Simplified tax code. Simplified tax system. How accounting and tax accounting is conducted on the simplified tax system

A single tax under the simplified tax system is paid by companies and entrepreneurs who voluntarily switched to a “simplified system”. For the object of taxation "income" the rate is 6%. For the object of taxation "income minus expenses" the rate is 15%. This material, which is part of the cycle " tax code“For Dummies”, is dedicated to Chapter 26.2 of the Tax Code of the Russian Federation “Simplified Taxation System”. Available in this article, plain language told about the procedure for calculating and paying a single "simplified" tax, about the objects of taxation and tax rates, as well as the timing of reporting. Please note that the articles in this series only provide an overview of taxes; for practical activities, it is necessary to refer to the primary source - the Tax Code of the Russian Federation

Who can apply USN

Russian organizations and individual entrepreneurs who have voluntarily chosen the simplified tax system and who have the right to apply this system. Companies and entrepreneurs who have not expressed a desire to switch to “simplification” apply other taxation systems by default. In other words, the transition to the payment of a single "simplified" tax cannot be forced.

Fill out and submit a notification of the transition to the simplified tax system via the Internet

What taxes do not need to be paid when applying the simplified tax system

In the general case, organizations that have switched to the “simplified system” are also exempt from property tax. Individual entrepreneurs - from personal income tax and property tax of individuals. In addition, both do not pay value added tax (except for VAT on imports). Other taxes and fees must be paid in the general manner. So, “simplifiers” must make payments for compulsory insurance from the salaries of employees, withhold and transfer personal income tax, etc.

However, from general rules there are exceptions. So, from January 1, 2015, some "simplified" people need to pay property tax. From this date, the exemption from paying this tax does not apply to real estate objects in respect of which the property tax base is determined as cadastral value. Such property can include, for example, retail and office real estate (clause 1 of Art. Tax Code of the Russian Federation, clause 3 of Art. Tax Code of the Russian Federation).

Where does the simplified system work?

Throughout the Russian Federation without any regional or local restrictions. The rules for switching to the simplified tax system and returning to other taxation systems are the same for everyone Russian organizations and entrepreneurs, regardless of location.

Who is not entitled to switch to the simplified tax system

Organizations that have opened branches, banks, insurers, budget institutions, pawnshops, investment and non-state pension funds, microfinance organizations, as well as a number of other companies.

In addition, “simplification” is prohibited for companies and entrepreneurs that produce excisable goods, extract and sell minerals, work in the gambling business, or have switched to paying a single agricultural tax.

Restrictions on the number of employees, the value of fixed assets and the share in the authorized capital

He is not entitled to switch to a simplified system of organization and individual entrepreneurs if the average number of employees exceeds 100 people. The transfer ban also applies to companies and entrepreneurs whose residual value of fixed assets is more than 150 million rubles.

In addition, in the general case, it is impossible to apply the simplified tax system to enterprises if the share of participation in them of others legal entities more than 25%.

How to switch to USN

Organizations that do not belong to the above categories can switch to the simplified tax system if their income for the period from January to September did not exceed 112.5 million rubles. If this condition is met, notification must be submitted to tax office no later than December 31, and from January of the next year, the "simplified" can be applied. After 2019, the specified limit must be multiplied by the deflator coefficient. For 2020, the value of the coefficient is 1. This means that limit value income in 2020 remained at the same level.

Entrepreneurs who do not belong to the above categories can switch to the simplified tax system, regardless of the amount of income for the current year. To do this, they need to submit a notification to the tax office no later than December 31, and from January next year, the IP will be able to apply the simplified taxation system.

Newly established enterprises and newly registered individual entrepreneurs have the right to apply the simplified system from the date of registration with the tax office. To do this, notification must be submitted no later than 30 calendar days from the date of tax registration.

Organizations and individual entrepreneurs that have ceased to be UTII taxpayers can switch to a “simplified tax” from the beginning of the month in which their obligation to pay a single “imputed” tax was terminated. To do this, you must submit a notification no later than 30 calendar days from the date of termination of the obligation to pay UTII.

Violation of the deadlines for filing an application for the application of the simplified tax system deprives the company or entrepreneur of the right to use the simplified system.

How long do you need to apply the "simplification"

A taxpayer who has switched to the simplified tax system must apply it until the end of the tax period, that is, until December 31 of the current year inclusive. Until that time, it is impossible to voluntarily abandon the simplified tax system. You can change the system of your own free will only from January 1 of the next year, which must be notified in writing to the tax office.

An early transition from the simplified system is possible only in cases where a company or entrepreneur has lost the right to a simplified system within a year. Then the refusal of this system is mandatory, that is, it does not depend on the desire of the taxpayer. This happens when income for a quarter, six months, nine months or a year exceeds 150 million rubles (after 2019, the indicated value must be multiplied by the deflator coefficient, in 2020 this coefficient is equal to 1). Also, the right to the simplified tax system is lost when the criteria for the number of employees, the value of fixed assets or the share in the authorized capital cease to be met. In addition, the right to "simplification" is lost if the organization falls into the "forbidden" category in the middle of the year (for example, it opens a branch or starts producing excisable goods).

The termination of the use of "simplified" occurs from the beginning of the quarter in which the right to it is lost. This means that an enterprise or individual entrepreneur, starting from the first day of such a quarter, must recalculate taxes using a different system. Penalties and fines in this case are not charged. In addition, in case of loss of the right to a simplified system, the taxpayer must notify the tax inspectorate in writing of the transition to another taxation system within 15 calendar days after the end of the relevant period: quarter, six months, nine months or a year.

If the taxpayer ceased to engage in activities for which he applied the simplified system, then within 15 days he must notify his inspection about this.

Objects "STS income" and "STS income minus expenses". Tax rates

A taxpayer who has switched to a simplified system must choose one of two objects of taxation. In fact, these are two ways to calculate a single tax. The first item is income. Those who have chosen it, sum up their income for a certain period and multiply by 6%. The resulting figure is the value of a single "simplified" tax. The second object of taxation is income reduced by the amount of expenses (“income minus expenses”). Here, the tax rate is calculated as the difference between income and expenses multiplied by 15%.

The Tax Code of the Russian Federation gives the regions the right to establish a reduced tax rate depending on the category of the taxpayer. A rate reduction can be entered both for the “income” object and for the “income minus expenses” object. You can find out what preferential rates are accepted in your area by contacting your tax office.

You need to choose an object of taxation even before switching to the simplified tax system. Further, the selected object is applied throughout the calendar year. Then, starting from January 1 of the next year, you can change the object, having previously notified your tax office no later than December 31. Thus, you can move from one object to another no more than once a year. There is an exception here: participants in a joint activity agreement or an agreement trust management property are deprived of the right to choose, they can only use the object "income minus expenses".

How to account for income and expenses

Taxable income under the simplified tax system is the proceeds from the main activity (sales income), as well as amounts received from other activities, for example, from renting out property (non-operating income). The list of expenses is strictly limited. It includes all popular cost items, in particular, wage, the cost and repair of fixed assets, the purchase of goods for further sale, and so on. But at the same time, there is no such item as “other expenses” in the list. Therefore, the tax authorities during inspections are strict and cancel any costs that are not directly mentioned in the list. All income and expenses should be recorded in a special book, the form of which is approved by the Ministry of Finance.

With a simplified system, it is applied. In other words, income is generally recognized at the moment the money is received on the current account or at the cash desk, and expenses are recognized at the moment when the organization or individual entrepreneur has paid off the obligation to the supplier.

Keep tax and accounting records under the simplified tax system in an intuitive web service

How to calculate a single "simplified" tax

It is necessary to determine the tax base (that is, the amount of income, or the difference between income and expenses) and multiply it by the appropriate tax rate. The tax base is calculated on an accrual basis from the beginning of the tax period, which corresponds to one calendar year. In other words, the base is determined during the period from January 1 to December 31 of the current year, then the calculation tax base starts from scratch.

Taxpayers who have chosen the “income minus expenses” object must compare the amount of the single tax received with the so-called minimum tax. The latter is equal to one percent of income. If the single tax, calculated in the usual way, turned out to be less than the minimum, then the minimum tax must be transferred to the budget. In subsequent tax periods, the difference between the minimum and the “regular” tax can be taken into account as an expense. In addition, those for whom the object is “income minus expenses” can carry losses into the future.

When to transfer money to the budget

Not later than the 25th day of the month following the reporting period (quarter, six months and nine months), must be transferred to the budget advance payment. It is equal to the tax base for reporting period multiplied by the corresponding rate, minus advance payments for previous periods.

At the end of the tax period, it is necessary to transfer to the budget the total amount of the unified "simplified" tax, and for organizations and entrepreneurs different dates payment. So, enterprises must transfer money no later than March 31 of the next year, and individual entrepreneurs - no later than April 30 of the next year. When transferring the final amount of tax, all advance payments made during the year should be taken into account.

In addition, taxpayers who have chosen the “income” object reduce advance payments and the final amount of tax on mandatory pension and medical benefits. insurance premiums, contributions for compulsory insurance in case of temporary incapacity for work and in connection with maternity, for voluntary insurance in case of temporary disability of employees, as well as for payments for sick leave workers. In this case, the advance payment or the final tax amount cannot be reduced by more than 50%. In addition to this, as of January 1, 2015, it is possible to reduce the tax by the full amount of the sales tax paid.

How to report under USN

You need to report on a single "simplified" tax once a year. Companies must submit a simplified tax return no later than March 31, and entrepreneurs no later than April 30 of the year following the expired tax period. Reporting based on the results of the quarter, six months and nine months is not provided.

Taxpayers who have lost the right to "simplification" must submit a declaration no later than the 25th day of the next month.

Companies and individual entrepreneurs who have ceased to engage in activities that fall under the "simplified" must submit a declaration no later than the 25th day of the next month.

Combining the simplified tax system with "imputation" or with the patent system

The taxpayer has the right to charge an "imputed" tax for some types of activity, and for others - a single tax under the simplified tax system. It is also possible that an entrepreneur applies a “simplified system” for one type of activity, and a patent taxation system for others.

In this case, it is necessary to keep separate records of income and expenses related to each of the special modes. If this is not possible, then the costs should be allocated in proportion to the income from the activities that fall under different systems taxation.

Chapter 26.2 of the Tax Code of the Russian Federation "Simplified taxation system" is applied in 2019, taking into account all the changes that came into force on January 1, 2019. Let's consider all the main changes and the procedure for working within the framework of the simplified tax system in the current year.

Tax and reporting period according to chapter 26.2 of the Tax Code of the Russian Federation "USN"

The tax period under the simplified taxation system is one calendar year. There are also reporting periods following the results of which advance payments are transferred under the simplified tax system. This is 1 quarter, half year 9 months. Tax at the end of the year payable to the budget is calculated as the difference between the transfers of advances during the reporting periods and the tax calculated as a whole for the year. Such rules are the Tax Code "USN" (Chapter 26.2).

The BukhSoft program generates all reporting for organizations and individual entrepreneurs on the simplified tax system. You can fill out any form online or download the current report form. Try for free:

USN reporting online

Chapter 26.2 of the Tax Code of the Russian Federation "USN": tax rates

The tax rate for taxpayers who have chosen income as an object of taxation is 6 percent. At the same time, local authorities have the right to reduce the rate to 1 percent, and even less in Crimea and Sevastopol (clause 1, article 346.20 of the Tax Code).

The right to reduce the tax rate to a minimum was used not in all subjects.

Regional authorities have the right to provide and tax holidays. That is, to make a tax rate of 0 percent for them. Those merchants who have registered for the first time and operate in certain areas are entitled to take advantage of this benefit. For example, if they are in production, social sphere, science or provide household services to the population.

If you pay tax on the difference between income and expenses, then the tax rate will be 15 percent. The head of the Tax Code "USN" provides that the regional authorities also have the right to lower it.

Calculation of tax according to chapter 26.2 of the Tax Code of the Russian Federation "USN"

Calculate the single tax (advance payments) in accordance with the chapter "Simplified taxation system" of the Tax Code of the Russian Federation on an accrual basis from the beginning of the year using the formula:

if you pay STS tax on income:

if you pay tax on the difference between income and expenses

Income according to the head of the Tax Code of the Russian Federation "USN"

Determine the income received for the year (reporting period) according to the rules of articles 346.15 and 346.17 of the chapter "Simplified taxation system" (Tax Code, chapter 26.2).

When using the simplified taxation system, tax is levied on proceeds from the sale of finished products, sale of goods, works or services, as well as property rights. Article 249 of the Tax Code of the Russian Federation contains a list of such income. Many non-operating incomes are also taxed. Their composition is in article 250 of the Tax Code of the Russian Federation. This is established by paragraph 1 of Article 346.15, paragraph 1 of Article 248 of the Tax Code of the Russian Federation.

Those receipts that do not fall under the above categories are not taxed. In addition to this, there are types of income exempt from taxation on simplified taxation.

The income from sales, from which the simplified tax system is calculated, includes the proceeds from the sale:

products (works, services) produced by the organization;
goods purchased for resale, as well as other types of own property (for example, fixed assets, intangible assets, materials, etc.);
property rights.

Such rules are provided for by the chapter of the Tax Code of the Russian Federation "Simplified taxation system" (clause 1 of article 346.15).

Also include in income from sales advances received on account of the forthcoming supply of goods (works, services). The fact is that with simplification, income is calculated on a cash basis. And the received advances may not include in the base only those companies that use the accrual method (clause 1 of article 346.15, subclause 1 of clause 1 of article 251 of the Tax Code of the Russian Federation).

Expenses under the head of the Tax Code of the Russian Federation "USN"

The list of expenses for which income is reduced when calculating the simplified tax system is in article 346.16 of the Tax Code of the Russian Federation. It is exhaustive. That is, the organization is not entitled to take into account those costs that are not in this list. But there are exceptions to this rule. The Ministry of Finance allows reflecting some types of expenses that are not named in this list.

For example, it is permissible to take into account the costs of both a full-time accountant and an external one. The company is required to keep accounting records. The head has the right to hire an accountant or entrust the preparation of reports to another organization or an individual (part 3 of article 7 federal law dated 06.12.11 No. 402-FZ).

If you hire a freelance accountant, take into account all the costs of his services: accounting, consulting, etc. Keep the contract and acts of work performed (subclause 15, clause 1, article 346.16 of the Tax Code of the Russian Federation).

You also have the right to take into account the cost of air conditioning. Although they are not named in the list, the Ministry of Finance believes that they are justified. The organization is obliged to ensure normal working conditions for employees in the premises (Article 212 of the Labor Code of the Russian Federation, clause 6.10 SanPiN 2.2.4.548-96, approved by the Resolution of the State Committee for Sanitary and Epidemiological Supervision of the Russian Federation dated 01.10.96 No. 21). And air conditioners are part of such conditions.

The costs for the purchase and repair of air conditioners can be taken into account as material (subclause 5, clause 1, article 346.16, clause 6, clause 1, article 254 of the Tax Code of the Russian Federation).

Tax deduction under the head of the Tax Code of the Russian Federation "USN"

Ch. 26.2 of the Tax Code of the Russian Federation "Simplified taxation system" provides that payers of the simplified taxation tax on income can reduce its size (or advance payment for the reporting period) by the amount tax deduction. The deduction consists of 3 components.

1. Insurance premiums (within the amount accrued) transferred for the period for which the single tax or advance payment is accrued. This amount may include fees for previous periods(for example, for 2019), but funds transferred to the fund in the reporting period (for example, in 2010).

2. Contributions for personal insurance to employees in case of their illness. This type of cost is taken into account as a deduction only if insurance contracts are concluded with organizations that have the appropriate licenses. BUT insurance payments do not exceed the amount of temporary disability benefits calculated under Article 7 of the Law of December 29, 2006 No 255-FZ.

3. Hospital benefits for the first three days of incapacity for work in the part not covered by insurance benefits under contracts, personal insurance. This procedure is provided for by clause 3.1 of Article 346.21 of the Tax Code and is explained in the letters of the Ministry of Finance dated February 1, 2016 No 03-11-06 / 2/4597, dated December 29, 2012 No 03-11-09 / 99.

Do not reduce the hospital allowance by the calculated personal income tax (letter of the Ministry of Finance dated 04/11/2013 No 03-11-06/2/12039). Supplements to the sickness benefit up to the actual average earnings of the employee are not taken into account. These amounts are not benefits (Article 7 of the Law of December 29, 2006 No 255-FZ).

By general rule the amount of the deduction cannot exceed 50 percent of the STS tax (advance payment).

Example
The Alpha organization applies the simplified tax system, calculates the payment from income. For the first quarter of the current year, the organization accrued:

Advance payment for simplified tax - in the amount of 48,000 Ᵽ;
- mandatory pension (medical) insurance contributions – Ᵽ12,500 (reflected in the calculation of insurance premiums for the 1st quarter);
- mandatory contributions social insurance and insurance against accidents and occupational diseases - 5000 Ᵽ (reflected in the form-4 of the FSS for the 1st quarter);
- contributions for voluntary insurance of employees in case of temporary disability (under contracts, the terms of which comply with the requirements of subparagraph 3, paragraph 3.1, article 346.21 of the Tax Code) - 6000 Ᵽ;
- hospital benefits for the first three days of incapacity for work for employees in respect of whom voluntary insurance contracts have not been concluded, 2500 Ᵽ (reflected in the calculation of insurance premiums for the 1st quarter).

1) contributions for compulsory pension (medical) insurance:

For January, February and March of the current year - 12,500 Ᵽ;
- for December of the previous year - 3500 Ᵽ (reflected in the calculation of contributions for the previous year);

2) contributions for compulsory social insurance and insurance against accidents and occupational diseases:

For January and February - 2700 Ᵽ;
- for December of the previous year - 1400 Ᵽ (reflected in the FSS form-4 for the previous year);

3) contributions for voluntary insurance of employees in case of temporary disability - 6000 Ᵽ;

4) hospital benefits to employees for the first three days of incapacity for work - 2500 Ᵽ

The deduction limit for the first quarter is 24,000 Ᵽ (48,000 Ᵽ × 50%).

IN total amount expenses that can be claimed for deduction for the first quarter include:

Contributions for compulsory pension (medical) insurance paid in the period from January 1 to March 31 of the current year for the 1st quarter of the current year and for December of the previous year (within the amounts reflected in the reporting on insurance premiums), in the amount of 16,000 Ᵽ (12,500 Ᵽ + 3500 Ᵽ);
- contributions for compulsory social insurance and for insurance against accidents and occupational diseases paid in the period from January 1 to March 31 of the current year for the first quarter of the current year and for December of the previous year (within the amounts reflected in the reporting on insurance premiums), in size 4100 Ᵽ (2700 Ᵽ + 1400 Ᵽ);
- contributions for voluntary insurance of employees in case of temporary disability in the amount of 6000 Ᵽ;
- hospital benefits to employees for the first three days of disability in the amount of the amounts actually paid (without reduction for personal income tax) - 2500 Ᵽ

The total amount of expenses that can be claimed for deduction for the first quarter is 28,600 Ᵽ (16,000 Ᵽ + 4,100 Ᵽ + 6,000 Ᵽ + 2,500 Ᵽ). It exceeds the deduction limit (28,600Ᵽ > 24,000Ᵽ). Therefore, the accountant of Alfa accrued an advance payment for the first quarter in the amount of 24,000 Ᵽ

In addition to the three types of deduction that are provided for all payers of a single payment, organizations and entrepreneurs involved in trade can reduce it by a trade fee. What is needed for this?

First, the organization or entrepreneur must be registered as a trade tax payer. If the payer transfers the sales tax not on the notice of registration, but on the request of the inspection, it is prohibited to use the deduction.

Secondly, the trading fee must be paid to the budget of the same region where the payment under the special regime is credited. Mainly, this requirement applies to organizations and entrepreneurs who are engaged in trade not where they are registered at their location (place of residence).

For example, an entrepreneur who is registered in the Moscow region and trades in Moscow will not be able to reduce the payment by the amount of the trading fee. After all, the trading fee is fully credited to the budget of Moscow (clause 3, article 56 of the BC), and a single USN payment- to the budget of the Moscow region (clause 6 of article 346.21 of the Tax Code, clause 2 of article 56 of the BC).

Thirdly, the sales tax must be paid to the regional budget exactly in the period for which the STS payment is charged. Sales tax paid at the end of this period can only be deducted in the next period. For example, a sales tax paid in January 2019 following the results of the 4th quarter of 2018 will reduce its amount for 2019. It cannot be accepted for 2018.

Fourthly, the simplified tax system payment must be determined separately:

on trading activities in respect of which the organization (entrepreneur) pays the sales tax;
for other types entrepreneurial activity for which no fee is payable.

The actually paid trading fee reduces only the first amount. That is, the part of the payment that is accrued from income from trading activities. Therefore, if you are engaged in several types of business activities, you should keep separate records of income from activities subject to sales tax and income from other activities. This is confirmed by the letters of the Ministry of Finance dated 12/18/2015 No 03-11-09/78212 (sent to inspections by letter of the Federal Tax Service dated 02/20/2016 No SD-4-3/2833) and dated 07/23/2015 No 03-11-09/42494.

Maintain separate accounting accounting program or issue accounting certificates

Calculation of the simplified tax system - tax

The amount of a single tax (advance payment), accrued with deductions, the organization must transfer to the budget for the entire tax (reporting) period. At the same time, it can be reduced by the amount of advance payments accrued based on the results of previous reporting periods. In this regard, at the end of the year (the next reporting period), the organization may have the payment amount not for additional payment, but for reduction. For example, this is possible if the level of income by the end of the year decreases, and the amount of deductions increases.

Changes in the USN

The income limit for 9 months, which allows you to switch to a special regime, in 2019 is 112.5 million. This indicator is not adjusted for the deflator coefficient. An increased limit on the value of fixed assets is also applied, based on which the company could switch to this special regime. If earlier it was 100 million Ᵽ, now this figure is 150 million.

Who can apply USN

What taxes do not need to be paid when applying the simplified tax system

In the general case, organizations that have switched to the “simplified system” are exempt from income tax and property tax. Individual entrepreneurs - from personal income tax and property tax of individuals. In addition, both do not pay value added tax (except for VAT on imports). Other taxes and fees must be paid in the general manner. So, “simplifiers” must make payments for compulsory insurance from the salaries of employees, withhold and transfer personal income tax, etc.

However, there are exceptions to the general rules. So, from January 1, 2015, some "simplified" people need to pay property tax. From this date, exemption from paying this tax does not apply to real estate objects in respect of which the property tax base is determined as the cadastral value. Such property can include, for example, retail and office real estate (clause 1 of article 378.2, clause 3 of article 346.11 of the Tax Code of the Russian Federation).

Where the "simplified" system operates

Throughout the Russian Federation without any regional or local restrictions. The rules for switching to the simplified tax system and returning to other taxation systems are the same for all Russian organizations and entrepreneurs, regardless of location.

Who is not entitled to switch to the simplified tax system

Organizations that have opened branches, banks, insurers, budgetary institutions, pawnshops, investment and non-state pension funds, microfinance organizations, as well as a number of other companies.

Restrictions on the number of employees, the value of fixed assets and the share in the authorized capital

In addition, in the general case, it is impossible to apply the simplified tax system to enterprises if the share of participation in them of other legal entities is more than 25 percent.

How to switch to USN

Organizations that do not belong to the above categories can switch to the simplified tax system if their income for the period from January to September did not exceed 45 million rubles multiplied by the current value of the deflator coefficient. Considering that the deflator coefficient for 2015 was equal to 1.147, then in order to switch to the “simplified system” from 2016, it was necessary that income for the first nine months of 2015 did not exceed 51,615 thousand rubles (45,000 thousand rubles x 1.147). The coefficient for 2016 is 1.329. Therefore, for the transition to the simplified tax system from January 1, 2017, the income limit from January to September is 59,805 thousand rubles. (45,000 thousand rubles × 1.329).

If this condition is met, a notification must be submitted to the tax office no later than December 31, and from January of the next year, the “simplification” can be applied.

Newly established enterprises and newly registered individual entrepreneurs have the right to apply the simplified system from the date of registration with the tax office. To do this, you must submit a notification no later than 30 calendar days from the date of tax registration.

Violation of the deadlines for filing an application for the application of the simplified tax system deprives the company or entrepreneur of the right to use the simplified system.

How long do you need to apply the "simplification"

An early transition from the simplified system is possible only in cases where a company or entrepreneur has lost the right to a simplified system within a year. Then the refusal of this system is mandatory, that is, it does not depend on the desire of the taxpayer. This happens when income for a quarter, six months, nine months or a year exceeds 60 million rubles multiplied by the current value of the deflator coefficient (in 2016, the limit is 79,740 thousand rubles), or the criteria for the number of employees, the cost of basic funds or share in the authorized capital. In addition, the right to the simplified tax system is lost if the organization falls into the “forbidden” category in the middle of the year (for example, it opens a branch or starts producing excisable goods).

If the taxpayer ceased to engage in activities for which he applied the simplified system, then within 15 days he must notify his inspection about this.

Objects " STS income” and “STS income minus expenses”. Tax rates

A taxpayer who has switched to a simplified system must choose one of two objects of taxation. In fact, these are two ways to calculate a single tax. The first item is income. Those who choose it, sum up their income for a certain period and multiply by 6 percent. The resulting figure is the value of a single "simplified" tax. The second object of taxation is income reduced by the amount of expenses (“income minus expenses”). Here, the amount of tax is calculated as the difference between income and expenses multiplied by 15 percent.

You need to choose an object of taxation even before switching to the simplified tax system. Further, the selected object is applied throughout the calendar year. Then, starting from January 1 of the next year, you can change the object, having previously notified your tax office no later than December 31. Thus, you can move from one object to another no more than once a year. There is an exception here: the parties to a joint activity agreement or a property trust agreement are deprived of the right to choose, they can only use the “income minus expenses” object.

How to account for income and expenses

Taxable income under the simplified tax system is the proceeds from the main activity (sales income), as well as amounts received from other activities, for example, from renting out property (non-operating income). The list of expenses is strictly limited. It includes all popular cost items, in particular, wages, the cost and repair of fixed assets, the purchase of goods for further sale, and so on. But at the same time, there is no such item as “other expenses” in the list. Therefore, the tax authorities during inspections are strict and cancel any costs that are not directly mentioned in the list. All income and expenses should be recorded in a special book, the form of which is approved by the Ministry of Finance.

Under the simplified system, the cash method of recognition of income and expenses is applied. In other words, income is generally recognized at the moment the money is received on the current account or at the cash desk, and expenses are recognized at the moment when the organization or individual entrepreneur has paid off the obligation to the supplier.

How to calculate a single "simplified" tax

When to transfer money to the budget

Not later than the 25th day of the month following the reporting period (quarter, six months and nine months), an advance payment must be transferred to the budget. It is equal to the tax base for the reporting period, multiplied by the corresponding rate, minus advance payments for previous periods.

At the end of the tax period, it is necessary to transfer to the budget the total amount of a single "simplified" tax, and organizations and entrepreneurs have different payment deadlines. So, enterprises must transfer money no later than March 31 of the next year, and individual entrepreneurs - no later than April 30 of the next year. When transferring the final amount of tax, all advance payments made during the year should be taken into account.

In addition, taxpayers who have chosen the “income” object reduce advance payments and the final amount of tax on mandatory insurance contributions to the Pension Fund, Social Insurance Fund and medical insurance, on voluntary insurance in case of temporary disability of employees, as well as on sick leave payments for employees. In this case, the advance payment or the final tax amount cannot be reduced by more than 50 percent. In addition to this, as of January 1, 2015, it is possible to reduce the tax by the full amount of the sales tax paid.

How to report under USN

Taxpayers who have lost the right to "simplification" must submit a declaration no later than the 25th day of the next month.

Companies and individual entrepreneurs who have ceased to engage in activities that fall under the "simplified" must submit a declaration no later than the 25th day of the next month.

Simplified system based on patent

This type of simplified tax system existed until December 31, 2012 inclusive and was intended for individual entrepreneurs. Starting from January 1, 2013, the patent "simplification" is cancelled.

Combination of simplified tax system and UTII

The taxpayer has the right to charge an "imputed" tax for some types of activity, and for others - a single tax under the simplified tax system. In this case, it is necessary to keep separate records of income and expenses related to each of the special modes. If this is not possible, then the costs should be distributed in proportion to the income from activities that fall under different taxation systems.

Federal Law No. 401-FZ dated November 30, 2016 was signed, which introduces large-scale changes to both Part I and Part II of the Russian Tax Code. Not spared innovations and Ch. 26.2 of the Tax Code of the Russian Federation: the maximum amount of income under the simplified taxation system has been increased once again.

Signed Federal Law No. 401-FZ dated November 30, 2016 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain legislative acts Russian Federation” (hereinafter – Federal Law No. 401-FZ). The law introduces large-scale adjustments to both Part I and Part II of the Tax Code of the Russian Federation. Innovations have not bypassed Ch. 26.2 of the Tax Code of the Russian Federation: the maximum amount of income under the simplified taxation system has been increased once again.

In this material, only the changes that affected Ch. 26.2 of the Tax Code of the Russian Federation, we will talk about other innovations in No. 1, 2017.

Traditional New Year's Eve changes tax legislation did not become an exception in 2016: on November 30, 2016, Federal Law No. 401-FZ was published. The law introduces amendments concerning both the procedure for tax administration and the content of almost all chapters of Part II of the Tax Code of the Russian Federation.

In 2016 Ch. 26.2 of the Tax Code of the Russian Federation has already undergone significant adjustments, but, as it turned out, they were not the last in the outgoing year.

Federal Law No. 401-FZ entered into force on the day of its official publication, but in respect of a number of provisions, other effective dates have been established.

The maximum amount of income under the simplified taxation system has been increased.

In the summer of 2016, Federal Law No. 243-FZ of July 3, 2016 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation in connection with the transfer of authority to tax authorities to administer insurance premiums for mandatory pension, social and health insurance”(hereinafter - Federal Law No. 243-FZ), which should come into force on 01.01.2017. This law approved new criteria for the application of the USNO since 2017:

the maximum amount of income under the simplified taxation system will be equal to 120 million rubles. Corresponding changes are made to paragraphs 4 and 4.1 of Art. 346.13 of the Tax Code of the Russian Federation: 60 million rubles. will be replaced by 120 million rubles. The amount of income for the transition to the USNO increases proportionally to 90 million rubles, amendments are made to paragraph 2 of Art. 346.12 of the Tax Code of the Russian Federation. The mechanism for indexing the maximum amount of income is suspended until 01/01/2020. At the same time, for 2020, the deflator coefficient necessary for the application of Ch. 26.2 of the Tax Code of the Russian Federation, equal to 1. Thus, from 01/01/2017 to 12/31/2020, the maximum income under the simplified taxation system will be 120 million rubles, for the purposes of switching to the simplified taxation system - 90 million rubles;
fixed assets for the purpose of applying the simplified taxation system increased from 100 million rubles. one and a half times - up to 150 million rubles.

For your information:

Taking into account indexation in 2016, the maximum income under the simplified taxation system is 79.74 million rubles, and for the purposes of switching to the simplified taxation system from 2017 - 59.805 million rubles.

Federal Law No. 401-FZ increases the income limit for the purposes of applying the simplified taxation system to 150 million rubles; to switch to the simplified taxation system, income for nine months should not exceed 112.5 million rubles. Corresponding changes are made to paragraph 2 of Art. 346.12, paragraphs 4 and 4.1 of Art. 346.13 of the Tax Code of the Russian Federation.

At the same time, it is said that these provisions come into force after one month from the date of the official publication of Federal Law No. 401-FZ and not earlier than the 1st day of the next tax period for the relevant tax. Insofar as this law was published on 11/30/2016, and the new tax period under the simplified taxation system begins on 01/01/2017, it turns out that these rules come into force on 01/01/2017.

In the Information dated 09/01/2016 on the application of new income values for the purposes of switching to the simplified taxation system from 2017, representatives of the Federal Tax Service explained that for organizations switching to the designated special regime from 2017, the amount of income for the nine months of 2016 should be no more than 59.805 million rubles . (the value of the marginal income in force in 2016 at the time of notification (45 million rubles), x deflator coefficient established for 2016 (1.329)).

If the income of the organization for nine months of the year in which the notification of the transition to the simplified taxation system is submitted does not exceed 90 million rubles, then such an organization will receive the right to switch to the simplified taxation system, but only from 01/01/2018.

Taking into account the considered changes, if the income for nine months does not exceed 112.5 million rubles, the organization will have the right to switch to the simplified taxation system from 01/01/2018.

Indicator	According to the rules in force in 2016	According to the standards setFederal Law No. 243-FZ	According to the norms established by Federal Law No. 401-FZ
The amount of income for nine months for the purposes of the transition to the simplified taxation system	45 million rubles (taking into account the deflator coefficient - 59.805 million rubles)	90 million rubles	RUB 112.5 million
The maximum amount of income for the purposes of applying the simplified taxation system	60 million rubles (taking into account the deflator coefficient - 79.74 million rubles)	120 million rubles	150 million rubles
Residual value of fixed assets for the purposes of applying the USNO	100 million rubles	150 million rubles

Expenses in accordance with the new edition of the Tax Code.

Federal Law No. 401-FZ amends paragraphs. 3 p. 2 art. 346.17 of the Tax Code of the Russian Federation, which defines the procedure for accounting for expenses for the payment of taxes and fees. These amendments correlate with the fundamental innovations in the issue of paying taxes and fees, which were introduced by the same law in Art. 45 of the Tax Code of the Russian Federation.

According to the procedure in force in 2016, the taxpayer is obliged to pay taxes and fees himself. The financiers insisted that the Tax Code of the Russian Federation does not provide for the fulfillment of the obligation to pay tax for a taxpayer-organization by another organization (Letter No. 03-02-07/1/47290 of August 12, 2016).

Many questions arose from taxpayers due to the fact that no one except the taxpayer himself was entitled to fulfill this obligation. From 2017 this problem will be solved.

Other taxes are paid by organizations applying the simplified taxation system in accordance with the legislation on taxes and fees.

Federal Law No. 401-FZ clarifies that not only other taxes are paid by "simplifiers" in the general manner, but also fees and insurance premiums.

Similar clarifications are made in paragraph 3 of Art. 346.11 of the Tax Code of the Russian Federation, in which the relevant provisions are prescribed for individual entrepreneurs.

Another technical change has been made to para. 6 p. 3.1 art. 346.21 of the Tax Code of the Russian Federation, which states that individual entrepreneurs who have chosen income as an object of taxation and do not make payments and other remuneration to individuals, reduce the amount of tax (advance tax payments) on insurance premiums paid to the Pension Fund and FFOMS in a fixed amount .

Since the administration of insurance premiums has been transferred to the tax authorities since 2017, insurance premiums will not be paid to the Pension Fund or the Social Insurance Fund, but to the accounts of the Federal Tax Service. Accordingly, in the above norm, the words “PFR and FFOMS” are replaced by “insurance contributions for mandatory pension insurance and compulsory health insurance.

Federal Law No. 401-FZ increases the income limit for the purposes of applying the simplified taxation system from 2017 to 150 million rubles, respectively, for the transition to the simplified taxation system, income for nine months should not exceed 112.5 million rubles.

Since 2017, the payment of tax can be made for the taxpayer by another person. Consequently, the "simplifiers" will be able to take into account the taxes and fees paid on the date of actual payment, when they are paid by the taxpayer himself, and on the date of repayment of the debt to another person, when another person pays taxes for the "simplifier".

In addition, Federal Law No. 401-FZ makes clarifications to Ch. 26.2 of the Tax Code of the Russian Federation for "simplifiers" who combine the USNO with a special regime in the form of UTII or PSN.

Read more about these innovations in the article by N. A. Petrova "USNO - 2017: new criteria", No. 7, 2016.

On the issue of maintaining accounting, accounting for income and expenses, accounting for fixed assets and intangible assets by organizations and individual entrepreneurs using the simplified taxation system, see paragraph 3 of Article 4 of the Federal Law of November 21, 1996 N 129-FZ.

Article 346.11. General provisions

1. The simplified system of taxation by organizations and individual entrepreneurs is applied along with other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees.

The transition to a simplified taxation system or a return to other taxation regimes is carried out by organizations and individual entrepreneurs voluntarily in the manner prescribed by this chapter.

(As amended by Federal Law No. 101-FZ of July 21, 2005)

2. Application of the simplified system of taxation by organizations provides for their release from the obligation to pay tax on profits of organizations (with the exception of tax paid on income taxed at the tax rates provided for in paragraphs 3 and 4 of Article 284 of this Code), tax on property of organizations. Organizations applying the simplified taxation system are not recognized as taxpayers of value added tax, with the exception of value added tax payable in accordance with this Code when goods are imported into the customs territory of the Russian Federation, as well as value added tax paid in accordance with Article 174.1 of this Code.

Other taxes are paid by organizations applying the simplified taxation system in accordance with the legislation on taxes and fees.

(As amended by Federal Law No. 101-FZ of July 21, 2005)

3. The application of the simplified taxation system by individual entrepreneurs provides for their release from the obligation to pay income tax individuals(in relation to income received from entrepreneurial activity, with the exception of tax paid on income taxable at the tax rates provided for in paragraphs 2, 4 and 5 of Article 224 of this Code), tax on property of individuals (in relation to property used for entrepreneurial activity ). Individual entrepreneurs applying the simplified taxation system are not recognized as taxpayers of value added tax, with the exception of value added tax payable in accordance with this Code when goods are imported into the customs territory of the Russian Federation, as well as value added tax paid in accordance with article 174.1 of this Code.

(as amended by Federal Laws No. 191-FZ of 31.12.2002, No. 117-FZ of 07.07.2003, No. 101-FZ of 21.07.2005, No. 85-FZ of 17.05.2007, No. 155-FZ of 22.07.2008 , dated 24.07.2009 N 213-FZ)

Other taxes are paid by individual entrepreneurs applying the simplified taxation system in accordance with the legislation on taxes and fees.

(As amended by Federal Law No. 101-FZ of July 21, 2005)

4. For organizations and individual entrepreneurs applying the simplified taxation system, the existing procedures for maintaining cash transactions and the procedure for presenting statistical reports.

5. Organizations and individual entrepreneurs applying the simplified taxation system are not exempted from fulfilling their obligations tax agents provided for by this Code.

Article 346.12. Taxpayers

1. Taxpayers are organizations and individual entrepreneurs that have switched to a simplified taxation system and apply it in the manner prescribed by this chapter.

2. The organization has the right to switch to the simplified taxation system, if, following the results of nine months of the year in which the organization submits an application for the transition to the simplified taxation system, the income determined in accordance with Article 248 of this Code did not exceed 15 million rubles.

(As amended by federal laws of 07.07.2003 N 117-FZ, of 07.21.2005 N 101-FZ)

The value of the maximum amount of income of the organization specified in the first paragraph of this paragraph, which restricts the right of the organization to switch to a simplified taxation system, is subject to indexation by a deflator coefficient established annually for each subsequent calendar year and taking into account the change consumer prices for goods (works, services) in the Russian Federation for the previous calendar year, as well as for deflator coefficients that were applied in accordance with this paragraph earlier. The deflator coefficient is determined and subject to official publication in the manner prescribed by the Government of the Russian Federation.

2.1. The organization has the right to switch to the simplified taxation system if, following the results of nine months of the year in which the organization submits an application for the transition to the simplified taxation system, the income determined in accordance with Article 248 of this Code does not exceed 45 million rubles.

(Clause 2.1 was introduced by Federal Law No. 204-FZ of July 19, 2009)

3. Not entitled to apply the simplified taxation system:

1) organizations with branches and (or) representative offices;

3) insurers;

4) non-state pension funds;

5) investment funds;

6) professional members securities market;

7) pawnshops;

8) organizations and individual entrepreneurs engaged in the production of excisable goods, as well as the extraction and sale of minerals, with the exception of common minerals;

9) organizations and individual entrepreneurs engaged in gambling business;

10) notaries engaged in private practice, lawyers who have established lawyer offices, as well as other forms of lawyer formations;

(as amended by Federal Laws No. 101-FZ of 21.07.2005, No. 137-FZ of 27.07.2006)

11) organizations that are parties to production sharing agreements;

(As amended by Federal Law No. 101-FZ of July 21, 2005)

12) is no longer valid. - Federal Law of 07.07.2003 N 117-FZ;

13) organizations and individual entrepreneurs who switched to the taxation system for agricultural producers (single agricultural tax) in accordance with Chapter 26.1 of this Code;

14) organizations in which the share of participation of other organizations is more than 25 percent. This restriction does not apply to organizations authorized capital of which consists entirely of contributions from public organizations of disabled people, if the average number of disabled people among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent, non-profit organizations, including consumer cooperation organizations operating in accordance with the Law of the Russian Federation of June 19, 1992 N 3085-1 "On consumer cooperation (consumer societies, their unions) in the Russian Federation", as well as business companies whose sole founders are consumer societies and their unions that carry out their activities in accordance with the said Law;

(As amended by Federal Law No. 101-FZ of July 21, 2005)

15) organizations and individual entrepreneurs, the average number of employees of which for the tax (reporting) period, determined in the manner established by the federal executive body authorized in the field of statistics, exceeds 100 people;

(as amended by Federal Law No. 58-FZ of June 29, 2004)

16) organizations whose residual value of fixed assets and intangible assets, determined in accordance with the legislation of the Russian Federation on accounting, exceeds 100 million rubles. For the purposes of this subparagraph, fixed assets and intangible assets are taken into account, which are subject to depreciation and are recognized as depreciable property in accordance with Chapter 25 of this Code;

17) budgetary institutions;

(Item 17 was introduced by Federal Law No. 101-FZ of July 21, 2005)

18) foreign organizations.
(Clause 18 was introduced by Federal Law No. 101-FZ of 21.07.2005, as amended by Federal Law No. 85-FZ of 17.05.2007)

4. Organizations and individual entrepreneurs transferred in accordance with Chapter 26.3 of this Code to the payment of a single tax on imputed income for certain types of activities in one or several types of entrepreneurial activities, have the right to apply the simplified taxation system in relation to other types of entrepreneurial activities they carry out. At the same time, the restrictions on the number of employees and the value of fixed assets and intangible assets established by this chapter in relation to such organizations and individual entrepreneurs are determined based on all types of activities carried out by them, and the maximum amount of income established by paragraphs 2, 2.1 of this article is determined by those types of activities, the taxation of which is carried out in accordance with general regime taxation.
(Clause 4 was introduced by Federal Law No. 117-FZ of July 7, 2003, as amended by Federal Laws No. 101-FZ of July 21, 2005, No. 85-FZ of May 17, 2007, and No. 204-FZ of July 19, 2009)

Article 346.13. The procedure and conditions for the beginning and termination of the application of the simplified taxation system

1. Organizations and individual entrepreneurs who have expressed a desire to switch to a simplified taxation system, file in the period from October 1 to November 30 of the year preceding the year from which taxpayers switch to a simplified taxation system, to the tax authority at their location (place of residence) statement. At the same time, organizations in the application for the transition to a simplified taxation system report the amount of income for nine months of the current year, as well as the average number of employees for the specified period and residual value fixed assets and intangible assets as of October 1 of the current year.

The choice of the object of taxation is carried out by the taxpayer before the beginning of the tax period in which the simplified taxation system was applied for the first time. In the event of a change in the chosen object of taxation after filing an application for switching to a simplified taxation system, the taxpayer is obliged to notify the tax authority of this before December 20 of the year preceding the year in which the simplified taxation system was first applied.

(paragraph introduced by Federal Law No. 191-FZ of December 31, 2002)

2. A newly created organization and a newly registered individual entrepreneur have the right to apply for the transition to a simplified taxation system within five days from the date of registration with the tax authority indicated in the certificate of registration with the tax authority issued in accordance with paragraph two of paragraph 2 Article 84 of this Code. In this case, the organization and individual entrepreneur have the right to apply the simplified taxation system from the date of their registration with the tax authority, indicated in the certificate of registration with the tax authority.

Organizations and individual entrepreneurs who, in accordance with the regulatory legal acts of the representative bodies of municipal districts and urban districts, the laws of the federal cities of Moscow and St. Petersburg on the taxation system in the form of a single tax on imputed income for certain types of activities, before the end of the current calendar year taxpayers of a single tax on imputed income, are entitled, on the basis of an application, to switch to a simplified taxation system from the beginning of the month in which their obligation to pay a single tax on imputed income was terminated.
(as amended by Federal Law No. 85-FZ of May 17, 2007)

(Clause 2 as amended by Federal Law No. 101-FZ of July 21, 2005)

3. Taxpayers applying the simplified taxation system are not entitled to switch to another taxation regime before the end of the tax period, unless otherwise provided by this article.

(As amended by Federal Law No. 101-FZ of July 21, 2005)

4. If, following the results of the reporting (tax) period, the taxpayer's income, determined in accordance with Article 346.15 and subparagraphs 1 and 3 of paragraph 1 of Article 346.25 of this Code, exceeded 20 million rubles and (or) during the reporting (tax) period there was a non-compliance with the requirements established by paragraphs 3 and 4 of Article 346.12 and paragraph 3 of Article 346.14 of this Code, such a taxpayer is considered to have lost the right to apply the simplified taxation system from the beginning of the quarter in which the indicated excess and (or) non-compliance with the specified requirements is allowed.
(as amended by Federal Laws No. 101-FZ of 21.07.2005, No. 85-FZ of 17.05.2007)

(As amended by the Federal Laws of December 31, 2002 N 191-FZ, of July 21, 2005 N 101-FZ)

The amount of the taxpayer's income limit specified in the first paragraph of this clause, which restricts the taxpayer's right to apply the simplified taxation system, is subject to indexation in the manner provided for in clause 2 of Article 346.12 of this Code.

(the paragraph was introduced by Federal Law No. 101-FZ of July 21, 2005)

4.1. If, following the results of the reporting (tax) period, the income of the taxpayer, determined in accordance with Article 346.15 and with subparagraphs 1 and 3 of paragraph 1 of Article 346.25 of this Code, exceeded 60 million rubles and (or) during the reporting (tax) period there was a non-compliance with the requirements, established by paragraphs 3 and 4 of Article 346.12 and paragraph 3 of Article 346.14 of this Code, such a taxpayer shall be deemed to have lost the right to apply the simplified taxation system from the beginning of the quarter in which the specified excess and (or) non-compliance with the specified requirements was allowed.

At the same time, the amounts of taxes payable when using a different taxation regime are calculated and paid in the manner prescribed by the legislation of the Russian Federation on taxes and fees for newly created organizations or newly registered individual entrepreneurs. The taxpayers specified in this paragraph do not pay penalties and fines for late payment of monthly payments during the quarter in which these taxpayers switched to a different taxation regime.

(Clause 4.1 was introduced by Federal Law No. 204-FZ of July 19, 2009)

5. The taxpayer is obliged to inform the tax authority about the transition to another taxation regime, carried out in accordance with paragraphs 4, 4.1 of this article, within 15 calendar days after the expiration of the reporting (tax) period.

(as amended by Federal Laws No. 101-FZ of 21.07.2005, No. 268-FZ of 30.12.2006, No. 204-FZ of 19.07.2009)

6. A taxpayer applying the simplified taxation system has the right to switch to a different taxation regime from the beginning of the calendar year by notifying the tax authority no later than January 15 of the year in which he intends to switch to a different taxation regime.

(As amended by Federal Law No. 101-FZ of July 21, 2005)

7. A taxpayer who has switched from a simplified taxation system to another taxation regime shall have the right to switch back to a simplified taxation system not earlier than one year after he lost the right to apply a simplified taxation system.

(As amended by the Federal Laws of December 31, 2002 N 191-FZ, of July 21, 2005 N 101-FZ)

Article 346.14. Objects of taxation

1. The object of taxation are:

2. The choice of the object of taxation is carried out by the taxpayer himself, except for the case provided for by paragraph 3 of this article. The object of taxation can be changed by the taxpayer annually. The object of taxation may be changed from the beginning of the tax period if the taxpayer notifies the tax authority of this before December 20 of the year preceding the year in which the taxpayer proposes to change the object of taxation. During the tax period, the taxpayer cannot change the object of taxation.

(Clause 2 as amended by Federal Law No. 208-FZ of November 24, 2008)

3. Taxpayers who are parties to a simple partnership agreement (agreement on joint activities) or an agreement on trust management of property shall apply income reduced by the amount of expenses as an object of taxation.

(Clause 3 was introduced by Federal Law No. 101-FZ of July 21, 2005)

Article 346.15. The procedure for determining income

1. When determining the object of taxation, taxpayers take into account the following incomes:

(As amended by Federal Law No. 101-FZ of July 21, 2005)

Paragraphs four - five have lost their force. - Federal Law of July 22, 2008 N 155-FZ.

1.1. When determining the object of taxation, the following are not taken into account:

1) income specified in Article 251 of this Code;

2) the income of an organization subject to corporate income tax at the tax rates provided for in paragraphs 3 and 4 of Article 284 of this Code, in the manner prescribed by Chapter 25 of this Code;

3) the income of an individual entrepreneur, taxed on the income of individuals at the tax rates provided for in paragraphs 2, 4 and 5 of Article 224 of this Code, in the manner prescribed by Chapter 23 of this Code.

(Clause 1.1 was introduced by Federal Law No. 155-FZ of July 22, 2008)

2. Has expired. - Federal Law of July 21, 2005 N 101-FZ.

Article 346.16. The procedure for determining costs

1. When determining the object of taxation, the taxpayer reduces the income received by the following expenses:

1) expenses for the acquisition, construction and manufacture of fixed assets, as well as for the completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets (taking into account the provisions of paragraphs 3 and 4 of this article);

2) expenses for the acquisition of intangible assets, as well as the creation of intangible assets by the taxpayer himself (taking into account the provisions of paragraphs and this article);

(Item 2 as amended by Federal Law No. 101-FZ of July 21, 2005)

2.1) expenses for the acquisition of exclusive rights to inventions, utility models, industrial designs, programs for electronic computers, databases, topologies of integrated circuits, production secrets (know-how), as well as the rights to use these results of intellectual activity on the basis of a license agreement ;
(Clause 2.1 was introduced by Federal Law No. 195-FZ of July 19, 2007)

2.2) expenses for patenting and (or) payment for legal services for obtaining legal protection of the results of intellectual activity, including means of individualization;
(Clause 2.2 was introduced by Federal Law No. 195-FZ of July 19, 2007)

2.3) expenses for scientific research and (or) experimental design, recognized as such in accordance with paragraph 1 of Article 262 of this Code;
(Clause 2.3 was introduced by Federal Law No. 195-FZ of July 19, 2007)

3) expenses for the repair of fixed assets (including leased assets);

4) lease (including leasing) payments for leased (including leased) property;

(clause 4 as amended by the Federal Law of December 31, 2002 N 191-FZ)

5) material costs;

6) labor costs, payment of benefits for temporary disability in accordance with the legislation of the Russian Federation;

(as amended by Federal Law No. 190-FZ of December 31, 2002)

7) expenses for all kinds compulsory insurance employees, property and liability, including insurance premiums for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory medical insurance, compulsory social insurance against industrial accidents and occupational diseases produced in accordance with the legislation of the Russian Federation;
(as amended by Federal Laws No. 85-FZ of May 17, 2007, No. 155-FZ of July 22, 2008, No. 213-FZ of July 24, 2009)

8) the amount of value added tax on paid goods (works, services) purchased by the taxpayer and subject to inclusion in expenses in accordance with this Article and Article 346.17 of this Code;

(Item 8 as amended by Federal Law No. 101-FZ of July 21, 2005)

9) interest paid for the provision of funds (credits, loans) for use, as well as expenses associated with payment for services provided credit organizations, including those related to the sale of foreign currency in the recovery of tax, dues, penalties and fines at the expense of the property of the taxpayer in the manner prescribed by Article 46 of this Code;

10) maintenance costs fire safety the taxpayer in accordance with the legislation of the Russian Federation, expenses for property protection services, maintenance of fire and security alarms, expenses for the purchase of fire protection services and other security services;

11) amounts of customs payments paid upon importation of goods into the customs territory of the Russian Federation and not subject to return to the taxpayer in accordance with the customs legislation of the Russian Federation;

(clause 11 as amended by the Federal Law of December 31, 2002 N 191-FZ)

12) expenses for the maintenance of official vehicles, as well as expenses for compensation for the use of personal cars and motorcycles for business trips within the limits established by the Government of the Russian Federation;

13) travel expenses, in particular for:

14) payment to a public and (or) private notary for notarization of documents. At the same time, such expenses are accepted within the limits of tariffs approved in the prescribed manner;

15) expenses for accounting, auditing and legal services;

(Item 15 as amended by Federal Law No. 101-FZ of July 21, 2005)

16) publication costs financial statements, as well as the publication and other disclosure of other information, if the legislation of the Russian Federation imposes on the taxpayer the obligation to publish (disclose) them;

17) expenses for stationery;

18) expenses for postal, telephone, telegraph and other similar services, expenses for payment for communication services;

19) expenses associated with the acquisition of the right to use computer programs and databases under agreements with the right holder (under license agreements). These expenses also include expenses for updating computer programs and databases;

21) expenses for the preparation and development of new industries, workshops and units;

22) amounts of taxes and fees paid in accordance with the legislation of the Russian Federation on taxes and fees, except for the amount of tax paid in accordance with this Chapter;
(Item 22 was introduced by Federal Law No. 191-FZ of December 31, 2002, as amended by Federal Law No. 85-FZ of May 17, 2007)

23) expenses for paying the cost of goods purchased for further sale (reduced by the amount of expenses specified in subparagraph 8 of this paragraph), as well as expenses associated with the acquisition and sale of these goods, including expenses for storage, maintenance and transportation of goods;
(Item 23 as amended by Federal Law No. 85-FZ of May 17, 2007)

24) expenses for the payment of commissions, agency fees and remuneration under agency contracts;

(Item 24 was introduced by Federal Law No. 101-FZ of July 21, 2005)

25) expenses for the provision of services for warranty repair and service;

(Item 25 was introduced by Federal Law No. 101-FZ of July 21, 2005)

26) expenses for confirming the compliance of products or other objects, processes of production, operation, storage, transportation, sale and disposal, performance of work or provision of services with the requirements of technical regulations, the provisions of standards or the terms of contracts;

(Item 26 was introduced by Federal Law No. 101-FZ of July 21, 2005)

27) the costs of conducting (in cases established by the legislation of the Russian Federation) a mandatory assessment in order to control the correctness of paying taxes in the event of a dispute on the calculation of the tax base;

(Item 27 was introduced by Federal Law No. 101-FZ of July 21, 2005)

28) fee for providing information on registered rights;

(Item 28 was introduced by Federal Law No. 101-FZ of July 21, 2005)

29) the cost of paying for the services of specialized organizations for the preparation of cadastral documents and technical accounting(inventory) of real estate (including title documents for land and documents on land surveying);

(Item 29 was introduced by Federal Law No. 101-FZ of July 21, 2005)

30) the cost of paying for the services of specialized organizations for conducting examinations, surveys, issuing opinions and providing other documents, the presence of which is mandatory for obtaining a license (permit) to carry out a specific type of activity;

(Item 30 was introduced by Federal Law No. 101-FZ of July 21, 2005)

31) court expenses and arbitration fees;

(Item 31 was introduced by Federal Law No. 101-FZ of July 21, 2005)

32) periodic (current) payments for the use of rights to the results of intellectual activity and means of individualization (in particular, rights arising from patents for inventions, industrial designs and other types of intellectual property);

(Item 32 was introduced by Federal Law No. 101-FZ of July 21, 2005)

33) expenses for the training and retraining of personnel employed by the taxpayer on a contractual basis in the manner prescribed by paragraph 3 of Article 264 of this Code;

(Item 33 was introduced by Federal Law No. 101-FZ of July 21, 2005)

34) expenses in the form of a negative exchange rate difference arising from the revaluation of property in the form of currency values and requirements (obligations), the cost of which is expressed in foreign currency, including on foreign currency accounts in banks, carried out in connection with a change in the official exchange rate of foreign currency against the ruble of the Russian Federation, established central bank Russian Federation.

(Item 34 was introduced by Federal Law No. 101-FZ of July 21, 2005)

35) expenses for maintenance of cash registers;
(Item 35 was introduced by Federal Law No. 85-FZ of May 17, 2007)

36) expenses for the removal of municipal solid waste.
(Item 36 was introduced by Federal Law No. 85-FZ of May 17, 2007)

2. Expenses specified in paragraph 1 of this Article shall be accepted subject to their compliance with the criteria specified in paragraph 1 of Article 252 of this Code.

The expenses specified in subparagraphs 5, 6, 7, 9 - 21, 34 of paragraph 1 of this article are accepted in the manner prescribed for the calculation of corporate income tax by articles 254, 255, 263, 264, 265 and 269 of this Code.
(as amended by Federal Laws No. 191-FZ of 31.12.2002, No. 101-FZ of 21.07.2005, No. 85-FZ of 17.05.2007)

3. Expenses for the acquisition (construction, manufacture) of fixed assets, for completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets are accepted in the following order:
(as amended by Federal Law No. 85-FZ of May 17, 2007)

1) in respect of expenses for the acquisition (construction, manufacture) of fixed assets during the period of application of the simplified taxation system, as well as expenses for completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets produced in the specified period - from the moment these fixed assets are put into operation into operation;
(Item 1 as amended by Federal Law No. 85-FZ of May 17, 2007)

2) in relation to acquired (created by the taxpayer himself) intangible assets during the period of application of the simplified taxation system - from the moment these intangible assets are accepted for accounting;

(as amended by Federal Law No. 155-FZ of July 22, 2008)

3) in relation to acquired (constructed, manufactured) fixed assets, as well as acquired (created by the taxpayer himself) intangible assets before the transition to the simplified taxation system, the cost of fixed assets and intangible assets is included in expenses in the following order:

At the same time, during the tax period, expenses are accepted for the reporting periods in equal shares.

If the taxpayer applies the simplified taxation system from the moment of registration with the tax authorities, the cost of fixed assets and intangible assets is taken at original cost this property, determined in the manner established by law about accounting.

If a taxpayer switched to a simplified taxation system from other taxation regimes, the cost of fixed assets and intangible assets is taken into account in the manner prescribed by paragraphs 2.1 and Article 346.25 of this Code.

Timing beneficial use fixed assets is carried out on the basis of the classification of fixed assets included in the cushioning groups. Useful lives of fixed assets that are not specified in this classification are set by the taxpayer in accordance with the technical conditions or recommendations of manufacturing organizations.

Fixed assets, the rights to which are subject to state registration in accordance with the legislation of the Russian Federation, are taken into account in expenses in accordance with this article from the moment of the documented fact of filing documents for registration of these rights. This provision regarding the mandatory fulfillment of the condition of documentary confirmation of the fact of filing documents for registration does not apply to fixed assets put into operation before January 31, 1998.

The useful life of intangible assets is determined in accordance with paragraph 2 of Article 258 of this Code.

In case of sale (transfer) of acquired (constructed, manufactured, created by the taxpayer) fixed assets and intangible assets before the expiration of three years from the date of accounting for the costs of their acquisition (construction, manufacture, completion, additional equipment, reconstruction, modernization and technical re-equipment, as well as creation by the taxpayer himself) as part of expenses in accordance with this chapter (in relation to fixed assets and intangible assets with a useful life of more than 15 years - before the expiration of 10 years from the date of their acquisition (construction, manufacture, creation by the taxpayer himself), the taxpayer is obliged to recalculate the tax base for the entire period of use of such fixed assets and intangible assets from the moment they are included in the cost of acquisition (construction, manufacture, completion, additional equipment, reconstruction, modernization and technical re-equipment, as well as the creation by the taxpayer) until the date of sale ( transfer) subject to the provisions of Chapter 25 of this Code and pay additional amount taxes and penalties.
(as amended by Federal Law No. 85-FZ of May 17, 2007)

(Clause 3 as amended by Federal Law No. 101-FZ of July 21, 2005)

4. For the purposes of this chapter, fixed assets and intangible assets include fixed assets and intangible assets, which are recognized as depreciable property in accordance with Chapter 25 of this Code, and the costs of completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets are determined taking into account the provisions of paragraph 2 of Article 257 of this Code.

(Clause 4 as amended by Federal Law No. 85-FZ of May 17, 2007)

Article 346.17. Procedure for recognition of income and expenses

(As amended by Federal Law No. 101-FZ of July 21, 2005)

1. For the purposes of this chapter, the date of receipt of income shall be the day of receipt of funds to bank accounts and (or) to the cashier, receipt of other property (works, services) and (or) property rights, as well as repayment of debt (payment) to the taxpayer in another way (cash method).

When a buyer uses a promissory note in settlements for goods (works, services) purchased by him, property rights, the date of receipt of income from the taxpayer is the date of payment of the promissory note (the day of receipt of funds from the issuer or other person liable under the specified promissory note) or the day the taxpayer transfers the said promissory note by endorsement third party.

In the event that a taxpayer returns the amounts previously received as advance payment for the supply of goods, performance of work, provision of services, transfer of property rights, the income of the tax (reporting) period in which the return was made is reduced by the amount of the return.

2. Expenses of a taxpayer are recognized as expenses after their actual payment. For the purposes of this chapter, payment for goods (works, services) and (or) property rights is recognized as the termination of the obligation of the taxpayer - the purchaser of goods (works, services) and (or) property rights to the seller, which is directly related to the supply of these goods (performance of work, provision of services) and (or) transfer of property rights. In this case, expenses are accounted for as expenses, taking into account the following features:

1) material expenses (including expenses for the purchase of raw materials and supplies), as well as labor costs - at the time of debt repayment by debiting funds from the taxpayer's current account, payment from the cash desk, and in case of another method of debt repayment - at the time of such repayment. A similar procedure applies to the payment of interest for the use of borrowed funds (including bank loans) and when paying for services of third parties;
(as amended by Federal Laws No. 85-FZ of May 17, 2007, No. 155-FZ of July 22, 2008)

2) the cost of paying for the cost of goods purchased for further sale - as the said goods are sold. The taxpayer has the right to use one of the following methods for evaluating purchased goods for tax purposes:

Expenses directly related to the sale of these goods, including expenses for storage, maintenance and transportation, are taken into account as expenses after they are actually paid;

3) expenses for the payment of taxes and fees - in the amount actually paid by the taxpayer. If there is a debt to pay taxes and fees, the expenses for its repayment are taken into account as expenses within the limits of the actually repaid debt in those reporting (tax) periods when the taxpayer repays the said debt;

4) expenses for the acquisition (construction, manufacture) of fixed assets, completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets, accounted for in the manner prescribed by paragraph 3 of Article 346.16 of this Code are reflected on the last day of the reporting (tax) period in the amount of the amounts paid. Wherein said expenses are taken into account only for fixed assets and intangible assets used in business activities;
(Item 4 as amended by Federal Law No. 85-FZ of May 17, 2007)

5) when a taxpayer issues a bill of exchange to the seller as payment for the acquired goods (works, services) and (or) property rights, the costs of acquiring the said goods (works, services) and (or) property rights are taken into account after payment of the said bill. When the taxpayer transfers to the seller in payment for the purchased goods (works, services) and (or) property rights a promissory note issued by a third party, the costs of acquiring the said goods (works, services) and (or) property rights are taken into account as of the date of transfer of the said promissory note for the acquired goods (works, services) and (or) property rights. The costs specified in this subparagraph are taken into account based on the price of the contract, but not more than the amount debt obligation specified in the bill.

3. Taxpayers who determine income and expenses in accordance with this Chapter shall not take into account for taxation purposes sum differences as part of income and expenses if, under the terms of the agreement, the obligation (claim) is expressed in conventional monetary units.

4. When a taxpayer transfers from an object of taxation in the form of income to an object of taxation in the form of income reduced by the amount of expenses, expenses relating to tax periods in which the object of taxation in the form of income was applied shall not be taken into account when calculating the tax base.
(Clause 4 was introduced by Federal Law No. 85-FZ of May 17, 2007)

Article 346.18. The tax base

1. If the object of taxation is the income of an organization or an individual entrepreneur, the tax base is monetary value income of the organization or individual entrepreneur.

2. If the object of taxation is the income of an organization or an individual entrepreneur, reduced by the amount of expenses, the tax base is the monetary value of income, reduced by the amount of expenses.

3. Income and expenses denominated in foreign currency are taken into account in aggregate with income and expenses denominated in rubles. At the same time, income and expenses denominated in foreign currency are recalculated into rubles at the official exchange rate Central Bank the Russian Federation, established respectively on the date of receipt of income and (or) the date of expenditure.

(As amended by Federal Law No. 101-FZ of July 21, 2005)

4. Incomes received in kind are recorded at market prices.

5. When determining the tax base, income and expenses are determined on an accrual basis from the beginning of the tax period.

6. A taxpayer who applies income reduced by the amount of expenses as an object of taxation shall pay the minimum tax in the manner prescribed by this paragraph.

Sum minimum tax calculated for the tax period in the amount of 1 percent of the tax base, which is the income determined in accordance with Article 346.15 of this Code.

(As amended by Federal Law No. 101-FZ of July 21, 2005)

The minimum tax shall be paid if for the tax period the amount of tax calculated in accordance with the general procedure is less than the amount of the calculated minimum tax.

(As amended by Federal Law No. 101-FZ of July 21, 2005)

The taxpayer has the right in the following tax periods to include the amount of the difference between the amount of the paid minimum tax and the amount of tax calculated in the general manner as expenses when calculating the tax base, including increasing the amount of losses that can be carried forward in accordance with the provisions of clause 7 of this article.

7. A taxpayer using income reduced by the amount of expenses as an object of taxation shall have the right to reduce the tax base calculated at the end of the tax period by the amount of the loss received at the end of previous tax periods in which the taxpayer applied the simplified taxation system and used income as an object of taxation. reduced by the cost. In this case, loss is understood as the excess of expenses determined in accordance with Article 346.16 of this Code over income determined in accordance with Article 346.15 of this Code.

The taxpayer has the right to carry forward the loss to future tax periods within 10 years following the tax period in which this loss was received.

The taxpayer has the right to transfer to the current tax period the amount of the loss received in the previous tax period.

A loss not carried forward to the following year may be carried forward in whole or in part to any year in the next nine years.

If a taxpayer has incurred losses in more than one tax period, such losses shall be carried forward to future tax periods in the order in which they were received.

In the event that a taxpayer ceases to operate due to reorganization, the taxpayer-successor shall have the right to reduce the tax base in the manner and on the conditions provided for by this clause by the amount of losses incurred by the reorganized organizations prior to the reorganization.

The taxpayer is obliged to keep documents confirming the amount of the incurred loss and the amount by which the tax base was reduced for each tax period, during the entire period of exercising the right to reduce the tax base by the amount of the loss.

The loss received by the taxpayer when applying other taxation regimes is not accepted when switching to the simplified taxation system. The loss received by the taxpayer when applying the simplified taxation system is not accepted when switching to other taxation regimes.

(Clause 7 as amended by Federal Law No. 155-FZ of July 22, 2008)

8. Taxpayers transferred for certain types of activities to the payment of a single tax on imputed income for certain types of activities in accordance with Chapter 26.3 of this Code, keep separate records of income and expenses for various special tax regimes. If it is impossible to separate expenses when calculating the tax base for taxes calculated under different special tax regimes, these expenses are distributed in proportion to the shares of income in the total amount of income received under the application of these special tax regimes.

(Clause 8 was introduced by Federal Law No. 101-FZ of July 21, 2005)

Article 346.19. Taxable period. Reporting period

1. tax period recognized as a calendar year.

2. The first quarter, six months and nine months of a calendar year are recognized as reporting periods.

Article 346.20. tax rates

1. If the object of taxation is income, the tax rate is set at 6 percent.

2. If the object of taxation is income reduced by the amount of expenses, the tax rate is set at 15 percent. The laws of the constituent entities of the Russian Federation may establish differentiated tax rates ranging from 5 to 15 percent, depending on the categories of taxpayers.

(as amended by Federal Law No. 224-FZ of November 26, 2008)

Article 346.21. The procedure for calculating and paying tax

1. The tax is calculated as a percentage of the tax base corresponding to the tax rate.

2. The amount of tax based on the results of the tax period is determined by the taxpayer independently.

3. Taxpayers who have chosen income as an object of taxation, based on the results of each reporting period, calculate the amount of the advance tax payment based on the tax rate and actually received income, calculated on an accrual basis from the beginning of the tax period to the end of the first quarter, six months, nine months, respectively, from taking into account the previously calculated amounts of advance tax payments.

(As amended by Federal Law No. 101-FZ of July 21, 2005)

The amount of tax (advance tax payments) calculated for the tax (reporting) period shall be reduced by the said taxpayers by the amount of insurance premiums for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory medical insurance, compulsory social insurance against accidents at work and occupational diseases paid (within the calculated amounts) for the same period of time in accordance with the legislation of the Russian Federation, as well as for the amount of temporary disability benefits paid to employees. At the same time, the amount of tax (advance tax payments) cannot be reduced by more than 50 percent.

(as amended by Federal Laws No. 190-FZ of 31.12.2002, No. 101-FZ of 21.07.2005, No. 213-FZ of 24.07.2009)

4. Taxpayers who have chosen income reduced by the amount of expenses as an object of taxation, at the end of each reporting period, calculate the amount of the advance tax payment based on the tax rate and the income actually received, reduced by the amount of expenses, calculated on an accrual basis from the beginning of the tax period to the end of the first quarter, six months, nine months, respectively, taking into account the previously calculated amounts of advance tax payments.

(As amended by Federal Law No. 101-FZ of July 21, 2005)

5. Previously calculated amounts of advance tax payments shall be taken into account when calculating the amounts of advance tax payments for the reporting period and the amount of tax for the tax period.

(Clause 5 as amended by Federal Law No. 101-FZ of July 21, 2005)

6. Payment of tax and advance tax payments is made at the location of the organization (place of residence of an individual entrepreneur).

(As amended by Federal Law No. 101-FZ of July 21, 2005)

7. The tax payable at the end of the tax period shall be paid no later than the deadline established for filing a tax return for the relevant tax period in paragraphs 1 and 2 of Article 346.23 of this Code.

(as amended by Federal Laws No. 101-FZ of 21.07.2005, No. 155-FZ of 22.07.2008)

Advance tax payments are paid no later than the 25th day of the first month following the expired reporting period.

(As amended by Federal Law No. 101-FZ of July 21, 2005)

Article 346.22. Calculation of tax amounts

Tax amounts are credited to the accounts of authorities Federal Treasury for their subsequent distribution to the budgets of all levels and the budgets of state off-budget funds in accordance with the budget legislation of the Russian Federation.

(as amended by Federal Law No. 183-FZ of December 28, 2004)

Article 346.23. Tax return

1. Taxpayers-organizations, upon expiration of the tax period, submit a tax return to tax authorities at its location.

(as amended by Federal Law No. 155-FZ of July 22, 2008)

The tax declaration based on the results of the tax period shall be submitted by taxpaying organizations no later than March 31 of the year following the expired tax period.

(as amended by Federal Law No. 155-FZ of July 22, 2008)

2. Taxpayers - individual entrepreneurs, upon expiration of the tax period, submit a tax declaration to the tax authorities at their place of residence no later than April 30 of the year following the expired tax period.

(as amended by Federal Law No. 155-FZ of July 22, 2008)

The paragraph is invalid. - Federal Law of July 22, 2008 N 155-FZ.

3. The form of the tax declaration and the procedure for filling it out are approved by the Ministry of Finance of the Russian Federation.

(as amended by Federal Laws No. 58-FZ of 29.06.2004, No. 155-FZ of 22.07.2008)

Article 346.24. tax accounting

(As amended by Federal Law No. 101-FZ of July 21, 2005)

Taxpayers are required to keep records of income and expenses for the purposes of calculating the tax base for tax in the book of income and expenses of organizations and individual entrepreneurs applying the simplified taxation system, the form and procedure for filling which are approved by the Ministry of Finance of the Russian Federation.

Article 346.25. Peculiarities of calculating the tax base upon transition to a simplified taxation system from other taxation regimes and upon transition from a simplified taxation system to other taxation regimes

(As amended by Federal Law No. 101-FZ of July 21, 2005)

1. Organizations that, prior to the transition to the simplified taxation system, used the accrual method when calculating corporate income tax, when switching to the simplified taxation system, they comply with the following rules:

(As amended by Federal Law No. 101-FZ of July 21, 2005)

1) as of the date of transition to the simplified taxation system, the tax base shall include amounts of money received before the transition to the simplified taxation system as payment under agreements, the execution of which the taxpayer carries out after the transition to the simplified taxation system;

(As amended by Federal Law No. 101-FZ of July 21, 2005)

2) has expired. - Federal Law of July 21, 2005 N 101-FZ;

3) are not included in the tax base cash received after the transition to a simplified taxation system, if according to the rules tax accounting according to the accrual method, these amounts were included in income when calculating the tax base for corporate income tax;

(As amended by Federal Law No. 101-FZ of July 21, 2005)

4) expenses incurred by the organization after the transition to the simplified taxation system are recognized as expenses deductible from the tax base on the date of their implementation, if such expenses were paid before the transition to the simplified taxation system, or on the date of payment, if payment was made after the transition organizations for the simplified taxation system;

(As amended by Federal Law No. 101-FZ of July 21, 2005)

5) funds paid after the transition to the simplified taxation system to pay for the expenses of the organization are not deducted from the tax base, if before the transition to the simplified taxation system such expenses were taken into account when calculating the tax base for corporate income tax in accordance with Chapter 25 of this Code.

(As amended by Federal Law No. 101-FZ of July 21, 2005)

2. Organizations that used the simplified taxation system, when switching to the calculation of the tax base for corporate income tax using the accrual method, comply with the following rules:

1) are recognized as income income in the amount of proceeds from the sale of goods (performance of work, provision of services, transfer of property rights) during the period of application of the simplified taxation system, payment (partial payment) of which was not made before the date of transition to the calculation of the tax base for income tax accrual basis;

2) expenses are recognized as expenses for the acquisition during the period of application of the simplified taxation system of goods (works, services, property rights) that were not paid (partially paid) by the taxpayer before the date of transition to the calculation of the tax base for income tax on an accrual basis, if otherwise is not provided by Chapter 25 of this Code.

The income and expenses specified in subparagraphs 1 and 2 of this paragraph shall be recognized as income (expenses) of the month of transition to the calculation of the tax base for corporate income tax using the accrual method.

2.1. When an organization switches to a simplified taxation system with the object of taxation in the form of income reduced by the amount of expenses, the tax accounting on the date of such a transition reflects the residual value of acquired (constructed, manufactured) fixed assets and acquired (created by the organization itself) intangible assets that are paid up to transition to a simplified taxation system, in the form of the difference between the purchase price (construction, manufacture, creation by the organization itself) and the amount of accrued depreciation in accordance with the requirements of Chapter 25 of this Code.

When a taxpayer transfers from an object of taxation in the form of income to an object of taxation in the form of income reduced by the amount of expenses, on the date of such transfer, the residual value of fixed assets acquired during the period of application of the simplified taxation system with the object of taxation in the form of income is not determined.

When switching to a simplified taxation system with the object of taxation in the form of income reduced by the amount of expenses, an organization applying the taxation system for agricultural producers (single agricultural tax) in accordance with Chapter 26.1 of this Code, the residual value of acquired (constructed, manufactured) fixed assets and acquired (created by the organization itself) intangible assets, determined on the basis of their residual value as of the date of transition to the payment of the unified agricultural tax, reduced by the amount of expenses determined in the manner prescribed by subparagraph 2 of paragraph 4 of Article 346.5 of this Code , for the period of application of Chapter 26.1 of this Code.

When switching to a simplified taxation system with the object of taxation in the form of income reduced by the amount of expenses, an organization applying the taxation system in the form of a single tax on imputed income for certain types of activities in accordance with Chapter 26.3 of this Code, tax accounting as of the date of this transition shall reflect the residual value of acquired (constructed, manufactured) fixed assets and acquired (created by the organization itself) intangible assets before the transition to the simplified taxation system in the form of the difference between the price of acquisition (construction, manufacture, creation by the organization itself) of fixed assets and intangible assets and the amount of depreciation accrued in the manner established by the legislation of the Russian Federation on accounting, for the period of application of the taxation system in the form of a single tax on imputed income for certain types of activities.

(Clause 2.1 as amended by Federal Law No. 155-FZ of July 22, 2008)

3. In the event that an organization switches from a simplified taxation system (regardless of the object of taxation) to a general taxation regime and has fixed assets and intangible assets, the costs of acquiring (construction, manufacture, creation by the organization itself, completion, additional equipment, reconstruction, modernization and technical re-equipment) of which, carried out during the period of application of the general taxation regime prior to the transition to the simplified taxation system, are not fully transferred to expenses for the period of application of the simplified taxation system in the manner prescribed by paragraph 3 of Article 346.16 of this Code, as of the date of transition to the payment of corporate income tax in tax accounting, the residual value of fixed assets and intangible assets is determined by reducing the residual value of these fixed assets and intangible assets, determined on the date of transition to the simplified taxation system, by the amount of expenses determined for the period changing the simplified taxation system in the manner prescribed by paragraph 3 of Article 346.16 of this Code.

(Clause 3 as amended by Federal Law No. 155-FZ of July 22, 2008)

4. When switching from other taxation regimes to a simplified taxation system and from a simplified taxation system to other taxation regimes, individual entrepreneurs apply the rules provided for in clauses 2.1 and this article.

(Clause 4 was introduced by Federal Law No. 101-FZ of July 21, 2005)

5. Organizations and individual entrepreneurs that previously applied the general taxation regime, when switching to the simplified taxation system, comply with the following rule: the amounts of value added tax calculated and paid by the taxpayer of value added tax from the amounts of payment, partial payment received before the transition to the simplified system taxation on account of the forthcoming supply of goods, performance of work, provision of services or transfer of property rights, carried out in the period after the transition to the simplified taxation system, are deductible in the last tax period preceding the month of the transition of the value added tax taxpayer to the simplified taxation system, if documents are available , indicating the return of tax amounts to buyers in connection with the transition of the taxpayer to a simplified taxation system.
(Clause 5 was introduced by Federal Law No. 85-FZ of May 17, 2007)

6. Organizations and individual entrepreneurs that used the simplified taxation system, when switching to the general taxation regime, comply with the following rule: the amounts of value added tax presented to a taxpayer using the simplified taxation system when they purchase goods (works, services, property rights) that were not included in the expenses deductible from the tax base when applying the simplified taxation system, are accepted for deduction upon transition to the general taxation regime in the manner prescribed by Chapter 21 of this Code for taxpayers of value added tax.
(Clause 6 was introduced by Federal Law No. 85-FZ of May 17, 2007)

Article 346.25.1. Features of the application of a simplified system of taxation by individual entrepreneurs based on a patent

(Introduced by Federal Law No. 101-FZ of July 21, 2005)

1. Individual entrepreneurs engaged in the types of entrepreneurial activities specified in paragraph 2 of this article are entitled to switch to a simplified taxation system based on a patent.

(Clause 1 as amended by Federal Law No. 155-FZ of July 22, 2008)

2. Application of the simplified taxation system based on a patent is allowed for individual entrepreneurs engaged in the following types of entrepreneurial activities:

(as amended by Federal Law No. 155-FZ of July 22, 2008)

1) repair and tailoring of clothing, fur and leather products, hats and products from textile haberdashery, repair, tailoring and knitting of knitwear;

2) repair, coloring and tailoring of footwear;

3) making felted shoes;

4) production of textile haberdashery;

5) production and repair of metal haberdashery, keys, license plates, street signs;

6) production of mourning wreaths, artificial flowers, garlands;

7) production of fences, monuments, metal wreaths;

8) production and repair of furniture;

9) production and restoration of carpets and rugs;

10) repair and Maintenance household radio-electronic equipment, household machines and household appliances, repair and manufacture of metal products;

11) production of sports fishing equipment;

12) chasing and engraving of jewelry;

13) production and repair of games and toys, except for computer games;

14) manufacture of products of folk art crafts;

15) production and repair of jewelry, bijouterie;

16) production of plucked wool, raw hides and skins of cattle, equines, sheep, goats and pigs;

17) dressing and dyeing of animal skins;

18) dressing and dyeing of fur;

19) processing of tolling washed wool into knitted yarn;

20) wool comb;

21) grooming pets;

22) protection of orchards, orchards and green spaces from pests and diseases;

23) production of agricultural implements from the material of the customer;

24) repair and manufacture of cooper's utensils and pottery;

25) manufacture and repair of wooden boats;

26) repair of tourist equipment and inventory;

27) sawing wood;

28) engraving works on metal, glass, porcelain, wood, ceramics;

29) production and printing of business cards and invitation cards;

30) photocopying, binding, stitching, edging, cardboard work;

31) shoe shine;

32) activity in the field of photography;

33) production, editing, distribution and screening of films;

34) maintenance and repair of motor vehicles;

35) provision of other types of services for the maintenance of motor vehicles (washing, polishing, applying protective and decorative coatings to the body, cleaning the interior, towing);

36) provision of services of toastmaster, actor at celebrations, musical accompaniment of ceremonies;

37) provision of services by hairdressers and beauty salons;

38) motor transport services;

39) provision of secretarial, editorial and translation services;

40) maintenance and repair office machines and computer technology;

41) monophonic and stereophonic recording of speech, singing, instrumental performance of the customer on magnetic tape, CD. Re-recording of musical and literary works on magnetic tape, CD;

42) services for the supervision and care of children and the sick;

43) residential cleaning services;

44) housekeeping services;

45) repair and construction of housing and other buildings;

46) production of installation, electrical installation, sanitary and welding works;

47) residential interior design and decoration services;

48) services for the acceptance of glassware and secondary raw materials, with the exception of scrap metal;

49) glass and mirror cutting, artistic processing of glass;

50) glazing services for balconies and loggias;

51) services of baths, saunas, solariums, massage rooms;

52) training services, including in paid circles, studios, courses, and tutoring services;

53) coaching services;

54) services in green economy and decorative floriculture;

55) production of bread and confectionery;

56) transfer into temporary possession and (or) use of garages, own residential premises, as well as residential premises erected on suburban land plots;

(Item 56 as amended by Federal Law No. 155-FZ of July 22, 2008)

57) services of porters at railway stations, bus stations, air terminals, airports, sea and river ports;

58) veterinary services;

59) paid toilet services;

60) funeral services;

61) services of street patrols, security guards, watchmen and watchmen.

62) catering services;

(Item 62 was introduced by Federal Law No. 155-FZ of July 22, 2008)

63) services for the processing of agricultural products, including the production of meat, fish and dairy products, bakery products, vegetable and fruit and berry products, products and semi-finished products from flax, cotton, hemp and timber (excluding lumber);

(Item 63 was introduced by Federal Law No. 155-FZ of July 22, 2008)

64) services related to the marketing of agricultural products (storage, sorting, drying, washing, packaging, packaging and transportation);

(Item 64 was introduced by Federal Law No. 155-FZ of July 22, 2008)

65) provision of services related to the maintenance of agricultural production (mechanized, agrochemical, land reclamation, transport works);

(Item 65 was introduced by Federal Law No. 155-FZ of July 22, 2008)

66) grazing;

(Item 66 was introduced by Federal Law No. 155-FZ of July 22, 2008)

67) hunting management and hunting;

(Item 67 was introduced by Federal Law No. 155-FZ of July 22, 2008)

68) engaging in private medical practice or private pharmaceutical activities by a person who has a license for these types of activities;

> (clause 68 was introduced by the Federal Law of July 22, 2008 N 155-FZ)

69) carrying out private detective activities by a licensed person.

(Item 69 was introduced by Federal Law No. 155-FZ of July 22, 2008)

(Clause 2 as amended by Federal Law No. 85-FZ of May 17, 2007)

2.1. When applying the simplified system of taxation based on a patent, an individual entrepreneur has the right to engage employees, including under civil law contracts, the average number of which, determined in the manner established by the federal executive body authorized in the field of statistics, should not exceed for the tax period five persons.

(Clause 2.1 was introduced by Federal Law No. 155-FZ of July 22, 2008)

2.2. A taxpayer is considered to have lost the right to apply the simplified taxation system based on a patent and switched to the general taxation regime from the beginning of the tax period for which the corresponding patent was issued to him in the following cases:

if in the calendar year in which the taxpayer applies the simplified taxation system based on a patent, his income exceeded the amount of income established by Article 346.13 of this Code, regardless of the number of patents received in the specified year;

if during the tax period there is a non-compliance with the requirements established by paragraph 2.1 of this article.

The amounts of taxes payable in accordance with the general taxation regime are calculated and paid individual entrepreneur who have lost the right to apply the simplified taxation system based on a patent, in the manner prescribed by the legislation of the Russian Federation on taxes and fees for newly registered individual entrepreneurs.

(Clause 2.2 as amended by Federal Law No. 201-FZ of July 19, 2009)

3. The decision on the possibility for individual entrepreneurs to apply the simplified taxation system based on a patent in the territories of the constituent entities of the Russian Federation shall be made by the laws of the respective constituent entities of the Russian Federation.

(as amended by Federal Law No. 155-FZ of July 22, 2008).

The adoption by the constituent entities of the Russian Federation of decisions on the possibility of individual entrepreneurs applying the simplified taxation system based on a patent does not prevent such individual entrepreneurs from applying, at their choice, the simplified taxation system provided for in Articles 346.11 - 346.25 of this Code. At the same time, the transition from a simplified taxation system based on a patent to general order application of the simplified taxation system and vice versa can be carried out only after the expiration of the period for which a patent is issued.
(as amended by Federal Law No. 85-FZ of May 17, 2007)

4. A document certifying the right of individual entrepreneurs to apply the simplified taxation system based on a patent is a patent issued to an individual entrepreneur by a tax authority for carrying out one of the types of entrepreneurial activities provided for in paragraph 2 of this article.

The form of a patent is approved by the federal executive body authorized to control and supervise taxes and fees.

A patent is issued at the choice of the taxpayer for a period of one to 12 months. The tax period is the period for which a patent is issued.
(as amended by Federal Law No. 155-FZ of July 22, 2008)

5. An application for a patent shall be submitted by an individual entrepreneur to the tax authority at the place where the individual entrepreneur is registered with the tax authority no later than one month before the individual entrepreneur begins to apply the simplified taxation system based on a patent.

The form of this application is approved by the federal executive body authorized to control and supervise taxes and fees.

The tax authority is obliged within ten days to issue a patent to an individual entrepreneur or notify him of the refusal to issue a patent.

The form of a notice of refusal to grant a patent is approved by the federal executive body authorized to control and supervise taxes and fees.

When issuing a patent, its duplicate is also filled in, which is stored in the tax authority.

A patent is valid only on the territory of the subject of the Russian Federation on the territory of which it was issued.
(paragraph introduced by Federal Law No. 85-FZ of May 17, 2007)

A taxpayer who has a patent is entitled to apply for another patent in order to apply the simplified taxation system based on a patent in the territory of another subject of the Russian Federation.
(paragraph introduced by Federal Law No. 85-FZ of May 17, 2007)

If an individual entrepreneur is registered with the tax authority in one constituent entity of the Russian Federation, and submits an application for a patent to the tax authority of another constituent entity of the Russian Federation, this individual entrepreneur is obliged, together with an application for a patent, to file an application for registration in this tax authority.

(the paragraph was introduced by Federal Law No. 155-FZ of July 22, 2008)

6. The annual cost of a patent is determined as the corresponding tax rate provided for by paragraph 1 of Article 346.20 of this Code, the percentage of the annual income established for each type of entrepreneurial activity provided for by paragraph 2 of this Article, which is potentially possible to receive by an individual entrepreneur.

In the event that an individual entrepreneur receives a patent for more than short term the cost of the patent is subject to recalculation in accordance with the duration of the period for which the patent is issued.

7. The amount of annual income potentially obtainable by an individual entrepreneur is established for a calendar year by the laws of the constituent entities of the Russian Federation for each type of entrepreneurial activity, for which the use of a simplified taxation system based on a patent is allowed for individual entrepreneurs. At the same time, differentiation of such annual income is allowed, taking into account the characteristics and place of doing business by individual entrepreneurs in the territory of the corresponding subject of the Russian Federation. If the law of the subject of the Russian Federation for any of the types of entrepreneurial activities specified in paragraph 2 of this article does not change the amount of annual income potentially receivable by an individual entrepreneur for the next calendar year, then in this calendar year, when determining the annual cost of a patent, the amount of potentially the annual income possible to be received by an individual entrepreneur, acting in the previous year. The amount of potential annual income is annually subject to indexation by the deflator coefficient specified in paragraph two of clause 2 of Article 346.12 of this Code.
(as amended by Federal Laws No. 85-FZ of May 17, 2007, No. 201-FZ of July 19, 2009)

In the event that the type of entrepreneurial activity provided for by paragraph 2 of this article is included in the list of types of entrepreneurial activity established by paragraph 2 of Article 346.26 of this Code, the amount of annual income potentially to be received by an individual entrepreneur on this species entrepreneurial activity cannot exceed the amount of basic profitability established by Article 346.29 of this Code in relation to the relevant type of entrepreneurial activity, multiplied by 30.

7.1. The amount of annual income potentially obtainable by an individual entrepreneur is established for a calendar year by the laws of the constituent entities of the Russian Federation for each type of entrepreneurial activity, for which the use of a simplified taxation system based on a patent is allowed for individual entrepreneurs. At the same time, differentiation of such annual income is allowed, taking into account the characteristics and place of doing business by individual entrepreneurs in the territory of the corresponding subject of the Russian Federation. If the law of the subject of the Russian Federation for any of the types of entrepreneurial activities specified in paragraph 2 of this article does not change the amount of annual income potentially receivable by an individual entrepreneur for the next calendar year, then in this calendar year, when determining the annual cost of a patent, the amount of potentially the annual income possible to be received by an individual entrepreneur, acting in the previous year.

If the type of entrepreneurial activity provided for by paragraph 2 of this article is included in the list of types of entrepreneurial activity established by paragraph 2 of Article 346.26 of this Code, the amount of annual income potentially to be received by an individual entrepreneur from this type of entrepreneurial activity cannot exceed the amount of basic profitability established by article 346.29 of this Code in relation to the relevant type of entrepreneurial activity, multiplied by 30.

(Clause 7.1 was introduced by Federal Law No. 204-FZ of July 19, 2009)

8. Individual entrepreneurs who have switched to a simplified system of taxation based on a patent shall pay one third of the cost of a patent no later than 25 calendar days after the start of entrepreneurial activities based on a patent.

(as amended by Federal Law No. 137-FZ of July 27, 2006)

9. In case of violation of the conditions for applying the simplified taxation system based on a patent, as well as in case of non-payment (incomplete payment) of one third of the cost of a patent within the period established by paragraph 8 of this article, an individual entrepreneur loses the right to apply a simplified taxation system based on a patent in the period for which has been granted a patent.

(as amended by Federal Law No. 165-FZ of July 17, 2009)

In this case, an individual entrepreneur must pay taxes in accordance with the general taxation regime. At the same time, the cost (part of the cost) of the patent paid by the individual entrepreneur is not refundable.

An individual entrepreneur is obliged to inform the tax authority about the loss of the right to apply the simplified taxation system based on a patent and the transition to a different taxation regime within 15 calendar days from the start of applying a different taxation regime.
(paragraph introduced by Federal Law No. 85-FZ of May 17, 2007)

An individual entrepreneur who has switched from a simplified taxation system based on a patent to another taxation regime is entitled to switch back to a simplified taxation system based on a patent not earlier than three years after he lost the right to apply a simplified taxation system based on a patent.
(paragraph introduced by Federal Law No. 85-FZ of May 17, 2007)

10. Payment of the remaining part of the cost of the patent is made by the taxpayer no later than 25 calendar days from the date of the end of the period for which the patent was received. At the same time, when paying the remaining part of the cost of the patent, it is subject to reduction by the amount of insurance premiums for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with motherhood, compulsory medical insurance, compulsory social insurance against accidents at work and occupational diseases.

(as amended by Federal Laws No. 137-FZ of 27.07.2006, No. 85-FZ of 17.05.2007, No. 213-FZ of 24.07.2009)

11. The tax declaration provided for by Article 346.23 of this Code shall not be submitted by taxpayers of the simplified taxation system based on a patent to the tax authorities.
(Clause 11 was introduced by Federal Law No. 85-FZ of May 17, 2007)

12. . Taxpayers of the simplified system of taxation based on a patent keep tax records of income in the manner prescribed by Article 346.24 of this Code.
(Clause 12 was introduced by Federal Law No. 85-FZ of May 17, 2007, as amended by Federal Law No. 155-FZ of July 22, 2008)