The tax rate depends on the object of taxation:
- 6% - with the object "income";
- 15% - with the object "income minus expenses".
Subject laws Russian Federation tax rates can be set ranging from 1 to 6% depending on the categories of taxpayers.
The laws of the constituent entities of the Russian Federation may reduce the tax rate to 5%.
The laws of the Republic of Crimea and the federal city of Sevastopol may reduce the tax rate in the territories of the respective constituent entities of the Russian Federation for all or certain categories taxpayers:
- in relation to the periods of 2015 - 2016 - up to 0%,
- in relation to the periods of 2017 - 2021 - up to 3%, if the object of taxation is “income minus expenses.
The laws of the constituent entities of the Russian Federation may establish a tax rate of 0% for taxpayers - individual entrepreneurs who have chosen the object of taxation in the form of income or in the form of income reduced by the amount of expenses first registered after the entry into force of these laws and carrying out entrepreneurial activity in the industrial, social and (or) scientific spheres, as well as in the sphere of personal services to the population.
With the object "income"
To calculate the tax, the company's income from sales and non-operating income are taken into account. The amount of income is multiplied by the rate of 6%.
We consider in detail
Suppose an individual entrepreneur applies the simplified tax system (the object of taxation is "income"). The amount of income received during the first half of the year:
The amount for the I quarter will be 129,600 rubles. :
RUB 2,160,000 × 6%.
The amount for the first half of the year will be 272,400 rubles. :
RUB 4,540,000 × 6%.
3. Calculate the tax amount
Taking into account the advance payment, which was paid according to the results of the first quarter, for the first half of the year you need to pay 142,800 rubles. : 272 400 rub. - 129,600 rubles.
With the object “income”, an individual entrepreneur making payments and other remuneration individuals, has the right to reduce the amount of tax (advance tax payment) by the amount of paid insurance premiums for mandatory pension insurance, mandatory social insurance in case of temporary disability and in connection with motherhood, mandatory health insurance, compulsory social insurance against industrial accidents and occupational diseases paid (within the calculated amounts) in this tax (reporting) period in accordance with the legislation of the Russian Federation, but not more than 50%.
Attention!
The restriction does not apply to individual entrepreneurs who do not have employees. In this case, the tax advance payment) can be reduced by the entire amount of insurance premiums paid for themselves in a fixed amount.
We consider in detail
For example, for the first quarter of 2017, an individual entrepreneur received an income of 2,160,000 rubles. From payments to employees, he paid insurance premiums in the amount of 75,000 rubles.
1. Calculate the advance payment
For the I quarter - 129,600 rubles. :
RUB 2,160,000 × 6%.
2. We reduce the advance payment
The advance payment can be reduced not by the entire amount of insurance premiums, but only by the maximum amount - 64,800 rubles. :
RUB 129,600 × 50%.
Let's assume that individual entrepreneur no employees.
In this case, an individual entrepreneur pays insurance premiums for compulsory pension insurance and compulsory health insurance only for himself - RUB 46,590 (7,500*12*26% +(2,160,000 – 300,000)*1% + 4590)
The advance payment for the 1st quarter of 2017 will amount to 83,010 rubles. : 129 600 rub. - 46,590 rubles.
With the object "income minus expenses"
To calculate the tax, expenses are deducted from the amount of income, the result is multiplied by a rate of 15%. Please note that not all expenses can be reduced.
Law and order
The list of expenses for which income can be reduced is determined by paragraph 1 of Art. 346.16 of the Tax Code.
So, for example, when determining the object of taxation, you can reduce the costs of all types compulsory insurance employees, property and liability, including insurance premiums for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with motherhood and other types of insurance provided for by the legislation of the Russian Federation.
At the same time, fines and penalties for violation of the terms of business contracts are not included in this list. This means that they are not taken into account when calculating the single tax on the simplified tax system.
We consider in detail
Let's say an individual entrepreneur applies the simplified tax system (object "income minus expenses"). The amount of income received, expenses incurred and the tax base will be:
1. Calculate the amount of advance payments
The amount for the first quarter will be 82,500 rubles. :
RUB 550,000 × 15%.
2. Determine the amount of advance payments
The amount for the first half of the year will be 121,500 rubles. :
RUB 810,000 × 15%.
3. Calculate the tax amount
Taking into account the advance payment, which was paid according to the results of the first quarter, for the first half of the year you need to pay 39,000 rubles. :
RUB 121,500 - 82,500 rubles.
Attention!
For entrepreneurs who have chosen the “income minus expenses” object, the minimum tax rule applies: if at the end of the year the amount of the calculated tax turned out to be less than 1% of the income received for the year, minimum tax in the amount of 1% of the actual income received.
We consider in detail
An individual entrepreneur applies the simplified tax system (the object "income reduced by the amount of expenses"). Per taxable period he received income in the amount of 25,000,000 rubles, and his expenses amounted to 24,000,000 rubles.
1. Define tax base
The tax base is 1,000,000 rubles. :
RUB 25,000,000 - 24,000,000 rubles.
2. Determine the amount of tax
The tax amount will be 150,000 rubles. :
RUB 1,000,000 × 15%.
3. Calculate the minimum tax
The minimum tax is 250,000 rubles. :
RUB 25,000,000 × 1%.
It is this amount that must be paid, and not the amount of tax calculated in the general manner.
With the simplified tax system with the “income” object, an individual entrepreneur can reduce the tax on insurance premiums for mandatory pension and medical insurance. However, many IPs do not understand how to do this in practice. We explain the most pressing issues.
1. How to pay correctly fixed contributions so that they can reduce the tax?
Contributions can be paid throughout the year in any amount, as you wish. There are no monthly or quarterly deadlines for fixed contributions.
In the Federal Law of July 24, 2009 N 212-FZ "On insurance premiums in Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, federal fund compulsory health insurance” established two deadlines for payment. The first for fixed contributions that do not depend on the income of individual entrepreneurs (the same for all entrepreneurs) - no later than December 31 of the year for which contributions are paid. The second term for fixed contributions from income exceeding 300 thousand rubles per year - no later than April 1 of the year following the expired year for which contributions are paid.
In order to evenly reduce the tax over reporting periods, it is convenient for many individual entrepreneurs to pay contributions quarterly so as not to overpay tax during the year.
2. Is it possible to reduce the tax on PF contributions calculated from incomes exceeding 300 thousand rubles per year?
Can. According to the terminology federal law and dated July 24, 2009 N 212-FZ, both parts of the contributions ( fixed amount and estimated - from incomes exceeding 300 thousand rubles), are called insurance premiums in fixed amounts, despite the fact that some of these premiums are essentially not fixed. And the individual entrepreneur has the right to reduce the tax on paid insurance premiums in fixed size.
3. Can an individual entrepreneur with employees reduce the tax on the simplified tax system on their contributions, because the Tax Code says that only individual entrepreneurs who do not make payments and other remuneration to individuals can reduce the tax on contributions in a fixed amount?
An individual entrepreneur on the simplified tax system can reduce the tax on his contributions in a fixed amount, regardless of whether he has employees or not.
The fact is that in subparagraph 1 of paragraph 3.1 of Article 346.21 of the Tax Code of the Russian Federation it is not specified what kind of contributions are in question - about contributions for employees or contributions for the IP itself. It states that it is possible to reduce the calculated tax by the amount of insurance premiums paid in the tax (reporting) period. And, for example, in the chapter on UTII, in the article on tax calculation, it is directly written that the tax can be reduced by insurance premiums accrued on employee benefits. The difference with USN is obvious. Therefore, UTII cannot be reduced by fixed IP contributions if the IP has employees, unlike the simplified tax system.
4. Is it possible to reduce the current year's tax on contributions paid in previous years? For example, in January 2015 contributions for 2014 were paid.
Yes, you can. Contributions reduce the tax in the period of their payment. At the same time, there are no conditions for their accrual in the period of tax reduction. Contributions should in principle be calculated, albeit in earlier periods. The Federal Tax Service of the Russian Federation and the Ministry of Finance of the Russian Federation adhere to the same point of view in their letters.
5. Is it possible to reduce advance tax payments on fixed contributions?
Yes, you can. Clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation explicitly states that taxpayers reduce the amount of tax (advance tax payments) calculated for the tax (reporting) period. But in order to reduce advance tax payments on contributions, contributions must be paid in reporting period for which these advance payments are paid. For example, to reduce tax for 9 months of 2015 on contributions, contributions must be paid no later than September 30, 2015.
6. Is it possible to reduce the advance tax payment for the 2nd quarter on contributions paid in the 1st quarter? Can the balance of contributions that “did not fit” into the tax for the 1st quarter be transferred to the 2nd quarter and reduce the tax?
The fact is that the tax under the simplified tax system is not considered quarterly, it is considered a cumulative total. Therefore, there is no tax for the 2nd, 3rd or 4th quarter. There are advance tax payments for the 1st quarter, 1st half of the year, 9 months and the tax for the year.
When calculating the tax for the 1st half of the year, the income for the 1st half of the year and the contributions paid in this half of the year are taken. Since the 1st quarter is included in the 1st half of the year, then, without a doubt, the contributions paid in this quarter will reduce the advance payment for the 1st half of the year. And there is no need to transfer any “balances” of contributions from the 1st quarter to the 2nd quarter.
For example: you paid fixed contributions in the amount of 5,000 rubles in the 1st quarter, but the calculated advance payment for the 1st quarter amounted to only 3,000 rubles, respectively, the tax payable for the 1st quarter was 0 rubles. Contributions in the 2nd quarter were not paid, when calculating the tax for the 1st half of the year, you take the amount of 5,000 rubles to reduce the tax, because this amount of contributions was paid in the 1st half of the year. It is not necessary to take income for the 2nd quarter separately and calculate the tax from it, this is wrong and can lead to an incorrect result.
7. Is it possible to pay contributions from income exceeding 300 thousand rubles for 2015 this year and reduce tax on them? Or should these contributions be paid only at the end of 2015 and the 2016 tax should be reduced on them?
Contributions from income exceeding 300 thousand rubles a year, you can pay immediately, as soon as the income exceeds 300 thousand rubles a year. Contributions can be paid in parts, not necessarily in one amount. Since these contributions are fixed (see paragraph 1 of this article), they reduce the tax of the period in which they are paid. Therefore, if you pay contributions from income exceeding 300 thousand rubles a year in 2015, you will be able to reduce the 2015 tax on these contributions.
If you still have questions about tax calculation, you can ask them on the forum in the section.
To calculate the tax, you can use the tool.
Article 16 paragraph 2 of the Federal Law
Clause 2 of Article 16 of the Federal Lawdated July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund"
Clause 3.1Articles 346.21 of the Tax Code of the Russian Federation
The simplified tax system lives up to its name, really simplifying reporting and reducing tax pressure for individual entrepreneurs.
In addition, the legislation provides options for reducing deductions for those who have chosen this tax format. You can reduce payments under the simplified tax system both for contributions for yourself and for deductions for employees.
In our article today, we will tell our readers about how to reduce the simplified tax system for individual entrepreneurs on insurance premiums in 2019.
In order not to send the reader on the wrong track, let us explain the title of this paragraph of the article “Reduction of the simplified tax system for IP 6%”. 6% is maximum bet one of the varieties of the USN "Income". tax rate for this taxation regime is set by the local legislature and can vary from 0% to 6%.
Reduction of tax simplified tax system for individual entrepreneurs 6%: grounds and procedure
The law makes it possible to reduce the STS tax for individual entrepreneurs on insurance premiums. In terms of fixed contributions that an individual entrepreneur is obliged to pay for himself, this type of tax can be reduced by 100%. The only condition for such a recalculation is that the entrepreneur must work alone, without hired employees.
Moreover, only the amount of contributions determined by law for the current year is taken into account for the reduction. Overpayment of contributions does not reduce the STS tax. If the amount of insurance premiums paid by you exceeds the amount established by the Tax Code of the Russian Federation, then it is impossible to reduce the amount paid in excess of the prescribed amount. The resulting overpayment of USN tax can only be offset for payment of future periods, i.e. next calendar year.
And overpaid contributions for payment of future periods will not be credited, but you can return them. You can download the application form for the refund of overpaid contributions after you have completed reading this material.
The legislation of the Russian Federation for 2019 defines the following amounts of fixed contributions:
- for medical insurance - 6,884 rubles;
- for pension insurance - 29,354 rubles.
In the case of hiring employees, a different rule applies. Pension and health insurance contributions, which must be deducted both for the individual entrepreneur and for employees, cannot be reduced by more than 50% of the amount of the accrued USN tax.
Reduction can be subjected only to actually paid contributions and only in the quarter in which the payment was made.
Moreover, only the amount of contributions determined by law for the current year is taken into account for the reduction. Overpayment of contributions does not reduce the STS tax. The resulting overpayment can only be offset for payment of future periods, i.e. next calendar year. To do this, you must submit to the IFTS an application approved by order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8 / [email protected] You can download a sample application at the bottom of the article.
Let's look at an example, how to reduce the USN IP for insurance premiums in 2018.
Suppose an entrepreneur has made insurance premiums to the above funds in the amount of 34 thousand rubles for the second quarter of this year. The amount of the advance payment in this case is 25 thousand. Tax authorities can reduce the size of your payment by half, and 50% of the advance amount is 12.5 thousand. In reality, the individual entrepreneur will have to pay the remaining 12,500 rubles after the deduction to the IFTS.
How to reduce the USN tax for individual entrepreneurs 15%
Another option to reduce the USN tax for individual entrepreneurs on insurance premiums provides for the right to reduce the amount of special treatment STS 15% (income-expense). But here we are not talking about reducing the tax itself, but the tax base from which it is calculated.
The mechanism is: contributions for the entrepreneur himself and for his employees will be included in the total costs. Accordingly, when calculating according to the simplified tax system using the income-expense formula, the insurance premiums of all IP members will increase the expenditure part, and the tax base will be reduced. A 15% tax will be deducted from it.
You just need to keep in mind that the 15 percent tax is not provided for all types of activities. If an enterprise has several work profiles, then it will be necessary for different areas. probably choose your own taxation format.
To reduce the tax burden on your business, you do not need to resort to gray schemes. It is enough to competently use all the possibilities that are provided for by law.
How to reduce tax USN "Income"
Reducing the STS tax on insurance premiums
Tax on the simplified tax system "Income" can be reduced by insurance premiums. To do this, follow three rules:
- Individual entrepreneurs without employees can reduce the tax completely, and individual entrepreneurs with employees and LLC - no more than 50% of the tax amount.
- The tax is reduced:
- IP insurance premiums for themselves: 36,238 rubles for 2019 + 1% of income over 300,000 rubles;
- contributions for employees to the tax for pension, medical and social insurance, as well as to the FSS for injuries;
- hospital employee for the first three days;
- Contributions for employees on VHI. - Contributions must be paid in the same period for which you calculate the tax. For example, the tax for the first quarter can be reduced for insurance premiums paid from January 1 to March 31. It does not matter for what period the contributions are paid.
Accounting for minimum tax in expenses
If for last year If you paid the minimum tax (1% of income), then when calculating the tax for this year, you can take into account the amount by which the minimum tax exceeded single tax USN.
For example:
Income for the last year: 600,000 ₽;
Expenses: 595,000 ₽.
STS single tax = (600,000 - 595,000) × 15% = 750 ₽.
Minimum tax = 600,000 × 1% = 6,000 ₽.
We paid the minimum tax, because it is more by 5 250 ₽.
When calculating the tax for this year, 5,250 ₽ can be taken into account in expenses.
Let's calculate the tax for the current year:
Income: 500 000 ₽,
Expenses: 450,000 ₽.
STS tax excluding minimum tax: (500,000 - 450,000) × 15% = 7,500 ₽.
Let's write off the excess of the minimum tax as expenses: (500,000 - 450,000 - 5,250) × 15% = 6,713 ₽.
The savings amounted to 787 ₽.
Supervisory authorities allow to take into account the minimum tax only at the end of the year. In most cases, the courts support them, although there is court precedent in favor of reducing the advance payment for the quarter. Elba will help you take into account the costs, remind you of the deadlines for payment and reporting.
Write-off of losses to expenses
Even more tax can be reduced due to losses incurred in previous years. To do this, you can use losses over the past 10 years and not yet used to reduce taxes.
For example:
Loss last year: 50,000 ₽;
Minimum tax last year: 10,000 ₽.
Income for this year: 800,000 ₽;
Expenses for this year: 300,000 ₽.
Because last year there was a loss, the STS tax was 0, and the minimum tax had to be paid, this year the amount of the loss and the amount of the minimum tax can be written off as expenses:
USN tax = (800,000 - 300,000 - 10,000 - 50,000) x 15% = 66,000 ₽.
The savings amounted to 9,000 ₽.
The earliest losses should be written off first, but no more than the previous 10 years. You can use losses to reduce tax only when calculating the final payment for the year. Advance payments due to losses cannot be reduced.
Elba will calculate the USN tax, correctly reduce it by insurance premiums and prepare payments. Try 30 days for free.
Not all simplified entrepreneurs know that they have the right to reduce the tax on the simplified taxation system Income from the insurance premiums that they pay for themselves. How to do this, we will tell in this article.
Why do individual entrepreneurs choose the simplified 6%? Because there is a very simple accounting, there is no need to collect supporting documents and prove to the inspector that the calculation of the tax base is correct. And many more individual entrepreneurs on the STS of 6% are engaged in the provision of services in which the share of expenses in revenue is small, so it is unprofitable for them to switch to the STS of 15%.
How do they calculate the tax base on the simplified tax system Income
But first, about how to simplify 6% calculate tax payable. This is stated in article 346.15 of the Tax Code of the Russian Federation. To do this, take into account income from the sale of goods (works, services), as well as many non-operating income. Income that is not taken into account when calculating the single tax on the simplified tax system is given in article 251 of the Tax Code of the Russian Federation.
As for expenses, they are not taken into account at all for the Income option. Tax at a rate of 6% is charged on all income of an entrepreneur received from activities on the simplified tax system. Where did the right to reduce IP come from then? tax payments? This is also stated in the Tax Code.
On the basis of which it is possible to reduce the single tax
The right of an individual entrepreneur to reduce tax on the simplified tax system based on the norms of Article 346.21 of the Tax Code of the Russian Federation. It states that taxpayers who have chosen “Income” as an object of taxation reduce the amount of tax and advance payments on it by the amount paid in the reporting period.
What amounts can be taken into account for tax reduction
So, why an individual entrepreneur on the simplified tax system of 6% has the right to reduce tax payments, we figured it out. And now about what amounts for this can be taken into account.
Recall that every entrepreneur is obliged to transfer insurance premiums for himself (the so-called) - to his pension and annual health insurance. Mandatory amounts of contributions for each year are established by tax code, so they are known in advance. They are in this table:
But if the entrepreneur decides to pay social insurance contributions for himself (for example, to receive), then since they are not mandatory, they cannot be taken into account to reduce the tax on the simplified tax system.
Thus, the amount by which the single tax can be reduced in 2018 will be at least 32,385 rubles if the individual entrepreneur transferred the contributions on time.
In addition, entrepreneurs who have received an annual income of more than 300,000 rubles pay an additional pension contribution at a rate of 1% from the amount over this limit. So, if the IP income for the year amounted to 870,000 rubles, then the additional contribution is (870,000 - 300,000) * 1%) 5,700 rubles. Additional payment can also be taken into account when calculating the tax payment.
How tax payments are reduced on the simplified tax system Income
Consider reduction of tax simplified tax system on the amount of insurance premiums in 2018 for individual entrepreneurs on the specific example. But first, about the timing of the payment of taxes and contributions.
The deadline for paying a single tax for individual entrepreneurs is April 30 of the year following the reporting one. For example, for 2018, the final tax must be paid no later than April 30, 2019. However, during the year it is necessary to transfer advance tax payments, which are then taken into account when calculating the annual tax.
Terms of payment of advance payments:
- according to the results of the first quarter - April 25;
- at the end of the half year - July 25;
- following the results of nine months - October 25.
Terms of payment of insurance premiums IP:
- compulsory pension and medical contributions– no later than December 31 of the current year;
- additional pension contribution - no later than July 1 of the next year.
An example of reducing the USN tax by the amount of insurance premiums:
An individual entrepreneur without employees on the simplified tax system Income earned the following amounts:
- first quarter - 168,260 rubles;
- second quarter - 157,600 rubles;
- third quarter - 331,150 rubles;
- fourth quarter - 197,410 rubles.
In total for the year, an income of 854,420 rubles was received, i.e. tax at a rate of 6% will amount to 51,265 rubles. At the end of each reporting period, the entrepreneur must pay an advance payment (6% of income), but the contributions were paid in installments every quarter:
- in the first quarter - 8,500 rubles;
- in the second quarter - 8,500 rubles;
- in the third quarter - 10,000 rubles;
- in the fourth quarter - 10,929 rubles.
As you can see, the total individual entrepreneur paid contributions in the amount of 37,929 rubles: 32,385 rubles assessed contributions and (854,420 - 300,000) * 1%) 5,544 rubles additional contribution. An additional contribution could be paid next year, but the IP decided to take it into account this year.
So, April 25 is the deadline for paying the first advance payment in the amount of 10,096 rubles (based on 168,260 * 6%). But given that the individual entrepreneur has already paid 8,500 rubles in the first quarter, the advance payment is reduced by this amount and only 1,596 rubles need to be transferred to the budget.
According to the accounting rules, the calculation of tax payments on the simplified tax system takes place not for each quarter, but on an accrual basis from the beginning of the year. We consider the advance payment for the six months: 325,860 * 6% = 19,552 rubles. We take away the contributions paid for two quarters, and the advance payment for the first quarter: 19,552 - 17,000 - 1,596 = 956 rubles will remain to be paid.
Now we consider the tax for nine months 657,010 * 6% = 39,421 rubles. We reduce this amount by all paid contributions and advance payments: 39,421 - 27,000 - 1,596 - 956 \u003d 9,869 rubles. This is the balance of the nine months down payment.
It remains to calculate the tax at the end of the year, taking into account all the listed contributions and advance payments: 854,420 * 6% \u003d 51,265 - 37,929 - 1,596 - 956 - 9,869 \u003d 915 rubles. In total, instead of 51,265 rubles of the calculated tax, the IP paid only 13,336 (1,596 + 956 + 9,869 + 915) rubles.
But what if the entrepreneur did not know about this possibility, so he paid the advance payments in full, without reducing them by contributions, or the contributions were paid in one amount at the end of the year? In this case it turns out tax overpayment, which will be reflected in the annual . After submitting the declaration, you must contact your IFTS with a request to return the overpaid amount or offset it against future payments.
Tax reduction on contributions 2018 with employees
We considered an example when an individual entrepreneur worked all year on his own, without involving personnel, therefore he reduced tax payments by the entire amount of contributions paid for himself. And how to reduce the tax on insurance premiums if the entrepreneur started working on his own, and then hired workers? Or, on the contrary, employees were at the beginning of the year, but were later laid off? Here the Federal Tax Service expresses an opinion not in favor of taxpayers.
The tax period for the simplified tax system for individual entrepreneurs is a calendar year. This means that even if the employer temporarily had employees during the year (several months or days), he is recognized as an employer for the whole year. That is, advance payments and tax at the end of the year can be reduced, but not more than 50%. But at the same time, you can take into account not only insurance premiums for yourself, but also those that the individual entrepreneur transfers for his employees.
Thus, if the entrepreneur had employees at the beginning of the year, and then fired, then he will be able to reduce the tax by no more than 50% by the end of the year. And if there were no employees at the beginning of the year, and the IP reduced the advance payments by the entire amount of contributions paid, then at the end of the year it is necessary to recalculate the tax. So that the tax was reduced by no more than half.
We tried to tell you as concisely and clearly as possible what the 6% income tax is reduced from and how it happens, but if you still have questions, we will be happy to answer them (we don’t pull with an answer 😉).
