In the next six months, more than 20 changes to the rules of accounting, tax and recruitment. We bring to your attention a webinar on amendments that come into force in 2016 and from January 1, 2017.
The webinar is conducting a practicing accountant with a 20 years of experience, the owner of the "Glavbuch Certificate" owner Lyudmila Yurievna Ganzha.
Webinar timing:
From August 1, 2016:1:12
From August 1, 2016, the criteria for defining small businesses ("General revenues" instead of "revenue from implementation")
3:02
On October 3, 2016, a new penalty was put into effect for non-compliance with the minimum
4:32
From October 3, 2016, fines are increased for wage delay.
6:20
Also from October 3, 2016, compensation for latency of labor payments increased
7:31
From October 3, 2016, there was a deadline for paying a salary.
10:22
From January 1, 2017 insurance contributions (except in contributions for injuries) will be passed to the FTS
12:40
The tax will give up a new form of insurance premiums. Also introduced new term Submission of insurance premiums. The form of RSV-1 is canceled
14:05
A report on the experience of workers is introduced, a new term of delivery of the SZV-M is introduced and a penalty increases for failure to provide information in the FIU.
15:25
On January 1, 2017, the term of delivery of the SZV-M employees changes.
16:05
From January 1, 2017, the daily above certain limit will be addressed by contributions.
16:50
Simplified personnel records on microenterprises.
18:09
From January 1, 2017, the tax may be fined an enterprise if it does not give explanations on a particular request.
20:07
From January 1, 2017, the calculation of benefits.
21:25
The law on contributions "on injuries" will be registering how to count them.
24:01
Class professional risk For contributions to injuries will be determined differently.
26:30
Financing of preventive measures In 2017, it will be possible to spend on personal protective equipment, workwear and footwear, only if they are manufactured in Russia.
27:44
The costs of assessing the qualifications of employees can be written off.
29:13
Classifiers. In the NC will leave the mention only about OKVED.
32:10
Some codes budget classification (CBC) in 2017 will be new.
33:48
You can pay taxes on the day later and without penis.
34:15
About how foreign online companies will pay VAT from the services of the individuals, we will register in the Tax Code of the Russian Federation.
34:54
Application for tax monitoring automatically accounts for the organization to the largest taxpayers.
36:30
Rules for contracts in C.E. will appear in the Tax Code.
37:51
Profit tax rates may change from January 1, 2017.
38:31
Losses of past years will be written off according to the new rules.
39:46
Taxes will be allowed to pay for third parties.
40:09
Social deduction for children's training can increase from 50 to 100 thousand rubles.
40:45
For non-payment of insurance premiums will suffice from criminal liability.
42:23
A number of administrative fines will be replaced by a warning.
43:49
Fixed IP contributions in 2017 may be paid with minimal 6204 rubles and not with 6,500 rubles. But only may be.
44:35
Changes the terms of payment of property tax.
45:10
The invoice form will change.
45:52
The calculation of interest for the use of other people's money will change.
46:05
Cerencing for organizations will increase to 1/150 refinancing rates if the proceedings are above 30 days.
46:33
VAT at a rate of 10% will pay more often.
Accordingly, commercial organizations should not submit reports to the controlling bodies on these taxes. Despite this, they must keep accounting and in deadlines report to Rosstat and FTS. All entities of entrepreneurial activities that use the labor of employees must pay insurance premiums for them and according to the results of the reporting periods to submit extrabudgetary funds Relevant calculations. In addition, the organizations that have passed on the USN must pass the following reports:
- information on the average number of full-time employees;
- forms 6-NDFL and 2-NDFL;
- declarations of transport and land taxes (provided that taxation objects are launched on the organization's balance sheet);
- the USN declaration (it should be passed for 2016 no later than March 31, 2017, and to this date to pay tax liabilities).
Council: Commercial organizations working on USN should have advance payments during the reporting period: until 04/25/2017, until 25.07.2017, until 25.10.2017. This procedure is regulated by the Tax Code of the Russian Federation (Article 346).
Entities of entrepreneurial activities that are used in work tax regime ENVD is exempt from paying the following taxes (Tax Code of the Russian Federation, article 346):
- property tax;
- profit tax.
All other taxes and fees are paid on the general reasons and report on them in the deadlines established by federal legislation. They should be given the following declarations and calculations:
- declarations on UTII, land and transport taxes;
- 4-FSS, including confirmation of the main activity, which is submitted to this authority;
- calculation of the RSV1;
- 6-NDFL, 2-NDFL.
The main report, which is submitted by the vaciner, is the Declaration on UTII. The Tax Code of the Russian Federation has been established by its delivery in 2017:
- until 01/20/2017 - 4 quarter of 2016;
- until 04/20/2017 - 1 quarter of 2017;
- until 07/20/2017 - 2 quarter of 2017;
- until 10/10/2017 - 3 quarter of 2017;
- until January 20, 2018 - 4th quarter of 2017.
After filing, commercial organizations should pay their tax liabilities. The budget should list the accrued tax of UNVD to the 25th of the month following the reporting quarter. In the event that the 25th number falls out on a weekend or holiday day, the border payment period is transferred to the first working day.
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Each commercial organization must submit to the regulatory authorities of the Declaration and other reports. When filling out all the forms established by the federal legislation, tax liabilities are defined before the budget. All calculated taxes, fees and compulsory payments must be listed in the local or federal budget. For violation of reporting and payment tax obligations Control bodies will write a fine and charge penalties. Violators will be attracted to administrative responsibility.
In contact with
Responsibility for this violation of the deadlines tax Declarations Provided in Article 119 Tax Code RF. Moreover, regardless of the period of late with the declaration, the size of the fine is 5% of the unpaid amount of the tax, but not more than 30% of the incomplete amount of the tax on the declaration and at least 1000 rubles.
For violation of the deadlines for the submission of the Declaration of the company on the head or chief accountant, a fine is imposed in the amount of from 300 to 500 rubles (Article 15.5 of the Administrative Code of the Russian Federation). Protocols about these administrative offenses account for tax authorities officials
(paragraph 5 of Part 2 of Art. 28.3 Administrative Code of the Russian Federation).
So that you are not fined to follow all the deadlines for reporting and paying taxes.
Organizations on general System Taxation is subject to reporting monthly, quarterly, according to the results of 9 months and a year.
Tax reporting in 2017 in the FTS and Funds
| Reporting | Where to pass | Frequency of reporting and deadlines |
| VAT declaration | In FNS. | Tax period for VAT - quarter. The Declaration on VAT organization is handed over for each quarter: for the 1st quarter, half of the year, 9 months and year. The payment of VAT is made by equal shares during The deadlines and procedure for filing a declaration, as well as the timing of VAT payment of the Tax Code of the Russian Federation: Article 163, Article 174. |
| Profit tax declaration | In FNS. | Profit tax declaration is rented quarterly. In 2017, a profit tax declaration should be handed over: Organizations that monthly carry out advance payments on income tax is required to provide declarations monthly no later than Terms and procedures for submitting a declaration, as well as the timing of payment of advance payments and tax established in Articles 287 and 289 of the Tax Code of the Russian Federation. |
| Property Tax Declaration | In FNS. | The tax period is set for property tax - calendar year. For property tax, which is calculated from cadastral value, reporting periods are: I, II and III quarters of the calendar year. For property tax, which is calculated from its average annual costThe reporting periods are the first quarter, half a year and nine months of the calendar year. Reporting deadlines, the procedure for payment of property tax and advance payments are established by the constituent entities of the Russian Federation. The procedure for reporting and payment of property tax is regulated by the Tax Code of the Russian Federation: Article 386, Article 383. |
| Transport tax Declaration | In FNS. | The procedure and timing of payment transport tax Installed by the subjects of the Russian Federation. The date of payment of the tax can not be established later on February 1. The reporting and procedure for payment of transport tax is governed by the Tax Code of the Russian Federation: Article 357, Article 363. |
| Land Tax Declaration | In FNS. | The procedure and deadlines for the payment of land tax are established by the constituent entities of the Russian Federation. The date of payment of the tax can not be established later on February 1. Reporting and procedure for payment tax payment are governed by the Tax Code of the Russian Federation: Article 388, Article 397. |
| 6-NDFL form | In FNS. | Tax period for income tax individuals Calendar year is recognized. Independent income tax reporting in 2017 in form 6-NDFL is represented quarterly. The form 6-NDFL must be submitted in 2017: Annual calculation in form 6-NDFL is surrendered no later than
|
| Single Calculation of Insurance Contributions | In FNS. | A single calculation of insurance premiums is rented in the FTS quarterly, starting from the first quarter of 2017: according to the results of the first quarter, half of the year, nine months and calendar year. Reporting to rent all organizations that have workers. A single calculation of insurance premiums is rented in the FTS This calculation almost completely replaced the reporting |
| Form 2- NDFL | In FNS. | Report on the income tax on the form Help 2-NDFL for 2016 must be handed over to the FTS until 04/03/2017. * Help 2-NDFL for 2017 should be handed over to the FTS until 04/02/2018. * If the number of employees is more than 25 people, reporting is rented in in electronic format. If less than 25 - in paper. The procedure for submitting reports is regulated by the Tax Code of the Russian Federation: paragraph 2 of Article 230. |
| Medium number information | In FNS. | Organizations need to submit information |
| Form 4-FSS | In FS. | In 2016, all LLC with employees in the state were reported to the FSS on the results of the quarter, half of the year, In 2017, the report on the form of 4-FSS should be passed once. Report on Form 4-FSS for 2016 Rent: Instead of a report in the form of 4-FSS, a single calculation of the insurance premiums of workers, which should be submitted to the IFTS, starting from the 1st quarter of 2017. |
| Calculation of contributions for compulsory insurance against industrial and professional care | In FS. | In 2017, the FSS need to take quarterly calculation of contributions for compulsory insurance against industrial accident and occupation. The calculation should be handed over to the FSS, starting from the 1st quarter of 2017: At the end of 2016, such a calculation is not necessary to provide, as it gives up as part of the form of 4-FSS (see above). |
| Confirmation of the main activity | In FS. | To confirm the main type economic activity Documents are provided: Statement; Certificate confirmation; Copy explanatory notes to accounting balance for the previous year, except for small enterprises; Calculation of contributions for compulsory insurance against industrial and occupational care. This requirement is approved by the Order of the Ministry of Health and Social Development of the Russian Federation of January 31, 2006 No. 55. |
| Report on the form of RSV-1 | In the FFR | In 2017, the report on the form of the RSV-1 should be passed to the FIU only 1 (one) time for 2016. The deadline for the delivery of RSV-1 for 2016: no later than 15.02.2017 in paper form; No later than 20.02.2017 in electronic form. In 2017, quarterly reports in the form of RSV-1 are not needed to pass in the FIU. Instead of RSV-1, you need to hand over a single calculation of insurance premiums in the FTS. |
| Reporting in the form of SZM-M | In the FFR | Reporting in the FIU in 2017 in the form of the SZV-M surrendered no later than the 15th day of the month following the reporting. |
* If the last day of the term falls on a day, recognized in accordance with the legislation of the Russian Federation weekends and (or) inoperative festive day, the end of the deadline is considered the closest working day next.
Accounting in 2017 in FTS and Rosstat
** If the last day of the term falls on a day, recognized in accordance with the legislation of the Russian Federation weekends and (or) inoperative festive day, the end of the deadline is considered the closest working day next.
Deadlines for the reporting of LLC LLC on USN in 2016
Companies on a simplified tax system give a VAT declaration if their activities are included in the list of exceptions specified in paragraph 2 of Article 346.11 of the Tax Code of the Russian Federation. In other cases, the company-simplist does not learn the Declaration on VAT.
Companies on the simplified tax system are not exempt from reporting in the FIU, FSS and FTS.
The FTS needs to provide information on the average number and references for 2-NDFL forms and 6-NDFLs. The FSS should be reported for 2016 in the form of 4-FSS, and then in 2017 it is necessary to hand over a single calculation of insurance premiums in the FTS.
The reporting of simplists in forms of 2-NDFL, 6-NDFL, 4-FSS, RSV-1 is no different from the reporting of organizations on the general tax system. We wrote about the reporting procedure above, see in detail in the table.
In addition, the organization on USN is obliged to report and pay transport and land taxIf she has a property on the balance sheet that falls on tax objects.
Accounting reporting The company on the simplified tax system shall draw the company as well as the company.
| Reporting | Where to pass | Dates and reporting procedures |
| Declaration on USN | In FNS. | Declaration on USN for 2016 should be presented no later than 31.03.2017 or in paper, or in electronic form. On April 2, 2018, the term of delivery was postponed, since if the last day of the term falls on the weekend and (or) non-working, festive, the end of the deadline is considered the next working day behind it. The procedure and deadline for the declaration on USN is established in Article 346.23 Tax for 2016 must be transferred to the budget until 03/31/2017. The period of payment of advance payments by the company on USN: The period of payment of advance payments is established in paragraph 7 of Article 346.21 of the Tax Code of the Russian Federation. |
With the onset of the new year russian accountants Traditionally, there is a lot of change. Lawmakers and officials do not miss the business and, if not introduced new reports, then definitely change the forms and terms of delivery of old. In 2017, the most significant change You can consider the transfer of the administration of insurance premiums to the Federal Tax Service. In this review, 10 important outcomes of the outgoing year for each accountant are collected, which will have to apply in the coming year.
1 Transfer of Administration of FTS Contributions and a Single Calculation of Insurance Contributions
In 2016, the policyholders are guided by the standards Federal Law of July 24, 2009 No. 212-FZ About pension contributions, social and medical insurance. But since January 1, 2017, he will lose force due to the appearance in the Tax Code of the Russian Federation new chapter 34 "Insurance contributions" added Federal law from July 3, 2016 N 243-FZ. Therefore, accountants will have to take a new quarterly report, which has already approved the FTS. It is called a single settlement of social insurance premiums and is submitted to the territorial tax authority Not later than the 30th day of the month following the reporting period. (here the link to the article will be about the report). New form combined the calculation of the RSV-1 and the calculation of 4-FSS, which employers now pass in Pension Fund and fund social insurance. These reports must be passed according to the results of 2016, and in the 1st quarter of 2017 it will already have to report in a new way.
2 New KBK
Traditionally, at the end of the year, the Ministry of Finance approves new budget classification codes for some positions. Officials add budget revenues, change the direction of payment and redistribute income. From January 1, 2017, about 50 new CBCs will be introduced, but for organizations and IP, the most important of them are 6 new CBC on insurance premiums, as well as new CBC for income tax in connection with the redistribution of its rates between regional and federal budgets. Also, income tax on incomes of controlled foreign companies will be listed in a new CBC. BUT minimum tax - on the CBC used for advance payments on the USN. All operating CBC are given in a special section site.
3 Contributions to "injury"
Unlike contributions that employers are deducted to the Pension Fund, the fund's mandatory fund medical insurance and social insurance fund for payment for temporary disability benefits, including due to motherhood, insurance contributions from industrial accidents and professional diseases FSS managed and were not transferred to administration to the tax service. At first glance, nothing has changed for accountants, but in fact the FSS has updated the report on injuries and added several new reports, which will also have to pass by employers. It will need to take it quarterly until the 20th day of the month following the reporting, in paper form and until the 25th in electronic form. The first time to report on the new rules is necessary for the first quarter of 2017. All refunds and payments on injury will also make FSS.
Moreover, Federal Law of July 3, 2016 No. 250-FZ Now it is defined how to consider contributions. Estimated I. reporting periodcontributions for injuries and the timing of their payment are indicated in Article 22.1 Federal Law of July 24, 1998 No. 125-FZ. The procedure for the return of the unossimile FSS is determined by setting the requirements and accrual of penalties.
A different FSS will now determine the professional risk class for trauma contributions. In the absence of confirmation of the main activity of the organization in the FSS, it will be assigned the highest class of professional risk from all incorporated OKVED codes. And it does not matter - organizes this activity really or it is only indicated in the registry. These amendments were approved by the Government Decree of June 17, 2016 No. 551.
4 Changed small business criteria
At the initiative of the President of the Russian Federation, Vladimir Putin, the legislators changed the criteria for which organizations and entrepreneurs relate to small business entities. In particular, from January 1, 2017, the restriction on the parameter "General revenues" will be 150 million rubles instead of 120 million rubles a year, which are currently valid. This indicator changed the "revenue from implementation" from August 1, 2016, which lowered the running line for many businessmen who have non-engine income. In particular, those contained in the list articles 250 of the Tax Code of the Russian Federation:
- dividends;
- penalties and penalties under contracts;
- the cost of property obtained in property is free.
In addition, the parameter "Average number" came to the change of "average number", raising the passage of organizations in the MP, since freelancers and partners will no longer be taken into account when determining their status. All small businesses are now included in the registry, which leads FTS, and only those entrepreneurs and legal entities, which in it, can count on benefits.
5 Penalty for non-compliance with the minimum wage and new payroll
Increased fines that employers will have to pay if the level of wages in the organization will be lower than the installed minimum wage. As of January 1, 2017, it is 7.5 thousand rubles at the federal level. Regions have the right to independently install the minimum wage and it should not be lower than the federal. If it turns out that the employee who is employed under full-time working hours is getting less, the fine on the organization can be up to 50 thousand rubles, and the official guilty of this may be fined in the amount of up to 20 thousand rubles.
In addition to the fines for a salary, less minimum wage, employers are expecting large sanctions for wage delay - until criminal responsibility. For this, the violation is now provided for the following dimensions of penalties:
- for IP from 1 thousand to 5 thousand rubles for the first violation, from 10 thousand to 30 thousand - during re-;
- for officials from 10 thousand to 20 thousand rubles for the first violation, from 20 thousand to 30 thousand or disqualification for 1-3 years - during re-;
- for legal entities from 30 thousand to 50 thousand rubles for the first violation, from 50 thousand to 100 thousand - during re-.
Also, in accordance with the new edition articles 136 of the Labor Code of the Russian Federation, Wages can not be paid later than 15 calendar days from the date of the end of the period for which it is accrued. Specific payments to employees with an interval between them must be installed with an interval between them. These rules employers must consolidate in all internal regulatory documents: Rules of internal labor regulations, collective agreement, labor contract with each employee.
6 Increase the amount of compensation for salary delay and unscheduled checks
According to the new standards, if the prose wages exceeds 15 days, the employer is obliged to pay not only the amount due to the employee, but also interest for its use. Until now, the amount of such compensation for the late payment was 1/300 of the key rate of the Central Bank for each day of delay. Now it is increased twice. Interest should be calculated, based on the 1/150 key rate per day from an affected amount of the amount.
In addition, by virtue new edition articles 360 TK RFThe state labor inspections received the right to conduct unscheduled audits of organizations in the event of complaints about the non-payment of salaries or labor fees in the amount below of the minimum wage. Such checks are carried out immediately with the notice of the prosecutor's office. According to their results, the employer can be attracted to administrative or criminal liability.
7 New accounts and audit standards
The Ministry of Finance of Russia constantly makes amendments to existing and existing accounting standards. However, in 2016, the Ministry of May 23, 2016 No. 70A approved the program for the development of federal standards. accounting For 2016-2018. In this connection, it began to bring the existing standards in line with international. Only in 2016, officials on the basis of Article 20 of Law No. 402-FZ have developed and approved more than 60 new requirements, most of which relate to government organizations.Accountants commercial organizations Also, new standards are expected long ago, since the current PBUs and provisions are applied only in a part that is not contrary.
In addition, the Ministry of Finance by order of 10/24/2016 N 192n introduces from January 1, 2017 30 international standards Audit in Russia. They will be applied to control quality accounting, audit of financial information, tasks for conducting review inspections and other related services. For the issuance of obviously unreliable conclusions for auditors, criminal liability is provided.
8 CEO of the experience, report SZV-M and new fines
In connection with the transfer of administration of insurance premiums of the Federal Tax Service, the Pension Fund has developed a new report on workers' experience, which all employers will have to take each year until March 1 inclusive. Also, the FIU will continue to receive a report of the SZV-M from employers, but in new terms. The legislator displaced the date of this form from the 10th day on the 15th day of the month following the reporting. At the same time, the deadline has changed during which the employer is obliged to issue a copy of the SZV-M report on his request. Now it is 5 days from the date of receipt of the appropriate written statement. If an organization or IP will evange from providing reporting, then pay the penalty will have to be at a new rate - 1 thousand rubles.9 New classifiers of activities and fixed assets
In the Tax Code from January 1, 2017, only oKVED codes. This classifier will determine the right of organizations for benefits. Currently tax norms They are tied to different classifiers: privileges in the agriculture - to the OKP, regional benefits on USN, UNVD and PSNs to Okun.
OKUK classifier, according to which the types of household services were determined for usVD applications, Loses strength. Instead of him order of the Government of the Russian Federation of November 24, 2016 No. 2496-P Code activities in accordance with OKVED2 and services codes in accordance with OKPD2 related to household services are already approved. They will also contain activities in the production, social, scientific fields and in the field of household services, which provides a zero patent rate, in accordance with Article 1 of the Federal Law of July 3, 2016 No. 248-FZ. Regional authorities must adopt relevant laws at the local level so that the IP can enjoy benefits.
From January 1, 2017, a new fixed assessment classifier OK 013-2014 (SNA 2008) will be replaced by the current now. This means that in all basic means that will be commissioned from this date, timing useful use will have to determine on new codes and depreciation groups. In this regard, Rosstandard has issued a table of compliance of the codes of the current and new classifiers of fixed assets.
10 debts and losses
Reserve for doubtful debts For the first quarter, half of the year or 9 months, all organizations from January 1, 2017 are limited to 10% of revenue for the previous year or 10% of revenue for the current reporting period. At the same time, the limit of the reserve for the year will remain the same - 10% of the annual revenue.
The rules for debiting losses of past years have changed. Now the taxable profit base can be reduced by no more than 50%. Such a restriction will be valid until 2019, it is established Federal Law of November 30, 2016 No. 401-FZ. At the same time, a temporary restriction was taken at 10 years to transfer losses. Now they can be written off indefinitely.
Such amendments are associated with the fact that so far the losses of past years could completely reset the income tax base. Now pay tax will have to all legal entities.
11 Profile "Accountant" in a consultant plus
In the fall of 2016, the Developer of the Program Consultant Plus has released an update with which all accountants have the opportunity to customize the program "Next" by one click. The novelty received the name "Professional Profile for Accountant", its task The developer puts simplifying the work of specialists and optimize the time to search for materials on the necessary topics.
Tax I. accounting Since 2017, approved and only planned. Insurance premiums in the FTS, electronic cash registers and hospital, new simplified limits, verification amendments.
About tax and accounting changes since 2017, which are already known today, we will tell in the article.
Tax changes since 2017 for most companies and IP
Since 2017 insurance premiums (except for injuries) will be transmitted to FTS. The rules for the payment of insurance premiums and benefits on them were registered in the Tax Code of the Russian Federation (chapter 34). General rates of insurance premiums for 2017 will retain.
Professional risk class for injury contributions will determine differently. If the company does not confirm the main activity in the FSS, it will be assigned to her the highest class of professional risk from the OKVED codes available. And it does not matter - the company leads this activity or it is only indicated in the registry. The changes approved by the Government Decree of June 17, 2016 No. 551.
The costs of assessing the qualifications of employees can be written off.Employees and applicants will be able to undergo a special exam and get an independent assessment of their qualifications (federal law of July 3, 2016 No. 238-FZ). If the employer pays the assessment, it will be able to take into account the costs when calculating the tax on income, ESHN and simplified tax. If the event pays the person himself, he will be able to take advantage social deduction by ndfl. The relevant changes to the Tax Code of the Russian Federation introduced the Federal Law of July 3, 2016 No. 251-FZ.
Classifiers.The tax code will be referred to only OKVED. You will have to look into this classifier to understand if the company has the right to benefit. Now tax norms are tied to different classifiers: privileges in the agricultural machine - to the classifier of the OKP products, and regional benefits on simplified, shift and patent - to Okun.
From January 1, 2017, the new classifier OK 013-2014 (SNA 2008) will replace the acting. So, according to all fundamental means, which will put into operation since 2017, useful use deadlines will have to be determined on new codes and depreciation groups. To simplify the transition, Rosstandart has released a table of compliance of the codes of the current and new classifiers.
KBK - 2017.will new . For the income tax of controlled foreign companies, there will be a separate code - 182 1 01 01080 01 1000 110. Organizations on the USN with the object "Revenue minus expenses" will be transferred to CBC 182 1 05 01021 01 0000 110 and advance payments, and annual tax and minimum tax (1% of revenue).
Rules for contracts in US. Also appear directly in the Code. So far, many situations with such treaties are clarified in the letters of the Ministry of Finance and FTS. For example, the advancement is not necessary to recalculate at the shipping date (letter of the Federal Tax Service of Russia dated July 21, 2015 No. EF-4-3 / 12813).
Property taxdo not have to pay movable propertyobtained in reorganization, liquidation and on interdependent persons, if such objects were recorded by previous owners no earlier than 2013. The appropriate bill (No. 912150-6) is in the State Duma since last year.
Social deduction for children Can increase from 50 to 100 thousand rubles. The draft law No. 1106041-6 with such amendments entered the State Duma on June 22.
New Invoice Requisites - identification code state Contract - Since April 2017, will complement the existing form. The Ministry of Finance reported on May 30 on the website regulation.gov.ru.
Changes since 2017 on reporting
RSV-1 and 4-FSS will cancel. A single calculation of insurance premiums that will combine data from canceled forms will develop and approve the FTS. This report will be quarterly. The Pension Fund of the Company will give monthly information about employees and annual personal reporting. In FSS - calculation of contributions for injuries.
Declaration of income tax For 2016, it will be necessary to pass on an updated form. It will be possible to take into account all changes in the Tax Code since the beginning of 2015: the introduction of a trading collection, the possibility of self-adjustment tax base on non-market transactions with interdependent persons, change nDFL rates According to dividends, etc.
Declaration on UTII tax Service Plans to change to December 2016. All because since 2017, entrepreneurs on UNVD with hired employees will be able to reduce the tax on fixed insurance premiums, which pay for themselves. Now these IPs are entitled to reduce tax only for contributions for employees.
Mandatory audit annual accounting reporting From January 1, 2017 will carry out developers who attract the money of the participants shared construction (Art. 18 of the Federal Law of December 30, 2004 No. 214-FZ). Previously, the law demanded from the developer to submit to any informed person to the audit conclusion to the reporting for last year (Informational information from July 13, 2016 No. IS-Audit-5).
Tax changes on specialists since 2017
Limits of USN. Companies will be able to apply simplified if the revenue for the first 9 months of the previous year did not exceed 90 million rubles. Revenue limit that allows you to remain on simplified, up to 120 million rubles. For comparison: the company and IP were able to apply a special service in 2016, the revenues of which for the first 9 months of 2015 no more than 51,615 million rubles. And the limit income of the simplist in 2016 - 79.74 million rubles. Until 2021, both limit - 90 million rubles. and 120 million rubles - index will not be.
The limit of fixed assets allowing companies to switch to simplified will continue at the level of 100 million rubles. However, for individual taxpayers and activities, the regions will be able to increase the limit to 150 million rubles.
Companies on the simplist with the object "Revenues minus expenses" will be able to charge the costs of exams for employees according to Prof.Tandard (Federal Law of July 3, 2016 No. 251-FZ).
Fixed insurance premiums IP.Entrepreneurs with hired personnel on UNVD will reduce the tax on insurance premiums and for themselves, and for employees (federal law of June 2, 2016 No. 178-ФЗ). Contribution to contributions can be within 50 percent. Now IP employers reduce UTIIs only for contributions for employees, and fixed contributions take into account only SIP-single.
Pension contributions from income exceeding 300,000 rubles will be called fixed contributions. As a result, the IP on the simplified "revenues" and the insertion will be able to claim such contributions as tax deduction. Until 2017, the legitimacy of such a deduction was controversial.
Payment of the Eskhn. More companies and IP will be able to go to the payment of the ESKN (Federal Law of June 23, 2016 No. 216-FZ). ENVD will apply agricultural producers and - companies and entrepreneurs who produce agricultural products. Since 2017, this list includes those who provide services for agricultural producers. Services should relate to supporting activities in the field of agricultural crops and post-harvest processing of agricultural products (according to OKVED).
Changes since 2017 ...
... on FSS benefits
Since 2017, electronic hospitals will appear, which social resources will pay directly to citizens. The electronic hospital doctor will not give up, and will post information system FSS. Now pilot project It is already being worked out in Moscow, Novosibirsk, Belgorod and Astrakhan regions.
The amount of compensation to the families of the victims in production can increase from 1 to 2 million rubles. New order The accidents will affect the accidents from January 1, 2017.
... on checks
From January 1, 2017, companies will be given explanations on VAT only in electronic form through the operator. The format will approve the FTS (paragraph 3 of Art. 88 of the Tax Code of the Russian Federation). This applies to those who are obliged to report on VAT via the Internet. If the tax authorities asked to explain discrepancies in the reporting, and the company did not send an answer within five working days, since 2017 she faces a fine - 5000 rubles. For a re-violation during the calendar year - 20,000 rubles. Instead of explanations, the company will be able to give a clarified. Then the fine will not (paragraph 1 of Art. 129.1 of the Tax Code of the Russian Federation).
The insurance premiums in the FTS will distribute the mandatory pre-trial order Tax disputes. It will be necessary to appeal against insurance premium solutions first in the higher authority - regional tax administration (UFNS of Russia), and only then in court.
... on cash registers
Since 2017, all organizations and entrepreneurs will gradually move to online cash regulations. Since February, companies that have ended the ECLZ at the checkout, will not be able to change it anymore and will have to buy an electronic CCT. And in July 2017 - all the others, even if the period of ECLZ will not end by that time. From July 2018 to new system They will join those who now do not apply the CCT. For example, companies that provide services and entrepreneurs on the patent.
The new law will increase fines for cash violations from July 15, 2016. The amount of sanctions will depend on the size of the revenue that has passed outside the box office. The limitation period of attraction to responsibility for cash violations will grow from 2 months to one year.
... by personnel
Personnel records of microenterprises will be easily. The government will develop a typical employment contract where it will be possible to specify the conditions that are currently installed in local regulatory acts (Rules of domestic labor regulations, regulation on remuneration, bonuses, certification, etc.). Accordingly, for themselves local acts Do not work. But if the status of microenterprises is lost, local acts will have to restore for a four-month period. Base - Articles 309.1 and 309.2 Labor Code RF (introduced by Federal Law of July 3, 2016 No. 348-FZ).
Collective agreement It may become mandatory for all employers, except for microenterprises. The corresponding compospect (No. 1085818-6) entered the State Duma at the end of May.
Vacation Lonely mother or father who brought up a child under 14 years old, many years of minor children can extend from 28 to 31 calendar days. Such amendments to Article 253.1 of the Labor Code of the Russian Federation provides for the draft law No. 1103248-6 (submitted to the State Duma on June 20).
Salary indexation Can articles mandatory. Install it minimum size Three-sided commissions will be (now they define regional minimum wise). If for a fully spent month, the salary will be more than 10-teaching regional subsistence minimum, it will not raise it. The relevant bill (No. 1119655-6) on June 6, the deputies submitted to the State Duma for consideration.
Information is obtained from the "Glavbuch system".
