Ivan Perminov
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A single tax on imputed income ( ENVD) In the near future will be canceled. Such a statement made Deputy Director of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia Sergey Razgulin. AVD will be replaced patent tax system. At its development, the Ministry of Finance suggests focusing efforts in the next few years. What threatens the patent tax system small and medium business?
Speaking at the forum "Development of small and medium-sized businesses: government directives and their regional projection," Sergey Razgulin noted that UNVD, as a form of tax administration, played a positive role in the legalization of business incomes and creating guaranteed income for the budget system. But at present the form has exhausted its capabilities and its further improvement is unpromising. Therefore, UNVD will replace the patent regime, and the right of its maintenance will be provided to municipal authorities. Funds from patents, respectively, will go to municipal budgets.
Sergey Razgulin stressed that this form of taxation has great prospects. At the same time, the draft law on the development of the patent system will be discussed at a special meeting with entrepreneurs. At least, this was promised by the Deputy Director of the Department of the Ministry of Finance of the Russian Federation. However, the rapid transition from one taxation system to another will not work: it is about scheduled changes in 2012-2013. But in some places, the patents are already working.
In theory, any individual entrepreneurwhich deals with legitimate and legalized activities can apply a patent tax system. In practice, there are serious limitations. The main thing of them sounds like this: if the activity falls under the patent system on the territory of a particular subject of the Russian Federation. At the same time, the cumulative income of the entrepreneur may not exceed 30,760,000 rubles. At the same time, the number of hired employees should not exceed five people.
In simple and human language, it really limits the scope of patents, as, in particular, even in a small shop at the house usually works more people. The patent itself is issued for a period of one month to a year. Its annual cost is defined as a product of potentially possible to obtain annual income and tax rates of 6 percent. So, in Moscow by type of activity "Repair of shoes" there is a potentially possible annual income of 120,000 rubles. So the annual cost of a patent for SP, which is engaged in this type of activity, is 7,200 rubles.
Such tax we do not need?
According to the idea of \u200b\u200bthe Ministry of Finance, the simplified system of taxation based on a patent should be particularly relevant at the first stage of business development. When the saying "Kopeyk Ruble coats" sounds most relevant. However, various restrictions interfere with apply patents in practice.
The second sending of the Ministry of Finance was in the development of small and medium-sized businesses - they can buy a patent for a month, try and throw. This is not quite so. The fact is that no one has canceled the law "On state registration legal entities and individual entrepreneurs. " So the potential owners of patents still have to register. From the same moment the entrepreneur is obliged to pay contributions B. Pension Fund (No matter, he has income from business or not). So "try" will not work.
In addition, the current patent system has two large drawbacks. The patent is valid only in the territory of a separate subject - having received a patent in Novosibirsk, the entrepreneur will not work on it in Kirov (will have to receive a patent for the second time). The second drawback follows from the first: it is not clear what to do in a situation if you can get a patent in one subject, and in another patent system there is no.
Speaking of the introduction of the patent taxation system in the near future, chief Economist of the Criminal Code "Finam Management" Alexander Osin notes that a significant decrease in real tax rates Now, in any case, it is unlikely possible, with the introduction of patents or without it, since the Russian budget is still weak. In general, the tax burden on business in the coming years, according to the announced government plans, will increase. Against the background of the weakness of the credit market and the state treasury, this situation will create prerequisites for the growth of tax defaults and an increase in the number of bankruptcies of enterprises.
In addition, Alexander Osin emphasizes that the popularity of UNVD in lately Sharply went down. From January 1, 2011 for entrepreneurs using USN and UNVD, the financial load will increase by a maximum of 2.4 times. At the same time, for taxpayers applying total taxation regime, Financial load will increase 1.3 times, and for taxpayers applying unified agricultural tax - 1.4 times (in 2011-2012) and 1.9 times (in 2013-2014). Therefore, ordinary businessmen may have a feeling that the state wants to remove an unsuitable tax, but replacing it on the same reason.
As a result, if today some owners of enterprises use UNVD, then the patent system is a few units. In case of adoption of changes to the legislation of choice, businessmen will not be. We will have to buy patents. At the same time, no one is insured against their overpriced prices.
Companies and entrepreneurs who apply to the imputed taxation system must pay to the budget single tax on the imputed income on certain types of activities (Art. 346.30, paragraph 1 of Art. 346.32 of the Tax Code of the Russian Federation). What taxes replaces the payment of UTII, we will tell in this consultation.
UNVD: special features
The transition to the payment of imputed tax helps organizations and individual entrepreneurs not only to simplify accounting, but also minimize their tax burden. The taxable base under UNVD is a potentially possible income, which is calculated as a product of basic yield on a specific type of activity defined for the quarter, and the magnitude of the physical indicator under this type of activity (Article 346.27, paragraph 1, paragraph 2 of Art. 346.29, Art. 346.30 NK RF).
The amount of imputed tax payable to the budget for each quarter does not depend on the value of the income actually received by the Company (PI). But it will be necessary to pay imputed tax to the budget even if there is no income for this period (ch. 26.3 of the Tax Code of the Russian Federation, the letter of the Ministry of Finance of the Russian Federation of 20.02.2015 No. 03-11-11 / 8433). Organizations (IP) that pay imputed tax should keep records of physical indicators that characterize their activities, as well as accounting for changing the value of this indicator during the quarter (paragraph 2, paragraph 9 of Art. 346.29 of the Tax Code, the letter of the Ministry of Finance of Russia of 23.10. 2012 No. 03-11-11 / 324).
Voluntarily refuse OT payment of ENVD The organization (IP) can only from the next calendar year (paragraph 1 of Art. 346.28 of the Tax Code of the Russian Federation).
What taxes replaces ENVD for IP
Payment by an individual entrepreneur ENVD implies exemption from the payment of the following taxes (paragraph 4 of Art. 346.26 of the Tax Code of the Russian Federation):
- NDFL from income received from AVD activities;
- tax on the property of individuals used in entrepreneurial activities (with the exception of the property specified in sub. 1, 2 p. 1 of Art. 378.2 of the Tax Code of the Russian Federation);
- VAT (on operations within the framework of ENVD), except for the payment of VAT when importing goods to the territory of Russia, as well as in cases of those specified in
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5.1.2. What taxes replaces ENVD?
Organizations - UTID payers in accordance with paragraph 4 of Article 346.26 Tax Code The Russian Federation is exempt from the following taxes:
- income tax;
- property tax;
- Unified Social Tax (ESN);
- Value Added Tax (VAT).
And for individual entrepreneurs, UNVD replaces the following types of taxes:
- income tax individuals (NDFL);
- tax on property of individuals;
- one social tax (ESN);
- Value Added Tax (VAT).
It should be noted that the replacement of the payment of the listed taxes is carried out only on that entrepreneurial activity that is translated into UNVD. If the company (entrepreneur) is engaged in in addition to the activities transferred to the payment of a single tax, there is also an activity that does not fall under UNVD, then in this second type of activity they are obliged to pay all the "generally" taxes.
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The taxation system in the form of UNVD for certain types of activities (hereinafter referred to as "inlets") is one of five special tax regimes envisaged by the Tax Code of the Russian Federation. The order and features of its application are established by Chapter 26.3 of the Tax Code of the Russian Federation. It is planned that from 01/01/2021, "Wmenenka" will be canceled. Nevertheless, while this payment regimen remains current and is widely applied by the participants of the business community.
Taxpayers with "inlets" can act as an organization and individual entrepreneursAnd from 01/01/2013, the transition to the payment of UNVD is voluntary. Consequently, firms and merchants when conducting the so-called "imputed" activities have the right to independently decide how taxes will be paid - in accordance with common regimeSimplified taxation system or taxation system in the form of UNVD. Individual entrepreneurs, in addition to those listed, can also use the patent tax system.
Who uses Unders
The taxation system in the form of UNVD is established by the Tax Code of the Russian Federation, the regulatory legal acts of representative bodies of municipal districts, urban districts, the laws of the cities of the federal significance of Moscow, St. Petersburg and Sevastopol, and is applied along with the general tax system and other taxation regimes stipulated by the legislation of the Russian Federations on taxes and fees.
"Wmenenka" can be applied to the decisions of representative bodies of municipal districts, urban districts, legislative (representative) bodies of state power cities of the federal significance of Moscow, St. Petersburg and Sevastopol regarding the types of entrepreneurial activity, the list of which is given.
So, the following conditions should be performed on the "Wennenc" to be able to work:
- on the territory of the taxpayer "Wmenenka" must be introduced in the prescribed manner;
- local regulatory documentRegulating the calculation and payment of UNVD should include a type of activity carried out by a firm or merchant to "imputed" types of business.
With the simultaneous implementation of these conditions, the organization or entrepreneur can go to the ENVD payment, if it is not prohibited by paragraphs 2.1 and 2.2 of Article 346.26 of the Tax Code of the Russian Federation. Recall that these rules contain a number of restrictions for firms and entrepreneurs in terms of use of UNVD, so when making it on the transition to the specified tax regime Previously, make sure that these prohibitions do not have a relationship to you.
How to pay YANDV
The essence of the taxation system in the form of UNVD is reduced to the fact that taxpayers pay taxes not from the revenue actually by them, but from the size of the imputed income established by the Tax Code of the Russian Federation. Moreover, in contrast to the general tax system, which involves simultaneously paying several taxes, only one tax is paid at the "impant".
If an organization works on "in" in "the organization, it is exempt from the obligation to pay such taxes as:
- tax on the profit of organizations (in relation to the profits received from entrepreneurial activities taxable);
- property tax of organizations (in relation to the property used to conduct "imputed" activities, with the exception of real estate objects, according to which property tax is paid with their cadastral value).
- If the taxpayer of UNVD is an entrepreneur, then it is exempt from payment:
- tax on income of individuals (with respect to income received from "imputed" activities);
- the property tax of individuals (in relation to the property used for "imputed" activities, with the exception of taxation facilities for the property of individuals included in the list.
At the same time, both categories of taxpayers UTII are not recognized by taxpayers of value-added tax with the exception of value added tax payable in accordance with the Tax Code of the Russian Federation when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, including taxes payable for The completion of the customs procedure of the free customs zone on the territory of special economic zone In the Kaliningrad region, as well as value added tax.
In other words, the ENVD payers in relation to operations that are recognized by the objects of the VAT Cover in accordance with Chapter 21 of the Tax Code of the Russian Federation and are carried out within the framework of "imputed" activities, VAT is not paid, with the exception of the "import", "Agency" VAT and VAT.
Consequently, if a firm or merchant, working on "Wmenenka", implement goods (work, services) within the "imputed" activities, then they have no duty to invoice the invoice to their counterparties. If for some reason, when implementing goods (works, services), the taxpayer of the UMANT has set his partner an invoice, then the VAT will have to pay to the budget. Moreover, in the amount that appears in the invoice in the invoice, as indicated by paragraph 5 of Article 173 of the Tax Code of the Russian Federation.
In the case of issues of non-VAT payers, the buyer of the invoice community with the allocation of the amount of this VAT tax must be calculated and paid to the budget of the Russian Federation.
Other taxes, fees and insurance contributions ENVD payers are calculated and paid in accordance with the legislation of the Russian Federation.
Example
Organization exercising retail and having passed on the payment of UNVD on this kind activity is the owner land plots, and several vehicles.
Thus, in addition to the payment of ENVD, the organization must also calculate and pay the land and transport taxes (Articles 357, 388 of the Tax Code of the Russian Federation).
Insurance contributions
According to Article 8 of the Tax Code of the Russian Federation from 01/01/2017, under insurance premiums are mandatory payments for compulsory pension insurance, Mandatory social insurance in case of temporary disability and due to motherhood, for compulsory health insurance, Charged from organizations and individuals in order to financially ensure the realization of the rights of insured persons to receive insurance coverage on the relevant type of compulsory social insurance.
In addition, for the purposes of NK, insurance premiums also recognize contributions charged from organizations for the purposes of additional social security some categories individuals.
Paters of insurance premiums are recognized by the insurers defined in accordance with federal laws On specific types of compulsory social insurance, namely:
- organizations;
- individual entrepreneurs.
Kompersants with hired workers are recognized by payers of insurance premiums at once in two grounds - and as individuals producing payments to individuals, and as an actual individual entrepreneurs. Organizations and entrepreneurs who have hired employees calculate and pay insurance premiums in common order. The exception is established only for pharmacy organizations and individual entrepreneurs who have a license for pharmaceutical activities. These subjects during 2017-2018. With payments in favor of individuals, insurance premiums are paid at low rates, namely:
- for compulsory pension insurance (OPS) - 20.0%;
- for compulsory social insurance in case of temporary disability and due to motherhood (hereinafter) - 0%;
- for compulsory medical insurance (OMS) - 0%.
Note that entrepreneurs - ENVD payers calculate their insurance premiums in a special manner established by Article 430 of the Tax Code of the Russian Federation.
So, if the magnitude of the income of the entrepreneur in 2018 will not exceed 300,000 rubles, then the insurance premiums on the OPS will pay in a fixed amount equal to 26,545 rubles. If the indicated income limit is exceeded, insurance premiums on the OPS will increase by 1.0 percentage of income exceeding 300,000 rubles for estimated periodBut not more than 212 360 rubles (8 x 26,545 rubles).
Insurance contributions to OMS do not depend on the size of the income of the entrepreneur and, in any case, in 2018 will be 5,840 rubles.
At the same time, they are mandatory only insurance contributions for OPS and OMS.
Insurance contributions are paid by them in a voluntary basis.
The payment of ENVD does not exempt the company or businessman from the execution of the duties of tax agents. Organizations and individual entrepreneurs who have passed on UNVD when performing functions tax agent are obliged to present in a timely manner tax authorities Reporting on the tax that they kept from the taxpayer. In particular, it can be:
Income tax reporting - tax return, tax calculation (information) on the amounts paid foreign organizations income and retained taxes (when paying income to foreign organizations);
VAT tax declaration;
Information on the income of individuals has expired tax period and amounts of accrued, held and listed in budget System Of the Russian Federation for this tax period of taxes.
What you need to remember the payer of the end
UBD payers are not required to submit to the tax authorities "zero" declarations (calculations) for taxes, from the payment of which they are exempted.
This concerns tax declarations:
- on the income tax of organizations (in relation to the profits received from entrepreneurial activities taxable by UNVD);
- on VAT (with the exception of "import" and "agency" VAT);
- for the property tax of organizations - in relation to the property used in the conduct of activities taxable by UNVD (with the exception of property in which the tax base It is calculated from the cadastral value).
- on NDFL (in relation to income from "imputed" activities);
- on property tax of individuals (in relation to the property used to conduct activities taxable by UNVD).
According to the Ministry of Finance of Russia, UNVD taxpayers are not obliged to represent "zero" declarations and in the event that when registering the taxpayer has stated the activities to which applied general system taxation, but in fact it only performs activities taxable by UNVD. This rule acts both in relation to organizations and individual entrepreneurs.
However, tax authorities disagree with the opinion of the financial department. In the letters of the Federal Tax Service of Russia, the taxpayers are obliged to submit reports by type of activity that were declared during registration, although in fact do not undergo. To date, there is no single opinion on this issue, then such taxpayers ENVD makes sense to apply to its tax inspection for additional explanations.
Before choosing a tax system, each entrepreneur wants to know what payments he will have to be implemented in the budget. This is especially true of preferential regimes, so the question "what taxes replaces the UTII for IP and Jurlitz" is quite acute, and the answer to it can be found in this material.
Choosing for yourself as the main tax system a single tax on imputed income, each businessman must first know what it will be for him to pay the budget. After all, the "shift" involves mandatory regular listings regardless of actual income, which will receive an IP or organization. Because, in accordance with the norms of Art. 346.29 of the Tax Code of the Russian Federation, the amount to payment is calculated on the basis of physical indicators, basic profitability and deflator coefficients. That is, if there is no real income, you still have to pay to the budget. But the other taxes do not need to list.
What taxes replaces ENVD in 2020
When choosing UTI as a regime of taxation of legal entities and individual entrepreneurs cease to be payers:
- for profit (for legal entities);
- NDFL (for IP);
- on property;
However, in each case there are nuances. With combination, such as ENVD and USN, it is necessary to conduct separate accounting and payments only on the type of activity on which the "inlet" is applied. For other types, it is necessary to pay under the conditions of another taxation system (USN or OST).
Obligatory payments
In addition, Jurlitz and IP are obliged to pay property tax in the event that the real estate belonging to them is estimated at cadastral value (Art. 378.2 of the Tax Code of the Russian Federation). No one eliminates payers from the obligation to pay fees and insurance premiums in case of hiring employees and payments to them.
Thus, although the payment by ENVD organizations implies the replacement of the payment of basic taxes, there is still a lot of obligatory payments. It is especially important to remember that even in the absence of income on "Wmenenka" it is necessary to carry out mandatory payments on it until the end of the tax period. After all, the right to a voluntary refusal of this taxation regime can be implemented only at the end of the calendar year (paragraph 1 of Art. 346.28 of the Tax Code of the Russian Federation). True, in the case of loss of the right to use "inlets", they will have to calculate all payments from the beginning of the period of its application, and to pay to the budget according to the rules of the general or simplified system.
Therefore, if the Cancellation of UNVD has occurred since 2020, which is in return to pay, it would not have had to think for a long time. However, the joy of small businesses, the authorities did not take such a step and extended this preferential mode to 01/01/2021. In the future, he is going to be done indefinitely, since no worthy alternative was still invented.
