Article NK on USN. Simplified taxation system. Tax rates for USN

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.

Basis and legal foundations

A simplified taxation system (reduced USN or UCNO) is a special tax regime established by Chapter 26.2 of the Tax Code of the Russian Federation.

The essence of "simplified", as accountants are often called, is to help small businesses and reduce the tax burden. The name speaks for itself: a simplified tax system simplifies the calculation and tax payments to small businesses.

What is important to know about USN:

1. Applying its company or IP may, in essential, is of course, subject to the limitations defined by law.
2. When applying a simplified system, you can choose one of the two possible tax payments:
   • with the value of the income received (Article 346.14, 346.20 of the Tax Code of the Russian Federation);
   • from the difference between income and expenses (Art. 346.14, 346.20 of the Tax Code of the Russian Federation).
3. Organizations using USN are exempt from VAT pay, income tax and a number of other taxes. Tax accounting they are in a simplified manner.
4. Individual entrepreneurs using USN may not keep accounting. Organizations on the USN such benefits do not have.

Documentation:

• Federal:

Mandatory conditions for the use of USN and restrictions

Apply a simplified taxation system may not have any organization or IP. Tax Code of the Russian Federation (Article 346.12) The conditions for the use of USN and restrictions are established.

These conditions and restrictions are as follows:

1. The average number of employees for the tax (reporting) period should be not more than 100 people.
2. Revenues Following the results of nine months of the year, in which the organization submits notice of the transition to the USN should not exceed 45 million rubles.

   Attention! To go to USN since 2017, revenue for the first nine months of 2016 should be no more than 59.805 million rubles.

   Pay attention!

   • The sequence of these income annually, no later than December 31, is indexed on the deflator coefficient set for the next calendar year. The deflator coefficient for 2016 is set in size 1,329

     From January 1, 2016, taking into account the new will lose the right to apply USN, when his revenue exceeds 79.74 million rubles.

   • The exceptions are taxpayers who, before switching to USN, used ENVD regime. They have no income that need to be taken into account when changing the tax regime.
3. The residual value of the fixed assets of the organization to be depreciated should not be higher than 100,000,000 rubles.
4. The share of the direct participation of other organizations in the authorized capital of the company is not more than 25%.

Note that some organizations restricted in 25% of the participation of other companies do not apply. It:

• organizations where authorized capital consists entirely of deposits of public organizations of persons with disabilities, if the average number of persons with disabilities is at least 50%, and their share in the wage foundation is at least 25%;
• non-commercial organizations, incl. the commercials that operate in accordance with the Law of the Russian Federation of 06/19/1992 N 3085-1; .
• economic societies, the only founders of which are consumer societies and their unions operating in accordance with the above law.

Since 2015, economic societies created by scientific and educational institutions, the work of which lies in the practical application (implementation) of the results of intellectual activity. The right to apply OSN with the share of other companies more than 25% was given only to the period from January 1, 2011 to December 31, 2014.

Documentation:

• Law of the Russian Federation of 06/19/1992 N 3085-1

  (ed. dated 07/02/2013) "On consumer cooperation (consumer societies, their unions) in the Russian Federation"

Taxpayers

Taxpayers Organizations and individual entrepreneurs who have passed on the USN and who comply with mandatory conditions and restrictions are recognized (cm clause mandatory conditions for the use of USN and restrictions). But there are a number of organizations that are not entitled to apply a simplified taxation system:

1. organizations that have branches and (or) representation;
2. banks;
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:
   • production of excisable goods;
   • extraction and implementation of minerals (with the exception of common minerals);
9. organizations in gambling business;
10. organizations and individual entrepreneurs who have passed on a single agricultural tax (ECN);
11. notaries engaged in private practice, lawyers established lawyers, as well as other forms of lawyers;
12. organizations that are participants in product sharing agreements;
13. government and budgetary institutions;
14. foreign organizations;
15. microfinance organizations;
16. organizations and individual entrepreneurs who did not notify the transition to a simplified tax system on time.

Documentation:

The order of transition to the USN

As a general rule, the organization and IP USN begin to apply from the beginning of the tax period (that is, the calendar year).

A special condition is established for newly created organizations (newly registered entrepreneurs) - they have the right to apply "simplified" from the date of registration with the tax authority.

On the transition to the USN organization should notify the tax authority at the location, and individual entrepreneurs - at the place of residence, no later than December 31 of the year preceding the one in which the transition is planned. The notification indicates the chosen object of taxation, as well as the residual value of fixed assets and the amount of revenues as of October 1 of the current year.

It should be noted that the order of transition to USN is notification, that is, the taxpayer is obliged to notify the state about his desire and the ability to apply a simplified system. You do not need to wait for a response or notice from tax.

The newly created organization and the newly registered individual entrepreneur must notify the tax authority on the transition to the SSN no later than the expiration of 30 calendar days from the date of registration. This date is indicated in the certificate issued on registration (OGRN). And the term of 30 days begins to be counted from the date following the date of registration in the tax.

Pay attention!

With the failure of the notification of the transition to the USN at the specified time, the taxpayers are not entitled to apply this tax regime.

Organizations and individual entrepreneurs applying ENVD (a single imputed income tax) have the right to switch to USN during the calendar year. This can happen in two cases:

• they stopped conducting activities falling under the UNVD, until the end of the current calendar year
• they ceased to comply with the criteria for the use of ENVD.

In these cases, it is necessary to notify the tax authority within 5 days after the end of the activities on UNVD. To do this, it is necessary to submit two documents - a statement of deregistration as a payer of UNVD and an application for the transition to the USN.

Important!

If, according to the results of the reporting (tax) period, the income of the taxpayer exceeded 79,740,000 rubles (including deflatator coefficient 1,329established for simplified 2016) or a different non-compliance with the established requirements is allowed, it is considered to be the right to apply the UPN from the beginning of the quarter, which admits such an exception (or inconsistency with other requirements).

Taxpayer Informs about this to the tax authority within 15 calendar days after the end of the reporting (tax) period. It is also obliged to notify the tax inspectorate and in case of termination of entrepreneurial activities, with respect to which USN was used - and it is also necessary to do it no later than 15 days from the date of termination of such activities.

Taxpayer, Using USN, has the right to go to another taxation regime since the beginning of the calendar year, notifying the tax authority no later than January 15 of the year in which he involves it.

Forms of application for the transition to the USN IP in 2016 and LLC, as well as reports on the loss of the right to its application approved by the Order of the Federal Tax Service of Russia of 02.11.2012 N MMB-7-3 / [Email Protected]

The taxpayer has the right to re-switch to the USN not earlier than one year after he has lost its right to use.

Documentation:

• Order of the Federal Tax Service of Russia of 02.11.2012 N MMB-7-3 / [Email Protected]

  "On approval of forms of documents for applying a simplified taxation system"

• Order of the Ministry of Economic Development of Russia of 20.10.2015 N 772

  "On the establishment of deflator coefficients for 2016" (registered in the Ministry of Justice of Russia 11.11.2015 N 39653)

• Letter of the Federal Tax Service of the Russian Federation of 02.11.2010 N Shs-37-3 / [Email Protected]

  "On the deadlines for submitting applications about the transition to the payment of a single agricultural tax and a simplified taxation system"

• Letter of the Federal Tax Service of the Russian Federation of 04.08.2010 N Shs-17-3 / 847

  <О направлении заявления в налоговый орган>

Taxation objects and tax rates on USN

When using UCN, you can choose one of two options for the tax object:

• revenues (USN revenues 2016);
• revenues reduced by the amount of expenses (USN revenues minus expenses 2016).

There is only one exception - participants in the contract of a simple partnership or the contract of trust management of property. They can be used as an object of taxation only the second option ("revenues minus costs") (clause 3 of Article 346.14 of the Tax Code of the Russian Federation).

It should be emphasized once again that the choice of tax object is carried out by the taxpayer independently.

The tax object can be changed annually (from the beginning of the new tax period). To change the previously elected tax object, you need to notify the tax authority until December 31 of the preceding year. Change object during the year is impossible. Thus, if you have declared the use of USN tax income, minus expenses "in 2016, then all year with such an object of taxation and will work.

Tax rates Usn. May be different depending on the choice of the tax object. There are two options based on which interest rate is determined:

• I Option when income is chosen by the object of taxation, the ESTN rate is 6 percent in 2016.
• II Option - incomes reduced by the amount of expenses - a rate of 15 percent.

Differentiated tax rates in the range of 5-15% may be established by the laws of the constituent entities of the Russian Federation.

Pay attention!

From January 1, 2016, regional authorities can reduce the rate for HSN with the object "Revenues". The law of the subject of the Federation is the tax rate paid when using the UPN with the object "Revenues", can now be installed in the range from 1 to 6%. These changes were made to paragraph 1 of Art. 346.20 of the Tax Code of the Russian Federation.

To date, the regions could change the tax rate paid when using USN with the object "Revenues minus costs". That is, the powers of the subjects of the Federation applied only to the tax rate constituting 15% (II option). Reduce this bid of the authorities of the regions are entitled ranging from 5 to 15%.

USN in Crimea and Sevastopol

The authorities of the Republic of Crimea and the city of Sevastopol retained the right to establish for 2016 the zero tax rate on the USN, and both for the object "income" and for the income of the minus costs "(Article 346.20 of the Tax Code). At the same time, tax rates may vary by type of activity.

However, in 2016 they did not use this right and set the following bets:

• In Crimea - 3% for the object "Revenues" and 7% for the object "Revenues minus costs".
• In Sevastopol - 5% for the income of minus expenses for individual categories of taxpayers (rural and forestry, hunting, fishing, education, health care, culture and sport).

USN in St. Petersburg

Since 2015, in St. Petersburg for organizations and individual entrepreneurs who apply a simplified tax system with the object of taxation "Revenues minus expenses", a tax rate is established in the amount of 7%. This set of USN revenues minus expenses in 2016 continues to act.

Since 2016, the subjects of the Federation have received the right to establish a zero rate for newly registered IP. This right they also had before, however, it was distributed only on those entrepreneurs whose activity refers to the production, social or scientific fields. Now the list of activities has expanded. He replenished:

• activities related to household services;
• activity based on the patent taxation system (new activities have emerged, for the occupation of which it is necessary to obtain a patent).

Minimum tax with USN

For the tax object "Revenues minus expenses" there is a concept of minimum tax.

Minimum tax (Article 346.18 of the Tax Code of the Russian Federation) is a kind of lower limit of the amount of tax to pay. It is used when the amount of tax on the base calculation turns out to be less than this minimum amount, or when the costs are calculated exceeding income.

The minimum amount of tax is 1% of the amount of income for the tax period.

Documentation:

• Federal Law of 13.07.2015 N 232-FZ

  "On Amendments to Article 12 of Parts First and Part Two of the Tax Code of the Russian Federation"

• St. Petersburg:
• Law of St. Petersburg dated 05.05.2009 N 185-36

  "On the establishment of a tax rate on the territory of the St. Petersburg for organizations and individual entrepreneurs who apply a simplified taxation system" (accepted ZS SPB 04/22/2009)

The procedure for determining income and expenses

Revenues for Usn

In determining the object of taxation, taxpayers take into account income from sales and non-deactive income in accordance with the Tax Code of the Russian Federation (Articles 249, 250). When calculating taxes are not taken into account:

• revenues provided for in Article 251 of the Tax Code of the Russian Federation (it contains a rather long list of revenues not taken into account when determining the basis for income tax);
• revenues of the Organization taxable on the profit of organizations;
• income of an individual entrepreneur taxable NDFL; revenues from activities taxable ENVD;
• receipts from activities transferred to the patent taxation system.

The date of receipt of revenues is recognized as the day of receipt of funds for accounts in banks (cash registers), or receiving other property (works, services) and property rights, as well as when using a cash method (when income and expenses are recognized as produced only after their factual payment) repayment of debt taxpayer.

Expenditures at Usn.

Costs are determined in accordance with Article 346.16 of the Tax Code of the Russian Federation. The definition of expenses is important only when the tax object is applied by the type "revenues minus costs".

The amount of tax can be reduced in particular on payment costs: insurance premiums:

• for compulsory pension and medical insurance;
• insurance premiums for compulsory social insurance in case of temporary disability and due to maternity, as well as accidents at work and occupational diseases;
• temporary disability benefits;
• payments under voluntary personal insurance agreements in favor of employees in case of their temporary disability (with the exception of industrial accidents and occupational diseases);
• the cost of acquiring fixed assets and intangible assets;
• material expenses and labor costs;
• travel expenses, stationery, telephony, Internet;
• and other types of expenses are all indicated in Article 346.16 of the Tax Code of the Russian Federation.

In order for the costs to be taken into account in the reduction of the tax base for the USN, they should be:

• justified
• confirmed documents
• directed to receive income.

Costs are recognized after their actual payment (for the supply of goods, work, the provision of services, the transfer of property rights).

When using the Tax Object "Revenues" on the amount of insurance premiums, one can reduce a single tax (but not more than 50 percent).

Documentation:

Other taxes

The use of USN frees the organization from payment:

• tax on profit of organizations;
• the property tax of organizations (with the exception of the tax paid for real estate facilities, the tax base for which is defined as their cadastral value - this change is valid from January 1, 2015).

The use of USN relies individual entrepreneurs from payment:

• tax on income of individuals;
• VAT (except for the cases of importation of goods into the customs territory of the Russian Federation and in carrying out operations in accordance with a simple partnership agreement (joint activities) or a contract of trust management of property in the territory of the Russian Federation);
• the property tax of individuals used for business activities (with the exception of taxation objects included in the list of objects under which the base is determined by cadastral value. This list is determined at the regional level).

Documentation:

Tax and reporting periods

Tax period, with USN, is a calendar year. At its end, it is necessary to determine the tax base and calculate the amount of tax to pay to the budget.

Reporting periods:

• I quarter
• half year
• 9 months calendar year

At the end of the reporting periods, it is necessary to summarize the results and make advance payment payments.

Documentation:

The procedure and timing of payment, statements on the USN

The tax is paid in two ways: advance and on the basis of the reporting period.

Advance payments on USN

The procedure for calculating the advance payments and the amount of tax depends on the choice of the tax object: "revenues" or "income minus costs."

Calculation of USN "Revenues" of 2016 (we are currently about advances) is produced like this: taxpayers in the results of each reporting period (quarter) calculate advance payments on actually received incomes, calculated by the incident from the beginning of the tax period until the end of the first quarter, half of the year, 9 months With a deduction of previously calculated advance payments. The growing outcome means that the base is not taken safely, but in total, for the corresponding period. For example, the taxpayer considers the tax from the beginning of the tax period until the end of 9 months and deducts the tax already paid for the half year.

Taxpayers using the UPN object with the object "Revenues" reduce the sum of the unified tax (advance payments for tax):

• in the amount of insurance premiums paid in this tax (reporting) period of insurance premiums in the FFOM and FSS;
• on the costs of paying temporary disability benefits (with the exception of industrial accidents and occupational accidents) for the first three days of the disease, but only in the part, not covered by insurance fees made by employees with insurance organizations;
• on the amount of payments under voluntary personal insurance agreements concluded in favor of employees in case of their temporary disability for the days paid by the employer.

In this case, the amount of tax or advance payments cannot be reduced by the amount of the specified costs more than 50%.

Individual entrepreneurs who choose income and non-payments and other remuneration to individuals as an object of taxation, reduce the amount of tax or advance payments for a fixed size of the insurance premiums paid for themselves.

Taxpayers who choose income reduced on costs, calculate the advance payments on the results of each reporting period, based on the tax rate and actually received income, reduced on the amount of costs calculated by the increasing result, taking into account the sums of previously calculated advance payments.

Advance payments are paid by organizations and entrepreneurs at the end of the first quarter, half of the year and 9 months no later than the 25th day of the first month following the expired reporting period.

Pay attention!

Taxpayers have the right to reduce the amount of income taxable, not only on the amount of insurance premiums contributed to the mandatory pension insurance of their employees, but also on the amount of fixed payment paid for their insurance. This clarification was made by letter of the Presidium of the Court of Russia of December 18, 2007 No. 123.

Payment of tax and quarterly advance payments are made at the location of the organization or at the place of residence of an individual entrepreneur.

Payment of Tax on the USN Following the Year

The tax on the results of the calendar year is paid by organizations - no later than March 31 of the next year, individual entrepreneurs - no later than April 30 next year.

As a general rule, if the last day of tax payments falls on a weekend or holiday day, then this period is postponed the next day.

If you lose the right to apply the taxpayer, the taxpayer must pay tax and submit a declaration no later than the 25th day of the month following the quarter in which this right is lost.

Together with the tax payment for the year, it is also necessary to provide a declaration on USN. The form of the declaration and the procedure for its completion approved by order of the Federal Tax Service of Russia of 04.07.2014 N MMB-7-3 / [Email Protected]

The declaration can be provided in paper or electronic format (established by the legislator) - at the request of the taxpayer.

With a full list federal electronic document management operatorsoperating in the territory of a certain region can be found on the official website of the management of the Federal Tax Service of Russia on the subject of the Russian Federation.

• Federal:
• Order of the Ministry of Finance of the Russian Federation of 06/22/2009 N 58n

  (Ed. dated 20.04.2011, with change of 20.08.2012) "On approval of the form of the tax declaration on the tax paid in connection with the use of a simplified taxation system, and the order of its filling" (registered in the Ministry of Justice of the Russian Federation 06.08.2009 N 14493)

Book of income and expenses with USN

The main accounting document "Simplist" is a book of income and expenses (kudir). It contains all tax accounting throughout the year, later on its basis a declaration on USN.

What you need to know about the book of income and expenses:

1. It can be conducted in paper or electronic form. In electronic, of course, more convenient. All accounting programs are able to form it. In any case, at the end of the year, the book needs to be printed, flash, numb, pointing out the final number of sheets on the last page.
2. The form of the book is established by the order of the Ministry of Finance of 10/22/2012 No. 135n. In the same document, the procedure for its completion is regulated.
3. Only those incomes and expenses to be recorded in the book that will be used when calculating the tax amount. The rest can not specify.
4. The maintenance of the book is not the right, but the duty of the company or IP. At the same time, it is not necessary to pass it into the tax. However, in some cases, when checking - the tax can request it, and then it must be submitted within 5 business days. Otherwise, you can get a fine, albeit small - 200 rubles per company and from 300 to 500 rubles per manager.

Documentation:

Code of Administrative Offenses. Article 15.6.

• Order of the Ministry of Finance of Russia of 10/22/2012 N 135n

  "On approval of the forms of the book of accounting for income and expenses of organizations and individual entrepreneurs who apply a simplified taxation system, books accounting for individual entrepreneurs applying a patent system of taxation, and their filling orders" (registered in the Ministry of Justice of Russia 12/21/2012 N 26233)

Simplified 2016: What's new?

From January 1, 2016, USN is 1,329. Given this new coefficient, in 2016 the taxpayer will not be able to apply "Simplified" if its revenue exceeds 79.74 million RUB. In order to go to a simplified tax system in 2017, the taxpayer revenue for the first 9 months of 2016 should not exceed 59.805 million rubles.

From January 1, 2016, the regions received additional powers to regulate tax rates in the use of USN. Now the regional authorities can reduce the rate for the USN with the object "Revenues" (USN 6 percent) in 2016, and not just for the USN with the object "Revenues minus expenses", as it was before. The corresponding changes were made in connection with the execution of the anti-crisis plan of the government. They are provided by federal law of 13.07.2015 N 232-FZ. The tax rate paid in the use of USN on the object "Revenues" can be established by the Law of the Directory of the Russian Federation in the range from 1 to 6%.

Pay attention!

From January 1, 2016, penalties increased for late payment of tax. This happened in connection with the increase in the refinancing rate. The Central Bank of the Russian Federation no longer establishes its independent value. The refinancing rate is now equal to the key rate and is 11%.

At the same time, these two provisions are recognized as income (costs) of the month of transition to calculate the tax base for the income tax using the accrual method. In the transition of an organization on a USN with a tax object in the form of income reduced on the amount of expenses, tax accounting for such a transition reflects the residual value of acquired (built, manufactured) fixed assets and acquired (created by the Organization itself) of intangible assets that are paid before the transition to A simplified tax system, in the form of a difference between the acquisition price (structures, manufacturing, creating the organization itself) and the amount of accrued depreciation in accordance with the requirements of Ch. 25 NK RF.

Chapter 26.2. Simplified tax system

New edition of Art. 346.14 of the Tax Code 1. The object of taxation is recognized: income; Revenues reduced by the amount of expenses. 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 taxation object can be changed from the beginning of the tax period if the taxpayer notifies the tax authority about this until December 31 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. 3.

Art. 346 Tax Code (2017-2018): Questions and Answers

For taxpayers who have chosen income taxation as an object, paying minimum tax and the transfer of losses for the future are not provided. As for income reduced by the amount of expenses, the tax rate is 15 percent (p.
2 tbsp. 346.20

Attention

NK RF). When calculating the tax base in this case, the amount of revenues decreases to the amount of paid and paid expenditures, including the amount of compulsory pension insurance, as well as the amount of temporary disability benefits paid by the Organization or entrepreneur at their own expense. Note that Art. 346.16 Code of the Russian Federation provides a closed list of expenses when using the tax object "Revenues minus costs".

Therefore, not all of their expenses will be able to take into account when calculating a single tax.

Chapter 26.2 of the Tax Code of the Russian Federation Simplified Taxation System (USN)

Tax Code of the Russian Federation for Taxpayers from 01/01/2009 The right to change the object of taxation is enshrined. At the same time, until 01.01.2009, the facility could not be changed within three years after its choice.

The tax object may vary only from the beginning of the tax period (that is, the calendar year), while taxpayers must notify the tax authorities before December 20, the previous year, in which the taxpayer proposes to change the tax object. It is not entitled to change the taxpayer object, which are members of the contract of a simple partnership (agreement on joint activities) or the contract of trust management of property.

Important

Tax Code of the Russian Federation, at the date of the transition to the payment of tax on the profit of organizations 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 determined on the transfer date to the USN, the amount of expenses determined by the USN (simplified taxation system) in the manner prescribed by paragraph 3 of Art. 346.16 of the Tax Code of the Russian Federation. Individual entrepreneurs in the transition from other regimes of taxation on a simplified tax system and with a simplified tax system to other taxation regimens apply the rules provided for by P.

p. 2.1 and 3 tbsp. 346.25 of the Tax Code.

Article 346.14 of the Tax Code of the Russian Federation. Tax objects

Declarations within the framework of a simplified tax system are filed by legal entities until March 31 and private entrepreneurs - until April 30. Explanations on USN

• for limited liability companies, all tax payments should be carried out exclusively by non-cash settlements;
• needed documentary confirmation of expenses submitted from income;
• the presence of restrictions on the costs that can be reduced to the taxation base (list in Art.

If the organization moves with USN (independently 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, Molded during the application of the general tax regime prior to the transition to the USN, are not fully transferred to the costs for the period of applying a simplified tax system in the manner prescribed by paragraph 3 of Art.
Organizations and individual entrepreneurs who have previously used the total taxation regime, when switching to a USN (simplified taxation system), the following rule performs the following rule: the amount of VAT, calculated and paid by the VAT taxpayer (value added tax) with the amount of payment, partial payment received before switching to the USN In 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 the USN, are subject to deduction in the last tax period, the preceding month of the transition of the VAT taxpayer on the USN, if there are documents testifying to the return amount of taxes in Communication with the transition of the taxpayer to the simplified taxation system.

ST 346 NK RF Simplified Taxation System 2017

Code, at the date of the transition to the payment of tax on the profit of organizations 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 determined on the transfer date to the simplified taxation system, the amount of expenses determined by the application period A simplified taxation system in the manner prescribed by paragraph 3 of Article 346.16 of this Code. 4. Individual entrepreneurs when switching from other tax regimes to a simplified taxation system and with a simplified tax system to other taxation regimens apply the rules provided for by paragraphs 2.1 and 3 of this article.

5.

ST 346 15 Tax Code of the Russian Federation Simplified taxation system 2017

Home Documents of the Tax Code Chapter 26.2. The simplified taxation system has prepared the wording of the document with amendments that did not enter into force "Tax Code of the Russian Federation (part of the second)" of 05.08.2000 N 117-FZ (ed. From 07.03.2018)

• Article 346.11. General provisions
• Article 346.12. Taxpayers
• Article 346.13.
  The procedure and conditions for the beginning and termination of the application of a simplified taxation system
• Article 346.14. Tax objects
• Article 346.15. The procedure for determining revenues
• Article 346.16. The procedure for determining expenses
• Article 346.17. The procedure for recognizing income and expenses
• Article 346.18. The tax base
• Article 346.19. Taxable period.
  Reporting period
• Article 346.20. Tax rates
• Article 346.21. The procedure for calculating and paying tax
• Article 346.22. Lost power
• Article 346.23.

ST 346 of the Tax Code of the Russian Federation Simplified Taxation System with comments 2017

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.

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.

About how to compare tax systems in order to legally reduce payments to the budget when doing business, read in the article. "And those who will still have questions or those who want to get advice from a professional, we can offer free consultation on Taxation from 1C specialists:

APPLICATION OF APPLICATION OF USN 2019

Simplified tax system, USN, simplified - this is all the names of the most popular among the small and medium business of the tax system. The attractiveness of USN is explained as a small tax burden and relative simplicity of accounting and reporting, especially for individual entrepreneurs.

At our service, you can prepare a freeing notification on the transition to the USN (relevant for 2019)

The simplified system combines two different taxation options that differ in the tax base, tax rate and the procedure for calculating taxes:

• USN revenues,

Is it always possible to say that USN is the most profitable and simple taxation system for accounting? It is unambiguous to answer this question, since it is possible that in your particular case the simplified will be not very profitable, and not very simple. But it must be admitted that the USN is a flexible and convenient tool that allows you to adjust the tax burden of the business.

It is necessary to compare the tax systems in several criteria, we propose to go briefly on them, noting the features of a simplified tax system.

1. Amounts of payments to the state when conducting activities on the USN

The speech here is not only about payments to the budget in the form of taxes, but also about payments for pension, medical and social insurance of workers. Such enumerations are called insurance premiums, and sometimes salary taxes (which is incorrect from the point of view of accounting, but it is clear for those who pay these contributions). Average 30% of the amounts paid to employees, and individual entrepreneurs are obliged to list these contributions for themselves personally.

Tax rates on simplistic are significantly lower than tax rates of the general taxation system. For USN with the object "Revenues", the tax rate is only 6%, and since 2016, the regions received the right to reduce the tax rate on the UPN revenues to 1%. For USN with the object "Revenue minus expenses" the tax rate is 15%, but it can be reduced by regional laws up to 5%.

In addition to the reduced tax rate, the USN revenues have a different advantage - the possibility of a single tax at the expense of the insurance premiums listed in the same quarter. Legal entities and individual entrepreneurs working in this mode can reduce a single tax of up to 50%. IP without workers on USN can take into account the entire amount of contributions, as a result of which, with small income, it may not be a single tax to pay.

At USN revenues minus costs can be taken into account the listed insurance premiums in expenditures in the calculation of the tax base, but such an order of calculation is also valid for other tax systems, therefore it cannot be considered a specific advantage of the simplified system.

Thus, the USN is definitely the most profitable tax system for a businessman if taxes are calculated based on the income received. Less favorable, but only in some cases, a simplified system may be compared with the ENVD system for legal entities and IP and regarding the cost of a patent for individual entrepreneurs.

We draw the attention of all LLC to the USN organization can pay taxes only by non-cash transfers. This is the requirement of Art. The 45 Tax Code of the Russian Federation, according to which the obligation of the Organization for the payment of tax is considered to be fulfilled only after presentation to the bank of the payment order. Pay taxes in cash by cash minfin prohibits. We recommend that you open an account on favorable terms.

2. The complexity of accounting and reporting on the USN

Under this criterion, USN also looks attractive. Tax accounting on a simplified system is carried out in a special book of income and expenses (kudir) accounting book (Blank,). Since 2013, legal entities on simplifying also conduct accounting records, IP has no such duty.

In order for you without any material risks to try the option of accounting outsourcing and decide whether it is suitable for you, we together with the company 1C are ready to provide our users a month of free accounting services:

Reporting on USN is represented by only one declaration that must be surrendered by the results of the year by March 31 for organizations and until April 30 for IP.

For comparison, VAT payers, enterprises on a common tax system and ENVD, as well as individual entrepreneurs for UTII rent declarations quarterly.

We must not forget that on the USN, except for the tax period, i.e. Calendar year, there are also the reporting periods - the first quarter, half of the year, nine months. Although the period is called the reporting, according to its results, it is not necessary to hand over the Declaration on the USN, but it is necessary to calculate and pay advance payments according to the Cudir, which will then be taken into account when calculating the unified tax for the year (examples with calculations of advance payments are given at the end of the article).

Read more:

3. Disputes of USN payers with tax and judicial authorities

Infrequently taken into account, but the weighty plus of the USN regime is also the fact that the taxpayer in this case does not need to prove the validity and proper documentary design of expenses. It is enough to fix the received income in the Cudir and, by the end of the year, pass the Declaration on the USN, without experiencing that arrears, penalties and penalties may be accrued, and penalties due to the results of some expense. When calculating the tax base in this mode, costs are not taken into account at all.

For example, disputes with tax authorities on the recognition of costs when calculating the income tax and validity of damages bring businessmen even to the highest arbitral tribunal (which cases are about non-recognizing the tax authorities for drinking water and toiletries in offices). Of course, the taxpayers on the USN revenues minus expenses should also confirm their expenses with properly executed documents, but disputes about their validity here are noticeably less. Closed, i.e. Strictly defined, the list of expenses that can be taken into account when calculating the tax base is given in Article 346.16 of the Tax Code of the Russian Federation.

Simplisses were lucky and in the fact that they are not (except VAT when importing goods in the Russian Federation), tax, which also provokes many disputes and is complex in administration, i.e. Accrual, payment and return from the budget.

Usn is much less likely leading to. On this system there are no such risk criteria for inspections as reflected in the reporting of losses when calculating income tax, a high percentage of expenses in the income of the entrepreneur when calculating NFFL and a significant proportion of VAT for reimbursement from the budget. The consequences of the field tax audit for business do not refer to the topic of this article, we only note that for enterprises, the average amount of deticulations for its results is not one million rubles.

It turns out that the simplified system, especially the variant of USN revenues, reduces the risks of tax disputes and exit checks, and this must be recognized as an additional advantage.

4. Ability to work with payers of USN with taxpayers in other modes

Perhaps the only substantial minus of USN is to limit the circle of partners and buyers of those who do not need to take into account the incoming VAT. The counterpartier working with VAT is likely to refuse to work with a simplifier if only its VAT costs will not be offset by a lower price of your products or services.

General Information on USN 2019

If you counted a simplified system favorable and convenient for yourself, we suggest familiar with it in more detail, for which we turn to the original source, i.e. Chapter 26.2 of the Tax Code of the Russian Federation. Let's start familiarizing with the UKN with the one who still can apply this taxation system.

Can use USN in 2019

Organizations (legal entities) and IP (individuals) may be taxpayers, if they are not falling under a variety of restrictions listed below.

An additional restriction applies to an already working organization that can move to a simplified mode if, according to the results of the 9 months of the year, in which it submits a notice of the transition to the USN, its income from sales and non-engineering income has not exceeded 112.5 million rubles. On individual entrepreneurs, these restrictions do not apply.

• banks, pawnshops, investment components, insurers, NPF, professional participants in the securities market, microfinance organizations;
• organizations having branches;
• government and budgetary institutions;
• organizations conducted and organizing gambling;
• foreign organizations;
• organizations - Participants of the Production Sharing Agreements;
• organizations, the share of participation in which other organizations are more than 25% (with the exception of non-profit organizations, budgetary scientific and educational institutions and those in which share capital fully consists of contributions from public organizations of persons with disabilities);
• organizations, the residual value of the OS in which more than 150 million rubles.

Can not use USN in 2019

Organizations and individual entrepreneurs cannot be used:

• producing excisive goods (alcoholic and tobacco products, cars, gasoline, diesel fuel, etc.);
• mining and selling minerals, except common, such as sand, clay, peat, crushed stone, building stone;
• we switched to a single agricultural;
• having more than 100 employees;
• not informed about the transition to the USN in time and in the manner prescribed by law.

USN also does not apply to the activities of private notaries, lawyers who established lawyers, other forms of lawyers.

To avoid a situation in which you will not be able to apply UCN, we recommend carefully to choose the OKVED code selection for IP or LLC. If any of the selected codes will correspond to the activity above, then the tax will not allow to report on it. For those who doubt their choice, we can offer a free selection of OKVED codes.

Object of taxation on the USN

A distinctive feature of USN is the possibility of voluntary choice by the taxpayer of the object of taxation between "income" and "income reduced by the amount of expenses" (which is more often called "revenues minus expenses").

Your choice between objects of taxation "Revenues" or "Revenues Minus Costs" The taxpayer can be made annually, previously said to the Tax Inspectorate until December 31, an intention to change the object from the new year.

Note: The only limitation of the possibility of such a choice refers to taxpayers to the participants of the contract of a simple partnership (or on joint activities), as well as the contract of trust management of property. The object of taxation on the USN for them can only be "revenues minus costs".

Tax base on USN

For the object of taxation, the "revenues" of the tax base recognize the monetary expression of income, and for the income of minus expenses, the tax base is a monetary expression of income reduced by the amount of expenses.

Articles from 346.15 to 346.17 of the Tax Code of the Russian Federation specified the procedure for determining and recognizing income and expenses in this mode. Income on USN recognize:

• revenues from sales, i.e. revenue from the sale of goods, works and services of our own production and purchased earlier, and revenue from the sale of property rights;
• incomes of non-dealerization specified in Art. 250 Tax Code of the Russian Federation, such as granted property received, income in the form of interest under loan, loan, bank account, securities, positive exchange rate and sum differences, etc.

The costs recognized in the simplified system are given in Art. 346.16 of the Tax Code of the Russian Federation.

Tax rates for USN

The tax rate for the variant of USN revenues is generally equal to 6%. For example, if you have received income in the amount of 100 thousand rubles, then the tax amount will be only 6 thousand rubles. In 2016, the regions received the right to reduce the tax rate on USN revenues to 1%, but not all use this right.

The usual rate for the OSN option "income minus costs" is equal to 15%, but the regional laws of the subjects of the Russian Federation may reduce the tax rate to 5% to attract investments or develop certain types of activities. To learn how the rate is valid in your region, it is possible in the tax inspectorate at the place of registration.

For the first time registered IP on USN can get, i.e. The right to work in a zero tax rate, if the corresponding law is adopted in their region.

Which object to choose: USN revenues or suckers revenues minus costs?

There is a fairly conditional formula, allowing to show, with what level of expenses the amount of tax on the UPN revenues will be equal to the amount of tax on the USN revenue minus expenses:

Revenues * 6% \u003d (income - expenses) * 15%

In accordance with this formula, the tax amount will be equal when the costs are 60% of income. Further, the more expenses there will be, the less tax to pay, i.e. With equal income, it will be more profitable for the USN revenue of minus expenses. However, this formula does not take into account three important criteria that can significantly change the calculated tax amount.

1. Recognition and accounting of expenditures for calculating the tax base on USN revenues minus costs:

Expenditures on USN revenues minus costs must be correctly documented. Unconfirmed expenses will not be taken into account when calculating the tax base. To confirm each consumption, it is necessary to have a document on its payment (such as receipt, account statement, payment order, cash receipt) and a document confirming the transfer of goods or providing services and performing work, i.e. invoice when transferring goods or act for services and works;

Closed list of expenses. Not all expenses, even correctly decorated and economically reasonable, it will be possible to take into account. A strictly limited list of expenses recognized for USN revenues minus costs are given in Art. 346.16 of the Tax Code of the Russian Federation.

A special procedure for recognizing some types of expenses. So that at the USN revenues minus costs to take into account the cost of purchasing goods intended for further implementation, it is necessary not only to confirm the payment of these goods to the Supplier, but also to realize them to their buyer (Article 346.17 of the Tax Code of the Russian Federation).

Important moment - Under the implementation understands not actually paid by the goods by your buyer, but only the transfer of goods in his property. This issue was considered in the decision of the RF No. 808/10 from 29.06. 2010, according to which "... The tax legislation does not follow that the condition of inclusion in the cost of the value of acquired and implemented goods is their payment by the buyer." Thus, to pay for the cost of purchasing a product intended for further implementation, the simplist should pay this product, pay and implement, i.e. Transfer to the property to your buyer. The fact of payment by the buyer of this product when calculating the tax base on the USN revenues minus the costs of value will not have.

Another difficult situation is possible if you received a prepayment from your buyer at the end of the quarter, but did not have time to transfer money to the supplier. Suppose a trade and mediation firm at USN received a prepayment of 10 million rubles, of which 9 million rubles. It is necessary to list the supplier for the goods. If for some reason with the supplier did not have time to pay in the reporting quarter, then according to its results it is necessary to pay an advance payment, based on the income received by 10 million rubles, i.e. 1.5 million rubles (with a normal rate of 15%). This amount may be essential for the USN payer, which works by the buyer's money. In the future, after the correct design, these expenses will be taken into account when calculating a single tax for the year, but the need to pay such sums can be an unpleasant surprise.

2. The ability to reduce the unified tax on USN revenues due to paid insurance premiums. It has already been said above that in this mode it is possible to reduce the very tax itself, and in the ISN mode, minus costs, insurance premiums can be taken into account when calculating the tax base.

Example ▼

3. Reducing the regional tax rate for USN revenues minus expenses from 15% to 5%.

If a law on the establishment of a differentiated tax rate for taxpayers applying USN in 2019 was adopted in your region, it will become a plus in favor of the OSN version of minus costs, and then the level of expenses can be even less than 60%.

Example ▼

The order of transition to the USN

The newly registered entities of entrepreneurial activity (IP, Ltd.) can switch to USN, submitting no later than 30 days from the date of state registration. Such a notice can also be submitted to the Tax Inspectorate at once with the documents for registration of LLC or the registration of IP. In most inspections, two instances of notifications are requested, but some IFTSs require three. One copy will be issued back with a tax inspection mark.

If, according to the results of the reporting (tax) period in 2019, the taxpayer's income on USN exceeded 150 million rubles, then it loses the right to apply the simplified system from the beginning of the quarter in which excess was allowed.

At our service, you can prepare a free transition notification to the USN (relevant for 2019):

Already working legal entities and IP can switch to USN only from the beginning of a new calendar year, for which it is necessary to submit notice no later than December 31 of the current year (the notification form is similar to those specified above). As for the payers of the UTII, which stopped conducting a certain type of activity on the charge, they can apply for USN and during the year. The right to such a transition gives paragraph 2 of paragraph 2 of Article 346.13 of the Tax Code of the Russian Federation.

Unified tax for USN 2019

Let's figure out how to expect and pay taxpayer tax on USN in 2019. Tax, which is paid simplified, is called one. A single tax replaces for enterprises to pay for income tax, property tax and. Of course, this rule does not work out without exception:

• VAT should pay simplifiers when importing goods in the Russian Federation;
• The property tax should pay and enterprises on USN, if this property, according to the law, will be assessed by cadastral value. In particular, since 2014, such a tax must pay enterprises that are owners of trading and office space, but still only in those regions where appropriate laws have been taken.

For IP, a single tax replaces NDFL from entrepreneurial activity, VAT (except VAT when importing into the territory of the Russian Federation) and property tax. IP can get exemption from the payment of property tax used in business, if they turn to the appropriate application to its tax inspection.

Tax and reporting periods on USN

As we have already figured out higher, the calculation of a single tax differs on USN revenues and USN revenues minus expenses by their bid and tax base, but they are the same for them.

The tax period for calculating the tax on the USN is the calendar year, although it is possible to talk about it only conditionally. The duty to pay taxes or advance payments, arises according to the results of each reporting period, which are the quarter, half a year and nine months of the calendar year.

The timing of payment of advance payments for a single tax is as follows:

• according to the results of the first quarter - April 25;
• following the first half of July;
• following the first nine months - October 25.

The single tax itself is calculated at the end of the year, taking into account all the already-contributed advantageous payments. The payment period of tax on the USN at the end of 2019:

• until March 31, 2020 for organizations;
• until April 30, 2020 for IP.

For violation of the timing of the payment of advance payments for each day of delay, penalties are charged in the amount of the 1/300 refinancing rate of the Central Bank of the Russian Federation. If the single tax itself is not listed for the year, then additionally to the penalty will be imposed a fine of 20% of the unshaven amount of the tax.

Calculation of advance payments and a single tax on the USN

Calculate on a single tax by increasing, i.e. Summarizing the result from the beginning of the year. When calculating the advance payment on the results of the first quarter, you must multiply the calculated tax base for a tax rate, and pay this amount until April 25.

Considering the advance payment in the first half of the year, you need a tax base obtained from the first 6 months (January-June), multiply by a tax rate, and from this amount to subtract already paid advance payment for the first quarter. The remainder must be transferred to the budget until July 25.

The calculation of the advance for nine months is similar: the tax base, calculated in 9 months from the beginning of the year (January-September), is multiplied by the tax rate and the amount obtained decreases to the advances already paid for the previous three and six months. The remaining amount should be paid until October 25.

At the end of the year, we calculate a single tax - the tax base is multiplied by the tax rate for the tax rate, from the resulting amount we will deduct all three advance payments and make a difference over the time until March 31 (for organizations) or until April 30 (for IP).

Tax calculation for USN revenues 6%

The peculiarity of the calculation of advance payments and a single tax on USN revenues is to be able to reduce the calculated payments on the sums of insurance premiums listed in the reporting quarter. Enterprises and IPs that have workers can reduce tax payments up to 50%, but only within the amount of contributions. IP without workers can reduce tax on the entire amount of contributions, without limitation in 50%.

Example ▼

IP Aleksandrov on USN revenues, not worried, received an income of 1 block of 150,000 rubles. and paid in March insurance premiums for itself in the amount of 9,000 rubles. Advance payment in 1 square. It will be: (150,000 * 6%) \u003d 9,000 rubles, but it can be reduced by the amount of paid contributions. That is, in this case, the advance payment decreases to zero, so it is not necessary to pay it.

In the second quarter, a revenue was received 220,000 rubles, and in half a year, i.e. From January to June, the total amount of income amounted to 370,000 rubles. Insurance contributions in the second quarter, an entrepreneur also paid in the amount of 9,000 rubles. When calculating the advance payment in the first half of the year, it should be reduced to the contributions paid in the first and second quarters. Consider an advance payment for the first half of the year: (370 000 * 6%) - 9,000 - 9 000 \u003d 4 200 rubles. The payment was listed in a timely manner.

The income of the entrepreneur for the third quarter amounted to 179,000 rubles, and he paid the insurance premiums in the third quarter of 10,000 rubles. When calculating the advance payment for nine months, first consider the income received since the beginning of the year: (150,000 + 220,000 + 179,000 \u003d 549,000 rubles) and multiply it by 6%.

The resulting amount equal to 32,940 rubles, which reduced all the paid insurance premiums (9,000 + 9,000 + 10,000 \u003d 28,000 rubles) and on the advance payments listed on the basis of the second quarters (4,200 rubles). Total, the amount of advance payment for the first nine months will be: (32 940 - 28 000 - 4 200 \u003d 740 rubles).

By the end of the year, IP Alexandrov earned another 243,000 rubles, and his total annual income amounted to 792,000 rubles. In December, he supp paid the remaining amount of insurance premiums of 13,158 rubles *.

* Note: According to the rules for calculating insurance premiums in force in 2019, the contributions of the MP for themselves are 36,238 rubles. Plus 1% of income exceeding 300 thousand rubles. (792 000 - 300 000 \u003d 492 000 * 1% \u003d 4920 rubles.). At the same time, 1% of the income can be paid at the end of the year, until July 1, 2020. In our example, the PI paid the entire amount of contributions in the current year to be able to reduce the unified tax on the results of 2019.

Calculate the annual single tax of UCN: 792 000 * 6% \u003d 47 520 rubles, but during the year advance payments (4,200 + 740 \u003d 4,940 rubles) and insurance premiums were paid (9,000 + 9,000 + 10,000 + 13 158 \u003d 41 158 rub.).

The amount of a single tax for the year will be: (47,520 - 4,940 - 41 158 \u003d 1 422 rubles), that is, a single tax was almost completely reduced by the insurance premiums paid for itself.

Tax calculation for USN revenues minus costs 15%

The procedure for calculating the advance payments and tax rates with USN revenues minus expenses are similar to the previous example with the difference that income can be reduced to the costs produced and the tax rate will be different (from 5% to 15% in different regions). In addition, insurance premiums do not reduce the calculated tax, but are taken into account in the total amount of expenses, therefore it does not make sense to focus on them.

✐Example  ▼

We will make quarterly income and expenses of the company Spring LLC, operating in USN mode revenues minus costs, to the table:

Advance payment according to the results of the first quarter: (1000 000 - 800 000) * 15% \u003d 200,000 * 15% \u003d 30 000 rubles. The payment was paid on time.

We calculate the advance payment per half ago: incomes by a growing result (1,000,000 + 1,200,000) minus costs of a growing outcome (800,000 +900 000) \u003d 500,000 * 15% \u003d 75 000 rubles minus 30 000 rubles. (paid advance payment for the first quarter) \u003d 45 000 rubles, which were paid until July 25.

Advance payment for 9 months will be: revenues with a growing result (1,000,000 + 1,200,000 + 1 100 000) minus expenses with a growing result (800,000 +900,000 + 840,000) \u003d 760,000 * 15% \u003d 114,000 rubles. We take away from this amount paid advance payments for the first and second quarter (30 000 + 45,000) and we obtain an advance payment for 9 months equal to 39,000 rubles.

To calculate the Unified Tax for the year, we summarize all income and expenses:

revenues: (1 000 000 + 1 200 000 + 1 100 000 + 1,400,000) \u003d 4,700 000 rubles

costs: (800,000 +900 000 + 840,000 + 1 000 000) \u003d 3,540,000 rubles.

We consider the tax base: 4 700 000 - 3,540,000 \u003d 1 160 000 rubles and multiply at a tax rate of 15% \u003d 174 thousand rubles. We submit from this figure paid advance payments (30 000 + 45 000 + 39,000 \u003d 114,000), the remaining amount of 60 thousand rubles and will be the sum of the unified tax to pay in the year.

For taxpayers on USN revenues minus expenses, there is still a duty to calculate the minimum tax of 1% of the amount of income received. It is calculated only by the end of the year and is paid only in the case when the tax accrued in the usual basis is less than the minimum or absent at all (upon receipt of a loss).

In our example, the minimum tax could be 47 thousand rubles, but Spring LLC paid a total of a single tax in the amount of 174 thousand rubles, which exceeds this amount. If a single tax for the year calculated by the method above was less than 47 thousand rubles, it would have an obligation to pay minimal tax.