NK Chapter 26.2 Simplified Taxation System. Simplified taxation system. Combining USN and UNVD

Chapter 26.2 of the Tax Code of the Russian Federation "Simplified Taxation System" applies in 2019, taking into account all changes that came into force on January 1, 2019. Consider all the main changes and procedures for work within the framework of USN in the current year.

Tax and reporting period on chapter 26.2 of the Tax Code of the Russian Federation "USN"

Tax period When applying a simplified tax system is one calendar year. There are reporting periods according to the results of which they list advance payments on USN. This is the first quarter, half of the year 9 months. The tax on the year by payment to the budget is calculated as the difference between the transfer of advances during the reporting periods and the tax, as a whole for the year. Such Rules Tax Code "USN" (Chapter 26.2).

The Buxoft program forms all reporting for organizations and IP on USN. You can fill out any form online or download the current report form. Try free:

UKN reporting online

Chapter 26.2 of the Tax Code of the Russian Federation "USN": tax rates

According to the tax rate for taxpayers who have chosen the income tax object is 6 percent. At the same time, local authorities have the right to reduce the rate to 1 percent, and in the Crimea and Sevastopol even less (paragraph 1 of Art. 346.20 NK).

The right to reduce the tax rate to a minimum took advantage of all subjects.

Regional authorities have the right to provide and tax holidays. That is, to make a tax rate of 0 percent for them. Such benefits are entitled to take advantage of the merchants who registered for the first time and lead activities in certain areas. For example, if they are engaged in production, social sphere, science or provide household services to the population.

If you pay a tax on the difference between income and expenses, the tax rate will be 15 percent. In the head of the NK "USN" it is envisaged that the regional authorities have the right to reduce it.

Calculation of the tax on chapter 26.2 of the Tax Code of the Russian Federation "USN"

Unified tax (advance payments) According to the head of the "Simplified Taxation System" of the Tax Code of the Russian Federation, calculate the increasing result from the beginning of the year by the formula:

• if the USN is paying from the revenue:

• if the USN is paying from the difference between income and expenses

Revenues on the head of the Tax Code of the Russian Federation "USN"

Revenues received for the year (reporting period), determine by the rules of articles 346.15 and 346.17 chapters "Simplified Taxation System" (Tax Code, Chapter 26.2).

Tax when using a simplified tax system is subject to receipts from the sale of finished products, sales of goods, works or services, as well as property rights. The article 249 of the Tax Code has a list of such income. Many non-deactive income is taxed. Their composition is in Article 250 of the Tax Code of the Russian Federation. This is established by paragraph 1 of Article 346.15, paragraph 1 of Article 248 of the Tax Code of the Russian Federation.

Those arrivals that are not subject to the above categories are not subject to tax. In addition, there are types of income released from taxation on simplified.

To revenue from the implementation, which calculate the USN with a simplified, referring revenue from the implementation:

• products (works, services), which are produced by the organization;
• goods purchased for resale, as well as other types of own property (for example, fixed assets, intangible assets, materials, etc.);
• property rights.

Such rules are provided for by the head of the Tax Code of the Russian Federation "Simplified Taxation System" (paragraph 1 of Article 346.15).

In revenues from sales, also include advances received on the account of the upcoming supply of goods (works, services). The fact is that when simplified, income is considered in the cash method. And the advances received may not include only those companies that use the accrual method (clause 1, Article 346.15, sub. 1, paragraph 1 of Art. 251 of the Tax Code of the Russian Federation).

Expenditures on the head of the Tax Code of the Russian Federation "USN"

The list of expenses for which revenues decreases when calculating the USN tax is in Article 346.16 of the Tax Code of the Russian Federation. It is exhaustive. That is, the organization is not entitled to consider the expenses that are missing in this list. But from this rule there are exceptions. The Ministry of Finance permits to reflect some types of expenses that are not named in this list.

For example, it is permissible to take into account the costs and on the staff accountant, and on the external one. The company is obliged to keep accounting. The head has the right to hire an accountant or entrust the preparation of reports to another organization or an individual (Part 3 of Article 7 of the Federal Law No. 402-ФЗ).

If you hire a freelance accountant, consider all costs for its services: Accounting, counseling, etc. Preserve the contract and acts of work performed (sub. 15, paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation).

You also have the right to take into account the costs of air conditioners. They are not recognized in the list, but the Ministry of Finance believes that they are justified. The organization is obliged to provide normal working conditions for employees in the premises (Art. 212 of the Labor Code of the Russian Federation, paragraph 6.10 Sanpin 2.2.4.548-96, approved. Resolution of the State Committee to the State Administration of the Russian Federation of 01.10.96 No. 21). And air conditioners are part of such conditions.

The cost of the purchase and repair of air conditioners can be taken into account as material (sub. 5 p. 1 Article. 346.16, sub. 6 p. 1 Art. 254 of the Tax Code of the Russian Federation).

Tax deduction on the head of the Tax Code of the Russian Federation "USN"

GL 26.2 of the Tax Code of the Russian Federation "Simplified Taxation System" provides that the payers of UP-tax from income can reduce its size (or advance payment during the reporting period) on the amount of tax deduction. The deduction consists of 3 components.

1. Insurance premiums (within the limits of accrued amounts) listed for the period for which a single tax or advance payment is accrued. This amount may include contributions for previous periods (for example, for 2019), but those listed in the fund fund under the reporting period (for example, in 2010).

2. Contributions for personal insurance in employees in case of their illness. This type of cost is taken into account in the composition of the deduction, only if insurance agreements are concluded with organizations that have relevant licenses. And insurance payments do not exceed the amount of allowance for temporary disability calculated under Article 7 of the Law of December 29, 2006 NO 255-FZ.

3. Hospital benefits for the first three days of disability in a part not covered by insurance payments under contracts, personal insurance. Such an order is provided for in paragraph 3.1 of Article 346.21 of the NC and clarified in the letters of the Ministry of Finance of 01.02.2016 NO 03-11-06 / 2/4597, from December 29, 2012 No. 03-11-09 / 99.

Hospital manual Do not reduce the calculated NDFL (the letter of the Ministry of Finance dated 04.11.2013 NO 03-11-06 / 2/12039). Supplements to the hospital manual before the actual average earnings of the employee do not take into account. These amounts are not a benefit (Article 7 of the Law of 29.12. 2006 NO 255-FZ).

As a general rule, the size of the deduction cannot exceed 50 percent of the USN-tax (advance payment).

Example
Alpha Organization applies USN mode, calculates payment from income. For the first quarter of this year, the organization accrued:

Advance payment on a simplified - in the amount of 48,000 ᵽ;
- contributions to compulsory pension (medical) insurance - 12,500 ᵽ (reflected in the calculation of insurance premiums for the first quarter);
- contributions for compulsory social insurance and insurance against accidents and caregings - 5000 ᵽ (reflected in the form-4 FSS for the first quarter);
- contributions for voluntary insurance of employees in case of temporary disability (under contracts whose conditions comply with the requirements of the sub. 3, paragraph 3.1 of Art. 346.21 NK) - 6000 ᵽ;
- Hospital benefits for the first three days of disability to employees in respect of which voluntary insurance agreements were not concluded, 2500 ᵽ (reflected in the calculation of insurance premiums for the first quarter).

1) Contributions for compulsory pension (medical) Insurance:

In January, February and March of the current year - 12,500 ᵽ;
- for December of the previous year - 3500 ᵽ (reflected in the calculation of contributions for the previous year);

2) contributions for compulsory social insurance and accident insurance and occupational diseases:

For January and February - 2700 ᵽ;
- for December of the previous year - 1400 ᵽ (reflected in the form-4 FSS for the previous year);

3) contributions to voluntary insurance of employees in case of temporary disability - 6000 ᵽ;

4) hospital benefits to employees for the first three days of disability - 2500 ᵽ

The limit value of deduction for the first quarter is 24,000 ᵽ (48 000 × × 50%).

In the total amount of expenses that can be presented to deduct in the first quarter, include:

Contributions for compulsory pension (medical) Insurance paid from January 1 to March 31 of the current year of the current year and for December of the previous year (within the amounts reflected in the reporting of insurance premiums), in the amount of 16,000 ᵽ (12,500 Ᵽ + 3500 ᵽ);
- contributions for compulsory social insurance and insurance against accidents and occupational diseases paid from January 1 to March 31 of the current year in the first quarter of the current year and for December of the previous year (within the amounts reflected in insurance premium reports) in amount 4100 ᵽ (2700 ᵽ + 1400 ᵽ);
- contributions to voluntary insurance of employees in case of temporary disability in the amount of - 6000 ᵽ;
- Hospital benefits to employees for the first three days of disability in the amount of actually paid amounts (without reducing NFFL) - 2500 ᵽ

The total amount of expenses that can be presented to deduction for the first quarter is 28,600 ᵽ (16,000 ᵽ + 4100 ᵽ + 6000 ᵽ + 2500 ᵽ). It exceeds the limit value of the deduction (28 600 ᵽ\u003e 24 000 ᵽ). Therefore, the advance payment for the first quarter Accountant "Alfa" accrued in the amount of 24,000 ᵽ

In addition to the three types of deductions, which are provided for all payers of a single payment, organization and entrepreneurs engaged in trade can reduce it on a trade fee. What is needed for this?

First, the organization or entrepreneur should be registered as a trade fee. If the payer lists the trade fee not on the notification of registration, but at the request of the inspection, to use the deduction is prohibited.

Secondly, the trading fee should be paid to the budget of the same region, which is credited to the payment on the special. Mainly, this requirement concerns organizations and entrepreneurs who are not engaged in trade where they are registered on the location (place of residence).

For example, an entrepreneur who is registered in the Moscow region and trades in Moscow, will not be able to reduce the payment on the amount of trading collection. After all, the trading fee is fully credited to the budget of Moscow (paragraph 3 of Art. 56 of the BC), and a single USN payment - to the budget of the Moscow region (paragraph 6 of Art. 346.21 NK, paragraph 2 of Art. 56 BC).

Thirdly, the trade fee should be paid to the regional budget precisely in the period for which the USN payment is calculated. The trading fee paid at the end of this period can be taken to deduct only in the next period. For example, a trade fee paid in January 2019 at the end of the fourth quarter of 2018 will reduce its amount for 2019. Take it to deduct for 2018 it is impossible.

Fourthly, the USN payment must be determined separately:

• on trading activities in respect of which the organization (entrepreneur) pays trade fees;
• for other types of entrepreneurial activities for which the collection is not paid.

Actually paid trading fee reduces only the first amount. That is, that part of the payment, which is accrued from the income from trading activities. Therefore, if you are engaged in several types of entrepreneurship, you should conduct separate accounting of income from activities taxable, and income from other activities. This is confirmed by the emails of the Ministry of Finance of 18.12.2015 NO 03-11-09 / 78212 (directed by the inspection by the FTS letter of 20.02.2016 NO SD-4-3 / 2833) and from July 23, 2015 No. 03-11-09 / 42494.

Separate accounting, lead in the accounting program or draw up accounting certificates

Calculation of USN - tax

The amount of a single tax (advance payment), accrued with the deduction, the organization must list to the budget for the entire tax (reporting) period. At the same time, it can be reduced to the amount of advance payments accrued on the results of the previous reporting periods. In this regard, at the end of the year (the next reporting period), the organization may have a payment amount not to pay extra, but to a decrease. For example, this is possible if the level of income by the end of the year will decrease, and the amount of deductions will increase.

Changes in Usn

The income limit for 9 months, which allows you to switch to a special, in 2019 it is 112.5 million. The deflator is not adjusted to the coefficient. An enlarged limit of the cost of fixed assets is also applied, based on which the company could proceed to this special. If earlier it was 100 million ᵽ, now this indicator is 150 million.

Article 346.11. General Provisions of USN - Simplified

1. The simplified tax system by organizations and individual entrepreneurs is applied along with other tax regimes stipulated by the legislation of the Russian Federation on taxes and fees.

The transition to a simplified tax system or return to other tax regimes is carried out by organizations and individual entrepreneurs voluntarily in the manner prescribed by this chapter.

2. The use of a simplified system of taxation by organizations provides for their exemption from the obligation to pay tax on the profit of organizations (with the exception of the tax paid from the income tax rates, provided for in paragraphs 1.6, 3 and 4 of Article 284 of this Code), property tax authorities ( With the exception of the tax paid in relation to real estate objects, the tax base for which is defined as their cadastral value in accordance with this Code). Organizations applying a simplified taxation system are not recognized by taxpayers of value added tax, with the exception of value-added tax payable in accordance with this Code when importing goods into the territory of the Russian Federation and other territories under its jurisdiction (including taxes subject to Pay upon completion of the Customs Procedure of the Free Customs Zone on the territory of the special economic zone in the Kaliningrad region), as well as the value-added tax paid in accordance with Articles 161 and 174.1 of this Code.

Paragraph has lost strength.

Other taxes, fees and insurance premiums are paid by organizations that apply a simplified tax system, in accordance with the legislation on taxes and fees.

3. The use of a simplified tax system with individual entrepreneurs provides for their exemption from the obligation to pay tax on income of individuals (with respect to the income received from business activities, with the exception of the tax paid from income in the form of dividends, as well as income tax rates provided for in paragraphs 2 and 5 of Article 224 of this Code), property tax of individuals (in relation to the property used for business activities, with the exception of tax objects for the property of individuals included in the list defined in accordance with paragraph 7 of Article 378.2 of this Code taking into account the features stipulated by paragraph by the second paragraph 10 of Article 378.2 of this Code). Individual entrepreneurs applying a simplified tax system are not recognized by taxpayers of value-added tax, with the exception of value-added tax payable in accordance with this Code when importing goods to the territory of the Russian Federation and other territories under its jurisdiction (including tax amounts, Payable upon completion of the customs procedure of the free customs zone on the territory of the special economic zone in the Kaliningrad region), as well as the value-added tax paid in accordance with Articles 161 and 174.1 of this Code.

Paragraph has lost strength.

Other taxes, fees and insurance premiums are paid by individual entrepreneurs applying a simplified taxation system, in accordance with the law on taxes and fees.

4. For organizations and individual entrepreneurs who apply a simplified taxation system, the current procedure for conducting cash transactions and the procedure for submitting statistical reporting are preserved.

5. Organizations and individual entrepreneurs who apply a simplified tax system are not exempt from the fulfillment of the duties of tax agents, as well as the duties of controlling persons of the controlled foreign companies provided for by this Code.

On the issue of accounting, accounting, income and expenses, accounting for fixed assets and intangible assets by organizations and individual entrepreneurs who apply a simplified tax system, see paragraph 3 of Article 4 of the Federal Law of 21.11.1996 N 129-FZ.

Article 346.11. General provisions

1. The simplified tax system by organizations and individual entrepreneurs is applied along with other tax regimes stipulated by the legislation of the Russian Federation on taxes and fees.

The transition to a simplified tax system or return to other tax regimes is carried out by organizations and individual entrepreneurs voluntarily in the manner prescribed by this chapter.

(as amended by Federal Law of July 21, 2005 N 101-FZ)

2. The use of a simplified taxation system by organizations provides for their exemption from the obligation to pay tax on the profit of organizations (with the exception of the tax paid from the income tax rates provided for by paragraphs 3 and 4 of Article 284 of this Code), the property tax of organizations. Organizations applying a simplified tax system are not recognized by taxpayers of value-added tax, with the exception of value-added tax payable in accordance with this Code when importing goods into the customs territory of the Russian Federation, as well as value added tax paid in accordance with the article 174.1 of this Code.

Other taxes are paid by organizations that apply a simplified taxation system, in accordance with the legislation on taxes and fees.

(as amended by Federal Law of July 21, 2005 N 101-FZ)

3. The use of a simplified tax system by individual entrepreneurs provides for their exemption from the obligation to pay tax on income of individuals (in relation to the income received from business activities, with the exception of the tax paid from the income tax rates provided for by paragraphs 2, 4 and 5 Articles 224 of this Code), property tax of individuals (in relation to the property used for business). Individual entrepreneurs applying a simplified tax system are not recognized by taxpayers of value added tax, with the exception of value-added tax payable in accordance with this Code when importing goods to the customs territory of the Russian Federation, as well as value added tax paid in accordance with Article 174.1 of this Code.

(as amended by federal laws of 31.12.2002 N 191-ФЗ, dated 07.07.2003 N 117-FZ, from 07.21.2005 N 101-FZ, of 07.05.2007 N 85-FZ, from July 22, 2008 N 155-FZ , from 07/24/2009 N 213-FZ)

Other taxes are paid by individual entrepreneurs applying a simplified tax system, in accordance with the law on taxes and fees.

(as amended by Federal Law of July 21, 2005 N 101-FZ)

4. For organizations and individual entrepreneurs who apply a simplified taxation system, the current procedure for conducting cash transactions and the procedure for submitting statistical reporting are preserved.

5. Organizations and individual entrepreneurs who apply a simplified tax system are not exempt from the execution of the duties of the tax agents provided for by this Code.

Article 346.12. Taxpayers

1. The taxpayers recognize the organization and individual entrepreneurs who have passed on the simplified tax system and apply it in the manner prescribed by this chapter.

2. The organization has the right to switch to a simplified tax system, if, according to the results of nine months of the year, in which the organization submits an application for the transition to a simplified taxation system, revenues determined in accordance with Article 248 of this Code did not exceed 15 million rubles.

(as amended by federal laws from 07.07.2003 N 117-FZ, from 21.07.2005 N 101-FZ)

The value indicated in the paragraph of this paragraph the limit amount of the organization's revenues, which limits the organization's right to move to a simplified taxation system, is subject to indexation to the deflator coefficient, established annually for each next calendar year and takes into account the change in consumer prices for goods (work, services) in the Russian Federation For the previous calendar year, as well as on deflator coefficients, which were used in accordance with this item earlier. The deflator coefficient is determined and is subject to official publication in the manner prescribed by the Government of the Russian Federation.

2.1. The organization has the right to switch to a simplified tax system, if, according to the results of nine months of the year, in which the organization submits an application for the transition to a simplified tax system, revenues defined in accordance with Article 248 of this Code did not exceed 45 million rubles.

(p. 2.1 introduced by Federal Law of 19.07.2009 N 204-FZ)

3. It is not entitled to apply a simplified tax system:

1) organizations having branches and (or) representation;

3) insurers;

4) non-state pension funds;

5) investment funds;

6) professional participants in the securities market;

7) Lombards;

8) organizations and individual entrepreneurs engaged in the production of excisable goods, as well as the extraction and implementation of minerals, with the exception of common minerals;

9) organizations and individual entrepreneurs engaged in gambling business;

10) Notaries engaged in private practice, lawyers who have established lawyers, as well as other forms of lawyers;

(as amended by federal laws of 21.07.2005 N 101-FZ, from 27.07.2006 N 137-ФЗ)

11) Organizations that are parties to product sharing agreements;

(as amended by Federal Law of July 21, 2005 N 101-FZ)

12) lost strength. - Federal Law of 07.07.2003 N 117-FZ;

13) organizations and individual entrepreneurs who have transferred to the taxation system for agricultural producers (a single agricultural tax) in accordance with Chapter 26.1 of this Code;

14) organizations in which the participation of other organizations is more than 25 percent. This restriction does not apply to the organization, the authorized capital of which is fully consisting of the contributions of public organizations of persons with disabilities, if the average number of persons with disabilities among their employees is at least 50 percent, and their share in the wage foundation is at least 25 percent, on non-commercial organizations, including among the organization of consumer cooperation, operating in accordance with the Law of the Russian Federation of June 19, 1992 N 3085-1 "On consumer cooperation (consumer societies, their unions) in the Russian Federation", as well as household societies, the only founders of which are consumer societies and their unions operating in accordance with the specified law;

(as amended by Federal Law of July 21, 2005 N 101-FZ)

15) organizations and individual entrepreneurs, the average number of employees of which for the tax (reporting) period, determined in the manner established by the federal executive body authorized in the field of statistics, exceeds 100 people;

(as amended by Federal Law of 29.06.2004 N 58-FZ)

16) organizations that have the residual value of fixed assets and intangible assets, determined in accordance with the legislation of the Russian Federation on accounting, exceed 100 million rubles. For the purposes of this subparagraph, fixed assets and intangible assets that are subject to depreciation are taken into account and are recognized as depreciable property in accordance with Chapter 25 of this Code;

17) budgetary institutions;

(PP. 17 introduced by Federal Law of 21.07.2005 N 101-FZ)

18) Foreign organizations.
(PP. 18 introduced by federal law of 21.07.2005 N 101-FZ, as amended by Federal Law of 17.05.2007 N 85-FZ)

4. Organizations and individual entrepreneurs translated in accordance with Chapter 26.3 of this Code to pay a single tax on imputed income for certain types of activities for one or several types of entrepreneurial activities, has the right to apply a simplified tax system regarding other types of entrepreneurial activities. At the same time, restrictions on the number of employees and the cost of fixed assets and intangible assets established by this chapter, in relation to such organizations and individual entrepreneurs are determined on the basis of all activities carried out by them, and the maximum amount of income established by paragraphs 2, 2.1 of this article is determined by Those type of activity, the taxation of which is carried out in accordance with the general regime of taxation.
(§ 4 introduced by the Federal Law of 07.07.2003 N 117-FZ, as amended by federal laws of 21.07.2005 N 101-FZ, from 17.05.2007 N 85-FZ, from 19.07.2009 N 204-FZ)

Article 346.13. The procedure and conditions for the beginning and termination of the application of a simplified taxation system

1. Organizations and individual entrepreneurs who expressed the desire to switch to a simplified tax system are submitted from October 1 to November 30 of the year preceding the year, starting with which taxpayers are transferred to a simplified tax system, to the tax authority at the place of its location (place of residence) statement. At the same time, the organization in a statement about the transition to a simplified taxation system reports on the amount of revenues for the first nine months of the current year, as well as the average number of employees for the specified period and the residual value of fixed assets and intangible assets as of October 1 of the current year.

The choice of the object of taxation is carried out by the taxpayer before the tax period begins, in which a simplified tax system was applied. In case of a change in the elected tax object after submitting an application for the transition to a simplified taxation system, the taxpayer is obliged to notify the tax authority until December 20, the previous year, in which a simplified taxation system was first applied.

(paragraph introduced by federal law of 31.12.2002 N 191-FZ)

2. The newly created organization and the newly registered individual entrepreneur has the right to apply for the transition to a simplified taxation system within five days from the date of registration with the tax authority specified in the certificate of registration with the tax authority issued in accordance with paragraph of paragraph 2 Articles 84 of this Code. In this case, the organization and an individual entrepreneur has the right to apply a simplified tax system from the date of registration in the tax authority specified in the certificate of registration with the tax authority.

Organizations and individual entrepreneurs who, in accordance with the regulatory legal acts of representative bodies of municipal districts and urban districts, the laws of the cities of the federal significance of Moscow and St. Petersburg on the taxation system in the form of a single tax on the imputed income for certain types of activities before the end of the current calendar year ceased to be The taxpayers of a single tax on imputed income, has the right to go on a simplified taxation system from the beginning of that month, in which their obligation to pay for a single tax on imputed income was discontinued.
(as amended by Federal Law of 17.05.2007 N 85-FZ)

(paragraph 2 as amended by Federal Law of July 21, 2005 N 101-FZ)

3. Taxpayers applying a simplified tax system is not entitled to switch to another taxation regime, unless otherwise provided by this article.

(as amended by Federal Law of July 21, 2005 N 101-FZ)

4. If, according to the reporting (tax) period, the income of the taxpayer, determined in accordance with Article 346.15 and subparagraphs 1 and 3 of paragraph 1 of Article 346.25 of this Code, exceeded 20 million rubles and (or) during the reporting (tax) period, discrepancy , established by paragraphs 3 and 4 of Article 346.12 and paragraph 3 of Article 346.14 of this Code, such a taxpayer is considered to be invalid to the use of a simplified taxation system from the beginning of the quarter, which admits the specified exception and (or) inconsistency with the specified requirements.
(as amended by federal laws of 21.07.2005 N 101-FZ, from 05/17/2007 N 85-FZ)

(as amended by federal laws of 31.12.2002 N 191-FZ, of 21.07.2005 N 101-FZ)

The magnitude of the maximum amount of the taxpayer's income of the taxpayer given in the present paragraph, which limits the taxpayer's right to apply a simplified taxation system is subject to indexation in the manner prescribed by clause 2 of Article 346.12 of this Code.

(paragraph introduced by Federal Law of 21.07.2005 N 101-FZ)

4.1. If, according to the results of the reporting (tax) period, the income of the taxpayer, determined in accordance with Article 346.15 and with subparagraphs 1 and 3 of paragraph 1 of Article 346.25 of this Code, exceeded 60 million rubles and (or) during the reporting (tax) period, discrepancies are allowed Claimed paragraphs 3 and 4 of Article 346.12 and paragraph 3 of Article 346.14 of this Code, such a taxpayer is considered to be invalid to apply a simplified taxation system from the beginning of the quarter, which admits the specified excess and (or) inconsistency.

At the same time, the amounts of taxes payable in the use of a different tax regime are calculated and paid in the manner prescribed by the legislation of the Russian Federation on taxes and fees for newly created organizations or newly registered individual entrepreneurs. The taxpayers specified in this paragraph do not pay penalties and fines for the late payment of monthly payments during the quarter, in which these taxpayers moved to another taxation regime.

(clause 4.1 introduced by Federal Law of 19.07.2009 N 204-FZ)

5. The taxpayer is obliged to inform the tax authority on the transition to another taxation regime implemented in accordance with paragraphs 4, 4.1 of this article, within 15 calendar days after the expiration of the reporting (tax) period.

(as amended by federal laws of 21.07.2005 N 101-FZ, from 30.12.2006 N 268-ФЗ, from 19.07.2009 N 204-ФЗ)

6. The taxpayer, applying a simplified tax system, has the right to go to another tax regime since the beginning of the calendar year, notifying the tax authority for this no later than January 15 of the year, in which he involves switching to another taxation regime.

(as amended by Federal Law of July 21, 2005 N 101-FZ)

7. The taxpayer, which passed from a simplified tax system on other regime of taxation, is entitled to again switch to a simplified tax system no earlier than one year after it has lost the right to apply a simplified taxation system.

(as amended by federal laws of 31.12.2002 N 191-FZ, of 21.07.2005 N 101-FZ)

Article 346.14. Tax objects

1. The object of taxation is recognized:

2. The choice of the object of taxation is carried out by the taxpayer himself, with the exception of the case provided for in paragraph 3 of this article. The object of taxation may vary by the taxpayer annually. The tax object can be changed from the beginning of the tax period if the taxpayer notifies the tax authority about this until December 20 of the year preceding the year in which the taxpayer proposes to change the tax object. During the tax period, the taxpayer cannot change the tax object.

(paragraph 2 as amended by Federal Law of November 24, 2008 N 208-FZ)

3. Taxpayers who are parties to the contract of a simple partnership (agreement on joint activities) or the contract of trust management of property are used as an object of taxation revenues reduced by the amount of expenses.

(p. 3 introduced by Federal Law of 21.07.2005 N 101-FZ)

Article 346.15. The procedure for determining revenues

1. Taxpayers in determining the object of taxation take into account the following income:

(as amended by Federal Law of July 21, 2005 N 101-FZ)

(as amended by Federal Law of July 21, 2005 N 101-FZ)

Paragraphs fourth - the fifth have lost strength. - Federal Law of July 22, 2008 N 155-FZ.

1.1. When determining the object of taxation is not taken into account:

1) revenues specified in Article 251 of this Code;

2) the incomes of the Organization taxable on the income tax rates of tax rates provided for in paragraphs 3 and 4 of Article 284 of this Code in the manner prescribed by Chapter 25 of this Code;

3) income of an individual entrepreneur taxable income tax on tax rates provided for in paragraphs 2, 4 and 5 of Article 224 of this Code, in the manner prescribed by Chapter 23 of this Code.

(p. 1.1 introduced by Federal Law of July 22, 2008 N 155-FZ)

2. It has lost strength. - Federal Law of 21.07.2005 N 101-FZ.

Article 346.16. The procedure for determining expenses

1. When determining the tax object, the taxpayer reduces the received income on the following costs:

1) the cost of acquiring, the construction and manufacture of fixed assets, as well as on completion, retrofitting, reconstruction, modernization and technical re-equipment of fixed assets (taking into account the provisions of paragraphs 3 and 4 of this article);

2) the cost of acquiring intangible assets, as well as the creation of intangible assets by the taxpayer himself (taking into account the provisions of paragraphs and this article);

(PP. 2 as amended by Federal Law of July 21, 2005 N 101-FZ)

2.1) Expenses for the acquisition of exceptional rights for inventions, useful models, industrial samples, programs for electronic computing machines, databases, the topology of integrated circuits, the secrets of production (know-how), as well as rights to use these results of intellectual activity on the basis of a license agreement ;
(PP. 2.1 introduced by federal law of 19.07.2007 N 195-FZ)

2.2) the cost of patenting and (or) pay for legal services to obtain legal protection of the results of intellectual activity, including the means of individualization;
(PP. 2.2 introduced by federal law of 19.07.2007 N 195-FZ)

2.3) Expenses for scientific research and (or) experimental design developments, recognized as those in accordance with paragraph 1 of Article 262 of this Code;
(PP. 2.3 introduced by Federal Law of 19.07.2007 N 195-FZ)

3) the cost of repairing fixed assets (including leased);

4) rental (including leasing) payments for rental (including adopted in leasing) property;

(PP. 4 as amended by Federal Law of December 31, 2002 N 191-FZ)

5) material costs;

6) labor costs paying temporary disability benefits in accordance with the legislation of the Russian Federation;

(as amended by Federal Law of December 31, 2002 N 190-FZ)

7) Expenses for all types of mandatory insurance of workers, property and responsibility, including insurance premiums for compulsory pension insurance, compulsory social insurance in case of temporary disability and due to motherhood, compulsory medical insurance, compulsory social insurance against industrial accidents and occupational diseases produced in accordance with the legislation of the Russian Federation;
(as amended by federal laws of 17.05.2007 N 85-ФЗ, from July 22, 2008 N 155-FZ, from 24.07.2009 N 213-FZ)

8) the amount of value-added tax on paid goods (works, services) acquired by the taxpayer and to be included in the cost of expenditures in accordance with this article and Article 346.17 of this Code;

(PP. 8 as amended by Federal Law of 21.07.2005 N 101-FZ)

9) interest paid for the provision of funds (loans, loans), as well as expenses associated with paying services provided by credit institutions, including those related to the sale of foreign currency when collecting tax, collection, penal and fine due to property taxpayer in the manner provided for in Article 46 of this Code;

10) the cost of providing the taxpayer fire safety in accordance with the legislation of the Russian Federation, the cost of protection for property protection, service of security and fire alarms, the cost of purchasing fire services and other security services;

11) the amount of customs payments paid when importing goods into the customs territory of the Russian Federation and not refundable to the taxpayer in accordance with the Customs legislation of the Russian Federation;

(PP. 11 as amended by Federal Law of December 31, 2002 N 191-FZ)

12) expenses for the maintenance of official transport, as well as expenses for compensation for the use of personal cars and motorcycles for service trips within the norms established by the Government of the Russian Federation;

13) Travel expenses, in particular on:

14) fee state and (or) private notary for notarial paperwork. At the same time, such expenses are accepted within the tariffs approved in the prescribed manner;

15) accounting costs, audit and legal services;

(PP. 15 as amended by Federal Law of 21.07.2005 N 101-FZ)

16) the cost of publishing accounting reporting, as well as to publish and other disclosure of other information, if the legislation of the Russian Federation on the taxpayer is entrusted with a duty to publish them (disclosure);

17) the costs of stationery;

18) expenses for postal, telephone, telegraph and other similar services, expenses for payment of communication services;

19) the costs associated with the acquisition of the right to use computer programs and databases under contracts with the copyright holder (under license agreements). These expenses also include the costs of updating programs for computer and databases;

21) the cost of preparing and mastering new industries, shops and aggregates;

22) the amount of taxes and fees paid in accordance with the legislation of the Russian Federation on taxes and fees, with the exception of the tax amount paid in accordance with this Head;
(PP. 22 introduced by federal law of 31.12.2002 N 191-FZ, as amended by Federal Law of 17.05.2007 N 85-FZ)

23) the costs of paying the cost of goods acquired for further implementation (reduced on the amount of expenses specified in subparagraph 8 of this paragraph), as well as expenses related to the acquisition and implementation of these goods, including the costs of storage, maintenance and transportation of goods;
(PP. 23 as amended by Federal Law of 17.05.2007 N 85-FZ)

24) the cost of paying commission, agency remuneration and remuneration under the instructions of the order;

(PP. 24 introduced by Federal Law of 21.07.2005 N 101-FZ)

25) the cost of providing warranty and maintenance services;

(PP. 25 introduced by federal law of 21.07.2005 N 101-FZ)

26) the costs of confirmation of compliance of products or other objects, processes of production, exploitation, storage, transportation, implementation and disposal, work, or providing services to the requirements of technical regulations, provisions of standards or terms of contracts;

(PP. 26 introduced by federal law of 21.07.2005 N 101-FZ)

27) the costs of conducting (in cases established by the legislation of the Russian Federation) compulsory assessment in order to control the correctness of tax payments in the event of a dispute on the calculation of the tax base;

(PP. 27 introduced by Federal Law of 21.07.2005 N 101-FZ)

28) fee for providing information on registered rights;

(PP. 28 introduced by Federal Law of 21.07.2005 N 101-FZ)

29) expenses for the payment of services for specialized organizations on the manufacture of documents of cadastral and technical accounting (inventory) of real estate objects (including privileged documents for land plots and documents on land surveying);

(PP. 29 introduced by federal law of 21.07.2005 N 101-FZ)

30) the cost of paying for services for specialized organizations for examination, surveys, issuing conclusions and the provision of other documents, the availability of which is mandatory to obtain a license (permit) to carry out a specific type of activity;

(PP. 30 introduced by Federal Law of 21.07.2005 N 101-FZ)

31) court costs and arbitration fees;

(PP. 31 introduced by Federal Law of 21.07.2005 N 101-FZ)

32) periodic (current) payments for the use of rights to the results of intellectual activity and means of individualization (in particular, the rights arising from patents for inventions, industrial samples and other types of intellectual property);

(PP. 32 introduced by Federal Law of 21.07.2005 N 101-FZ)

33) the cost of training and retraining of personnel consisting in the state of the taxpayer, on a contractual basis in the manner prescribed by paragraph 3 of Article 264 of this Code;

(PP. 33 introduced by federal law of 21.07.2005 N 101-FZ)

34) expenses in the form of a negative course difference arising from the revaluation of property in the form of currency values \u200b\u200band requirements (obligations), the cost of which is expressed in foreign currency, including on currency accounts in banks held in connection with the change in the official exchange rate of foreign currency to the ruble Of the Russian Federation established by the Central Bank of the Russian Federation.

(PP. 34 introduced by federal law of 21.07.2005 N 101-FZ)

35) the cost of maintenance of cash registers;
(PP. 35 introduced by Federal Law of 17.05.2007 N 85-FZ)

36) Expenditure on the removal of solid household waste.
(PP. 36 introduced by Federal Law of 17.05.2007 N 85-FZ)

2. The costs specified in paragraph 1 of this article are made subject to their compliance with the criteria specified in paragraph 1 of Article 252 of this Code.

The costs specified in subparagraphs 5, 6, 7, 9 - 21, 34 of paragraph 1 of this article are made in the manner prescribed for the calculation of the income tax with Articles 254, 255, 263, 264, 265 and 269 of this Code.
(as amended by federal laws of 31.12.2002 N 191-FZ, of 21.07.2005 N 101-FZ, from 05/17/2007 N 85-FZ)

3. Costs for the acquisition (construction, manufacturing) of fixed assets, on completion, retrofitting, reconstruction, modernization and technical re-equipment of fixed assets, as well as the cost of acquiring (the creation of the taxpayer themselves) intangible assets are taken in the following order:
(as amended by Federal Law of 17.05.2007 N 85-FZ)

1) in relation to the cost of acquisition (construction, manufacturing) of fixed assets during the application of a simplified taxation system, as well as expenses for completion, retrofitting, reconstruction, modernization and technical re-equipment of fixed assets produced in the specified period - from the moment of entering these fixed assets commissioned;
(PP. 1 as amended by Federal Law of 17.05.2007 N 85-FZ)

2) in relation to acquired (created by the taxpayer themselves) intangible assets during the application of a simplified tax system - from the moment these intangible assets are adopted for accounting;

(as amended by Federal Law of July 22, 2008 N 155-FZ)

3) in relation to acquired (constructed, manufactured) fixed assets, as well as acquired (created by the taxpayer themselves) intangible assets before moving to a simplified taxation system, the cost of fixed assets and intangible assets are included in the costs in the following order:

At the same time, during the tax period, expenses are accepted for reporting periods equal shares.

In the event that the taxpayer applies a simplified tax system from the moment of registration with tax authorities, the cost of fixed assets and intangible assets is made at the initial value of this property, determined in the manner prescribed by the law on accounting.

In case the taxpayer moved to a simplified tax system with other tax regimes, the cost of fixed assets and intangible assets is taken into account in the manner prescribed by paragraphs 2.1 and Article 346.25 of this Code.

The definition of the useful use of fixed assets is carried out on the basis of an approved by the Government of the Russian Federation in accordance with Article 258 of this Classification of fixed assets included in the depreciation groups. The deadlines for the use of fixed assets that are not specified in this classification are established by the taxpayer in accordance with the technical conditions or recommendations of manufacturers.

Fixed assets, the rights to which are subject to state registration in accordance with the legislation of the Russian Federation are recorded in expenditures in accordance with this article from the date of the documented fact of filing documents for the registration of these rights. This provision in part of the obligation to fulfill the conditional confirmation of the fact of filing documents for registration does not apply to fixed assets commissioned by January 31, 1998.

The definition of the useful use of intangible assets is carried out in accordance with paragraph 2 of Article 258 of this Code.

In the case of the implementation (transmission) of acquired (constructed, manufactured taxpayer themselves) of fixed assets and intangible assets before the expiration of three years from the date of consideration of the costs of their acquisition (construction, manufacturing, completion, re-equipment, reconstruction, modernization and technical re-equipment, as well as The creation of the taxpayer itself) as part of the costs in accordance with this chapter (in relation to fixed assets and intangible assets with a useful life of more than 15 years - before the expiration of 10 years from the date of their acquisition (structures, manufacturing, the creation of the taxpayer himself), the taxpayer is obliged to recalculate the tax base For the entire period of use of such basic means and intangible assets from the moment they are taken into account as part of the costs of acquisition (construction, manufacturing, completion, re-equipment, reconstruction, modernization and technical re-equipment, as well as the creation of the taxpayer themselves) to the date of implementation ( Transmission) Taking into account the provisions of chapter 25 of this Code and pay an additional amount of tax and penalties.
(as amended by Federal Law of 17.05.2007 N 85-FZ)

(paragraph 3 as amended by Federal Law of 21.07.2005 N 101-FZ)

4. For the purposes of this chapter, fixed assets and intangible assets are included in fixed assets and intangible assets that are recognized as depreciable property in accordance with Chapter 25 of this Code, and the costs of completion, retrofitting, reconstruction, modernization and technical re-equipment of fixed assets are determined taking into account provisions of paragraph 2 of Article 257 of this Code.

(p. 4 as amended by Federal Law of 17.05.2007 N 85-FZ)

Article 346.17. The procedure for recognizing income and expenses

(as amended by Federal Law of July 21, 2005 N 101-FZ)

1. For the purposes of this chapter, the date of revenue is recognized as the day of receipt of funds to accounts in banks and (or) on the cashier, receiving other property (works, services) and (or) property rights, as well as debt repayment (payment) taxpayer in a different way (Cash method).

When using the buyer in the calculations for the goods acquired (works, services), the property rights of the bill of receipt of income from the taxpayer admits the date of payment of the bill (the day of money receipt from the receipt or other persons obliged to the specified bill) or the day of transfer by the taxpayer of the specified Indusation bill Third party.

In case of returning by the taxpayer, the amounts previously received on the preliminary payment for the supply of goods, the performance of work, the provision of services, the transfer of property rights, the income of the tax (reporting) period, which produced a refund decreases.

2. The costs of the taxpayer recognize the costs after their actual payment. For the purposes of this chapter of goods (works, services) and (or) property rights, the termination of the obligations of the taxpayer - the acquirer of goods (works, services) and (or) property rights to the seller, which is directly related to the supply of these goods (performance of works, rendering services) and (or) transfer of property rights. At the same time, expenses are taken into account in the cost of expenses, taking into account the following features:

1) Material expenses (including the costs of acquiring raw materials and materials), as well as expenses for labor payment - at the time of repayment of debt by writing off funds from the taxpayer's current account, payments from the cashier, and with another way to repay debt - at the time of such repayment. A similar procedure applies to pay for interest for the use of borrowed funds (including bank loans) and when paying for third-party services;
(as amended by federal laws of 17.05.2007 N 85-FZ, from July 22, 2008 N 155-FZ)

2) the cost of paying the cost of goods acquired for further implementation - as the specified goods are implemented. The taxpayer has the right to use one of the following purchasing goods assessment methods for tax purposes:

Expenses directly related to the implementation of these goods, including the costs of storage, maintenance and transportation, are taken into account as part of the costs after their factual payment;

3) the cost of paying taxes and fees - in the amount actually paid by the taxpayer. In the presence of debt on the payment of taxes and fees, the costs of its repayment are taken into account in the cost of expenses within the fact that the debt repayed in those reporting (tax) periods when the taxpayer repays the specified debt;

4) the cost of acquisition (construction, manufacturing) of fixed assets, completion, retrofitting, reconstruction, modernization and technical re-equipment of fixed assets, as well as the cost of acquiring (the creation of the taxpayer themselves) of intangible assets, taken into account in the manner prescribed by paragraph 3 of Article 346.16 of this Code Reflected in the last number of reporting (tax) period in the amount of paid amounts. At the same time, these expenses are taken into account only by fixed assets and intangible assets used in the implementation of entrepreneurial activities;
(PP. 4 as amended by Federal Law of 17.05.2007 N 85-FZ)

5) When issuing a taxpayer to the seller in charge of the purchased goods (works, services) and (or) property rights, the costs of acquiring these goods (works, services) and (or) property rights are taken into account after payment of the specified bill. When transferring the taxpayer to the seller to pay for purchased goods (works, services) and (or) property rights issued by a third party, the costs of acquiring these goods (works, services) and (or) property rights are taken into account at the date of transfer of the specified bill for purchased goods (works, services) and (or) Property rights. The costs specified in this subparagraph are taken into account on the basis of the contract price, but no more than the amount of the debt obligation specified in the bill.

3. Taxpayers that determine income and expenses in accordance with this Head are not taken into account in order to tax in the composition of income and expenses summion differences in the event that, under the terms of the contract, the obligation (requirement) is expressed in the conditional monetary units.

4. When the taxpayer is transitioned from the tax object in the form of income on the tax object in the form of income reduced on the amount of expenses, costs related to tax periods in which the object of taxation is applied in the form of revenues, when calculating the tax base are not taken into account.
(Section 4 introduced by Federal Law of 17.05.2007 N 85-FZ)

Article 346.18. The tax base

1. In the event that the object of taxation is the income of the organization or an individual entrepreneur, the tax base recognizes the monetary expression of the income of the organization or an individual entrepreneur.

2. In case the object of taxation is the income of the organization or an individual entrepreneur, reduced by the amount of costs, the tax base recognizes the monetary expression of income reduced by the amount of expenses.

3. Revenues and expenses expressed in foreign currency are taken into account in aggregate with income and expenses expressed in rubles. At the same time, income and expenses expressed in foreign currency are recalculated in rubles at the official rate of the Central Bank of the Russian Federation, established respectively at the date of receipt of income and (or) the expenditure date.

(as amended by Federal Law of July 21, 2005 N 101-FZ)

4. Revenues obtained in kind are recorded at market prices.

5. When determining the tax base, income and expenses are determined by the incremental result from the beginning of the tax period.

6. The taxpayer who uses incomes reduced on the amount of expenses as an object of taxation, pays minimal tax in the manner prescribed by this clause.

The amount of minimum tax is calculated for the tax period in the amount of 1 percent of the tax base, which are income defined in accordance with Article 346.15 of this Code.

(as amended by Federal Law of July 21, 2005 N 101-FZ)

The minimum tax is paid in the event that for the tax period the amount calculated in the general order of the tax is less than the amount of the calculated minimum tax.

(as amended by Federal Law of July 21, 2005 N 101-FZ)

The taxpayer is entitled to the following tax periods to include the amount of the difference between the sum of the paid minimum tax and the amount of tax calculated in general, to expenses when calculating the tax base, including to increase the amount of losses that may be transferred to the future in accordance with the provisions of paragraph 7 This article.

7. The taxpayer, which, as an object of taxation, income reduced on the amount of expenses is entitled to reduce the tax base calculated on the basis of the tax period in the amount of the loss obtained from the results of previous tax periods in which the taxpayer used a simplified taxation system and used income as an object of taxation reduced by the amount of expenses. At the same time, a loss is understood to be the excess of the costs defined in accordance with Article 346.16 of this Code, over the income defined in accordance with Article 346.15 of this Code.

The taxpayer has the right to transfer a loss to future tax periods for 10 years, following the tax period in which this loss is received.

The taxpayer has the right to transfer the amount of the loss received in the previous tax period to the current tax period.

The loss not transferred to the next year can be transferred entirely or partially for any year from the subsequent nine years.

If the taxpayer received losses in more than one tax period, the transfer of such losses to future tax periods is made in the priority in which they are obtained.

In the event of a taxpayer's termination, due to the reorganization, the taxpayer-legal successor has the right to reduce the tax base in the manner and on the conditions that are provided for in this clause, the amount of losses obtained by reorganized organizations until the reorganization.

The taxpayer is obliged to keep documents confirming the amount of the loss incurred and the amount on which the tax base was reduced for each tax period, during the entire period of use of the right to reduce the tax base for the amount of loss.

The loss received by the taxpayer when applying other taxation modes is not accepted during the transition to a simplified tax system. The loss obtained by the taxpayer when applying a simplified taxation system is not accepted in the transition to other taxation regimens.

(p. 7 as amended by Federal Law of July 22, 2008 N 155-FZ)

8. Taxpayers translated on certain types of activities to pay a unified tax on imputed income for certain types of activities in accordance with Chapter 26.3 of this Code, there are separate accounting of income and expenses for various special tax regimes. If it is impossible to share costs when calculating the tax base for taxes, calculated by various special tax regimes, these costs are distributed in proportion to the share of income in the total income received when applying specified special tax regimes.

(paragraph 8 introduced by Federal Law of July 21, 2005 N 101-FZ)

Article 346.19. Taxable period. Reporting period

1. The tax period recognizes the calendar year.

2. The first quarter, half a year and nine months of the calendar year are recognized by the reporting periods.

Article 346.20. Tax rates

1. In case the object of taxation is income, the tax rate is set in the amount of 6 percent.

2. In the event that the object of taxation is income reduced by the amount of expenses, the tax rate is set in the amount of 15 percent. The laws of the constituent entities of the Russian Federation may establish differentiated tax rates ranging from 5 to 15 percent, depending on the categories of taxpayers.

(as amended by Federal Law of November 26, 2008 N 224-FZ)

Article 346.21. The procedure for calculating and paying tax

1. The tax is calculated as an appropriate tax rate of the tax base.

2. The amount of tax on the basis of the tax period is determined by the taxpayer independently.

3. Taxpayers who choose income tax as an object, according to the results of each reporting period, calculate the amount of the advance payment of tax, based on the tax rate and the income received by the increasing result from the beginning of the tax period until the end of the first quarter, half of the year, nine months with Accounting for previously estimated amounts of advance payments for tax.

(as amended by Federal Law of July 21, 2005 N 101-FZ)

The amount of tax (advance payments for tax), calculated for the tax (reporting) period, decreases these taxpayers for the amount of insurance premiums for compulsory pension insurance, compulsory social insurance in case of temporary disability and due to motherhood, compulsory medical insurance, compulsory social insurance against accidents at the production and occupational diseases paid (within the estimated amounts) for the same period of time in accordance with the legislation of the Russian Federation, as well as the amount of temporary disability benefits paid by employees. At the same time, the amount of tax (advance payments for tax) cannot be reduced by more than 50 percent.

(as amended by federal laws of 31.12.2002 N 190-FZ, of 21.07.2005 N 101-FZ, from 24.07.2009 N 213-FZ)

4. Taxpayers who choose income reduced on the amount of costs as an object of taxation, according to the results of each reporting period, calculate the amount of advance payment payment, based on the tax rate and actually received income, reduced on the amount of expenses, calculated by a growing result from the beginning of the tax period The end of the first quarter, respectively, half of the year, nine months, taking into account previously calculated amounts of advance payments on the tax.

(as amended by Federal Law of July 21, 2005 N 101-FZ)

5. Previously, the amounts of advance payments for tax are counted when calculating the amount of advance payments for the reporting period and the tax amount for the tax period.

(paragraph 5 as amended by Federal Law of July 21, 2005 N 101-FZ)

6. The payment of tax and advance payments on the tax is made at the location of the organization (the place of residence of the individual entrepreneur).

(as amended by Federal Law of July 21, 2005 N 101-FZ)

7. The tax payable upon the expiration of the tax period is paid no later than the period established for submitting the tax declaration for the appropriate tax period, paragraphs 1 and 2 of Article 346.23 of this Code.

(as amended by federal laws of 21.07.2005 N 101-FZ, from July 22, 2008 N 155-FZ)

Advance payments on the tax are paid no later than the 25th day of the first month, following the expired reporting period.

(as amended by Federal Law of July 21, 2005 N 101-FZ)

Article 346.22. Enrollment of taxes

The tax amounts are credited to the accounts of the federal treasury bodies for their subsequent distribution to the budgets of all levels and budgets of state extrabudgetary funds in accordance with the budget legislation of the Russian Federation.

(as amended by Federal Law of December 28, 2004 N 183-FZ)

Article 346.23. Tax return

1. Taxpayers-Organizations upon expiration of the tax period represent the tax declaration in the tax authorities at the place of their finding.

(as amended by Federal Law of July 22, 2008 N 155-FZ)

The tax return on the tax period is submitted by taxpayers-organizations no later than March 31 of the year following the expired tax period.

(as amended by Federal Law of July 22, 2008 N 155-FZ)

2. Taxpayers - Individual entrepreneurs after the expiration of the tax period pose a tax return to the tax authorities at their place of residence no later than April 30, following the expired tax period.

(as amended by Federal Law of July 22, 2008 N 155-FZ)

Paragraph has lost strength. - Federal Law of July 22, 2008 N 155-FZ.

3. The form of the tax declaration and the procedure for its completion are approved by the Ministry of Finance of the Russian Federation.

(as amended by federal laws from 29.06.2004 N 58-FZ, of 07.22.2008 N 155-FZ)

Article 346.24. Tax account

(as amended by Federal Law of July 21, 2005 N 101-FZ)

Taxpayers are required to keep records of income and expenses for the purpose of calculating the tax base for the tax in the book of income and expenses of organizations and individual entrepreneurs who apply a simplified taxation system, the form and procedure for filling out which is approved by the Ministry of Finance of the Russian Federation.

Article 346.25. Features of the calculation of the tax base during the transition to a simplified taxation system with other regimes of taxation and during the transition from a simplified tax system to other taxation regimens

(as amended by Federal Law of July 21, 2005 N 101-FZ)

1. Organizations that, prior to the transition to a simplified tax system, when calculating the income tax, used the accrual method, during the transition to a simplified taxation system, the following rules perform:

(as amended by Federal Law of July 21, 2005 N 101-FZ)

1) At the date of the transition to a simplified tax system, the tax base includes the amounts of funds received before moving to a simplified taxation system for payment under contracts, the execution of which the taxpayer carries out after the transition to the simplified taxation system;

(as amended by Federal Law of July 21, 2005 N 101-FZ)

2) raised power. - Federal Law of 21.07.2005 N 101-FZ;

3) are not included in the tax base, received after the transition to a simplified taxation system, if, according to the rules of tax accounting, the specified amounts were included in the income when calculating the tax base for the income tax;

(as amended by Federal Law of July 21, 2005 N 101-FZ)

4) the costs carried out by the organization after the transition to a simplified taxation system are recognized by the costs submitted from the tax base, to the date of their implementation, if the payment of such expenses was carried out before switching to a simplified taxation system, or at the date of payment, if the payment was carried out after the transition Organizations on a simplified tax system;

(as amended by Federal Law of July 21, 2005 N 101-FZ)

5) Cash funds paid after the transition to a simplified tax system paid after the transition to a simplified system of taxation to pay for the organization's expenses, unless such expenses were taken into account when the tax base for the tax base of organizations in accordance with Chapter 25 of this Code was calculated to the simplified tax system.

(as amended by Federal Law of July 21, 2005 N 101-FZ)

2. Organizations that apply a simplified tax system, when switching to calculating the tax base for the income tax of organizations using the accrual method, follow the following rules:

1) Received income in the amount of revenue from the sale of goods (performance of work, providing services, transfer of property rights) during the application of a simplified tax system, payment (partial payment) of which is not made to the date of transition to the calculation of the tax base for income tax by the method of accrual;

2) are recognized as part of the costs of the cost of acquiring a simplified system of taxation of goods (works, services, property rights), which were not paid (partially paid) by the taxpayer before the date of the transition to the calculation of the tax base for income tax on the accrual method, if otherwise not provided for by chapter 25 of this Code.

Revenues and expenses listed in subparagraphs 1 and 2 of this paragraph are recognized by income (expenses) of the month of transition to the calculation of the tax base for the income tax using the accrual method.

2.1. In the transition of an organization to a simplified tax system with the object of taxation in the form of income reduced on the amount of expenses, in tax accounting on the date of such a transition reflects the residual value of the acquired (made) of fixed assets and acquired (created by the Organization) of intangible assets that are paid to Transition to a simplified tax system, in the form of a difference between the price of the acquisition (structures, manufacturing, creating the organization itself) and the amount of accrued depreciation in accordance with the requirements of Chapter 25 of this Code.

When the taxpayer is transferred from the tax object in the form of income on the tax object in the form of income reduced on the amount of expenses, at the date of such a transition, the residual value of fixed assets acquired during the application of a simplified taxation system with the object of taxation in the form of income is not determined.

In the transition to a simplified tax system with the object of taxation in the form of income reduced on the amount of expenses, an organization that applies the tax system for agricultural producers (a single agricultural tax) in accordance with Chapter 26.1 of this Code, the tax accounting for the specified transition reflects the residual value of the acquired (built, manufactured) fixed assets and acquired (created by the Organization) of intangible assets, determined on the basis of their residual value at the date of the transition to the payment of a single agricultural tax, reduced to the amount of expenses defined in the manner prescribed by subparagraph 2 of paragraph 4 of Article 346.5 of this Code , for the period of application of chapter 26.1 of this Code.

When switching to a simplified tax system with the object of taxation in the form of income reduced on the amount of expenses, an organization that applies the tax system in the form of a single tax on imputed income for certain types of activities in accordance with Chapter 26.3 of this Code, in tax accounting on the date of the specified transition reflects The residual value of the acquired (made, manufactured) fixed assets and acquired (created by the Organization) of intangible assets prior to the transition to a simplified taxation system in the form of a difference between the price of the acquisition (structures, manufacturing, creating the organization itself) of fixed assets and intangible assets and the amount of depreciation accrued In the manner prescribed by the legislation of the Russian Federation on accounting, for the period of application of the tax system in the form of a single tax on imputed income for certain types of activities.

(p. 2.1 as amended by Federal Law of July 22, 2008 N 155-FZ)

3. In the event that the organization moves with a simplified tax system (regardless of the object of taxation) on the general regime of taxation and has fixed assets and intangible assets, the cost of acquiring (construction, manufacture, the creation of the organization itself, completion, retrofitting, reconstruction, modernization and Technical re-equipment) of which, produced during the application of the general tax regime prior to the transition to a simplified taxation system, were not fully transferred to expenses for the period of applying a simplified taxation system in the manner prescribed by paragraph 3 of Article 346.16 of this Code, at the date of the transition to the payment of income tax In tax accounting, the residual value of fixed assets and intangible assets is determined by reducing the residual value of these fixed assets and intangible assets defined on the transition date to a simplified taxation system, the amount of expenses determined for the period Names of a simplified taxation system in the manner prescribed by paragraph 3 of Article 346.16 of this Code.

(p. 3 as amended by Federal Law of July 22, 2008 N 155-FZ)

4. Individual entrepreneurs when switching from other tax regimes to a simplified taxation system and a simplified tax system for other taxation regimens, the rules provided for by paragraphs 2.1 and this article apply.

(Section 4 introduced by Federal Law of 21.07.2005 N 101-FZ)

5. Organizations and individual entrepreneurs who previously used the total taxation regime, when switching to a simplified taxation system, the following rule performs the following rule: the amount of value-added tax, calculated and paid by the taxpayer for value-added tax with the amount of payment, partial payment received before moving to the simplified system Taxation on the account of the upcoming deliveries of goods, the performance of work, the provision of services or the transfer of property rights carried out in the period after the transition to a simplified tax system is subject to deduction in the last tax period, the preceding month of transition of the taxpayer for value added tax on a simplified taxation system, subject to documents evidenceting to return the tax amounts to buyers in connection with the transition of the taxpayer to the simplified taxation system.
(clause 5 introduced by Federal Law of 17.05.2007 N 85-FZ)

6. Organizations and individual entrepreneurs who used a simplified taxation system, in the transition to the general tax regime, the following rule performs the following rule: the amount of value-added tax, presented to the taxpayer applying a simplified tax system, when purchasing goods (works, services, property rights), which No expenses submitted from the tax base when applying a simplified taxation system are made to deduct when switching to the general tax regime in the manner prescribed by Chapter 21 of this Code for taxpayers of value added tax.
(Section 6 introduced by Federal Law of 17.05.2007 N 85-FZ)

Article 346.25.1. Features of the use of a simplified tax system with individual patent-based entrepreneurs

(introduced by federal law of 21.07.2005 N 101-FZ)

1. Individual entrepreneurs carrying out the types of business activities specified in paragraph 2 of this article are entitled to switch to a simplified reference system based on a patent.

(paragraph 1 as amended by Federal Law of July 22, 2008 N 155-FZ)

2. The use of a simplified reference system based on a patent is permitted by individual entrepreneurs carrying out the following types of business activities:

(as amended by Federal Law of July 22, 2008 N 155-FZ)

1) Repair and sewing sewing, fur and leather products, hats and products from textile haberdashery, repair, tailoring and knitting of knitwear;

2) repair, painting and tailoring of shoes;

3) manufacture of felted shoes;

4) the manufacture of textile haberdashery;

5) manufacture and repair of metal haberdashea, keys, license plates, street pointers;

6) the manufacture of mourning wreaths, artificial colors, garlands;

7) the manufacture of fences, monuments, wreaths of metal;

8) manufacture and repair of furniture;

9) production and restoration of carpets and carpets;

10) repair and maintenance of household radio electronic equipment, household machinery and household appliances, repair and manufacture of metal products;

11) the production of inventory for sports fisheries;

12) chasing and engraving jewelry;

13) production and repair of games and toys, with the exception of computer games;

14) the manufacture of products of folk artworks;

15) manufacture and repair of jewelry, jewelry;

16) Production of shield wool, raw skins and cattle leather, animal family of horsepower, sheep, goats and pigs;

17) stretching and dyeing animal skins;

18) stretching and dyeing fur;

19) processing of the Davalic washing wool on knitted yarn;

20) comb wool;

21) Pet haircuts;

22) protection of gardens, gardens and green plantings from pests and diseases;

23) the manufacture of agricultural equipment from the material of the Customer;

24) repair and manufacture of coopers and pottery;

25) manufacture and repair of wooden boats;

26) repair of tourist equipment and inventory;

27) sawing wood;

28) engraved work on metal, glass, china, wood, ceramics;

29) Production and printing of business cards and invitation cards;

30) Copy-multiple, binding, brochures, edging, cardboard works;

31) shoe cleaning;

32) activities in the field of photography;

33) production, installation, hire and film display;

34) maintenance and repair of motor vehicles;

35) provision of other types of maintenance of motor vehicles (washing, polishing, applying protective and decorative coatings on the body, cleaning the cabin, towing);

36) Provision of services of Tamada, actor at celebrations, musical support of rites;

37) the provision of services by hairdressers and beauty salons;

38) motor vehicles;

39) Providing secretarial, editorial services and translation services;

40) maintenance and repair of office machines and computing equipment;

41) Monaural and stereo recording of speech, singing, instrumental execution of the customer for magnetic tape, CD. Overwrite musical and literary works on a magnetic tape, a CD;

42) supervision and care services for children and patients;

43) Cleaning services for residential premises;

44) household services;

45) repair and construction of housing and other buildings;

46) production of assembly, electrical, sanitary and welding works;

47) Services in designing the interior of residential premises and decoration services;

48) Services in the admission of firmware and secondary raw materials, with the exception of scrap metal;

49) cutting glass and mirrors, glass processing;

50) services for glazing balconies and loggias;

51) Bath services, saunas, solariums, massage rooms;

52) training services, including in paid circles, studios, courses, and tutoring services;

53) coaching services;

54) services in green economy and decorative flower growing;

55) production of bread and confectionery;

56) Transferring to temporary possession and (or) to use garages, own residential premises, as well as residential premises, erected in dacha land plots;

(PP. 56 as amended by Federal Law of July 22, 2008 N 155-FZ)

57) Porter services at railway stations, bus stations, airports, airports, sea, river ports;

58) veterinary services;

59) services of paid toilets;

60) ritual services;

61) Street patrols, guards, guard and watches.

62) catering services;

(PP. 62 introduced by Federal Law of July 22, 2008 N 155-FZ)

63) Services for the processing of agricultural products, including the production of meat, fish and dairy products, bakery products, vegetable and fruit products, products and semi-finished products from flax, cotton, cannabis and timber (with the exception of sawn timber);

(PP. 63 introduced by Federal Law of July 22, 2008 N 155-FZ)

64) Services associated with sales of agricultural products (storage, sorting, drying, washing, packaging, packaging and transportation);

(PP. 64 introduced by Federal Law of July 22, 2008 N 155-FZ)

65) the provision of services related to the service of agricultural production (mechanized, agrochemical, reclamation, transport work);

(PP. 65 introduced by Federal Law of July 22, 2008 N 155-FZ)

66) grazing;

(PP. 66 introduced by Federal Law of July 22, 2008 N 155-FZ)

67) maintaining hunting and hunting;

(PP. 67 introduced by Federal Law of July 22, 2008 N 155-FZ)

68) An occupation of private medical practice or private pharmaceutical activities by a license for the specified activities;

\u003e (PP. 68 introduced by Federal Law of July 22, 2008 N 155-FZ)

69) The implementation of private detective activities by a license person.

(PP. 69 introduced by Federal Law of July 22, 2008 N 155-FZ)

(paragraph 2 as amended by Federal Law of 17.05.2007 N 85-FZ)

2.1. When applying a simplified taxation system based on a patent, an individual entrepreneur has the right to attract employees, including under civil-law agreements, the average number of which, determined in the manner established by the federal executive authority authorized in the field of statistics, should not exceed the tax period five people.

(p. 2.1 introduced by Federal Law of July 22, 2008 N 155-FZ)

2.2. The taxpayer is considered to be invalid to the use of a simplified taxation system based on a patent and transferred to the general regime of taxation from the beginning of the tax period, which the appropriate patent was issued, in the following cases:

if in the calendar year in which the taxpayer applies a simplified patent taxation system, its revenues exceeded the amount of income established by Article 346.13 of this Code, regardless of the number of patents received in the specified year;

if there is a non-compliance with the requirements established by paragraph 2.1 of this article during the tax period.

The amounts of taxes payable in accordance with the general tax regime are calculated and paid by an individual entrepreneur who has lost the right to apply a simplified taxation system on the basis of a patent, in the manner prescribed by the legislation of the Russian Federation on taxes and fees for newly registered individual entrepreneurs.

(p. 2.2 as amended by Federal Law of July 19, 2009 No. 201-ФЗ)

3. The decision on the possibility of applying by individual entrepreneurs of a simplified system of taxation on the basis of a patent in the territories of the constituent entities of the Russian Federation is adopted by the laws of relevant constituent entities of the Russian Federation.

(as amended by Federal Law of July 22, 2008 N 155-FZ).

The adoption by the subjects of the Russian Federation decisions on the possibility of applying by individual entrepreneurs of a simplified taxation system based on a patent does not interfere with such individual entrepreneurs to apply a simplified taxation system in their choice, provided for in Articles 346.11 - 346.25 of this Code. At the same time, the transition from a simplified taxation system based on a patent to the general procedure for applying a simplified taxation system and can be carried out only after the expiration of the period on which a patent is issued.
(as amended by Federal Law of 17.05.2007 N 85-FZ)

4. A document certifying the right to use by individual entrepreneurs of a simplified taxation system based on a patent is issued to an individual entrepreneur with a tax authority a patent for the implementation of one of the types of entrepreneurial activities provided for in paragraph 2 of this article.

The form of a patent is approved by the federal executive authority authorized to control and oversight in the field of taxes and fees.

The patent is issued on the choice of the taxpayer for the period from one to 12 months. The tax period is considered the period for which a patent is issued.
(as amended by Federal Law of July 22, 2008 N 155-FZ)

5. An application for a patent is filed with an individual entrepreneur to the tax authority at the place of formation of an individual entrepreneur for accounting in the tax authority no later than one month before the use of the individual entrepreneur of the simplified taxation system based on a patent.

The form of this statement is approved by the federal executive body authorized to control and oversight in the field of taxes and fees.

The tax authority is obliged to issue a patent or notify him to the individual entrepreneur on a ten-day period.

The form of a refusal to issue a patent is approved by the federal executive body authorized to control and oversight in the field of taxes and fees.

When issuing a patent is also filled with its duplicate, which is stored in the tax authority.

The patent is valid only in the territory of the subject of the Russian Federation, in whose territory it is issued.
(paragraph introduced by Federal Law of 17.05.2007 N 85-FZ)

The taxpayer who has a patent has the right to apply for another patent to apply a simplified taxation system on the basis of a patent on the territory of another subject of the Russian Federation.
(paragraph introduced by Federal Law of 17.05.2007 N 85-FZ)

In the event that the individual entrepreneur is registered with the tax authority in one subject of the Russian Federation, and the application for a patent submits to the tax authority of another subject of the Russian Federation, this individual entrepreneur is obliged together with a statement to receive a patent to apply for registration in this Tax authority.

(paragraph introduced by Federal Law of July 22, 2008 N 155-FZ)

6. The annual cost of a patent is defined as an appropriate tax rate provided for in paragraph 1 of Article 346.20 of this Code, the percentage of this article established for each type of entrepreneurial activity provided for in paragraph 2 of this article is potentially possible to obtain an individual entrepreneur annual income.

If a patent is received by an individual entrepreneur for a shorter period, the cost of a patent is subject to recalculation in accordance with the duration of the period to which a patent is issued.

7. The size of a potentially possible to obtain an individual entrepreneur of annual income is established for a calendar year by the laws of the constituent entities of the Russian Federation for each of the types of entrepreneurial activities, according to which the use of the individual entrepreneurs of the simplified taxation system based on a patent. At the same time, the differentiation of such an annual income, taking into account the peculiarities and places of entrepreneurial activity by individual entrepreneurs in the territory of the relevant subject of the Russian Federation. If the law of the constituent entity of the Russian Federation on any of the types of entrepreneurial activity specified in paragraph 2 of this article, the size of the potentially possible to receive an individual entrepreneur of annual income is not changed to the next calendar year, then in this calendar year, in determining the annual cost of the patent, the size of potentially Possible to obtain an individual entrepreneur annual income operating in the previous year. The size of a potentially possible annual income is annually subject to indexing on the second paragraph 2 of paragraph 2 of Article 346.12 of this Code of the coefficient deflator.
(as amended by federal laws of 17.05.2007 N 85-FZ, from 19.07.2009 No. 201-ФЗ)

In the event that the type of entrepreneurial activity provided for in paragraph 2 of this article is included in the list of business activities established by clause 2 of Article 346.26 of this Code, the size of a potentially possible to receive an individual entrepreneur of annual income on this type of entrepreneurial activity may not exceed the value of the basic profitability, Article 346.29 of this Code in relation to the corresponding type of entrepreneurial activity multiplied by 30.

7.1. The size of a potentially possible to receive an individual entrepreneur annual income is established for the calendar year by the laws of the constituent entities of the Russian Federation for each of the types of entrepreneurial activities, which is allowed to use by individual entrepreneurs of a simplified taxation system based on a patent. At the same time, the differentiation of such an annual income, taking into account the peculiarities and places of entrepreneurial activity by individual entrepreneurs in the territory of the relevant subject of the Russian Federation. If the law of the constituent entity of the Russian Federation on any of the types of entrepreneurial activity specified in paragraph 2 of this article, the size of the potentially possible to receive an individual entrepreneur of annual income is not changed to the next calendar year, then in this calendar year, in determining the annual cost of the patent, the size of potentially Possible to obtain an individual entrepreneur annual income operating in the previous year.

In the event that the type of entrepreneurial activity provided for in paragraph 2 of this article is included in the list of types of entrepreneurial activities established by clause 2 of Article 346.26 of this Code, the size of a potentially possible to receive an individual entrepreneur of annual income in this type of entrepreneurial activity cannot exceed the value of the basic profitability established by the Individual Entrepreneur Article 346.29 of this Code in relation to the corresponding type of business activities multiplied by 30.

(Section 7.1 introduced by Federal Law of July 19, 2009 N 204-FZ)

8. Individual entrepreneurs who have passed on a simplified system of taxation based on a patent, produce payment of one third of the cost of a patent on time no later than 25 calendar days after the start of the implementation of business activities on the basis of a patent.

(as amended by Federal Law of 27.07.2006 N 137-FZ)

9. In violation of the conditions for applying a simplified reference system based on a patent, as well as in the non-payment (incomplete payment) of one third of the patent value, established by clause 8 of this article, an individual entrepreneur loses the right to apply a simplified reference system based on a patent in the period on Which was issued a patent.

(as amended by Federal Law of July 17, 2009 No. 165-FZ)

In this case, the individual entrepreneur must pay taxes in accordance with the general regime of taxation. At the same time, the cost (part of the cost) of the patent paid by the individual entrepreneur is not refundable.

An individual entrepreneur is obliged to inform the tax authority about the loss of the right to apply a simplified taxation system on the basis of a patent and transition to another taxation regime within 15 calendar days from the beginning of the application of another taxation regime.
(paragraph introduced by Federal Law of 17.05.2007 N 85-FZ)

An individual entrepreneur who has passed from a simplified taxation system on the basis of a patent to another taxation regime, has the right to re-move to a simplified taxation system based on a patent not earlier than three years after it has lost the right to apply a simplified patent taxation system.
(paragraph introduced by Federal Law of 17.05.2007 N 85-FZ)

10. Payment of the remainder of the patent value is made by the taxpayer no later than 25 calendar days from the date of the end of the period on which the patent was obtained. At the same time, when paying the remaining part of the cost of the patent, it is subject to a decrease in the amount of insurance premiums for compulsory pension insurance, compulsory social insurance in case of temporary disability and due to motherhood, compulsory medical insurance, compulsory social insurance against industrial accidents and occupational diseases.

(as amended by federal laws of 27.07.2006 N 137-ФЗ, from 05/17/2007 N 85-FZ, from 24.07.2009 N 213-FZ)

11. The Tax Declaration provided for in Article 346.23 of this Code, taxpayers of the simplified taxation system based on a patent to the tax authorities.
(p. 11 introduced by Federal Law of 17.05.2007 N 85-FZ)

12. . Taxpayers of the simplified reference system on the basis of a patent are tax accounting of income in the manner established by Article 346.24 of this Code.
(p. 12 introduced by Federal Law of 17.05.2007 N 85-FZ, as amended by Federal Law of July 22, 2008 N 155-FZ)

Who can use USN

Russian organizations and individual entrepreneurs who voluntarily chose USN and who have the right to apply this system. Companies and entrepreneurs who have not expressed wishes to switch to "Simplified", by default use other taxation systems. In other words, the transition to the payment of a single "simplified" tax cannot be forced.

What taxes do not need to pay when using USN

In general, the organization transferred to the "simplified" is exempt from income tax and property tax. Individual entrepreneurs - from personal income tax and tax on the property of individuals. In addition, both of those and others do not pay value added tax (with the exception of VAT during imports). Other taxes and fees should be paid in general. Thus, "simplities" must make payments for compulsory insurance with the salaries of employees, hold and list the NDFL, etc.

However, there are exceptions from the general rules. So, from January 1, 2015, some "simplists" need to pay property tax. With this date, exemption from the payment of this tax does not apply to real estate objects in respect of which the property of property tax is defined as cadastral value. Such property can be attributed, for example, trade and office real estate (clause 1, Art. 378.2, paragraph 3 of Art. 346.11 of the Tax Code of the Russian Federation).

Where is the "simplified" system

Throughout the Russian Federation without any regional or local restrictions. The rules for the transition to USN and return to other taxation systems are the same for all Russian organizations and entrepreneurs regardless of location.

Who is not entitled to go to the USN

Organizations that have opened branches, banks, insurers, budget institutions, pawnshops, investment and non-state pension funds, microfinance organizations, as well as a number of other companies.

In addition, the "simplist" is prohibited by companies and entrepreneurs producing excisable goods producing and selling minerals working in the field of gambling business, or transferred to the payment of a single agricultural machine.

Restrictions on the number of employees, the cost of fixed assets and share in the authorized capital

It is not entitled to move to a simplified system of organization and IP, if the average number of employees exceeds 100 people. The prohibition of the transition also operates for companies and entrepreneurs who have the residual value of fixed assets of more than 100 million rubles.

In addition, in general, it is impossible to apply UCN enterprises if the share of other legal entities in them is greater than 25 percent.

How to go to usn

Organizations not related to the above categories can switch to USN if their revenues for the period from January to September did not exceed 45 million rubles multiplied by the current value of the deflator coefficient. Considering that the deflator coefficient for 2015 was equal to 1.147, then since 2016, it was necessary for the transition to the "simplist" since 2016, so that revenues for the first nine months of 2015 did not exceed 51,615 thousand rubles. (45,000 thousand rubles 1,147). The coefficient for 2016 is 1,329. Therefore, for the transition to USN from January 1, 2017, the income from January to September is 59,805 thousand rubles. (45,000 thousand rubles. × 1,329).

In the case of this condition, it is necessary to submit notice to the tax inspection no later than December 31, and from January of the next year, "simplified" can be applied.

Entrepreneurs who are not related to the above categories can switch to WNN regardless of the amount of income for the current year. To do this, they need to submit a notice to the tax inspection no later than December 31, and from January of the next year IP will be able to apply a simplified taxation system.

Newly created enterprises and newly registered IP are entitled to apply a simplified system from the date of registration with the tax inspectorate. To do this, it is necessary to submit a notice no later than 30 calendar days from the date of registration for tax accounting.

Violation of the deadlines for applying for the use of USN deprives the company or entrepreneur the right to use a simplified system.

How long do you need to apply "Simplified"

The taxpayer who passed on the USN should apply it to the end of the tax period, that is, at December 31 of the current year inclusive. Until this time, it is impossible to voluntarily refuse the USN. You can change the system on your own request only from January 1 of the next year, which you need to notify the tax inspectorate in writing.

The early transition from the simplified system is possible only in cases where the company or entrepreneur has lost the right to "simplified" during the year. Then the refusal to this system is mandatory, that is, does not depend on the desire of the taxpayer. This happens when the revenues for the quarter, half of the year, nine months or year exceed 60 million rubles multiplied by the current value of the deflator coefficient (in 2016 the limit is 79,740 thousand rubles), or the criteria for the number of employees, the cost of the main funds or share in the authorized capital. In addition, the right to ASN is lost if the organization in the middle falls into the "forbidden" category (for example, opens a branch or begins to produce excisive goods).

The termination of the use of "Simplified" occurs from the beginning of the quarter, which is lost right to it. This means that an enterprise or PP starting from the first day of such a quarter should recalculate taxes on the other system. Cerencing and fines in this case are not accrued. In addition, with the loss of the right to a simplified system, the taxpayer should notify the tax inspectorate on the transition to a different taxation system within 15 calendar days at the end of the relevant period: quarter, half of the year, nine months or year.

If the taxpayer stopped working in respect of which he applied a simplified system, then within 15 days he must notify his inspection about it.

Objects "USN revenues" and "USN revenues minus costs." Tax rates

The taxpayer, which switched to a simplified system, should choose one of the two objects of taxation. In essence, these are two ways to accrual a single tax. The first object is income. Those who have chosen it summarize their income for a certain period and multiply by 6 percent. The resulting digit is the value of a single "simplified" tax. The second object of taxation is revenues reduced by the amount of expenses ("revenues minus costs"). Here the value of the tax is calculated as the difference between income and expenses, multiplied by 15 percent.

The Tax Code of the Russian Federation gives the regions the right to establish a reduced tax rate depending on the category of the taxpayer. A decrease in the rate can be entered both for the "income" object and the object "Revenues minus expenses". Find out what preferential rates are accepted in your region, you can in our tax inspection.

Choose a tax object must be selected before switching to USN. Next, the selected object is applied throughout the calendar year. Then, starting from January 1 of the next year, an object can be changed, having previously notified its tax inspection no later than December 31. Thus, it is possible to move from one object on another no more than once a year. There is an exception: Participants of the Treaty on joint activities or a trust management agreement are deprived of the right to choose, they can only be applied object "Revenues minus costs".

How to take into account income and expenses

Taxable incomes in USN are revenue according to the main type of activity (income from implementation), as well as the amounts received from other activities, for example, from leasing property (non-deactive income). The list of expenses is strictly limited. It includes all popular coverage articles, in particular, wages, cost and repair of fixed assets, purchase of goods for further implementation and so on. But at the same time there is no such point in the list as "other expenses". Therefore, the tax authorities show severity and annul the costs that are not directly mentioned in the list. All income and expenses should be taken into account in the Special Book, the form of which is approved by the Ministry of Finance.

With a simplified system, a cash transmission method for income and expenses is applied. In other words, income in the general is recognized at the time of the receipt of money for the current account or in the cashier, and expenses at the time when the organization or IP paid an obligation to the supplier.

How to calculate a single "simplified" tax

It is necessary to determine the tax base (that is, the amount of income, or the difference between income and expenses) and multiply it to the appropriate tax rate. The tax base is calculated by the increasing result from the beginning of the tax period, which corresponds to the same calendar year. In other words, the database is determined within the period from January 1 to December 31 of the current year, then the calculation of the tax base begins with scratch.

Taxpayers who choose the "income minus costs" object should compare the total tax with the so-called minimum tax. The latter is equal to one percentage of income. If a single tax calculated in the usual way turned out to be less than the minimum, then the budget needs to list the minimum tax. In subsequent tax periods within the cost of expenses, it is possible to take into account the difference between the minimum and "ordinary" tax. In addition, those for whom the object are "revenues minus expenses" can transfer losses for the future.

When to list money to the budget

No later than the 25th day of the month following the reporting period (quarter, half of the year and nine months), it is necessary to transfer an advance payment to the budget. It is equal to the tax base for the reporting period multiplied by the appropriate rate, minus advance payments for previous periods.

At the end of the tax period, it is necessary to transfer to the budget the final amount of a single "simplified" tax, and for organizations and entrepreneurs have been established different terms of payment. So, enterprises must transfer money no later than March 31 of the following year, and IP - no later than April 30 next year. When listing the total value of the tax, all advance payments made during the year should be taken into account.

In addition, taxpayers who choose the Object "Revenues" reduce the advance payments and the final amount of tax on mandatory insurance premiums in the FFS, FSS and Medsts, for voluntary insurance in case of temporary disability of employees, as well as for payments on employee sick leave. At the same time, the advance payment or the final amount of tax can not be reduced by more than 50 percent. In addition to this, from January 1, 2015 introduced the possibility of reducing the tax on the full amount of the paid trading collection.

How to report when wept

Report on a single "simplified" tax one per year. Companies must provide a declaration on USN no later than March 31, and entrepreneurs - no later than April 30, following the expired tax period. Reporting on the results of the quarter, half of the year and nine months is not provided.

Taxpayers who have lost the right to "simplified" must provide a declaration no later than the 25th day of the next month.

Companies and IP, who stopped engaged in activities falling under the "Simplified" should provide a declaration no later than the 25th day of the next month.

Simplified patent-based system

This type of USN existed until December 31, 2012 inclusive and was intended for individual entrepreneurs. Starting January 1, 2013, the patent "simplist" is canceled.

Combining USN and UNVD

The taxpayer has the right to charge the "imputed" tax in one activities, and in other other tax on the USN. In this case, it is necessary to conduct separate accounting of income and expenses related to each of the specialists. If this is impossible, the costs should be distributed in proportion to income from activities falling under different tax systems.

A single tax with USN pay companies and entrepreneurs who voluntarily moved to "Simplified". For the object of taxation "Revenues", the rate is 6%. For the object of taxation "Revenues minus expenses" rate is 15%. This material, which is part of the "Tax Code" cycle for teapots, "is dedicated to chapter 26.2 of the Tax Code of the Russian Federation" Simplified Taxation System ". This article is available, in a simple language described about the procedure for calculating and paying a single "simplified" tax, about objects of taxation and tax rates, as well as on reporting periods. Please note: articles from this cycle give only a general idea of \u200b\u200btaxes; For practical activities, it is necessary to contact the original source - the Tax Code of the Russian Federation

Who can use USN

Russian organizations and individual entrepreneurs who voluntarily chose USN and who have the right to apply this system. Companies and entrepreneurs who have not expressed wishes to switch to "Simplified", by default use other taxation systems. In other words, the transition to the payment of a single "simplified" tax cannot be forced.

Fill out and submit a notification of the transition to the USN Internet

What taxes do not need to pay when using USN

In general, the organization transferred to the "simplified" is exempt from and property tax. Individual entrepreneurs - from personal income tax and tax on the property of individuals. In addition, both of those and others do not pay value added tax (with the exception of VAT during imports). Other taxes and fees should be paid in general. Thus, "simplities" must make payments for compulsory insurance with the salaries of employees, hold and list the NDFL, etc.

However, there are exceptions from the general rules. So, from January 1, 2015, some "simplists" need to pay property tax. With this date, exemption from the payment of this tax does not apply to real estate objects in respect of which the property of property tax is defined as cadastral value. Such property can be attributed, for example, trade and office real estate (clause 1 of Art. NK RF, paragraph 3 of Art. NK RF).

Where the simplified system is valid

Throughout the Russian Federation without any regional or local restrictions. The rules for the transition to USN and return to other taxation systems are the same for all Russian organizations and entrepreneurs regardless of location.

Who is not entitled to go to the USN

Organizations that have opened branches, banks, insurers, budget institutions, pawnshops, investment and non-state pension funds, microfinance organizations, as well as a number of other companies.

In addition, the "simplist" is prohibited by companies and entrepreneurs producing excisable goods producing and selling minerals working in the field of gambling business, or transferred to the payment of a single agricultural machine.

Restrictions on the number of employees, the cost of fixed assets and share in the authorized capital

It is not entitled to move to a simplified system of organization and IP, if the average number of employees exceeds 100 people. The prohibition of the transition also operates for companies and entrepreneurs who have the residual value of fixed assets more than 150 million rubles.

In addition, in general, it is impossible to use UCN enterprises if the share of other legal entities in them than 25%.

How to go to usn

Organizations not related to the above categories can switch to USN if their revenues for the period from January to September did not exceed 112.5 million rubles. In the case of this condition, it is necessary to submit notice to the tax inspection no later than December 31, and from January of the next year, "simplified" can be applied. After 2019, the specified limit must be multiplied by the deflate coefficient. At 2020, the value of the coefficient is 1. This means that the maximum value of revenues in 2020 remained at the same level.

Entrepreneurs who are not related to the above categories can switch to WNN regardless of the amount of income for the current year. To do this, they need to submit a notice to the tax inspection no later than December 31, and from January of the next year IP will be able to apply a simplified taxation system.

Newly created enterprises and newly registered IP are entitled to apply a simplified system from the date of registration with the tax inspectorate. To do this, it is necessary to submit a notice no later than 30 calendar days from the date of registration for tax accounting.

Organizations and IPs that have ceased to be ENVD taxpayers can switch to "simplified" from the beginning of that month, in which their responsibility was discontinued on the payment of a single "imputed" tax. For this, it is necessary to submit a notice no later than 30 calendar days from the date of termination of the obligation to pay UNVD.

Violation of the deadlines for applying for the use of USN deprives the company or entrepreneur the right to use a simplified system.

How long do you need to apply "Simplified"

The taxpayer who passed on the USN should apply it to the end of the tax period, that is, at December 31 of the current year inclusive. Until this time, it is impossible to voluntarily refuse the USN. You can change the system on your own request only from January 1 of the next year, which you need to notify the tax inspectorate in writing.

The early transition from the simplified system is possible only in cases where the company or entrepreneur has lost the right to "simplified" during the year. Then the refusal to this system is mandatory, that is, does not depend on the desire of the taxpayer. This happens when the revenues for the quarter, half of the year, nine months or year exceed 150 million rubles (after 2019, the specified value must be multiplied by the deflate coefficient, in 2020 this coefficient is 1). Also, the right to USN is lost when the criteria for the number of employees, the cost of fixed assets or share in the authorized capital are completed. In addition, the right to "simplified" is lost if the organization in the middle falls into the "Forbidden" category (for example, opens a branch or begins to produce excisive goods).

The termination of the use of "Simplified" occurs from the beginning of the quarter, which is lost right to it. This means that an enterprise or PP starting from the first day of such a quarter should recalculate taxes on the other system. Cerencing and fines in this case are not accrued. In addition, with the loss of the right to a simplified system, the taxpayer should notify the tax inspectorate on the transition to a different taxation system within 15 calendar days at the end of the relevant period: quarter, half of the year, nine months or year.

If the taxpayer stopped working in respect of which he applied a simplified system, then within 15 days he must notify his inspection about it.

Objects "USN revenues" and "USN revenues minus costs." Tax rates

The taxpayer, which switched to a simplified system, should choose one of the two objects of taxation. In essence, these are two ways to accrual a single tax. The first object is income. Those who have chosen it summarize their income for a certain period and multiply by 6%. The resulting digit is the value of a single "simplified" tax. The second object of taxation is revenues reduced by the amount of expenses ("revenues minus costs"). Here the value of the tax is calculated as the difference between income and expenses, multiplied by 15%.

The Tax Code of the Russian Federation gives the regions the right to establish a reduced tax rate depending on the category of the taxpayer. A decrease in the rate can be entered both for the "income" object and the object "Revenues minus expenses". Find out what preferential rates are accepted in your region, you can in our tax inspection.

Choose a tax object must be selected before switching to USN. Next, the selected object is applied throughout the calendar year. Then, starting from January 1 of the next year, an object can be changed, having previously notified its tax inspection no later than December 31. Thus, it is possible to move from one object on another no more than once a year. There is an exception: Participants of the Treaty on joint activities or a trust management agreement are deprived of the right to choose, they can only be applied object "Revenues minus costs".

How to take into account income and expenses

Taxable incomes in USN are revenue according to the main type of activity (income from implementation), as well as the amounts received from other activities, for example, from leasing property (non-deactive income). The list of expenses is strictly limited. It includes all popular coverage articles, in particular, wages, cost and repair of fixed assets, purchase of goods for further implementation and so on. But at the same time there is no such point in the list as "other expenses". Therefore, the tax authorities show severity and annul the costs that are not directly mentioned in the list. All income and expenses should be taken into account in the Special Book, the form of which is approved by the Ministry of Finance.

With a simplified system applied. In other words, income in the general is recognized at the time of the receipt of money for the current account or in the cashier, and expenses at the time when the organization or IP paid an obligation to the supplier.

Drive tax and accounting when wept in an intuitive web service

How to calculate a single "simplified" tax

It is necessary to determine the tax base (that is, the amount of income, or the difference between income and expenses) and multiply it to the appropriate tax rate. The tax base is calculated by the increasing result from the beginning of the tax period, which corresponds to the same calendar year. In other words, the database is determined within the period from January 1 to December 31 of the current year, then the calculation of the tax base begins with scratch.

Taxpayers who choose the "income minus costs" object should compare the total tax with the so-called minimum tax. The latter is equal to one percentage of income. If a single tax calculated in the usual way turned out to be less than the minimum, then the budget needs to list the minimum tax. In subsequent tax periods within the cost of expenses, it is possible to take into account the difference between the minimum and "ordinary" tax. In addition, those for whom the object are "revenues minus expenses" can transfer losses for the future.

When to list money to the budget

No later than the 25th day of the month following the reporting period (quarter, half of the year and nine months), it is necessary to transfer an advance payment to the budget. It is equal to the tax base for the reporting period multiplied by the appropriate rate, minus advance payments for previous periods.

At the end of the tax period, it is necessary to transfer to the budget the final amount of a single "simplified" tax, and for organizations and entrepreneurs have been established different terms of payment. So, enterprises must transfer money no later than March 31 of the following year, and IP - no later than April 30 next year. When listing the total value of the tax, all advance payments made during the year should be taken into account.

In addition, taxpayers who choose the Object "Revenues" reduce the advance payments and the final amount of tax on mandatory pension and medical insurance premiums, contributions for compulsory insurance in case of temporary loss-freeness and due to motherhood, on voluntary insurance in case of temporary disability of employees, and Also on payments on hospital sheets of workers. In this case, the advance payment or the final amount of tax can not be reduced by more than 50%. In addition to this, from January 1, 2015 introduced the possibility of reducing the tax on the full amount of the paid trading collection.

How to report when wept

Report on a single "simplified" tax one per year. Companies must provide a declaration on USN no later than March 31, and entrepreneurs - no later than April 30, following the expired tax period. Reporting on the results of the quarter, half of the year and nine months is not provided.

Taxpayers who have lost the right to "simplified" must provide a declaration no later than the 25th day of the next month.

Companies and IP, who stopped engaged in activities falling under the "Simplified" should provide a declaration no later than the 25th day of the next month.

Combining USN with "Wenna" or with a patent system

The taxpayer has the right to charge the "imputed" tax in one activities, and in other other tax on the USN. An option is also possible, in which an entrepreneur for one activities applies "Simplified", and on the other is a patent taxation system.

In this case, it is necessary to conduct separate accounting of income and expenses related to each of the specialists. If this is impossible, the costs should be distributed in proportion to income from activities falling under different tax systems.