not exceed 51,615 thousand rubles.

If the enterprise’s profit exceeds 60 million rubles, then it automatically loses the right to use the simplified tax system. The calculation of deadlines begins with the quarter in which the established limit was exceeded.

In this case, the maximum value is also indexed. In 2019, its size is 68,820 thousand rubles. But, these indicators apply exclusively to those types of activities that fall under the simplified tax system.

This also includes non-operating income provided for. These include:

• profit from equity participation in other organizations;
• income in the form of positive exchange rate difference in foreign currency;
• profit from fines awarded to the debtor;
• income from the rental of real estate;
• profit in the form of interest received;
• income from gratuitously received property rights;
• profit in the form of income from participation in a simple partnership;
• income from amounts by which the size of the authorized capital has decreased.

An exception to the determination of the tax base is income shown in. These include:

1. Expenses for the acquisition of fixed assets.
2. Costs for the purchase of intangible assets.
3. Expenses for acquiring rights to inventions.
4. Costs associated with scientific research.
5. Payment of rent.
6. Labor costs.
7. VAT paid.
8. Interest on loan payments.

To calculate costs, the taxpayer must take into account the clarifications. When determining the book value of fixed assets, property subject to depreciation () is taken into account.

The algorithm for calculating the average number of working personnel has been approved.

When calculating, it is necessary to take into account:

1. Average number of external part-time workers.
2. Average number of employees working on .

At the same time, legal entities entered into the state register on the basis of are not subject to profit limits.

If, in the process of carrying out the economic activities of an enterprise, the fiscal authority identifies grounds that exclude the possibility of applying the simplified tax system, then it must issue a message and send it to the taxpayer.

If the organization itself identifies these grounds, then it needs to inform the Federal Tax Service about the transition to the OSN. To do this, you need to submit it within 15 days.

If there is a debt to the budget, the taxpayer must repay it in full. Then you need to submit.

After switching to the OSN, the organization must make calculations for those taxes from which it was exempt (see the subheading “General Information”).

Regulatory framework

The procedure for applying the simplified taxation system has been approved. The single tax is calculated within the framework. The form of notification of the transition to the simplified tax system is fixed by order of the Federal Tax Service.

The income and expense accounting book has been approved. The tax return form is attached.

Which organizations and individual entrepreneurs can use the simplified tax system?

According to the general rules of the Tax Code, organizations can switch to the simplified tax system, including LLCs and individual entrepreneurs ().

The restrictions associated with the transition to a simplified taxation system were discussed above (see the subheading “Types of restrictions”).

Taxpayers can use the simplified tax system and UTII at the same time, provided that the organization has been transferred to UTII for one type of activity, and the simplified system is applied to the rest.

When can it be used

Organizations or individual entrepreneurs can choose one of two tax systems, OSN or simplified tax system.

As a rule, the simplified system is aimed at representatives of small and medium-sized businesses. You can switch to a simplified taxation system once a year.

Has the right to apply the simplified tax system

The question of which organizations can use the simplified tax system and when the simplified taxation system cannot be used has already been discussed.

At the same time, the main advantages for taxpayers are expressed in a reduction in the amount of taxes paid (see the subheading “General Information”).

Not eligible for use

The following taxpayers are not allowed to use the simplified tax system:

• organizations with representative offices;
• credit, insurance and microfinance organizations;
• pension funds, non-state type;
• securities market participants;
• manufacturers of excisable products;
• individual entrepreneurs who switched to the unified social tax;
• government, budget and foreign organizations;
• enterprises that include organizations with a share of more than 25%;
• organizations involved in mining;
• notaries, lawyers;
• pawnshops.

The indicated restrictions on representative offices do not apply to other separate divisions of a legal entity (letter of the Ministry of Finance dated February 15, 2006 No. 03-11-04/2/39).

Restrictions related to the structure of the authorized capital do not apply to enterprises (institutions):

1. Where the authorized fund includes contributions from public organizations of disabled people, if their total number among the working personnel is more than 50%.
2. That they carry out economic activities on the basis of.
3. Using the results of intellectual activity, provided that they have exclusive rights to these inventions.

As for the extraction of minerals, these restrictions do not apply to common minerals, the list of which is approved by the relevant ministry.

A more detailed list of activities that do not fall under the simplified tax system has been approved by Article 346.12 of the Tax Code of the Russian Federation.

Frequently Asked Questions

Questions that arise when using the simplified taxation system:

1. Does the simplified tax system apply to open joint stock companies?
2. Can a closed joint stock company apply the simplified tax system?

Can an OJSC apply the simplified tax system?

An open joint stock company can take advantage of a simplified taxation system on a general basis (see the subheading “Types of restrictions”).

Is it possible to use the simplified tax system for a closed joint-stock company?

The procedure for applying the simplified tax system by a closed joint stock company is similar to that established for an OJSC.

The main criterion influencing the use of a simplified system is:

• amount of income for 9 months;
• total cost of fixed assets;
• number of workers in the tax period.

What is a simplified tax system? Features of the simplified tax system for LLCs in 2019. Types of simplified taxation system, rates, registration procedure.

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Modern economic conditions are characterized by instability and a large number of risks for enterprises, regardless of their size and form of ownership.

In order to avoid conducting “black” accounting and in order to support businesses of different sizes, the Tax Code provides for simplified taxation systems that allow reducing contributions to the budget to the minimum acceptable standards.

This approach makes it possible to create an incentive and opportunity for the development of small and medium-sized businesses, which, in turn, is provided for by the legislation of the Russian Federation.

General points

To switch to a simplified taxation system, it is necessary that the enterprise comply with legally established standards.

What is it

STS (simplified taxation system) is a special regime for collecting taxes and fees, designed to facilitate business development, in which the payer pays one tax instead of the following:

1. (excluding calculations from wages of employees).

This allows you to significantly reduce the number of contributions made to the budget, which leaves more funds for the development of the enterprise itself.

Types of tax system

The simplified taxation system is designed to support all areas of business and is applied to enterprises with different forms of ownership.

The Tax Code of the Russian Federation provides for two simplified taxation systems. They differ in the object of taxation and the rate:

An entrepreneur has the right to choose which type of simplified tax system he would like to use.

Regulatory regulation

Like other processes, the simplified LLC taxation system is regulated.

Therefore, before making the transition to this system, you need to think carefully about it.

The decision on which taxation system should be used for an LLC is made by the head of the company, but it would still be advisable to submit this issue to a vote of the meeting of participants. This is due to the fact that they can expect income of one amount, and receive another.

Transition order

The opening of an LLC under the simplified taxation system is provided for in Article 346 of the Tax Code of the Russian Federation.

Taxpayers operating under the simplified taxation system can be either established enterprises or existing ones. Let's consider both options.

Newly created enterprises are registered with the tax authorities. After this, within 30 days, if they choose a simplified taxation system, they are obliged to notify the Federal Tax Service about this.

For enterprises to which the general system applies and those wishing to switch to a simplified system, there are also specific deadlines.

The tax period under the simplified tax system is one calendar year from January 1 to December 31. To switch to a simplified system from a general one, the entrepreneur must notify the tax service before the next period.

That is, until December 31 of the current year. Organizations working for , also have the right to switch to a simplified taxation system if they consider it more profitable.

They can begin to apply the simplified tax system from the month in which the UTII ceased to be valid. To make the transition, you must notify the tax authorities.

The notification sent by enterprises to the tax authorities in all three of the above cases is drawn up in accordance with the form approved by order of the Federal Tax Service of the Russian Federation, and has the following form.

The legislation defines the conditions under which an enterprise can switch to a simplified taxation system.

Let's look at them in more detail:

If these conditions are met, but the enterprise operates in the financial sector of the economy or in the gambling business, it cannot obtain the right.

If an organization has received the right to operate under a simplified taxation system, but over time it no longer meets the above conditions, then it loses this right, and therefore is obliged to notify the Federal Tax Service authorities no later than the 15th day of the month following the quarter in which the occurrence occurred. inconsistency.

In this case, no later than the 25th day of the same month, you must submit a tax return and pay the tax on it.

You can see the notification form that must be submitted in case of loss of the right to work under the simplified taxation system below.

What is the essence of the simplified tax system

Each enterprise that is a legal entity, according to the Tax Code of the Russian Federation, pays a number of taxes to the budget.

LLCs subject to the general taxation system are required to pay the following contributions:

In addition, the company pays income tax in the amount of 13%. It has its own characteristics. The tax base is the income of individuals.

The organization pays it as a tax agent, making deductions from each of its employees, as well as from dividends received by LLC participants.

If you add up all the taxes paid by LLCs under the general system, the amount comes out to be very large. As a result, after paying all the fees, the company does not have much money left that could be put into circulation.

In this regard, cases of black bookkeeping were previously identified in order to pay fees not in full and to be able to save at least part of the funds.

Video: which tax system to choose for an individual entrepreneur or LLC business

Based on precedents, the legislative bodies of the Russian Federation have developed regulations providing for both administrative and criminal penalties, depending on the amount of hidden funds and the resulting arrears.

In turn, the Federal Tax Service ruled out the cause of such incidents and introduced a number of loyal systems that allow the Federal Tax Service to support business development in the Russian Federation.

One of them is a simplified taxation system. Its essence lies in the fact that the payer who works under these conditions is exempt from paying all of the above taxes and pays one fee, the amount of which is significantly lower than under the general system.

The taxpayer has the right to independently choose the type of simplified taxation system, of which, according to the law, there are two.

Income

According to one of the types of simplified tax system, the object from which tax will be withheld is income. In this case, the rate is 6%.

The procedure for determining them and what types of receipts are considered income are established by law.

Income is funds received as a result of the direct activities of the enterprise, which allow increasing its capital.

For LLCs that operate under simplified taxation conditions, income represents revenue received from the sale of products or.

For the reporting period, which is a quarter (three months), income is summed up and 6% tax is deducted from it.

Income minus expenses

The level of income does not always allow you to pay tax and receive a net profit sufficient for the further development of an enterprise of a size.

You can use the “income minus expenses” calculation system. What “income” is was stated in the paragraph above.

Expenses are funds that reduce the capital of an enterprise and are used to carry out its main activities - producing products or providing services.

When expenses are subtracted from income, profit before tax is determined. After calculating and paying taxes, it is net profit.

It is worth noting that not all expenses incurred by a company are used to calculate profit.

Before taxation, only expenses incurred for the production and sale of products or provision of services must be applied from income.

This type of simplified tax system differs in that the rate is determined depending on registration and ranges from 5 to 15%.

What kind of reporting is submitted?

In 2019, to maintain tax reporting, payers working on the simplified taxation system will submit only one type of documentation - annual.

This is what distinguishes the reporting process from previous years, when interim reporting was submitted quarterly.

Accounting statements play an important role in this case.

Advantages and Disadvantages

Like any system, the simplified tax system has its advantages and disadvantages. Let's look at them in more detail.

Most entrepreneurs choose a simplified system due to reduced payments made to the budget.

But they also note the following advantages:

• simplification of accounting and tax accounting;
• lack of mandatory reporting;
• choosing an object and tax rate from two proposed options;
• long reporting tax period.

At the same time, it also has its disadvantages, which do not allow everyone to use this system:

• not permitted for use in all types of activities;
• there is a ban on opening branches;
• limit on income and employees.

Based on these pros and cons, enterprises are faced with a choice - to develop as a large company or remain in the cell of medium-sized businesses and be able to work according to a simplified system.

The simplified tax system is one of the options for the development of small and medium-sized businesses. It allows you to reduce tax payments and simplify the process of accounting and tax accounting, due to which you can save money on hiring additional employees.

There are two options for a simplified tax system under a simplified system. They differ in the object of taxation and the rate.

The organization has the right to choose the system independently.To work under the simplified taxation system, it is necessary that the enterprise meets the conditions established by law.