What taxes does an individual entrepreneur pay on the simplified tax system without employees? Simplified tax system.

Today, the simplified mode is one of the most popular among individual entrepreneurs. And this is quite understandable: a low tax burden, exemption from a number of tax payments, simple tax accounting and a focus on small businesses - such advantages of simplified taxation for individual entrepreneurs are of considerable importance when choosing a taxation system. Let us consider in more detail the advantages of the simplified tax system, how an entrepreneur can switch to a simplified regime and choose a tax object, we will give examples of calculating a single tax.

Features and Benefits

Simplification is an effective means of saving, reducing the tax burden, and this is of particular importance for those who have just started their business.

Simplified entrepreneurs pay single tax, which allows them not to pay the following individual entrepreneur taxes on the simplified tax system (clause 3 of article 346.11 of the Tax Code of the Russian Federation):

• Personal income tax on income received from "simplified" activities. The tax will have to be paid on dividends, as well as on mortgage income (at a rate of 9%), on winnings, income on bank deposits and other income taxed at the rate of 35% specified in paragraph 2 of Art. 224 of the Tax Code of the Russian Federation),
• Tax on the property of individuals used for doing business. Here, too, there is an exception that has been in force since 2015: if the tax is paid from the cadastral value of objects included in the list approved by the laws of the constituent entities of the Russian Federation, then simplistic people also pay it (clause 7 of article 378.2 of the Tax Code of the Russian Federation),
• VAT, except for the importation of goods through the customs of the Russian Federation and in the cases listed in Article 174.1 of the Tax Code of the Russian Federation. You will also have to pay VAT if the individual entrepreneur issues an invoice to the buyer, highlighting the amount of tax in it.

What other taxes an individual entrepreneur pays on the simplified tax system depends on his activities. If the individual entrepreneur has cars or other vehicles, transport tax, owners of land used in business - land tax, when using water resources - water tax, etc.

For himself, the IP lists in Pension Fund RF and FFOMS fixed amounts of contributions in the amount, according to Art. 14 of the law of July 24, 2009 No. 212-FZ. When hiring workers, an individual entrepreneur will pay for them insurance premiums, as well as transfer personal income tax as a tax agent.

In addition to tax optimization, a simplified taxation system for individual entrepreneurs allows an entrepreneur to choose a tax object with a more favorable rate for him. The object of taxation under the simplified tax system can be:

• income - 6% is paid to the budget,
• the difference between income and expenses - 15% is deducted to the budget.

Regional authorities have the right to reduce these rates for certain categories of payers up to 1% for "income" and up to 5% for "income minus expenses". For newly created individual entrepreneurs, regions can introduce "tax holidays", that is, apply a 0% tax rate from the date of registration for two years. Such holidays may be valid for simplistic workers working in the social and scientific fields, as well as in the field of production and personal services.

Entrepreneurs do not have to keep accounts, but keeping tax accounting mandatory for them. Simplified taxation of individual entrepreneurs requires filling out only one register - the book of income and expenses (KUDiR). The form and procedure for filling out the book are approved by order of the Ministry of Finance of the Russian Federation of October 22, 2012 No. 135n. It can be kept on paper or electronically by printing and stitching all the pages at the end of the year. It is not required to register KUDiR with the IFTS. An entrepreneur should have a book of accounts even with zero performance indicators, because for its absence an individual entrepreneur can be fined by the tax authorities.

You can combine the simplified taxation system for individual entrepreneurs with UTII or the patent system. This is convenient for those who carry out more than one type of activity, then for each of them you can choose the most profitable mode. In this case, tax accounting must be kept separately for income and expenses received from “simplified” activities and from activities under a different tax regime.

Based on the results of each quarter, you need to calculate advance payments. When the calendar year ends, a single tax calculation should be made. Payment terms:

• advances - before the 25th day of the month following the quarter,
• single tax simplified tax system for the year - until April 30 of the next year.

In terms of the “simplified” tax, IP reporting on the simplified tax system needs to be submitted only once a year. This is a declaration under the simplified tax system, which is submitted on the same date as the tax payment - no later than April 30.

How to switch IP to simplified?

Not every individual entrepreneur can become a simplistic. According to paragraph 2 of Art. 346.12 of the Tax Code of the Russian Federation, the simplified tax system for individual entrepreneurs in 2016 has a number of restrictions and is not available for the following categories:

• manufacturers excisable goods,
• Individual entrepreneurs engaged in the extraction and trade of certain minerals,
• private notaries and lawyers,
• payers of the unified agricultural tax (ESHN),
• Sole proprietorships with an average of more than 100 employees per year.

For individual entrepreneurs it is not limited, as for organizations, residual value fixed assets and the amount of "transitional" income for the previous period.

To do this, it is necessary to take into account not only the magnitude of tax rates, but also how profitable the "simplified" business will be in the near future. The “income” tax rate is more than twice as low as the “income minus expenses” tax rate, but this does not mean that the amount of tax with “income” simplification will always be less. Let's look at this with a simple example.

The income of an individual entrepreneur for the year is 100,000 rubles. Expenses for the same period - 60,000 rubles.

The use of "USN 6 percent" for individual entrepreneurs will result in a tax amount of 6,000 rubles:

100,000 x 6% = 6,000

But even applying the simplified tax system “income minus expenses”, he will have to pay the same amount to the budget:

(100,000 - 60,000) x 15% = 6,000

It is obvious that the difference between income and expenses should be chosen as a tax object only when the share of expenses accounts for more than 60% of the amount of income. Let's increase expenses in our example to 70,000 rubles, and the tax will significantly decrease:

(100,000 - 70,000) x 15% = 4,500

Recall that at the regional level, the single "simplified" tax rates may be different, so check their value with your tax office.

Please note that individual entrepreneurs are participants in a joint activity or trust management property, are deprived of the right to choose a tax object, and apply only “income minus expenses” under the simplified tax system.

An important point: you can change the selected tax object only from January 1 of the next year (clause 2 of article 346.14 of the Tax Code of the Russian Federation). This cannot be done during the year.

If, when switching to the simplified tax system from another mode, the object in the notification was indicated by the entrepreneur incorrectly, then this error can be corrected. To do this, another (refined) notification is submitted before the simplified tax system for individual entrepreneurs begins to apply, that is, until December 31 of the same year in which the initial notification was submitted. Newly created individual entrepreneurs working on the simplified tax system from the date of registration can change the object only from the beginning of the next year (letter of the Federal Tax Service of Russia dated 06/02/2016 No. SD-3-3/2511).

How to calculate tax for individual entrepreneurs on the simplified tax system?

Entrepreneurs must independently calculate the amount of the single tax on the simplified tax system. The tax base is calculated according to the Book of Accounting for Income and Expenses - KUDiR, its maintenance is mandatory for everyone, regardless of the applied tax object. Income and expenses are entered into the accounting book in chronological order and must be supported by relevant documents. "Simplified" income is determined in accordance with Art. 346.15 of the Tax Code of the Russian Federation, the costs must comply with the list of costs in Art. 346.16 of the Tax Code of the Russian Federation.

Calculation of 6% tax for individual entrepreneurs on simplified 2016

When calculating a single tax on "income", the expenses of a simplified taxpayer do not affect the tax base. But to reduce the amount of tax or advance payments, you can take into account insurance premiums to funds paid in reporting period. Entrepreneurs without employees take deductions fixed contributions“for themselves” completely, and employers can reduce the tax due to insurance premiums by only 50%.

Please note that fixed contributions for individual entrepreneurs in 2016: in the Pension Fund of the Russian Federation 19356.48 rubles and in the FFOMS 3796.85 rubles. If the income exceeded 300,000 rubles, an additional 1% is deducted from the excess amount to the Pension Fund, but not more than 135,495.36 rubles. General maximum amount fixed contributions to the PFR for the year - 154,851.84 rubles.

In addition, the following expenses can be deducted from the amount of the single tax on the “simplified 6 percent” for individual entrepreneurs in 2016:

• sick leave paid to the employee for the first 3 days of illness,
• contributions under contracts personal insurance for the benefit of employees
• sales tax - in terms of tax on trading activities.

The sales tax can be fully credited, and the remaining payments, taking into account insurance contributions to the funds, should not reduce the single tax by more than half.

Please note: insurance premiums reduce the single tax only for the period in which they were transferred to the funds. For example, it is impossible to offset when calculating the advance payment for the 3rd quarter, contributions paid in previous quarters. Therefore, it is more profitable for individual entrepreneurs to pay fixed contributions “for themselves” not in one payment, but quarterly in installments.

How to calculate the tax: cumulative income, according to KUDiR, is multiplied by 6%, you need to subtract from the amount received tax deductions and advance payments previously transferred to the budget. If the result is a negative amount, then the tax is not paid.

Example 1

IP for 2016 received 1,000,000 rubles of income. During the year, he paid tax advances: for the 1st quarter - 4000 rubles, for the 2nd quarter - 6000 rubles, for the 3rd quarter - 7500 rubles. In the 4th quarter of 2016, the individual entrepreneur transferred insurance premiums for himself to the funds - 30,153.33 rubles. IP has no employees. Let's calculate the tax:

• 1,000,000 x 6% = 60,000 - the amount of a single tax per year.
• 4000 + 6000 + 7500 + 30,153.33 = 47,653.33 - deductible amount.
• 60,000 - 47,653.33 = 12,346.67 - tax payable for the year.

The IP will transfer 12,347 rubles to the budget of the IP at the end of the year.

The advance payments are calculated in the same way as the annual tax amount, with the advance payments of previous quarters deducted.

Example 2

An individual entrepreneur without employees earned 100,000 rubles in the 1st quarter, 90,000 rubles in the 2nd quarter, and 95,000 rubles in the 3rd quarter. Every quarter, he paid 5,000 rubles of insurance premiums for himself to the funds, a total of 15,000 rubles for 3 quarters. For the 1st quarter, an advance tax was transferred in the amount of 1000 rubles, for the 2nd quarter - 400 rubles. For the 3rd quarter, the calculation of the tax advance will be as follows:

• (100,000 + 90,000 + 95,000) x 6% = 17,100 - tax for 9 months.
• (5000 + 5000 + 5000) + (1000 + 400) = 16,400 - the amount of deductions and paid advances for 9 months.
• 17,100 - 16,400 = 700 - the amount of the advance payment.

For the 3rd quarter, you need to transfer an advance on tax - 700 rubles.

Example 3

The income of an individual entrepreneur on a simplified system for the year is 2,000,000 rubles. During the year, the IP transferred 70,000 rubles of insurance premiums for its employees to the funds. Tax advances are listed in the amount of 40,000 rubles.

• (2,000,000 x 6%) = 120,000 - the amount of tax without deductions.
• 70,000 rubles of contributions to the funds were paid for employees, but they cannot be fully deducted, since this is more than 50% of the tax amount:
• 120,000 x 50% \u003d 60,000 - the maximum amount of insurance premiums by which tax can be reduced.
• 120,000 - 60,000 - 40,000 = 20,000 - the amount of tax payable minus insurance premiums and previous advance payments.

Calculation of 15% tax on the simplified taxation system for IP 2016

Expenses that are used as deductions for "income" simplification, with the simplified tax system "income minus expenses" are fully accounted for as expenses.

Example 1

For the year, the IP received 1,000,000 rubles of income, expenses - 700,000 rubles. Advance payments for three quarters totaled 36,000 rubles. Let's calculate the tax for the year:

• (1,000,000 - 700,000) x 15% = 45,000 - the amount of a single tax per year.
• 45,000 - 36,000 \u003d 9,000 - the amount of a single tax that an individual entrepreneur will pay to the budget.

In contrast to the simplification “by income”, with the simplified tax system “income minus expenses”, the tax must be paid even if a zero or negative result is obtained. In this case, the budget is transferred minimum tax, equal to 1% of the amount of "simplified" income of IP for the year (Article 346.18 of the Tax Code of the Russian Federation).

You will also have to pay the “minimum wage” if the calculated amount of tax turned out to be less than 1% of income. The difference between the single and minimum tax can be included in the next year's expenses (clause 6 of article 346.18 of the Tax Code of the Russian Federation).

Example 2

IP income for the year - 1,000,000 rubles, expenses - 970,000 rubles. Let's calculate the tax:

• (1,000,000 - 970,000) x 15% = 4500 - the amount of a single tax.
• 1,000,000 x 1% = 10,000 - minimum tax.

When comparing, we see that the amount of the minimum tax is greater than the single tax. You have to pay to the budget a large amount of two, that is, the “minimum wage” in the amount of 10,000 rubles.

On advance payments, you can also reduce the minimum tax, and not just the single one.

Example 3

IP for the year received 300,000 rubles of income and made 320,000 rubles of expenses. In the 1st quarter was listed advance payment for a tax of 3,000 rubles, a loss was received in the 2nd and 3rd quarters, and no advances were accrued. How much will you have to pay in the budget in this case?

(300,000 - 320,000) \u003d - 20,000 - a loss was received at the end of the year, which means that a single tax is not charged.

300,000 x 1% \u003d 3,000 - the minimum tax for the year has been accrued.

3000 - 3000 = 0 - the advance payment against the minimum tax has been credited.

As a result, you do not need to transfer anything to the budget.

BCC for payment of the simplified tax system in 2016 for individual entrepreneurs

IN payment order or receipts for the payment of a single tax, the budget classification code (BCC) must be indicated. Such codes are assigned to all types of taxes and other payments received by the budget. KBK consists of twenty digits. If the code is indicated with errors, then the payment will not be received as intended, and this may lead to the accrual of fines by the tax authorities.

To avoid such problems, you need to correctly fill out payment document when paying corporate taxes. Simplified 2016 provides for different BCCs depending on the object of taxation:

BCC for IP USN "income"

BCC for IP USN "income minus expenses"

Hello dear readers! In this article, you will find out what taxes an individual entrepreneur pays on various systems taxation. The article will be useful for novice entrepreneurs to understand that there is nothing wrong with doing business legally and that taxes in Russia are acceptable. So, let's begin.

By the way, businessmen have long been accustomed to solving questions of this nature and many others in this service, try to minimize risks and save time.

What taxes do sole proprietors need to pay?

To determine what taxes to the budget an individual entrepreneur needs to pay and how to calculate them, you need to know what taxation system he uses. In general, the list of taxes looks like this:

— income tax according to the chosen taxation scheme;

- transport and land taxes, (provided that you use vehicles or land in your business);

- insurance premiums.

Income tax is paid based on the type of business you carry out and which system of taxation you prefer. Let's look at the main options.

IP in general mode

If you remain on the general taxation regime and do not use the special regime, you must pay all relevant BASIC taxes. The general regime for individual entrepreneurs does not exclude the payment of certain taxes as under simplified regimes, therefore, in the state budget have to list:

— personal income tax (in the form of 13% of the income received from the business);

- VAT (at a rate of 18% or another rate in cases established by the Tax Code);

Plus, an individual entrepreneur must pay three more taxes, depending on the conditions of your business: on property; land; transport.

Naturally, they are paid only when the entrepreneur needs these vehicles, land or property to run his business.

IP on a simplified system (USN)

An individual entrepreneur on simplified taxation must pay tax under the simplified tax system at the appropriate rate, depending on tax base:

— 6% of the amount of income;

- 15% of the difference "income minus expenses".

The simplified tax system gives an individual entrepreneur exemption from personal income tax and VAT, but property tax, which is considered from the cadastral value, must already be paid.

IP on imputation (UTII) or patent

IP on imputation must pay tax at a rate of 15% of imputed income. This income, in turn, is equal to the potential amount of IP revenue for a particular activity. It is calculated like this:

IA \u003d Underlying Return x Physical Indicator x K1 x K2

The values ​​of basic returns required for calculating the amount of tax and the performance indicators for specific activities that fall under the use of UTII are taken into account in the Tax Code. The base yield is indicated in rubles on a monthly basis. Special indicators are the physical characteristics of the IP business, depending on the type of activity. Among them can be used: the area of ​​the trading floor, the number of cars Vehicle, the number of seats or simply the number of employees. To determine the amount of imputed income for your activities, you need to find these indicators in the table given in the Tax Code.

The coefficient K1 is the value of the deflator, which is set for a year.

The K2 coefficient is an adjustment factor for the basic profitability, which is set at the regional level depending on the business conditions.

If the activity of an individual entrepreneur is suitable for patent taxation, then he pays the amount of the patent. This amount is calculated as 6% of the amount of possible annual income from his type of activity. The values ​​of the possible annual income for each type of activity are established at the regional level in the form of the approval of the law.

Individual entrepreneurs using taxation under UTII or a patent do not pay personal income tax, VAT plus property tax, with the exception of property for which tax is calculated from the cadastral value. But taxes on transport and land are paid in the same way as under the STS or OSNO.

Important: Individual entrepreneurs need to take into account that the tax under simplification or the general regime is calculated based on the actual amounts of income. It turns out that if the individual entrepreneur did not conduct his business and did not receive income, then you do not need to pay tax.

With UTII and a patent, the tax is calculated from the amount of possible income, respectively, these taxes will have to be paid even when the individual entrepreneur does not conduct business and has no income during this period.

Payroll taxes and insurance premiums

IP receives status tax agent when hiring employees. In this case, he must list in personal income tax budget with their wages in the amount of 13%. Plus, the individual entrepreneur must transfer insurance premiums to his employees in accordance with the current approved rates.

If an individual entrepreneur works alone and does not have employees, then he is obliged to transfer insurance premiums for himself. These amounts are fixed by law. They are paid mandatory and do not change depending on whether the individual entrepreneur conducts his activities or not.

For 2017, the following amounts were fixed:

To pay insurance premiums pension insurance 23,400 rubles per year;

To pay insurance premiums health insurance 4 590 rubles per year.

These amounts are valid for all individual entrepreneurs and are not recalculated depending on their revenue on an annualized basis. As a result, you need to transfer 27,990 rubles to the funds at a time or in four amounts - once a quarter, but strictly before the end of the current year.

In the case when the annual income of an individual entrepreneur exceeded the amount of 300 thousand rubles, then an additional amount of 1% of the excess must be paid to the PF.

Example: you are an individual entrepreneur, you earned 600 thousand rubles in a year.

Until the end of the year in without fail you must transfer insurance premiums for the relevant types of insurance: 23,400 rubles and 4,590 rubles. Moreover, before the end of the first quarter of the year following the reporting one, it is necessary to make an additional payment in the PF:

(600 - 300) x 0.01 \u003d 3 thousand rubles.

As a result, your contributions to pension insurance at the end of the year will amount to 23,400 + 3,000 = 26,400 rubles. and 4,590 rubles. - for medical insurance.

In this case, there is a limit on the possible size pension contributions, in 2017 it is equal to the minimum wage x 8 x 12 x 26% = 187,200 rubles.

Example: your annual income is 20 million rubles.

You paid 23,400 rubles. for pension insurance and 4,590 rubles. for health insurance. Additional payment in the form of 1% should be equal to:

(20,000 - 300) x 0.01% \u003d 197 thousand rubles.

But you should not pay pension contributions more than 187,200 rubles.

As a result, 23,400 rubles. you have already paid, so in addition you need to transfer before the end of the 1st quarter of the next year in the PF:

187,200 - 23,400 \u003d 163,800 rubles.

Insurance premiums can be taken into account when calculating tax. From the initial calculated amount of the IP tax on the simplified tax system 6% or UTII subtracts:

- the full amount of insurance premiums for himself - if he does not hire employees and works alone;

- the amount of insurance premiums for its employees, but not more than 50% of the originally calculated tax amount - if it hires employees.

If an individual entrepreneur uses the simplified tax system 15% or OSNO, then he has the right to take into account insurance premiums as part of his expenses. Under the patent system, these contributions cannot reduce the tax.

pivot table

Conclusion

So you found out what taxes the IP pays. If you have questions, ask in the comments! Also, expect new articles from Daria, in which she will tell you the intricacies of taxation systems, how to report on individual entrepreneur taxes, where to go, how to fill out, how much to pay, etc.

Along with general regime taxation, the legislation provides for special tax regimes. These special regimes provide taxpayers with easier ways to calculate and pay taxes, submit tax reporting. One of the most popular special regimes is the simplified taxation system (STS, USNO or USO). Simplified in tax code in 2017 is dedicated to Ch. 26.2. USN. What it is in simple terms, and what are the features of this tax regime, we will tell you in our consultation.

Who can apply USN

Not all organizations and individual entrepreneurs can apply the simplified tax system. They do not have the right to apply simplified taxation in 2017, in particular:

• organizations with branches;
• pawnshops;
• organizations and individual entrepreneurs engaged in the production of excisable goods;
• organizers of gambling;
• organizations in which the share of participation of other organizations is more than 25% (except for deposits public organizations disabled under certain conditions);
• organizations and individual entrepreneurs who average population more than 100 employees;
• organizations whose residual value of depreciable fixed assets exceeds 150 million rubles.

A complete list of persons who are given in paragraph 3 of Art. 346.12 of the Tax Code of the Russian Federation.

What taxes does the simplified tax system replace?

The use of a simplified form of taxation for an LLC exempts it in the general case from paying income tax, property tax and VAT. Individual entrepreneurs do not pay personal income tax on their business income, as well as property tax on business real estate and VAT. At the same time, simplistic people pay contributions to off-budget funds. Organizations on the simplified tax system may be recognized or income tax, pay, and in some cases, and. An individual entrepreneur on a simplified system must also act as a tax agent (clause 5, article 346.11 of the Tax Code of the Russian Federation). For example, if he hires employees, then from their remuneration in the manner provided for in Ch. 23 of the Tax Code of the Russian Federation. It is also important to separate the entrepreneurial activities of an individual entrepreneur and his activities as an ordinary citizen. For example, entrepreneurial income of an individual entrepreneur on the simplified tax system is not subject to personal income tax, but the income of an individual not related to entrepreneurial activity is subject to personal income tax in the usual manner. The entrepreneur pays property tax, transport and land taxes as an ordinary individual according to notifications from the Federal Tax Service. In addition, entrepreneurs and organizations pay on a simplified system (clause 3 of article 346.11 of the Tax Code of the Russian Federation). This is the simplified taxation on the USN.

The main tax for organizations and individual entrepreneurs on the simplified tax system is actually a “simplified” tax.

USN in 2017

The maximum income under the simplified tax system for organizations and individual entrepreneurs in 2017 should not exceed 150 million rubles. (Clause 4, Article 346.13 of the Tax Code of the Russian Federation). Otherwise, the right to use the system taxation of the simplified tax system is lost.

At the end of each reporting (quarter) and tax (year) period in 2017, the payer on the simplified tax system must compare his income with marginal income.

To do this, you need to add up your sales income (Article 249 of the Tax Code of the Russian Federation) and non-operating income(Article 250 of the Tax Code of the Russian Federation), recognized by the "cash" method and reflected in the Book of Income and Expenses.

At the same time, if in previous years the organization paid income tax and used the accrual method, then to the amount of its income of the current year you need to add the amount Money, which were received before the transition to the simplified tax system, but the contracts for which the prepayment was received were executed only in the current year.

The taxpayer of the simplified tax system, whose income limit was exceeded in 2017, ceases to be a simplified taxpayer from the 1st day of the quarter in which this excess was allowed. He proceeds to pay taxes on DOS or UTII, if the conditions of activity allow the application of this special regime. At the same time, in order to switch to UTII, it is necessary to submit an Application to the tax office (approved by Order of the Federal Tax Service of Russia dated December 11, 2012 No. ММВ-7-6 / [email protected]) within five working days from the date of commencement of the imputed activity. If the excess became known later than five days after the end of the quarter, then before submitting the Application, the organization or individual entrepreneur becomes taxpayer on the OSN.

How to calculate tax

Simplified tax is defined as the product and the tax rate.

With the simplified tax system, the tax base is monetary terms.

If the object of taxation, then the tax base for the simplified tax system in this case will be the monetary value of income reduced by the amount of expenses (clause 2 of article 346.18 of the Tax Code of the Russian Federation).

The composition of the expenses that the simplified person has the right to take into account in this special regime is given in Art. 346.16 of the Tax Code of the Russian Federation. This list is closed.

An important feature of the recognition of income and expenses on the simplified tax system is the fact that the "cash" method is used. The "cash" method of accounting for the income of a simplified person means that his income is recognized on the date of receipt of funds and other property or repayment of debt in another way (clause 1 of article 346.17 of the Tax Code of the Russian Federation). Accordingly, expenses are recognized after their actual payment (clause 2 of article 346.17 of the Tax Code of the Russian Federation).

Simplified bets

With USN interest rates tax also depend on (Article 346.20 of the Tax Code of the Russian Federation) and are different for the simplified tax system "income" and the simplified tax system "income minus expenses":

The above rates are maximum. By the laws of the constituent entities of the Russian Federation, the rates of the simplified tax system "income" and "income minus expenses":

When paying the minimum tax, the simplified tax can reduce this amount by advance payments under the simplified tax system already transferred in the current year based on the results of reporting periods.

BCC with USN

USN payers quarterly calculate and transfer advance tax payments to the budget no later than the 25th day of the month following the quarter, as well as tax for the year no later than March 31 (for organizations) and April 30 (for individual entrepreneurs). When transferring tax in the payment, the code must be indicated without fail budget classification(KBK) tax on the simplified tax system.

The BCC for the simplified tax system can be found in the Instructions on the procedure for applying the budget classification of the Russian Federation (Order of the Ministry of Finance dated July 1, 2013 No. 65n). So, for the simplified tax system with the object of taxation "income", the total BCC for 2017 is 182 1 05 01011 01 0000 110.

However, when paying to the budget, it is necessary to indicate a specific BCC of the simplified tax system, depending on whether the tax itself, tax penalties or fines on the simplified tax system are paid. So, the BCC USN "6 percent" in 2017 is as follows:

At the same time, the BCC USN "income" in 2017 for individual entrepreneurs and organizations is the same.

If the simplistic person chose income reduced by the amount of expenses as an object of taxation, then the BCC USN “income minus expenses” for individual entrepreneurs and organizations in 2017 is as follows:

Since 2017, the simplified taxpayer has been paying the minimum tax under the simplified tax system at a rate of 1% of his income for the same CCC as the regular tax under the simplified tax system "income minus expenses".

Tax return under USN

The deadline for filing a simplified tax return for organizations is no later than March 31 of the next year. For individual entrepreneurs, this period has been extended: the declaration for the year must be submitted no later than April 30 of the next year (clause 1 of article 346.23 of the Tax Code of the Russian Federation). At the same time, if the last day for submitting the declaration falls on a weekend, the deadline date is transferred to the next business day (clause 7, article 6.1 of the Tax Code of the Russian Federation). Yes, for IP tax return according to the simplified tax system for 2016, it can be submitted no later than 05/02/2017.

Upon termination of activities under the simplified tax system, the organization and the individual entrepreneur, within 15 working days after the date of termination, submit a notification to their tax office indicating the date of termination of activities (clause 8 of article 346.13 of the Tax Code of the Russian Federation). In this case, the declaration on the simplified tax system is submitted no later than the 25th next month(Clause 2, Article 346.23 of the Tax Code of the Russian Federation).

If, during the period of application of the simplified tax system, the simplified taxpayer ceased to satisfy the conditions for applying this special regime, the tax return for the simplified tax system is submitted no later than the 25th day of the month following the quarter in which the right to apply simplified taxation was lost.

How accounting and tax accounting is conducted on the simplified tax system

A simplified organization is required to keep accounting records. A simplified entrepreneur decides for himself whether to keep records or not, because he does not have such an obligation (Article 6 of the Federal Law of December 6, 2011 No. 402-FZ).

LLC on the USN maintains accounting records in the general manner in accordance with Federal Law No. 402-FZ of December 6, 2011, Accounting Regulations (PBU) and others legal acts.

Recall that the simplified tax records are kept in the Book of Accounting for Income and Expenses of Organizations and Individual Entrepreneurs Using the Simplified Taxation System (KUDiR) (Order of the Ministry of Finance dated October 22, 2012 No. 135n), according to the "cash" method.

This is the fundamental difference between the approach to accounting and tax accounting under the USN. After all, according to general rule in accounting facts economic activity organizations should be recorded in the reporting period in which they occurred, regardless of the receipt or payment of cash (accrual method).

Those simplifiers who are classified as and are not required to undergo a mandatory audit can apply simplified methods of conducting accounting.

Using simplified accounting, LLC can bring accounting and tax accounting closer together, because the simplified procedure makes it possible to use the "cash" method in reflection business transactions. Features of accounting on the "cash" method can be found in the Standard recommendations for the organization of accounting for small businesses (Order of the Ministry of Finance of the Russian Federation of December 21, 1998 No. 64n).

The annual financial statements of a simplifier consist of a balance sheet, a statement of financial results and appendices to them (statement of changes in equity, statement of cash flows, statement of intended use of funds) (clause 1, article 14 of Federal Law No. 402-FZ of 06.12.2011).

Those organizations and individual entrepreneurs on the simplified tax system that use simplified accounting methods can also draw up a simplified financial statements. This means that the balance sheet, income statement, report on the intended use of funds include indicators only for groups of articles (without detailing indicators for articles), and in annexes to balance sheet, report on financial results, report on the intended use of funds, only the most important information, in the opinion of the simplistic, is given (

Starting to discuss IP taxes, it is worth noting right away that IP is not entity, and the usual physical, but with the right to conduct entrepreneurial activities (individual entrepreneur). Due to this significant difference from LLC, JSC, etc., taxes paid by individual entrepreneurs can be much easier and simpler than for legal entities.

We recommend paying taxes and conducting business calculations in non-cash form using a special .

The tax burden of an individual entrepreneur consists not only of the taxes themselves, but also. Unlike paid taxes, the amount of which can be regulated by choosing the right taxation system, insurance premiums are a fixed amount. An individual entrepreneur should not pay taxes if they are not yet conducting activities, but insurance premiums for themselves must be transferred all the time that the entrepreneur's data is listed in the USRIP, i.e. immediately after registration.

Insurance premiums are understood to mean contributions to pension and medical insurance, as well as to the Social Insurance Fund, if the individual entrepreneur has employees. The amount of insurance premiums does not depend on the chosen tax regime or on whether entrepreneurial activity is carried out at all. Further on taxes and individual entrepreneur contributions, we tried to tell plain language and highly structured.

IP insurance premiums 2019

Individual entrepreneur contributions for compulsory pension insurance

IP insurance premiums for OPS in 2019 are fixed amount established by the Government of the Russian Federation - 29 354 ruble for a full year. This formula is valid when calculating contributions, unless the income of an individual entrepreneur for 2019 exceeded 300 thousand rubles. If the income received is greater, then the amount of insurance premiums increases by another 1% of income received in excess of this limit.There is also an upper limit on the amount of insurance premiums to the Pension Fund - no more than 234 832 ruble.

Individual entrepreneur contributions for compulsory health insurance

IP insurance premiums for CHI for 2019 are set at 6 884 ruble. Please note that contributions to compulsory medical insurance do not increase with income growth, and amount to a constant amount.

In total, the contributions of individual entrepreneurs in 2019 for themselves with an annual income not exceeding 300 thousand rubles (including in the absence of activity or profit from it) will amount to 36238 rubles.

Individual entrepreneur contributions for their employees

If the entrepreneur uses hired labor, then in addition to insurance premiums for himself, he must pay insurance premiums for his employees.

In general, insurance premiums for employees consist of:

• payments for compulsory pension insurance in the PFR - 22%;
• payments for compulsory social insurance in the FSS - 2.9%;
• payments for compulsory health insurance in the MHIF - 5.1%.

Additionally, a contribution is paid to the FSS for compulsory insurance from accidents at work and occupational diseases (from 0.2% to 8.5%). In Art. 58 of the law of 24.07.09 No. 212-FZ also indicated reduced rates insurance premiums for employees, which can be applied depending on the types of activities, categories of employees, the chosen taxation system and other conditions.

Benefits for the payment of insurance premiums

Since 2013, the so-called grace periods non-payment of insurance premiums when the entrepreneur does not conduct business, tk. is serving on conscription, is on leave to care for a child under one and a half years old, is disabled, a person over 80 years old, or is the spouse of a contract serviceman or diplomatic worker and does not have employment opportunities. To receive this benefit, you must contact your tax office, with a statement and documentary evidence that entrepreneurial activity is not being conducted.

In all other cases - additional work for hire or a civil law contract, reaching retirement age, lack of activity or profit from it - the entrepreneur must transfer insurance premiums for himself. Tax office will stop accruing them only after the exclusion of IP data from the state register.

Entrepreneurs who have not been registered since the beginning of the year do not calculate insurance premiums in full, but taking into account the days that have passed since the date.

Insurance premium calculator

It is necessary to pay insurance premiums in the amount of: - p.

The payout is made up of:

IP taxes

To avoid a situation in which you will not be able to apply a preferential tax regime, you should carefully consider the choice of OKVED codes for individual entrepreneurs, since the tax authorities do not allow reporting on special regimes for a number of activities. For those who need help choosing allowed codes, we can offer a free selection of OKVED codes.

In order for individual entrepreneur taxes not to become the main item of its expenses, it is worth asking yourself a few questions.

1. Will the expected income be constant or will it change?

Between Income Irregularity and Choice tax system there is a direct connection, and, based on this, it is worth making a calculation of the expected income at least a quarter ahead. On the USN, ESHN and OSN modes tax base, i.e. the amount from which taxes will be calculated arises only when the entrepreneur begins to receive real income. In the UTII and PSN regimes, the basis for such calculations are other indicators specified in the Tax Code, therefore, in these cases, the individual entrepreneur must pay taxes regardless of the amount of income received, including if there is no income at all.

In the absence of regular income at the beginning of the activity, we recommend choosing a simplified system, with which you can then switch to UTII or a patent, having previously calculated the amount of taxes on these modes and making sure that in your case it will be more profitable.

2. Will hired labor be involved and how many workers will be required?

The number of employees when choosing a taxation system can become a limiting factor, for example, for PSN the number of employees should not exceed 15 people, and for the simplified tax system and UTII - 100 people. The cost of a patent will also depend on the number of employees, in those regions and for those types of activities that take into account this indicator.The presence of employees will also be important in cases where an individual entrepreneur has the opportunity to reduce tax payable at the expense of paid insurance premiums (on all taxation systems, except patent).

3. What proportion of income will be expenses, and can you document them?

When choosing between the options of the simplified tax system “Income 6%” or the simplified tax system “Income minus expenses 15%”, one must imagine the amount of expected expenses. In cases where possible expenses will exceed 60% of income, it is worth choosing “Income minus expenses”, but only if you can document the expenses. If there are no supporting documents, or the share of expenses is less than 60% of income, then the “Income” option is more profitable.

4. What types of activities in your region are included in the lists of types for PSN and UTII?

Types of activities for UTND and PSN are determined annually regional laws, and in your particular territory, these lists can be both expanded (for PSN) and reduced (for UTII), compared to those indicated in the Tax Code of the Russian Federation. Maybe it's hard for you right now compare all these criteria, but then we will consider each regime in more detail, which will clarify the issue of choosing a taxation system.

And for those who prefer an individual approach, we can offer a free consultation with a tax specialist who will help you choose a taxation regime that takes into account the specifics of your particular business and region.

IP taxes on the simplified tax system

Let's start with the most popular system among small businesses and IP - simplified system taxation (STS) or, as it is usually called by the people, "simplified". Entrepreneurs working on a simplified system are payers of a single tax, which replaces for them payment of personal income tax from business activities and property tax used in business. The object of taxation on the simplified tax system is income or income reduced by the amount of expenses, so here you can choose the option or .

Income is recognized not only from the sale of goods and services, i.e. revenue, but also some others, called non-operating. The expenses include not those that the entrepreneur himself considers reasonable, but a closed list of them, given in Art. 346.16 of the Tax Code of the Russian Federation. I must say that this list is quite extensive and for the most part recognizes the real costs of individual entrepreneurs. In addition to the expenses themselves, the code also spells out the procedure for their recognition, in particular, expenses can be taken into account only after payment. Responsible must be approached documentation expenses, because violation of the requirements for supporting documents may lead to their non-recognition by the tax office.

The tax base for the "Income" option is the monetary value of income. For the “Income minus expenses” option, the tax base will be the monetary value of income reduced by the amount of expenses. To calculate the amount of tax payable, you need to multiply the tax base by the tax rate, which is equal to 6% for “Income” and 15% for “Income minus expenses”.

To develop certain types of activities and attract investment to the regions, local authorities can reduce the standard tax rate from 15% to 5%. You can find out what rate and for what activity is approved in your territory in the regional law on the establishment of differentiated tax USN rates. Such a preference is applicable only for the “Income minus expenses” option, and the rate for the “Income” option remains unchanged - 6%. Thus, if your area has a reduced tax rate, and you can confirm your expenses, then IP taxes at application of the simplified tax system"Income minus expenses" can be kept to a minimum.

But even taking into account the costs, it is important not to overdo it, because. here the individual entrepreneur has an obligation to pay the minimum tax. What does it mean? If you have worked at a loss, i.e. expenses exceed the income received, you will have to pay a minimum tax of 1% of the income received.

The “Income” option can be a particularly attractive option to reduce the single tax on insurance premiums paid. At the same time, individual entrepreneurs without employees can reduce the accrued tax by the entire amount of contributions, and with low incomes, a situation may arise that there will be no single tax payable at all. Individual entrepreneurs with employees can reduce the single tax at the expense of the amounts of insurance premiums paid both for themselves and for employees, but not more than 50%.

It is not allowed to reduce the single tax calculated for payment by the amount of insurance premiums for “Income minus expenses”, but the insurance premiums that the individual entrepreneur pays for himself and for his employees can be taken into account in expenses when calculating the tax base, which also reduces the single tax payable.

Let's finish our acquaintance with the simplified version of the restrictions that must be observed to work on this system. There are few of them for individual entrepreneurs - the number of employees should not exceed one hundred people, the simplified tax system is not allowed in the extraction and sale of minerals (except for common ones) and in the production of excisable goods. In addition, an individual entrepreneur may lose the right to simplified taxation after his income for 2019 exceeds 150 million rubles.

If you consider the simplified system profitable and convenient for yourself, then you can prepare an application for the transition to the simplified tax system 2019 absolutely free of charge:

IP taxes on PSN

The patent system of taxation or IP patent is the only tax regime intended only for individual entrepreneurs. A patent can be obtained for any specified in Art. 346.43 of the Tax Code of the Russian Federation. This list can be expanded local authorities, and about which types of activities a patent can be obtained, you need to find out in regional laws or in the territorial tax office.

The patent is valid only in the territory of that municipality where it was issued, so the individual entrepreneur must submit an application to the Federal Tax Service at the place of validity of the patent. For cargo transportation, it is allowed to use one patent when providing services in different regions of the Russian Federation, but only if the transportation contracts are concluded at the place of registration of the individual entrepreneur. Restrictions for this regime apply only to the number of employed workers - no more than 15, and the loss of the right to use the PSN will occur if the annual income exceeds 60 million rubles.

Calculating the annual cost of a patent is quite simple. To do this, you need to know the "potentially possible annual income" for the selected type of activity and multiply it by 6%. You can also find out the amount of potential income from the regional law on PSN. Another option is to calculate the cost of a patent. A patent is issued for a period of one to twelve months, but within a calendar year. An individual entrepreneur can have several patents and calculate its cost for each of them.

The payment for the patent is as follows:

• A patent issued for a period of up to six months must be paid in full no later than the expiration date of its validity;
• If the term of a patent is from six months to a year, then one third of its total cost must be paid no later than 90 days after the start of validity, and two thirds - no later than the expiration date of the patent.

It is impossible to reduce the cost of a patent for paid insurance premiums, but it is provided reduced rate insurance premiums for IP employees working in this mode.

IP taxes on UTII

An imputed tax or imputation, as well as a patent, is valid only for certain types of activities specified in Art. 346.26. Regional laws may not only limit this list, but even not allow the use of this regime on their territory (for example, in Moscow). A single tax for a month is calculated using a rather complex formula - DB *FP* K1* K2*15%.

Let's see what this set of letters and numbers means:

• DB - this is per month in rubles (we find in the table given in Article 346.29 of the Tax Code)
• FP - physical indicator (indicated in the same place)
• K1 - deflator coefficient, annually approved by the Government of the Russian Federation. In 2019, K1 is 1.915
• K2 - correction factor, established by regional laws in the range from 0.005 to 1.

Because the taxable period according to UTII is equal to a quarter, then they usually calculate the amount of tax for three months. An individual entrepreneur must pay the imputed tax by the 25th day of the month following the reporting quarter.

On UTII, as well as on simplified taxation, there is the possibility of reducing the single tax payable at the expense of insurance premiums paid for oneself and for employees. If an individual entrepreneur works alone, then the entire amount of contributions paid for himself can be deducted, and when the entrepreneur has employees, then contributions for himself and for them can be taken into account, and the tax can be reduced by no more than 50%.In addition to the restriction on the number of employees (no more than one hundred), this mode also has specific restrictions on the physical indicator, for example, the area of ​​​​the trading floor should not exceed 150 square meters. m.

IP taxes on UAT

The unified agricultural tax is intended for agricultural producers, i.e. those who produce, process and sell agricultural products. This also includes fisheries organizations and entrepreneurs. The main condition for ESHN - the share of income from the sale of agricultural products or catch must exceed 70% general income from goods and services.

The agricultural tax is calculated according to the same principles as the USN “Income minus expenses”, but the tax rate is unchanged and amounts to 6% of income reduced by the amount of expenses. ESHN is not permitted for taxpayers producing excisable goods.

IP taxes on OSNO

And, finally, if an individual entrepreneur has not chosen any of the special modes, then he will work on the main taxation system. In addition to the rate of 20%, 10% or 0%, you will have to pay income tax individuals(personal income tax). The tax base for individual entrepreneurs in this regime will be income from business activities, to which it is allowed to apply the so-called professional deductions - documented and economically justified expenses. If expenses cannot be confirmed, then the income received can only be reduced by 20%.

The tax rate in the general case here will be equal to 13% if the entrepreneur was Russian in the reporting year tax resident, i.e. stayed on the territory of the Russian Federation for at least 183 days during consecutive 12 calendar months.

But if IP on common system decided to do business from abroad, and was not recognized as a tax resident, then, even as a Russian citizen, he falls into a big financial trap - all income received by him is taxed at a rate of 30%, while professional deductions cannot be used.

Insurance premiums for OSN can be taken into account in expenses in full, both for yourself and for employees. It is worth choosing DOS if the bulk of your buyers will be VAT payers, who will benefit from working with you, because they will be able to take into account the input VAT. And then, you need to carefully calculate your estimated income and confirmed expenses.

Combining tax regimes to reduce individual entrepreneur taxes

Another opportunity for those who know how to count their money is the combination of different tax regimes. This means that you can calculate the estimated tax burden and work on one type of activity in one mode, and choose a more profitable option for another type. The combination of modes is also possible for one activity, if you do business at different facilities.Possible options combination of UTII and USN, PSN and USN, UTII and PSN, ESHN and UTII. It is impossible to combine the simplified tax system with the unified agricultural tax and the simplified tax system with the DOS.

It is difficult to talk about the benefits of combining regimes without giving examples, because to do this, you need to calculate the amount of taxes for an imputed regime and a patent in a particular region and by type of activity, but you just need to know that such options have the right to be. This concludes our review general principles the choice of the tax system, taking into account which the taxes of individual entrepreneurs can be legally reduced.

If you did not manage to pay taxes or contributions on time, then in addition to the tax itself, you will also have to pay a penalty in the form of a penalty fee, which can be calculated using our calculator.