Simplified taxation system. Simplified taxation system Regional rates USN year
Now there is a lot of information on the Internet that STS rates by region in 2017 will be changed and almost halved. In this article, we will consider the rates of the simplified tax system for 2016 and 2017, and also why this tax payment system is more convenient and simpler.
Status quo
In 2016, the maximum tax rates for the simplified taxation system were (Article 346.20 of the Tax Code of the Russian Federation):
- 6% - only from income;
- 15% - from income minus costs.
As you can see, these values depend on the object of taxation itself. According to our information STS rates in 2017 there will be no significant changes.
USN rates by region
Crimea
The minimum rates for the constituent entities of the Russian Federation can take the following values:
- с1% - from income;
- 5% - from income minus expenses.
For example, according to the law of the Republic of Crimea dated October 26, 2016 No. 293-ЗРК / 2016, the rate for the simplified tax system in its territories in 2017-2021 will be:
- 4% - from income;
- 10% - from income minus costs.
In 2016, these values were 3 and 7%, respectively. At the same time, in 2017 - 2021, the rate for the object "income minus expenses" Crimea may reduce to 3%.
Moscow
In the main capital, the STS rate for the object "income minus expenses" has been lowered to 10% in relation to such activities as:
- manufacturing industries;
- sports activities;
- animal and plant breeding activities;
- social services for these types.
But here, too, there are some nuances. Such a preferential type of activity should bring from 75 percent of the proceeds for the entire tax period.
In each case, the final tax rate on the simplified tax system is regulated by the corresponding law of the region of Russia.
Private entrepreneurs
As for individual entrepreneurs, in general, the laws of the regions for businessmen do not exclude a rate of 0%. But in the event that entrepreneurs are registered after the relevant preferential provisions have been brought into effect. Besides, there are more conditions.
Read also Codes of the new USN declaration: values
These individual entrepreneurs should conduct their activities in the following areas:
- social;
- scientific;
- production;
- various household services.
Moreover, more specific classes should be prescribed by the constituent entities of the Russian Federation in the relevant laws. That's why, new tax rates, if they are adopted, they will not greatly affect these areas.
Important: for the areas listed above, according to the results of the tax period, receipts from the relevant activities should amount to 70% of the total amount of income. In addition, regions may impose additional restrictions on the application of the 0% zero rate.
Minimum tax in 2017
If a simplified person with an object "income minus costs" wants to know what his minimum tax on the simplified tax system can be, then it is necessary to make calculations that can be easily carried out using the formula below:
(Income - Expenses) × STS rate |
1% is the minimum tax on all income on the simplified tax system for the tax period. Moreover, the difference between it and the usual calculation procedure can be:
- take into account in the future period;
- enter into the composition of the loss, if any.
There is also such a possibility: when paying the very minimum tax, reduce its amount by advance deductions for the simplified tax system, which have already been made.
"1) Section 1. Section A. Agriculture, forestry, hunting, fishing and fish farming:- 02.2 Logging - tax rate;
- 02.40.2 Provision of services in the field of logging;
- 10 Food production;
- 11.07 Manufacture of soft drinks; production of mineral waters and other bottled drinking water;
- 13 Manufacture of textiles;
- 14 Manufacture of clothing;
- 15 Manufacture of leather and leather products;
- 16 Woodworking and manufacture of wood and cork products, except furniture, manufacture of articles of straw and plaiting materials;
- 17 Manufacture of paper and paper products;
- 18 Printing activities and copying of information carriers;
- 20 Manufacture of chemicals and chemical products (excluding subgroup 20.14.1 and group 20.51);
- 21 Production of medicines and materials used for medical purposes;
- 22 Manufacture of rubber and plastic products;
- 23 Manufacture of other non-metallic mineral products;
- 24 Metallurgical production;
- 25 Manufacture of finished metal products, except for machinery and equipment (except for subclass 25.4);
- 26 Manufacture of computers, electronic and optical products;
- 27 Manufacture of electrical equipment;
- 28 Manufacture of machinery and equipment not included in other categories;
- 29 Manufacture of motor vehicles, trailers and semi-trailers;
- 30 Manufacture of other vehicles and equipment;
- 31 Manufacture of furniture;
- 32 Manufacture of other finished goods;
- 33 Repair and installation of machinery and equipment;
2) Section 3. Section E. Water supply; water disposal, organization of waste collection and disposal, activities to eliminate pollution:
- 37 Collection and treatment of waste water;
- 38 Collection, processing and disposal of waste; processing of secondary raw materials;
3) Section 4. Section J. Activities in the field of information and communication:
- 59 Production of motion pictures, video films and television programs, publishing of sound recordings and sheet music;
- 60 Activities in the field of television and radio broadcasting;
4) Section 5. Section M. Professional, scientific and technical activities:
- 71 Activities in the field of architecture and engineering design; technical testing, research and analysis;
- Veterinary activities;
5) Section 6. Section P. Education:
- 85.4 Additional education;
6) Section 7. Section Q. Activities in the field of health and social services:
- 86 Activities in the field of health care;
- 87 Residential care activities;
- 88 Provision of social services without housing;
7) Section 8. Section R. Activities in the field of culture, sports, leisure and entertainment:
- 90 Creative activities, activities in the field of art and entertainment;
- 91 Activities of libraries, archives, museums and other cultural objects;
- 93 Activities in the field of sports, recreation and entertainment;
8) Section 9. Section S. Provision of other types of services:
- 96 Activities for the provision of other personal services (excluding groups 96.04 and 96.09) "
To reduce tax pressure on business entities, a simplified special regime (STS) has been introduced. The USN rates by region in 2018 differ. This is due to the fact that the regional authorities have been given the right to adjust the percentage of this tax within the established maximum value. Each fact of a change in the percentage is supported by the publication of a regional law.
STS: rates and objects of taxation
When switching to a simplified scheme, business entities are given a choice between two taxation options:
- Application of STS “income” - the interest rate in 2018 is multiplied by the income indicator.
- Use as a taxable object of the amount of income, reduced by the costs incurred in the period under review.
In the first method, the calculation takes into account all income transactions related to the sale, and non-operating cash receipts. Exceptions to this rule are given in clause 1 of Art. 346.15. The STS rate "income" is lower than for the second criterion, but the tax base is higher. If you make a transition to a special mode with an object that takes into account not only incomes, but also costs, then:
- additional benefits can be obtained provided that expenses in relation to income are at least 60%;
- under the STS “income minus expenses”, the rate is lower than in the case of the formation of the tax base only from income receipts;
- the list of costs that can be used to reduce the amount of the calculated tax is limited and regulated by law (Article 346.16 of the Tax Code of the Russian Federation);
- each expense transaction must have documentary evidence, otherwise the regulatory authorities will not allow a separate amount to be set off.
According to the STS “income minus expenses”, the tax rate with this feature is the only possible option for switching to a special regime for persons participating in a simple partnership agreement, for the parties to an agreement on the transfer of property into trust. STS - rates of 2018:
- For business entities using the income-based tax calculation method, the maximum percentage is 6.
- With the scheme for calculating the simplified taxation system “income minus expenses” (2018), the rate is at the level of 15%.
A decrease in the standard levels of tax rates by regional authorities is possible up to 5% on the basis of income transactions taking into account costs, 1% for cases of formation of the calculation base only from income. The zero value of the percentage of the STS rate in 2018 can be fixed for certain categories of entrepreneurs who received the status of individual entrepreneurs for the first time. The effect of the reduced rate has a time limit - it can be applied no more than two years from the date of registration.
The standard rate of the STS "income" (2018) is approved by the Tax Code of the Russian Federation in Art. 346.20. Regional features of the work of simplified people are spelled out in the laws of the constituent entities of the Russian Federation. The amount of tax payable when choosing a calculation method taking into account the costs incurred cannot be zero. The entrepreneur is obliged to transfer to the budget an amount of at least 1% of the volume of income in the billing period. The resulting difference between the tax calculated using the usual formula and the minimum payment is recorded in the costs of the next year.
Full table of USN rates (income minus expenses) by region
P / p No. |
Region name |
STS rates in percent |
Regional governing document |
Note |
||
"income" |
"income minus expenses" |
date |
||||
Altai region |
Art. 346.20 of the Tax Code of the Russian Federation |
|||||
Amurskaya Oblast |
Art. 346.20 of the Tax Code of the Russian Federation |
|||||
Arkhangelsk region |
||||||
Art. 346.20 of the Tax Code of the Russian Federation |
||||||
Astrakhan region |
Art. 346.20 of the Tax Code of the Russian Federation |
|||||
Belgorod region |
||||||
Art. 346.20 of the Tax Code of the Russian Federation |
||||||
Bryansk region |
Art. 346.20 of the Tax Code of the Russian Federation |
|||||
Vladimir region |
||||||
Volgograd region |
Art. 346.20 of the Tax Code of the Russian Federation |
|||||
Vologodskaya Oblast |
Art. 346.20 of the Tax Code of the Russian Federation |
|||||
Voronezh region |
||||||
Moscow city |
||||||
For cases with the first registration |
||||||
Art. 346.20 of the Tax Code of the Russian Federation |
||||||
Jewish Autonomous Region |
||||||
For cases with the first registration |
||||||
Art. 346.20 of the Tax Code of the Russian Federation |
||||||
Zabaykalsky Krai |
||||||
For cases with the first registration |
||||||
Art. 346.20 of the Tax Code of the Russian Federation |
||||||
Ivanovo region |
||||||
If the requirements specified in the law are met |
||||||
Art. 346.20 of the Tax Code of the Russian Federation |
||||||
Irkutsk region |
Art. 346.20 of the Tax Code of the Russian Federation |
|||||
Kabardino-Balkar Republic |
Differentiation by revenue, average salary per employee and average headcount |
|||||
Art. 346.20 of the Tax Code of the Russian Federation |
||||||
Kaliningrad region |
Art. 346.20 of the Tax Code of the Russian Federation |
|||||
Kaluga region |
||||||
Art. 346.20 of the Tax Code of the Russian Federation |
||||||
Kamchatka Krai |
0; 1; 2; 3; 4; 5 |
|||||
Karachay-Cherkess Republic |
For those working in a special economic zone and for business entities in certain areas |
|||||
Art. 346.20 of the Tax Code of the Russian Federation |
||||||
Kemerovo region |
||||||
For cases with the first registration |
||||||
Kirov region |
||||||
For cases with the first registration |
||||||
Art. 346.20 of the Tax Code of the Russian Federation |
||||||
Kostroma region |
Art. 346.20 of the Tax Code of the Russian Federation |
|||||
For cases with the first registration |
||||||
Krasnodar region |
Art. 346.20 of the Tax Code of the Russian Federation, reduced rates were in effect until January 2018 |
|||||
Krasnoyarsk region |
Art. 346.20 of the Tax Code of the Russian Federation |
|||||
Kurgan region |
||||||
Art. 346.20 of the Tax Code of the Russian Federation |
||||||
Kursk region |
||||||
Art. 346.20 of the Tax Code of the Russian Federation |
||||||
Leningrad region |
||||||
Art. 346.20 of the Tax Code of the Russian Federation |
||||||
Lipetsk region |
||||||
The norm is relevant for individual entrepreneurs who first received this status |
||||||
Magadan Region |
||||||
The norm is relevant for individual entrepreneurs who first received this status |
||||||
Moscow region |
||||||
48 / 2015-03 and 152 / 2015-03 |
04/09/2015 and 10/07/2015 |
by the end of 2020 |
||||
Art. 346.20 of the Tax Code of the Russian Federation |
||||||
Murmansk region |
||||||
Nenets Autonomous Okrug |
||||||
Nizhny Novgorod Region |
Art. 346.20 of the Tax Code of the Russian Federation |
|||||
The norm is relevant for individual entrepreneurs who first received this status |
||||||
Novgorod region |
Art. 346.20 of the Tax Code of the Russian Federation |
|||||
The norm is relevant for individual entrepreneurs who first received this status |
||||||
Novosibirsk region |
Art. 346.20 of the Tax Code of the Russian Federation |
|||||
The norm is relevant for individual entrepreneurs who first received this status |
||||||
Omsk region |
The norm is relevant for individual entrepreneurs who first received this status |
|||||
Art. 346.20 of the Tax Code of the Russian Federation |
||||||
Orenburg region |
3104/688-IV-OZ |
|||||
Oryol Region |
The norm is relevant for individual entrepreneurs who first received this status |
|||||
to 2018 |
||||||
for 2018 |
||||||
Penza region |
||||||
Art. 346.20 of the Tax Code of the Russian Federation |
||||||
Perm Territory |
||||||
Primorsky Krai |
Applies to entrepreneurs who received the status of an individual entrepreneur for the first time |
|||||
Art. 346.20 of the Tax Code of the Russian Federation |
||||||
Pskov region |
||||||
Art. 346.20 of the Tax Code of the Russian Federation |
||||||
Republic of Adygea (Adygea) |
Art. 346.20 of the Tax Code of the Russian Federation |
|||||
Altai Republic |
Differentiation by type of activity |
|||||
For registered individual entrepreneurs for the first time |
||||||
Art. 346.20 of the Tax Code of the Russian Federation |
||||||
Republic of Bashkortostan |
For the first time registered and employed in the provision of personal services for the population, social area and production activities |
|||||
Art. 346.20 of the Tax Code of the Russian Federation |
||||||
The Republic of Buryatia |
For those who were registered for the first time after 07/08/2015 |
|||||
Depends on the type of activity, the structure of income, the volume of payroll and the average number of employees |
||||||
Art. 346.20 of the Tax Code of the Russian Federation |
||||||
The Republic of Dagestan |
||||||
For the first time registered since January 2016, there are restrictions on the level of revenue and headcount |
||||||
Art. 346.20 of the Tax Code of the Russian Federation |
||||||
The Republic of Ingushetia |
||||||
Republic of Kalmykia |
The division of entrepreneurs into groups is carried out with reference to the types of activity |
|||||
Republic of Karelia |
0; 5; 10 or 12.5 |
|||||
Komi Republic |
With regard to a limited list of activities |
|||||
"Tax holidays" for those registered for the first time, valid until 2021 |
||||||
Art. 346.20 of the Tax Code of the Russian Federation |
||||||
Republic of Crimea |
||||||
Mari El Republic |
Art. 346.20 of the Tax Code of the Russian Federation |
|||||
The norm is relevant for individual entrepreneurs who first received this status |
||||||
The Republic of Mordovia |
||||||
Temporary tax exemption for those who received the status of a commercial entity for the first time |
||||||
Art. 346.20 of the Tax Code of the Russian Federation |
||||||
The Republic of Sakha (Yakutia) |
0% is established with reference to tables of correspondence of types of activities |
|||||
Republic of North Ossetia - Alania |
||||||
Art. 346.20 of the Tax Code of the Russian Federation |
||||||
Republic of Tatarstan (Tatarstan) |
||||||
Art. 346.20 of the Tax Code of the Russian Federation |
||||||
Tyva Republic |
||||||
The Republic of Khakassia |
||||||
Rostov region |
||||||
Art. 346.20 of the Tax Code of the Russian Federation |
||||||
Ryazan Oblast |
The norm is relevant for individual entrepreneurs who first received this status |
|||||
Samara Region |
Art. 346.20 of the Tax Code of the Russian Federation |
|||||
St. Petersburg |
||||||
Art. 346.20 of the Tax Code of the Russian Federation |
||||||
Saratov region |
||||||
The norm is relevant for individual entrepreneurs who first received this status |
||||||
Art. 346.20 of the Tax Code of the Russian Federation |
||||||
Sakhalin Region |
||||||
Art. 346.20 of the Tax Code of the Russian Federation |
||||||
Sverdlovsk region |
||||||
Art. 346.20 of the Tax Code of the Russian Federation |
||||||
Sevastopol |
||||||
Smolensk region |
||||||
Stavropol region |
Art. 346.20 of the Tax Code of the Russian Federation |
|||||
There are a number of restrictions |
||||||
Tambov Region |
||||||
The norm is relevant for individual entrepreneurs who first received this status |
||||||
Tver region |
The norm is relevant for individual entrepreneurs who first received this status |
|||||
Art. 346.20 of the Tax Code of the Russian Federation |
||||||
Tomsk region |
0; 5; 7,5; 10; 15 |
|||||
Tula region |
The norm is relevant for individual entrepreneurs who first received this status |
|||||
Tyumen region |
The norm is relevant for individual entrepreneurs who first received this status |
|||||
Udmurtia |
Art. 346.20 of the Tax Code of the Russian Federation |
|||||
New individual entrepreneurs at the first registration |
||||||
Ulyanovsk region |
||||||
Khabarovsk region |
Art. 346.20 of the Tax Code of the Russian Federation |
|||||
For those individual entrepreneurs who were registered after 03/18/15 and this was the first case of registration of an individual entrepreneur |
||||||
Khanty-Mansi Autonomous Okrug - Yugra |
||||||
The norm is relevant for individual entrepreneurs who first received this status |
||||||
Chelyabinsk region |
||||||
Art. 346.20 of the Tax Code of the Russian Federation |
||||||
Chechen Republic |
||||||
Chuvash Republic - Chuvashia |
Art. 346.20 of the Tax Code of the Russian Federation |
|||||
Chukotka Autonomous District |
||||||
Yamalo-Nenets Autonomous District |
||||||
The norm is relevant for individual entrepreneurs who first received this status |
||||||
Art. 346.20 of the Tax Code of the Russian Federation |
||||||
Yaroslavskaya oblast |
Choosing a preferential tax regime, an entrepreneur must take into account the USN rates of 2017. Knowing them, you can calculate the approximate amount of tax based on the projected values of expenses and income and choose one of two objects of taxation. During 2016, there were rumors on the Internet that the interest on the "simplified" system would be significantly reduced. The new year did not bring any surprises: rates remained at the same level.
If the company has chosen the type of taxation "Income", then the rate of 6% is used for all income received by the organization (from the main and non-operating activities). Incomes are accounted for by the date when the money actually appeared in the cash desk or in the settlement account of the organization.
Important! The taxable income does not include loans and borrowings received, payments returned, and replenishment of a bank account by an individual entrepreneur from personal funds.
The tax is transferred in advance according to the results of each quarter. The amount to be paid to the budget is calculated according to the formula:
Tax = Income * 0.06.
The rate can be lowered by the authorities of the constituent entity of the Russian Federation to a minimum value of 1% in order to develop the regional economy. For example, for 2017-2021. in Crimea and Sevastopol, a preferential value of 4% is established. Previously, it was even lower and amounted to 3%.
The main advantage of the STS "Income" is the ability to deduct the following expenses from the quarterly tax amount:
- fixed payments to individual entrepreneurs;
- contributions for employees in the FIU, FFOMS and FSS;
- hospital workers for the first three days of incapacity for work;
- employee payments for supplementary health insurance.
Reducing the single tax on the listed types of expenses for a company or individual entrepreneur with employees is permissible by no more than 50%. For individual entrepreneurs without employees, no restrictions have been established, payment cancellation is possible.
Commercial organizations and individual entrepreneurs registered in Moscow have the right to reduce the tax on the amount of the trade fee. The payment is reduced in addition to the previously recorded insurance premiums. Firms registered outside the capital are not eligible for the benefit.
Important! The rate of the simplified taxation system "Income" 2017 in Moscow has been lowered for areas of activity: sports, social services, manufacturing, raising animals and plants.
The disadvantage of the STS "Income" is the difficulty of forecasting the expenditure and income side. If the costs of the company in a particular quarter have increased several times, and the revenue has remained unchanged, the flat tax will be a heavy burden leading to losses.
STS rates in 2017 for the mode "Income minus expenses"
For this type of special treatment, the rate in 2017 is set at 15%. The taxable base is calculated as the difference between the income of the organization or individual entrepreneur from all areas of activity and the expenses incurred.
Tax = (Income - Expenses) * 0.15.
In order for the company's expenses to reduce the amount of the single tax, they must be:
- economically sound;
- named in Art. 346.16 of the Tax Code of the Russian Federation;
- fully paid (this is confirmed by checks or account statements);
- actually incurred (this is evidenced by acts of work performed, consignment notes, invoices).
For an object by region in 2017 may vary significantly. The authorities of the constituent entity of the Russian Federation have the right to lower them to 5%. So, on the territory of the Republic of Crimea and Sevastopol, the rate has been reduced to 10%.
The simplified tax rate of 15% has an important advantage - the size of the single tax directly depends on the company's net profit, therefore the organization or individual entrepreneur does not have the risk of “going into the red”, as in the case of the “Income” object.
The disadvantage of the special regime is the need to confirm the fact of payment of expenses and receipt of their subject. Two types of primary documents are required: checks (statements) and acts (invoices). If one of them is missing, the costs will not be deducted from the tax base.
Minimum tax for STS "Income" in 2017
Aspiring entrepreneurs often work at zero or at a loss. The STS formula for the "Income minus expenses" object allows for the possibility of a zero value of the single tax in case of excess of expenses over income. In fact, there is no such probability: Art. 346.18 of the Tax Code of the Russian Federation establishes the concept of the minimum tax.
The size of the budget payment is 1% of all income of a legal entity or individual entrepreneur: sales and non-sales. The period for which the tax is calculated is one year.
If at the end of the calendar year it turns out that the company's income is less than expenses, it must list the minimum tax. If 1% of income is less than the amount of quarterly advance payments for the period, you need to pay the difference to the budget.
Important! In 2017, for the minimum and "main" tax, the same BCC was established - 182 1 05 01 021 01 1000 110.
An important aspect of the activities of enterprises under a special tax regime is the STS rate in 2017. What changes await her in the future - time will tell, while the federal highs and lows remained at the level of 2016.
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When the selected taxation format is the simplified system of income minus expenses, it is allowed to take into account only a certain list of costs. By what amount of costs can the revenue side be reduced in 2017, and which ones cannot be touched by an entrepreneur under the simplified tax system - we will tell you below, and we will provide a list of costs with an explanation of designations
09.11.2016The list of expenses accounted for under the simplified taxation system
If the taxable base is planned to be reduced when calculating tax deductions, you can take into account the costs determined by Article 346 of the Tax Code of the Russian Federation. The list of these expenses in 2017 looks like this:
1. Input VAT.
2. VAT charged on the import of products.
3. Tax payments and fees, which also include advance payments that are paid or additionally charged based on the results of audits, with the only difference that this does not include tax and advances under a simplified taxation format. You can add to them:
personal income tax;
property tax;
land tax;
tax deductions for the available transport;
National tax;
trading fee paid for a trading location.
4. Purchase of fixed assets, which also includes repairs.
5. Purchase of intangible assets.
6. Monthly rental payments.
7. Material costs.
8. The cost of issuing salaries to employees.
9. Payment of assistance in connection with the temporary disability of employees of the organization.
10. Percentage values for the use of funds, especially when it comes to lending.
11. Costs for ensuring fire safety.
12. Travel expenses.
13. Payment made for notary, accounting, auditing, legal services.
14. Costs to ensure the publication of accounting records of the enterprise.
15. Expenses for the purchase of office supplies.
16. Payment for communication services.
17. Purchase of programs, software for computers.
19. Costs associated with litigation and courtroom dispute resolution.
20. Membership deductions to the SRO.
21. Costs affecting the retraining of staff members.
22. Expenses for maintenance of equipment, apparatus, for example, cash registers.
23. Costs for the removal of household waste and waste, including construction waste.
Costs unaccounted for in the simplified tax system
In 2017, the calculation of the amount of the single tax does not include the following values:
Tax amounts for a simplified taxation format.
VAT if:
an invoice is issued, in which the amount of VAT is highlighted by participants who do not fit the category of VAT payers;
an invoice is issued where the value of VAT is highlighted by persons exempted from making deductions for VAT;
an invoice is issued when the amount of VAT is allocated by persons whose activities are related to operations that do not affect the taxation of VAT.
When are the costs of STS taken into account?
Basically, expenses for the simplified tax system are subject to accounting when payment is made. From an economic and legal point of view, the following facts can be considered the moment of payment:
the moment of debiting funds from the bank account;
disbursement of funds from the cash desk.
When material costs are described and calculated, the write-off of costs is irrelevant to the production process. As for the cost of products purchased for subsequent resale, accounting is kept depending on the shipment of the goods to the buyer.
There is a special write-off procedure for property, plant and equipment. In this case, the conditions for recognizing the expense component on fixed assets are fixed and have an impact:
if expenses on fixed assets are recognized in the 1st quarter of the reporting year - the cost of fixed assets is written off to expenses throughout all 4 quarters, quarterly at ¼ of the cost;
in the 2nd quarter - write-off implies work with 3 quarters, at 1/3 of the cost on a quarterly basis;
in the 3rd quarter - the write-off takes the remaining 2 quarters of the reporting year;
in the 4th quarter - the write-off occurs immediately.
An example of accounting for fixed assets under a simplified taxation system
Let's say the company switched to a simplified tax deduction format from January 1, 2017. In March, equipment was purchased, which costs 153,000 rubles, after which the new machine was put into operation. The fixed amount was transferred by the enterprise to the supplier of the goods with a delay, at the end of April 2017.
Accordingly, the cost of fixed assets, according to the write-off rules specified above, should be divided into 3 quarters, which is reflected in costs that reduce the income component of the organization in this way:
It is not necessary to take into account the 1st quarter, because the machine was not paid for in the first quarter, but only in the second (April 2017).
Today, many businesses acquire property, plant and equipment by negotiating with the supplier to repay the purchase in installments. However, this does not in any way affect the write-off of equipment in terms of costs. At the same time, it is important to take into account that if the fixed asset is purchased in installments, the costs are attributed to the cost component, which is distributed evenly, and the actually paid monetary values are also recorded.
A sample of accounting for fixed assets under the simplified taxation system in installments
Let the enterprise "Chameleon" in March 2016 purchased equipment to simplify the production process, which costs 300,000 rubles on the invoice. At the same time, the terms of the purchase by installments were agreed. The schedule established by the 2 parties to the purchase and sale transaction looks like this:
by January 10, 2017, the company has undertaken to make deductions in the amount of 40,000 rubles. More "chameleon" does not owe anything to the supplier.
Enterprise "Chameleon" in 2016 takes into account in the costs only the paid price of fixed assets, that is, 260,000 rubles. The last 40,000 rubles are taken into account after payment on January 10, 2017.
Fixed values are included in expenses in the following order:
120,000 rubles are contributed in equal installments of 40,000 rubles, focusing on the dates - June 30, September 30, December 31, 2016.
100,000 rubles - 100,000/2 = 50,000 rubles, which are distributed over the dates of September 30 and December 31. As a result, at the end of the 3rd quarter, you will get 90,000 rubles (40,000 + 50,000 rubles).
RUB 40,000 are allocated as at 31 December 2016. In total, 130,000 rubles comes out: 90,000 + 40,000 = 130,000 rubles.
40,000 rubles are shown in equal parts of 10,000 rubles. Write-off dates: March 31, June 30, September 30, December 31, 2017.
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