Article 346.18 Tax base Article 346.19 Tax period. Reporting period Article 346.20 Tax rates Article 346.21 The procedure for calculation and payment of tax Article 346.22 lost its strength 346.23 Tax return Article 346.24 Tax Account Article 346.25 Features of the calculation of the tax base during the transition to a simplified taxation system from other regimes of taxation and when switching from a simplified tax system to other tax regimes Article 346.25.1 has lost strength Chapter 26.2 of the Tax Code of the Russian Federation Simplified taxation system Comments on chapter 26.2 of the Tax Code RF - Simplified System taxation of USN - Simplified tax system Application of a simplified taxation system (USN) for physical and legal entities Allows you to significantly simplify tax reporting with the simultaneous decrease in the amount of taxes.
The use of a simplified system of taxation by individual entrepreneurs provides their exemption from the obligation to pay for income tax individuals (in relation to 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 (in relation to The property used for entrepreneurial activities, with the exception of tax facilities of the property of individuals included in the list, determined in accordance with paragraph 7 of Article 378.2 of this Code, taking into account the features provided for by paragraph by the second paragraph 10 of Article 378.2 of this Code).
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For organizations and individual entrepreneurs who apply a simplified taxation system, the current management procedure remains cash operations and the order of representation statistical reporting. 5. Organizations I. individual entrepreneursapplying a simplified tax system are not exempt from duties tax agents, as well as the duties of controlling persons of the controlled foreign companies provided for by this Code.
Commented art. 346.11 of the Tax Code establishes general provisionsconcerning USN. USN is used by both organizations and individual entrepreneurs and is applied along with other tax regimes.
And the transition to the USN or a refund to other tax regimes is carried out by organizations and individual entrepreneurs in voluntary in order.
Chapter 26.2. Simplified tax system
At the same time, organizations applying USN are still not recognized by VAT taxpayers, with the exception of VAT 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, as well as VAT paid in accordance with with art. 174.1 NK RF. Paragraph 3 of Art. 346.11 of the Tax Code of the Russian Federation (as amended by federal laws of November 24, 2014
N 376-FZ "On Amendments to Parts First and Word of the Russian Federation (in terms of taxation of the profits of controlled foreign companies and income foreign organizations) ", On November 29, 2014
Chapter 26.2 of the Tax Code of the Russian Federation Simplified Taxation System (USN)
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 for objects real Estate, the tax base on which is defined as their cadastral value In accordance with this Code).
Tax Code of the Russian Federation
USN, as before, is not recognized by VAT taxpayers, with the exception of VAT payable in accordance with the Tax Code of the Russian Federation when importing goods to the territory of the Russian Federation and other territories under its jurisdiction, as well as value added tax paid in accordance with Art. 174.1 NK RF. Also, according to paragraph 5 of Art. 346.11 of the Tax Code of the Russian Federation (as amended. Federal Law dated November 24, 2014 N 376-FZ "On Amendments to Parts of the first and second NK of the Russian Federation (in terms of taxation of the maintenance of controlled foreign companies and foreign organizations)") Organizations and individual entrepreneurs applying a simplified taxation 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 the Tax Code of the Russian Federation.
Article 346.11. General provisions
This Act was compiled in confirmation that the services under the agreement in the amount of 1,500.00 (one thousand five hundred) rubles 00 kopecks were provided by the "Contractor" "Customer" in full, qualitatively and on time. NES is not subject to that the "performer" applies a simplified tax system, on the basis of paragraph 2 of Art. 346.11 Chapter 26.2 of the Tax Code of the Russian Federation and is not a VAT payer, according to a letter of the Ministry of Internal Affairs of the Russian Federation of September 15, 2003 No. 2-1-14 / 2021-AJ397 invoices are not exhibited. 2. Parties to the above contracts do not have any complaints.
Customer: OJSC "Organization" Legal address: Actual address: Inn PPP R / s Bank Beak Director I.I. Ivanov "" 20 g. Artist: ORDERN ORGANIZATION №2 LLC Legal address: actual address: Inn PPP R / s Bank BIK Director P.P.
Petrov "" 20 g.
Sample contract for the provision of services to the part of the USN
N 376-FZ "On Amendments to Parts The First and Wine of the Russian Federation of the Russian Federation (in terms of taxation of the controlled foreign companies and income of foreign organizations)") provides that the use of UCN organizations provides for their exemption from the obligation to pay: a) income tax organizations (with the exception of the tax paid from the income tax rates provided for by paragraph 1.6, 3 and 4 of Art. 284 of the Tax Code of the Russian Federation); b) property tax (with the exception of tax paid against real estate facilities, the tax base for which is defined as their cadastral value in accordance with the Tax Code of the Russian Federation).
Info
Artist, the other - the customer, each of which has the same legal force. 7. Legal addresses and bank details Official address: OJSC "Organization" Legal address: Actual address: Inn PPP R / s Bank Beak Director I.I.
Ivanov "" 20 g. Artist: ORDERN ORGANIZATION №2 LLC Legal address: actual address: Inn PPP R / s Bank BIK Director P.P. Petrov "" 20 g. Act of delivery / acceptance of services rendered under the contract No. G. K-SK. Open joint-stock company "Organization No. 1", referred to in the future "Customer", represented by the director Ivanov Ivan Ivanovich, operating on the basis of the Charter, on the one hand, and the Limited Liability Company "Organization No. 2", hereinafter referred to as the "Contractor", represented by the Director Petrova Peter Petrovich, acting on the basis of the Charter, on the other hand, entered into this Agreement on the following: 1.
Attention
The essence of USN and its attractiveness is that the payment of a number of taxes is replaced by the payment of a single tax, which is calculated on the basis of the results of the economic activity of the taxpayer for taxable period. Go to the application of a simplified system of taxation of the organization and entrepreneurs may voluntarily under certain conditions.
Note that the USN gives additional advantages In the form of the possibility to apply the cash register account for income and expenses. We note that from January 1, 2015, paragraph 2 and 3 of Art.
346.11 Tax Code of the Russian Federation operate in new editions. So, paragraph 2 of Art. 346.11 of the Tax Code of the Russian Federation (as amended by federal laws of April 2, 2014 N 52-FZ "On Amendments to Parts of the first and second NK of the Russian Federation and individual legislative acts Of the Russian Federation, "dated November 24, 2014
VAT is not subject to chapter 26.2 of the Tax Code of the Russian Federation
The artist provides the customer for the repair of equipment, and the customer undertakes to pay these services under the conditions established by this Agreement. 2. Cost and procedure for calculations 2.1. The cost of the services provided is 1,500.00 (one thousand five hundred) rubles 00 kopecks, for the entire period of the provision of services. NES is not subject to the fact that the "performer" applies a simplified tax system, on the basis of paragraph 2 of Art. 346.11 Chapter 26.2 of the Tax Code of the Russian Federation and is not a VAT payer, according to a letter of the Ministry of Internal Affairs of the Russian Federation of September 15, 2003 No. 2-1-14 / 2021-AJ397 invoices are not exhibited. 2.2 Services are considered to be rendered after signing the parties to the act of delivery / acceptance of services rendered. 2.3.
According to experts, it is the simplified tax system in 2017 that has become the most popular implementation format. commercial activities entrepreneurs and organizations. However, it is worth considering that such a form of taxation has its limitations, and some cases are an economically disadvantageous scheme. In any case, before switching to the USN common system Taxation, UNVD or with a patent, it is necessary to weigh all "for" and "against". The advantages of a simplified taxation system as reports to the Tax Code of the Russian Federation, USN allows you to consolidate all taxes in a single payment, calculated according to the results of activities in a particular tax period.
A 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.
The use of a simplified taxation system by organizations provides for their exemption from the obligation to pay tax on the profit of organizations (with the exception of the tax paid from the income tax rates, provided for in paragraphs 1.6, 3 and 4 of Article 284 of this Code), property tax (except Tax paid for real estate facilities, 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 special economic zone In the Kaliningrad region), as well as the value-added tax paid in accordance with Articles 174.1 of this Code.
Other taxes, fees and insurance contributions Completed by organizations that apply a simplified tax system, in accordance with the legislation on taxes and fees.
The use of a simplified tax system by individual entrepreneurs provides for their exemption from the obligation to pay for personal income tax (in relation to income received from business activities, with the exception of tax paid from income in the form of dividends, as well as from the income tax rates provided for by the tax rates paragraphs 2 and 5 of Article 224 of this Code), the property tax of individuals (in relation to the property used for business activities, with the exception of taxation facilities for the property of individuals included in the list, determined in accordance with paragraph 7 of Article 378.2 of this Code with Accounting for the features provided for 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 into 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, 174.1 of this Code.
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.
For organizations and individual entrepreneurs who apply a simplified tax system, the current procedure for maintaining cash transactions and the procedure for submitting statistical reporting are preserved.
Organizations and individual entrepreneurs who apply a simplified tax system are not exempt from the execution of the duties of tax agents, as well as the duties of controlling persons of the controlled foreign companies provided for by this Code.
»Chapter 26.2. Simplified taxation system "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.
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.
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.
New edition of Art. 346.11 NK RF
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.
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.
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.
Commentary on Article 346.11 of the Tax Code of the Russian Federation
The simplified taxation system is used by both organizations and individual entrepreneurs.
The essence of a simplified taxation system and its attractiveness are that the payment of a number of taxes is replaced by the payment of a single tax, which is calculated on the basis of the results of the taxpayer's economic activity for the tax period. Go to the application of a simplified system of taxation of the organization and entrepreneurs may voluntarily under certain conditions. Note that the simplified taxation system provides additional advantages in the form of an opportunity to apply the cash register account for income and expenses, as well as the simplified form of accounting.
In addition to a single tax, organization or individual entrepreneurs who apply a simplified tax system must pay contributions to Pension Fund, insurance premiums for compulsory social insurance from industrial accidents and professional diseases, as well as other taxes and fees, for example: land tax, transport tax, tax on mining, for the use of subsoil and water objects, customs payments and fees, state duty and others.
Organizations and entrepreneurs who have passed on a simplified taxation system should perform the obligations of tax agents (clause 5 of Art. 346.11 of the Tax Code of the Russian Federation). Recall that the tax agents are recognized by persons who are entrusted with the obligations on calculating and holding taxes from the taxpayer (from the agent paid to him) and transfer them to the relevant budget (extrabudgetary fund).
In most cases, taxpayers act as tax agents when calculating the income of individuals. At the same time, they should count on, to hold and transfer to the budget for the income of individuals.
However, to carry out the functions of the tax agent to organizations and entrepreneurs who passed to the simplified taxation system will have to and with respect to VAT under the lease of state, municipal property or property of the subjects of the Russian Federation.
Another comment to Art. 346.11 of the Tax Code of the Russian Federation
The Federal Tax Service of Russia in the letter dated 06.05.2008 N 03-1-03 / 1925 concluded that the tax amounts submitted by the taxpayer applied by a simplified taxation system, the VAT taxpayer, the deductions are not subject to, since the person applies a simplified taxation system, originally not It is recognized by the taxpayer of value added tax. A similar position is contained in the letters of the Ministry of Finance of Russia dated 01.04.2008 No. 03-07-11 / 126, from 10/23/2007 No. 03-07-11 / 516, UFNS of Russia in Moscow from 08.07.2005 No. 19-11 / 48885.
However, in the letter of the Ministry of Finance of Russia of July 11, 2005 No. 03-04-11 / 149, the opposite position was set forth, namely, if the supplier applying a simplified taxation system set the invoice with a dedicated amount of value added tax, then deduction amounts Value Added Tax applies in the general order.
The arbitration practice on this issue consists in favor of the taxpayer (see, for example, the resolution of the FAS of the Moscow District of 11.03.2009 N Ka-A40 / 1255-09).
The Ministry of Finance of Russia in a letter dated 23.11.2009 No. 03-11-06 / 3/271 explained that when combining the tax system in the form of a single tax on imputed income with a simplified tax system, revenues by type of entrepreneurial activity translated on the payment of a unified tax on imputed income are determined using the cash method.
Due to the fact that when determining the tax base for the income tax, as well as the tax paid in connection with the use of a simplified taxation system, revenues are determined by a growing outcome since the beginning of the year, revenues by type of entrepreneurial activity translated on the payment of a unified tax on the imputed tax The income in the manner shown above should also be determined by a growing outcome since the beginning of the year.
It should be borne in mind that the organization (individual entrepreneur), which is the subject of the simplified taxation system, is not a payer of only those taxes that are directly listed in Article 346.11 of the NC. The Ministry of Finance of Russia in the letter dated 02.02.2005 No. 03-03-02-05 / 7 says.
Paragraph 3 of Article 4 of the Federal Law of 21.11.1996 N 129-FZ "On Accounting" (hereinafter - the Law N 129-FZ) found that organizations that have passed on a simplified taxation system are exempt from accounting responsibility, unless otherwise provided Clause 3 of Article 4 of the Law No. 129-FZ.
Organizations and individual entrepreneurs who apply a simplified taxation system are recorded income and expenses in the manner prescribed.
Organizations applying a simplified taxation system are recorded of fixed assets and intangible assets in the manner prescribed by the legislation of the Russian Federation on accounting, i.e. In accordance with the provisions of the situation accounting "Accounting for fixed assets" PBU 6/01, approved by the Order of the Ministry of Finance of the Russian Federation of 30.03.2001 N 26N, and the Regulations on accounting "Accounting for intangible assets" PBU 14/2000, approved by the Order of the Ministry of Finance of Russia from 16.10.2000 N 91n.
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 taxation system by organizations provides for their exemption from the obligation to pay tax on the profit of organizations (with the exception of the tax paid from the income tax rates provided for by clauses 1.6, 3 and 4 of this Code), property tax (except Tax paid for real estate facilities, 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 a special economic zone in the Kaliningrad region), as well as the value-added tax paid in accordance with Articles and this Code.
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 this Code), property tax on individuals (in relation to property used for business activities, with the exception of tax objects of property of individuals included in the list, determined in accordance with paragraph 7 of this Code, taking into account the characteristics provided for by paragraph second paragraph 10 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 a special economic zone in the Kaliningrad region), as well as the value-added tax paid in accordance with Articles and this Code.
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.
