The simplified taxation system is brief and understandable. To whom you can and who can not be used USN. Who can go to the USN

13.08.19 48 431 15

Features of USN "Revenues" and USN "Revenues minus costs"

Diana Dömin.

understood from Usn

Anton Dubov

tax expert

Simplified taxation system (USN) - special tax regimewhere entrepreneurs and companies pay only one tax on income.

It suits small and medium businesses and those who are just starting their job. In this article we are talking only about simplified for IP.

Terms of use of USN

To work on a simplified entrepreneurs must comply with three conditions:

In the amount of income - no more than 150 million rubles per year.
By the number of employees - no more than 100 people. The staff members and those working on civil law agreements are taken into account.
On the field of activity. Cannot work on the simplified IP, which sell minerals, are engaged in advocacy or excise goods, such as alcohol or perfume. All limitations are specified in the Tax Code.

Types of simplist

Entrepreneurs can choose one of two jobs on simplified.

USN "Revenues". When calculating tax, only income is taken into account. Profitable IP, which provide services. For example, editors, developers, marketers. They have practically no costs.

USN "Revenues minus costs." The tax must be paid from the difference between income and expenses. Suitable if costs are more than 60% of the turnover.

The entrepreneur himself chooses the option that suits him and indicates it in the notification for the tax.

How to save, spend less and earn more

Betting and calculation procedure

The maximum rate for simplified "income" - 6%, and for "revenues minus expenses" - 15%. Regional authorities can reduce them for all or certain types of activities.

For some, first created IPs can act tax holidays. This means that entrepreneurs are generally not obliged to pay tax for some time.

Check the tax rate and the possibility of tax holidays in its region can be on the tax site. We will analyze on the example.

The entrepreneur from Petropavlovsk-Kamchatsky opens the bakery and plans to work on the USN "revenues". On the Tax website, he selects its region and goes to the USN page.

The bid according to the USN for bakery - 3%. It is necessary that it must be taken into account when calculating the tax.

Some entrepreneurs may not pay tax at all for the first two years, because tax holidays operate for their areas of activity. For example, in Kamchatka Territory, the benefits applies to the agricultural and construction business.

Tax on USN is calculated by this formula:

USN "Revenues": bet × Revenues

USN "Revenues minus costs": rate × (income - expenses)

Suppose the income of the entrepreneur for the year - 900 000 r, and costs - 850 000 r. If you consider according to the formula, it turns out that it must pay 7500 p: 15% × (900 000 p - 850 000 p). But 1% of its income is 9000 P, so IP will have to pay this amount.

The minimum tax will have to pay, even if IP is losses or has zero income.

What income IP pays tax

The law lists income and expenses to be taken into account when calculating the tax. Revenues are relevant to all entrepreneurs on a simplified, and expenses are only for those who are on USN "revenues minus expenses." For example, you need to take into account the revenues from the sale of products or services, the delivery of property for rent, percentage of bank deposits.

Credit money or money that became mistaken to the account, when calculating tax, do not take into account.

The costs for which income can be reduced are also indicated in the Tax Code. For example, there are salaries to employees and insurance contributions For them, the cost of buying and upgrading equipment, the cost of acquiring raw materials and materials for production.

Taxes of tax payments

The tax on the simplist must be calculated by the growing outcome and pay for parts four times a year:

For the first quarter - no later than April 25th.
For half a year - no later than July 25th.
For 9 months - no later than October 25th.
Per year - no later than April 30 next year.

The first three payments are advanced. For the fourth, believe total Tax by the end of the year and the advance payments are deducted from it.

If the final date falls on the day off, the period of payment is extended to the nearest working day.

Adjust to yourself to pay taxes on time and do not get to fines

How to reduce taxes IP on USN

IP may legally reduce the tax on the amount of insurance premiums.

IP without workers - All the amount of insurance premiums. This includes fixed and additional contributions.

In 2019. fixed contributions Make up 36 238 p. If more than 300,000 p in the year earned, they will have to pay extra 1% of the amount of exceeding. Consider insurance premiums can be taken into account only in the block when they were paid.

When USN "incomes" contributions reduce the value of the tax itself, and when wept "income minus expenses" is added to general costs.

For example, IP on the USN "Revenues" earned in the first quarter of 100,000 rubles. Advance payment will be 6000 p: 6% × 100 000 p.

In the same quarter, he paid some of the insurance premiums for itself - 6000 p. So, he can subtract them from the amount of the advance payment. It turns out that for the first quarter you do not need to pay.

One more example. Revenues of SP on USN 15% in the first quarter - 100 000 p, costs - 20 000 r. Advance payment - 12 000 p: 15% × (100 000 p - 20 000 p).

If in the same quarter, it will pay 6000 r as part of insurance premiums, then in the expenditures it will be possible to take into account 26,000 rubles. Advance payment will be already 11 100 p: 15% × (100 000 p - 26 000 p).

IP with workers They can reduce the tax on insurance premiums for themselves and their employees. In this case, it is possible to reduce the tax for the USN "revenues" only on half of the contributions, and the IP on the UPN "revenues minus expenses" may include the entire amount into account.

Accounting and reporting of IP on the USN

IP on a simplist is not required to keep accounting. They fill in the book of accounting of income and expenses (Kudir) and once a year pass the tax declaration.

Accounting for income and expenses. All entrepreneurs on the simplist are obliged to lead the book of income and expenses. It records income and expenses that affect the tax. IP on the UPN "Revenues" should record only the costs that can reduce the tax: insurance premiums for themselves and employees if they are.

Koadir can be in printed or in electronic format. The e-book at the end of the year is printed and stitched. You do not need to pass and assure Cudir in the tax. The book may only be checked. If there is no stitch and numbered book, IP can get a fine. For example, if there are no books for more than two years, can finf by 30,000 p.

Reporting for employees. If IP hires employees, then it is obliged to pay taxes for them, contributions and compile reports.

Cash discipline. Entrepreneurs on the USN, who work with cash, must comply with the rules of the cash discipline. Total two of them:

The maximum amount under the contract with other legal entities cannot exceed 100,000 p.
Cash revenue from the cash register cannot be spent on arbitrary goals. For example, it is impossible to buy securities on it or a new car. Details are in the instructions of the Bank of Russia.

Entrepreneurs who work with payments from individuals should still install online cashier.

Additional reporting. In some cases, entrepreneurs need to pay other taxes and report to the tax. For example, when owing land pay land tax, but when using water from the river for watering - water tax.

Responsibility for tax violations

To donate reporting and pay tax, it is necessary for sure on time, otherwise the tax may finf and accrual penalties.

For the delay in filing the declaration. The minimum penalty is 5% of the amount of tax unpaid for a tax, but not less than 1000 p. If the tax decides to do IP, it will accrue a fine for each full or particular month delay.

For example, IP had to hand over reporting until April 30, but forgot about it. If he passes it until May 30 inclusive, he will receive a fine of 5% of the amount of unpaid tax. If you pass until June 30, I will pay 5 more - and so on. Every month he will charge a new penalty.

The maximum penalty is 30%, if you forget about the declaration for half a year or more.

Another tax can suspend the operations on account of the PI. It happens if you delay the declaration of more than 10 working days.

For delay in payment. If you miss the payment period, the tax can accrue a penalty. Its size is calculated using a special formula, the penalty depends on the number of days of delay, key bet and the amount of tax.

For non-payment of tax. If the tax is not paid at all - partially or completely, it is possible to get a penalty:

20% of the amount of the tax, if the error in the calculations was unintentional;
40% of the tax amount, if the violation was allowed deliberately. For example, the insurance premiums did not pay, but deliberately reduced tax on them.

In order not to be mistaken in the calculations, especially on the UPN "revenues minus expenses", refer to the accountant.

The order of transition to the USN

To go to a simplified entrepreneur, you need to submit notice to the tax. New IPs can attach it to other documents when registering or applying separately within 30 days after it.

The rest of entrepreneurs can go to USN only from the beginning of next year. Notice in this case must be submitted no later than December 31.

The only exception is the transition from ENVD if IP stopped working on the imputed type of activity and did not do anything else. In this case, you can go to the USN with the new business from the beginning of any month. Notify the tax need no later than 30 calendar days Since the cessation of work on UNVD.

Combining USN with other tax systems

Simplified can be combined with Patent and Utenvd. But to work simultaneously on USN and the OSN or the ESHN will not work. Self-employed, which pay a tax on professional income, also can not use USN.

Pros and Cons Simplified

The main plus system is the ability to choose how to pay tax: only from income or from the difference in income and expenses. Here are the other advantages:

You can combine with UTII and patent.
The entrepreneur pays only one tax.
Simple tax reporting: Declaration once a year.
The tax is calculated by actual income. Therefore, if they are not needed to pay them on the USN "revenues".

And minuses are:

Not all expenses can be taken into account when calculating the tax.
Even if expenses more income, At the USN "income minus expenses" will have to pay minimal tax.
Companies that pay with VAT are reluctant to work with IP on simplified.

Important

Contact your experienced accountant. Do not decide sophisticated questions And do not consider tax on articles from the Internet. Laws change, articles are obsolete, because of this, there may be problems with the tax.

In Russia, six tax systems that differ in taxes and the number of reports. Simplified system or USN - the most common among small business. It comes from almost everyone and makes the life of an entrepreneur easier: one tax replaces several, reported once a year and there are ways to pay less.

We told about other systems and benefits of each of them in the article "How to choose a tax system".

Who does not suit USN

If you fall into this list, go to the USN will fail:

annual income above 150 million rubles,
Ltd. with branches,
banks and microfinance organizations
organizations in which more than 25% authorized capital owned by another organization
lombard,
insurers
firms in which more than 100 employees,
organizations with basic means worth 150 million rubles,
non-state pension I. investment funds,
professional participants Securities Market: Brokers, Dealers, Managing securities and others from Chapter 2 of Law No. 39-FZ,
organizations and IPs that produce excisive goods, mined and sell minerals, except common,
gambling organizers,
notaries and lawyers,
participants of product sharing agreements
tweets of a single agricultural tax,
kazenny I. budget institutions,
foreign organizations,
outstaffing companies.

Changes on USN in 2020

Previously, the taxpayer lost the right to USN when income exceeded 150 million rubles. After this amount, it was necessary to switch to the general tax system.

In 2020, the situation will change. Mession to the Tax Code has not yet entered into force, but we do not doubt that the bill will be accepted.If income exceeds 150 million rubles, you will not lose the right to USN, but the tax will have to pay at an increased rate. It is 8% for USN "revenues "And 20% on USN" revenues minus costs ". Elevated bid will be applied from the Quarter, in which revenues reached 150 million rubles.

If you earn more than 200 million rubles, you will lose the right to USN.

Thus, the limit of the use of USN in 2020 will increase from 150 to 200 million rubles. and from 100 to 130 employees in the average number.

Two types of Usn

Types of USN are distinguished by what amount is paid tax.

. The tax pay from all the money received. The cost of buying goods, equipment, employee salaries are not taken into account. In most regions, the tax is 6% of income. But in some acts reduced rate - from 1% to 6%. For example, in Crimea 4%.
. The tax pay from the difference between income and expenses. Here the tax rate is higher - from 5% to 15%. It is established by regional laws:
The plan of UPN in Moscow - 15% for everyone, 10% for those who conduct business in the field of social services, sports, animal husbandry and others from the law of the city of Moscow.
Bet of USN in St. Petersburg - 7% for all.
The ISN rate in Yekaterinburg and the Sverdlovsk region - 7% for all, 5% for those who conduct business in the field of education, health, sports and others from article 2 of the Law of the Sverdlovsk Region No. 31-OZ.
Important: Tax of USN "Revenues Minus Costs" cannot be lower than 1% of income. Even if the year was unprofitable, it will have to pay this minimum tax.

What type of weight to choose

It depends on two factors:

What tax rate is valid in your area. Look at the tax site in the section "Features of regional legislation". It may turn out that for your business, the rate of USN "income minus costs" is even less than the USN "revenues".
Business costs. Usually, the USN "Revenues" is suitable for the service sector, where the costs are small, and USN "revenues minus costs" - for trade. If the rate of the USN is maximal, then the share of business costs should be 70-80% to apply USN 15% favorably.

How to reduce USN "Revenues"

From the tax you can subtract insurance premiums for IP and employees. To do this, follow the two main rules:

IP without employees can reduce tax completely, and IP with employees and all LLC is only half.
The tax reduces only those contributions that you paid in the same period for which you consider the tax. For example, on March 18, you paid 10 thousand rubles of insurance premiums. For this amount you will reduce the tax tax of the IN in the first quarter.

How to reduce USN "Revenues minus costs"

Due to business expenses, no tax decreases, but the tax base is the amount with which you consider the tax. You need to be attentive: you can take into account only useful for business and permitted costs. The list is contained in Art. 346.16 of the Tax Code.

Important: Each expense must be confirmed by a document on the payment and receipt of goods or service. Payment is confirmed cash check or an extract from the account, and the receipt of goods or service is an overhead or act. Save these documents in case of tax audit.

How to pay and report on the USN

Usn pay every quarter:

until April 25 - for the first quarter;
until July 25 - in half of the year;
until October 25 - for 9 months;
until March 31 for LLC, until April 30 for IP - the final calculation of the USN per year.

The declaration of USN surrender once a year - until March 31, LLC, until April 30, IP. If the term falls on the day off or a holiday, then it shifts the next business day.

In addition, you need to keep the book of income and expenses. You do not give it to the tax while she does not ask.

How to go to usn

Within 30 days after business registration. Apply for USN application with documents for registration.
Since the beginning of a new calendar year. To do this, apply until December 31.

If you have registered IP or Ltd. more than a month ago, it will wait for the next year to go to USN.

How to combine USN with other tax systems

USN can be combined with UTII and patent, and with a single agricultural tax, it is impossible. The principle of combination is simple: income and expenses take into account the taxation system to which they relate.

We talked in detail about the rules of combination in the article ""

Useful to remember

USN does not suit: banks, lawyers, LLC with branches.
Limit for the transition to USN in 2020 - 150 million rubles and up to 100 employees. The limit of the use of USN in 2020 will be increased to 200 million rubles and up to 130 employees.
There are two types of USN: "Revenues" 6% and "Revenues minus costs" 15%. Before making a choice, look at regional legislation and attribute business spending.
USN "Revenues" decreases to insurance premiums for IP and employees.
On USN "revenues minus expenses" can only be considered expenses from Art. 346.16 NK, useful for business and documents confirmed.
Usn pay every quarter, and the declaration will take over once a year.
Go to the USN can only from the beginning of the calendar year or within 30 days after registration of the business.

Taxes are an important part of the budget of each company. In order for the budget to be consumed rationally, it is necessary to thoughtfully choose the tax system and enjoy preferentially simplified options that the state offers us. About all nuances of the simplified taxation system for LLC - in our article.

What is simplified taxation?

USN - an option for calculating taxes, which implies preferential payments to the state, eliminates the payment of the taxes and promises a simpler document management with verifying bodies. The simplified system is introduced specifically for small enterprises with a low level of annual revenue.

The mode allows you to reduce the transfer to the state, and therefore increase the ability to grow and develop business. In addition, on this system, your accountant will be easier to report to the inspection bodies, and in this case it does not matter by the IP or LLC, it will be easier for you to build the accounting system. If you find it difficult to choose the appropriate tax regime for the company, consult from professional accountants of the Outsourcing Company Glavbukh Assistant.

Companies with the right to use USN

The taxpayer enterprise should have a state that does not exceed 100 employees.
The company's income can not be over 150 million rubles.
On the balance of Ltd. the residue should be worth less than 150 million rubles.

These conditions are general and for individual entrepreneurs, and for limited liability companies. But there are strict restrictions that are valid only for LLC.

The simplified system can use those organizations that:

as part of the founders of this LLC there are legal entities, but the percentage of their participation is less than 25;
there is no branch development system;
the organization retains the opportunity to take advantage of USN if its revenue for the three quarters of the past year did not exceed 112.5 million rubles.

With the last item, you can read more in more detail in Article 346.12 of the Tax Code.

Attractive sides of the simplified taxation system for LLC

The main advantage of this regime is that it frees entrepreneurs from payments to the state budget, which are mandatory with the general tax system (based on).

What taxes replaces USN for LLC

The percentage of the company's profits, with minor restrictions: for income from shares and percentage from external debts, will also have to pay part of the state.
Partially from payments for property on the balance sheet. For real estate in cadastral value You will have to pay according to the amendments taken three years ago. They can be viewed by Article 346.11 of the Tax Code (NK), as well as in the Law of April 2, 2014.
From VAT company on USN is also exempt. Except for cases when Jurlso is engaged in the import of goods to Russia

In fact, these listings are replaced by one payment on the USN, called a single tax. It is worth understanding that the rest of the fees are such as, land tax, taxes for employees, excise listings, payments for vehicles - Stay in the same volume.

Tax on simplist

But how many percent of income and profit will be the tax under the "Simplified"? There are two options for calculating taxes on this system: 6 and 15%. Now we will tell you in detail about the calculation options. tax budget in the framework of USN

"Simplified" 6% for LLC

In this mode, the calculation of the amount of the tax is made on the basis of all revenues of the company. At the same time, 6% is a non-configuration rate, since the state resolved the regions to reduce it from 6 to 1.

Therefore, before choosing one of the modes inside the simplified system, check the local tax, which percentage of income falls in your area or republic. "6% of income" is good in that you do not have to report on the funds spent and prove their presence. But at the same time, if your expenses will exceed the revenue, then you still have to pay the tax even in the minus. Therefore, part of entrepreneurs who have seasonal business Or they know that the first time the case will work with a minus budget choose "Simplified" 15%.

USN 15% for Ltd.

If you decide to choose an option for calculating taxes "Revenues minus costs", then from the received balance you will have to pay 15% to the state budget. This option is suitable for all organizations in which expenses make up more than half of the budget. Otherwise, it is better to choose the option "6% of income." It is also worth understanding that you will have to documented to confirm the waste of money within the framework of the business and conduct a special book of spending and income, the form of which approved legislatively. It is necessary that these funds fall under the law on the reporting on the simplified system. If the costs exceeded income, you still have to pay the collection. It will amount to 1% of the company's revenue for a discount term.

What expenses can be taken into account when calculating the amount of payment?

1. Fund wages.
2. Rental fee.
3. Repair costs and intangible assets.
4. Buy know-how and design of their own inventions.
5. For payment of the insurance company.
6. To pay VAT.
7. For the services of a lawyer, notary, accountant.
8. For travel needs.

Full list For expenses, see Article 346.16 of the Tax Code of the Russian Federation.

All types of calculation of the tax on simplified depend on the object of taxation: income and expenses, it is these indicators that will become your tax base.

Tax base for accounting

The accountant must take into account the amount that is the basis for the selected mode.
1. If you have chosen 6% of income, then you report to the state just for your revenue. That is, business costs are not interested in anyone.
2. In the event that you decide to take advantage of 15% of "revenues with deduction of expenses", then your accountant will have to record the costs enshrined by law. To do this, you will make data in a special book.

Reporting LLC on USN

Another plus "simplified" is simple accounting that even one accountant can mask. This fact is important for small businesses that do not want to inflate the staff. An organization that chose USN 15% is obliged to lead the book of expenses and income (kudir). And then according to this document, calculate the difference between sums and calculate the payment, which then fits into the declaration and is transmitted to tax authorities.

If you have chosen USN 6%, then the wage is optional. And if IP is exempt from keeping tax accounting, then LLC the state obliged to maintain an accounting document. The approved form of declaration can be downloaded.

When to pay taxes on USN?

The company at any rate is reported to the same time on payments and delivery of the declaration.

Important! Ltd. can translate USN only from the current account in the bank and maintain payment order For reporting

Within simplified tax system There are payments in advance and post-finish at the end of the year. And if you do not make an advance for the USN in time you will be waiting for Penya.

Watch out for timing:

payment for the 1st quarter is entered until 25.04
half a year before 25.07
for 3 quarters to 25.10

Advances are calculated on the basis of accumulated amounts for each quarter, then they are recorded in the final declaration and calculation of the final collection size. A single payment on USN according to the results of the spent year is paid until 31.03 - this is a term for LLC.

"Simplified": Examples of calculating payments

Enterprise LLC "Class" has a revenue of 15,000,000 rubles. During the same period, expenses amounted to 14,500,000 rubles.
"Class" is located on USN "Revenues with deduction", so to determine the tax base you need 15,000,000 - 14,500,000 \u003d 500,000 rubles. Next, we calculate the tax to pay the state: 500,000 * 15% \u003d 75,000 rubles. Then we calculate the minimum barrier bar: 15 000 000 * 1% \u003d 150 000 rubles. As a result, we pay exactly 1% of income, since less than this amount, according to legislation, cannot be paid.

How to go to simplified tax regime?

If you are only planning to open a business, then it is worth a statement on the USN immediately at the time of registration of the organization or within a month from the date of the official foundation of the company. But if they did not meet these terms, then LLC automatically becomes a tax payer according to the general tax system.

You can change the tax payment regimen only for the next year, and the order of the transition is such that the application to send to the tax is needed already in the current year. True, the deadline for reflections is made quite, and in tax documents Take up until the new year (December 31).

You can download the application form to the "Simplified" transition.

Is it possible to reduce taxes when wept?

Yes, it is possible to reduce the tax burden on almost half, if you are in the "Simplified" mode of 6% from income. You can reduce the amount of taxes by taking into account insurance payments for employees. If IP is low income It can fully pay off the insurance premiums for the "Simplified" tax, then a limited liability company - only to reduce it almost half. On USN 15% insurance plates For employees are also considered to be expenses, therefore, thanks to them, the amount of tax becomes less.

What LLC does not fit "Simplified"?

Each type of business is specific, so when choosing taxation, calculate the parameters of calculations with clients, the passability of the trading point and its area, as well as many other nuances. Write these costs and count: perhaps the area is only 6 sq.m. And it's easier for you to use a single imputed tax. Or you have the production of furniture and it is more profitable for you to purchase a patent for your type of activity and solve almost all problems with accounting and paying and paying taxes.

If you are a farmer, it is better to choose a specific ECN (a single agricultural tax), which is created specifically for this field of activity. It is also worth understanding that organizations that are not on the "simplified" and pay VAT usually choose to cooperate an enterprise with such taxation. Because everyone wants to compensate for value added tax with the help of documents. And if your buyers are on common tax mode, then you should not go to the USN, as you risk losing them.

Organizations not falling under the "Simplified" in 2020

1. Companies producing excise goods (tobacco products, alcohol-containing drinks, petroleum products and others)
2. Organizations involved in the development of useful subsoil deposits, as well as their sale (do not fall into this category are not valuable fossils, such as sand, chernozem, stone crumb and so on)
3. If they did not have time to prevent their desire to use USN in 2019
4. If their staff is more than 100 employees

Types of activity that can not keep records on the USN

There is a number of restrictions on the transition to a simplified system for a certain kind of activity. And this is a pawnshop, investment funds, MFIs, LLC with participation foreign capital, companies operating on the stock exchange and so on. Full list you can find in Article 346.12 (3) of the Tax Code of the Russian Federation.

Simplified taxation system for LLC

The results will summarize in a short table, thanks to which you can make the final choice of taxation mode.

For the news of small businesses, we launched a special channel in

Chapter 26.2 of the Tax Code of the Russian Federation Simplified Taxation System

Comments on chapter 26.2 Tax Code of the Russian Federation - Simplified Taxation System

USN - Simplified Taxation System

The use of a simplified tax system (USN) for individuals and legal entities can significantly simplify tax reports With the simultaneous decrease in the size of the paid taxes. According to experts, it is the simplified tax system in 2017 that has become the most popular implementation format. commercial activity 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".

Advantages of a simplified taxation system

As the Tax Code of the Russian Federation says, USN allows you to consolidate all taxes in a single payment, calculated according to the results of activities in a particular tax period. The use of a simplified taxation system is accompanied by the following positive moments:

the ability to choose from two taxation options "Revenues" and "Revenues, reduced by the amount of expenses";
no need for reference accounting reports (for individual entrepreneurs only);
lower tax rates;
the possibility of deducting from the income received the amount of paid insurance premiums (when using the "Revenue Minus" scheme);
no need for evidence of substantiation specified expenses in cameral checks;
the possibility of reducing the tax rate by regional legislative acts;
rarity outbound tax checks

The payment of VAT under this taxation system is necessary only in the case of importation of products on domestic market RF. Declarations within a simplified taxation system are filed 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 (a list in Article 346.16 of the Tax Code of the Russian Federation).
the need for reference accounting legal entities;
low probability of official partnership with individual entrepreneurs and organizations that are VAT payers;
the need for timely payment of advance payments according to the book of accounting and income books;
requirement of reference cash operations According to clause 4.
certain NK RF for WIN restriction:
- For individual entrepreneurs: the number of personnel should be less than 100 people, an income less than 1.5 million rubles, residual value fixed assets less than 150 million rubles.
- for commercial organizations (LLC, etc.): no branches, share other companies no more than 25%. To transition to USN, there is a restriction of revenues for the last 9 months of activity - 112.5 million rubles.

And one more important moment - Applying USN cannot organizations and enterprises listed in the registry (3) of the Tax Code of the Russian Federation. When switching to simplified system taxation Organization or individual entrepreneur must notify the tax authorities in the prescribed manner and in deadlinesdefined in paragraphs 1 and 2.

The simplified taxation system in 2017 will inevitably continue to legislative evolution taking into account public opinion and judicial practice Tax disputes.

Each representative of the business, choosing the tax regime at the beginning of its entrepreneurial path, or by changing it in the process of work, oriented primarily on the estimated amount tax payments. The main interest is to save as much as possible on taxes, but not least matters the simplicity and clarity of the tax system. That is why the simplified tax system is in great demand among Russian merchants - it is quite understandable even for a non-specialist. Despite the fact that there are some subtleties and nuances in it, most of the businessmen are chosen as the main regime. In this article we will tell about how to calculate the tax income minus expenses on the simplified taxation system.

What is USN revenue minus costs 15%

To begin with, we recall that the "Simplified" allows you to choose: 6% from income or income minus costs 15%. Depending on the amount of profit and development prospects, each entrepreneur individually chooses the most appropriate scheme tax accruals and payments.

For Usn revenues Minus expenses tax is calculated and paid with the amount that is the difference between income and expenses. Moreover, expenses are not taken into account not all, but only those noted in the Tax Code of the Russian Federation, therefore it is necessary to keep strict accounting of these expenses, documented and economically justifying them.

On the example of many Russian entrepreneurs, it is clear that the simplified system of taxation with the object of income minus expenses of 15% is beneficial if the cost of revenue is more than 60%. Therefore, it is often choosing novice entrepreneurs or those who seriously plans to engage in business development.

Tax rate on USN: Object revenues minus expenses

Tax Code RF Basic is the rate of 15%. However, depending on the region of Russia, this rate may vary in the direction of decreasing up to 5%. Moreover, it is assumed that since 2017, local authorities will be able to reduce it even up to 3%, which cannot but rejoice. Regions have the right to lower the bid not only on the basis of some of their features, but also to attract interesting favorable investments. Individual regional tax rates can be reviewed once a year.

Attention! According to the law, novice entrepreneurs working in industrial, scientific or social fields are entitled during the biennium zero bid. tax, but only under the condition that there is the will of the regional authorities. At the same time, there is no need to pay even the minimum tax level.

Important! In order to find out the most efficient and profitable tax bid. On the territory of a particular field of the Russian Federation, you need to contact the nearest tax inspectorate.

Financial indicators for calculating tax income minus costs

In order to correctly and reliably calculate the tax tax with the object of taxation "Revenues minus costs", it is necessary to keep in mind the following data:

for the estimated period;
an advance payment on the tax base;
advance to pay at the end of the reporting period.

It should be remembered that it is necessary to calculate the tax base according to the following reporting periods: one quarter, 6 months and 9 months.

Let us give example

As a subject of taxation in the example of the example, we will take the company "three doors". For the calculated period, we take 2015. Slightly below are the monthly income of the company. We need to calculate the amount of advance payments and the amount of tax to pay for each reporting period: the first quarter, half of the year and nine months. At the same time, we mean that the company "Three Doors" has no non-redefused losses.

So, suppose that in 2015 the organization received such revenues minus expenses:

January - 20 thousand rubles.
February - 30 thousand rubles.
March - 40 thousand rubles.
April - 60 thousand rubles.
May - 70 thousand rubles.
June - 80 thousand rubles.
July - 90 thousand rubles.
August - 100 thousand rubles.
September - 110 thousand rubles.
October - 120 thousand rubles.
November - 130 thousand rubles.
December - 140 thousand rubles.

Based on these data, we consider the tax base, as it believes that the incident. Non-good calculations give the following result:

First quarter - 90 thousand rubles;
Six months - 300 thousand rubles;
Nine month - 600 thousand rubles;
Year - 990 thousand rubles.

Next Stage: Calculate the size of the advance payment for six months. To do this, calculate the tax base from the beginning of the year before it is half a growing result and again multiply at the tax rate:

300 thousand rubles. * 15% \u003d 45 thousand rubles

It should be remembered that this amount "Three doors" can reduce on advance paymentpaid to the first quarter budget. I.e:

45 thousand rubles. - 13 500 rubles. \u003d 31 500 rubles - it is so much a firm must list as an advance payment for six months.

Go to the calculation of the advance payment in three quarters. Again, we fold the revenues for nine months and multiply at the tax rate. We get:

600 thousand rubles. * 15% \u003d 90 thousand rubles.

Do not forget that this result must be reduced by advance payments already paid for the first quarter and six months. As a result, paying for nine months, the advance payment will be:

90 thousand rubles. - 13 500 rubles. - 31 500 rubles. \u003d 45 thousand rubles.

Well, the final calculation is the amount to pay for annual results. We consider it all by the same scheme:

990 thousand rubles. * 15% \u003d 148 500 rub. - the amount of tax on the results tax base For all twelve months. Further:

148 500 rubles. - 13 500 rubles. - 31 500 rubles. - 45 thousand rubles. \u003d 58 500 thousand rubles.

Thus, it is 58,500 thousand rubles that will need to pay for taxes for the entire year.

Attention! In some cases, the amount of tax on the basis tax period with "simplified" income minus costs may be less or more sum Accrued advance payments. It should be remembered that if he is more, then this tax in the treasury must be paid. It also happens that at the end of the year a tax overpayment is found. There are two ways to solve This problem: tax or counts at the expense of future payments, or returns to the taxpayer accounts.

Minimum tax rate under the "Simplified" income minus costs

When calculating the amount of tax to pay, it should be remembered that if it is below 1% of the income size, then in accordance with the Tax Code of the Russian Federation, the subject of taxation in obligatory Must pay minimum tax.

For this, there is a special formula, to use which it is necessary on the basis of the year:

Tax \u003d Revenue * 1%

Let us give example

The company "Figure Speech" for the entire 2015 has a total income of 2,250,555 rubles, and its costs amounted to 2,230,310 rubles.

Thip the amount of the tax (2 250 355 rubles. - 2 230 310 rubles.) * 15% \u003d 3 006.75 rubles

In this way, minimum size The tax will be equal to: 2 250 355 * 1% \u003d 22,503,55 rubles - this is this amount "Figure of Speech" is obliged to transfer to the state treasury.

As the practice has developed in Russia, the simplified tax system income minus costs has become one of the most preferred regimes for merchants, both for individual entrepreneurs and managers of enterprises and organizations. However, periodically between businessmen and representatives tax Services There are some disagreements and disputes.

Therefore, when an accountant calculates the amount of this tax, it needs to be included only those expenses that have a clear, the most complete economic and documentary substantiation provided for in the Tax Code of the Russian Federation.

If there is strictly follow this rule, then no problems with the tax income minus costs are 15%, most likely will not.