Tax consultation with a simplified system. Consulting expenses with USN income minus expenses
For citizens who will enter it, they will introduce monthly payments
The President signed a decree on the creation of a mobilization reserve of the Russian Armed Forces for the duration of the experiment to introduce a new system for training reservists. The government has been instructed to ensure the implementation of measures “related to the entry into the reserve of citizens Russian Federation staying in stock ”. Their financing, according to the decree, will be carried out at the expense of the budget of the Ministry of Defense.
Earlier, the first deputy chief of the Main Organizational and Mobilization Directorate of the General Staff, Yevgeny Burdinsky, already reported that in 2015 the Armed Forces will host an experiment to renew military service in reserve.
Why exactly on renewal? The fact is that a similar decree was adopted in 2013 - then a mobilization manpower reserve was created "for the period of testing a new system for training and accumulating mobilization manpower resources."
However, due to the lack of funding, the formation of a professional mobilization reserve was never started. According to the calculations of the Duma Defense Committee, the cost of the experiment should have amounted to 279.4 million rubles in 2014, 288.3 million in 2015, and 324.9 million in 2016.
Apparently, now the money has been found. Although small, since, according to Burdinsky, the first set will include 5,000 servicemen recruited from the reserve.
In Soviet times, when the army in the country was formed exclusively by conscription, almost the entire male population of the country over 18 years old was considered a mobilization reserve. After serving in the army, men were sent to the reserve, thereby forming a mobilization reserve (women in a number of professions, for example, doctors - doctors and nurses, were also considered liable for military service). Thanks to this, the USSR could quickly form a multimillion army during the threatened period.
From time to time, reservists were called up for short training sessions, where they were given military uniforms (as a rule, old ones, because in the army they were called partisans for their shabby appearance). For several weeks, most often in field camps, they recalled everything they had once been taught in the army. However, in last years Since the existence of the USSR, such fees were carried out less and less due to the lack of funds (and sometimes their theft). The gathering of reservists more and more began to resemble a man's vacation from the family, accompanied by abundant libations.
Now that military equipment has become much more complicated, its service requires more professionalism and training, the emphasis is on professional contractors. Accordingly, their training as reservists requires different approaches.
It is planned that it will look like this: before being transferred to the reserve, a soldier can sign a contract, according to which he undertakes to periodically undergo military training, which differs in much more serious training from the usual training for reserve servicemen. He must make a decision solely of his own free will. The first contract on stay in the reserve is concluded for a period of three years, in the future, the contract can be renewed for a period of three years, five years, or for a shorter period - until the age limit for stay in the reserve. Moreover, for material incentives for reservists, monthly payments are planned, which, according to some sources, should amount to 5-8 thousand rubles.
According to Yevgeny Burdinsky, the new reservist service can be compared with its Israeli counterpart, but it will perform somewhat different functions. Something similar exists in the United States and Great Britain, where they also sign a contract obliging the retired military personnel to undergo regular retraining, for which they are paid a small salary.
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As part of the reserve of the Armed Forces of Russia, mobilization manpower... Inclusion in the reserve will be carried out on a voluntary basis, under a contract.
Currently mobilization reserve The Russian army is 700 thousand people and consists mainly of conscripts who have served, said Chief of the General Staff of the RF Armed Forces, General of the Army Nikolai Makarov.
According to him, the Ministry of Defense maintains plans to maintain the mobilization reserve. The number of contract soldiers in the coming years will increase to maintain the army's combat effectiveness under any conditions.
The State Duma deputies considered in the first reading a bill that radically changes the system of stay of Russian citizens in the reserve. As one of the authors of the document, the chairman of the State Duma Defense Committee Viktor Zavarzin, explained to the reporter, we are talking about creating in Russia professional mobilization human reserve, which the army command, the leadership of the SVR and the FSB will call under their banners in times of war, major exercises or emergencies.
No one is going to forcibly drive people who have already served in the army into the barracks. To tear them away from home and work for a long time - too. The bill provides voluntary entry of storerooms into the reserve army... It might look like this. Before leaving the army, the commander will offer the demobilized conscript to sign a contract, according to which yesterday's fighter undertakes to return to duty from time to time. Another way is to recruit contract reservists through military enlistment offices.
In order to interest a person in "after-hours" service, he will be paid monthly a certain amount... According to the lawmakers, depending on the military specialty and military rank of a person, it can be 5-7 thousand rubles a month. As MPs say, after a significant increase in the army salary in 2012, financial indicators are likely to be revised.
During the period of fees, the reservists will keep them average salary in civilian life. In addition, they will receive money like regular contract soldiers. For such people, they want to introduce additional payments, in particular, district coefficient and a monthly continuous standby supplement. The main thing is that the "partisan's" wallet will begin to replenish regardless of whether he is working or is at a military unit at the moment.
Today, a soldier and a reserve officer are drafted into service about once every three years. Fees last no more than two months. There is no point in increasing their duration - otherwise the person will simply be fired from civilian work. But you need to call reservists for retraining more often. The authors of the bill hope that financial preferences will arouse Russians' interest in the mobilization service. This means that it will be possible to select the really best specialists there.
According to the document, for the conclusion mobilization contract while it has the right to count:
- Former soldiers-sergeants and warrant officers-warrant officers under the age of 42;
- junior officers up to and including the captain not older than 47 years;
- majors, lieutenant colonels and their corresponding naval officers - up to 52 years old;
- colonels and captains of the 1st rank - up to 57 years old.
Established its own qualification for graduates of military departments of civilian universities. Service contract in mobreserve they will be banned from signing 15 years after they were enrolled in the reserve and awarded the rank of lieutenant. As with active servicemen, the first "partisan" contract is for 3 years, the next - for 5 years.
To form personnel in Russia mobreserve deputies propose in several stages, and to start with the creation of a second front for the Armed Forces. According to the lawmakers, by January 1, 2012, it is realistic to recruit 4,300 reservists for the army and the Navy, and at the final stage in 2014 to have 8,600 professional reserves. Then, they say in the State Duma, the turn will come to recruiting a personnel reserve in the FSB and SVR.
Well, and those soldiers and sergeants who, before dismissal, do not want to sign a contract for service in mobilization reserve, will be included in the so-called mobilization resource. Staying there will not bring additional money to people. They will still remain liable for military service, but they will be called up for military training less often than reservists. And in the event of an emergency, such people will be put under arms in the second place.
The new "army" law, which is published today " Russian newspaper", radically changes the system of staying in the reserve of citizens liable for military service.
It is on the creation in Russia of a professional mobilization human reserve. His army command and the leadership of some law enforcement agencies will call under their banners in times of war, major exercises or emergencies.
Nobody is going to re-drive people who have already served in the army into the barracks. To tear them away from home and work for a long time - too. The law provides for the strictly voluntary entry of storerooms into the reserve army. That is, only those who have expressed their desire to do so will be included in the mobilization reserve.
It might look like this. Before leaving for the reserve, the commander will offer the soldier to sign a contract, according to which yesterday's fighter undertakes to return to duty from time to time. Another possible way- recruitment of contract reservists through military enlistment offices. Officers, including graduates of military departments of civilian universities, will also be able to become full-time storekeepers.
To get people interested in "extra-urgent" service, they will be paid a certain amount every month. At first, the deputies believed that, depending on the military specialty and army rank, the reservist should establish a fixed salary. But after increasing monetary allowance military several times, financial approaches to this issue have changed somewhat.
The salary for reservists will be established by the government of the Russian Federation. But according to the law, it cannot be less than 10 percent of the salary for a military position, according to which a person is assigned to a military unit, and the salary for a military rank, - the chairman of the State Duma Defense Committee, Admiral Vladimir Komoedov, explained to the RG correspondent.
According to the legislators' calculations, the purse of the storerooms can thus be replenished with an amount of 5 to 8 thousand rubles monthly, depending on the rank and military position of the reservist.
During the collection period, they will keep their average salary in civilian life. In addition, the "partisans" will receive money like ordinary contract soldiers. For such people, additional payments were introduced, in particular, the regional coefficient and a monthly supplement for continuous stay in the reserve. It ranges from 10 to 50 percent of the military salary.
The law also provides for a lump sum payment upon the conclusion of a new "reserve" contract. The main thing is that the storage wallet will begin to replenish regardless of whether it is working or is in a military unit at the moment.
Under the new rules, the first contract for a reservist will need to be signed for 3 years. Then this period can be increased to five years. However, it will not work to be counted as a "partisan" indefinitely. The law introduces strict age restrictions for staying in the mobile reserve. With the soldiers-sailors and warrant officers-midshipmen of the reserve, who turned more than 42 years old, the contract will simply not be signed. Officers ranging from junior lieutenant to captain have a chance to start reserve service before age 47. Major-lieutenant colonels - up to 52 years old, colonels and caperangs - up to 57 years old.
For some citizens, the way there is completely closed. This applies to people who have a deferral from mobilization and are exempt from military fees. And also those who have outstanding or unexpunged convictions, are under investigation or are involved in a criminal case.
The formation of a mob-reserve in Russia will begin with the creation of a second front for the Armed Forces. This year, the General Staff is organizing an experiment in the recruitment and training of a total of 5,000 reservists in some military formations.
If the first pancake does not come out lumpy, the new system will fully work in Russia in a couple of years. In 2015, according to the plans of the General Staff, the Armed Forces should have 8600 professional reserves at hand. Then it will be the turn of recruiting a personnel reserve in other power ministries and departments.
As for the reserve officers, soldiers and sergeants who have not expressed a desire to sign a contract for service in the mob reserve, they will be included in the so-called mobilization manpower resource. Staying there will not bring additional money to people. They will still remain liable for military service, but they will be called in to army training less often than reservists. And in an emergency they will put under arms in the second place.
Dossier "RG"
The formation of a well-trained mobilization reserve is a common practice in leading Western countries. Its staff in Germany, France, Great Britain and the United States even exceeds the size of the armed forces.
In America, the role of the "second front" is played by the National Guard. In addition, the army and the air force have their own manpower reserves. In the Department of the Navy, the reserve is divided between the Navy, Marine Corps and the Coast Guard.
The Americans serve in the reserve voluntarily, necessarily signing a contract with the military command.
In order to help the development of small business, the legislation formulated a simplified taxation system (Chapter 26.2 of the Tax Code of the Russian Federation). It belongs to one of the types of preferential taxation regimes that can significantly reduce the tax burden on a business entity and simplify the procedure for drawing up and submitting tax reports.
The simplified taxation system in 2019, as in previous years, according to the Tax Code of the Russian Federation, involves two types of objects for calculating taxes:
- STS Income - 6% rate is applied.
- STS Income minus expenses incurred - the rate of 15% is applied.
Attention! Regardless of the type of object, taxpayers must report once a year to the IFTS according to this system, and quarterly produce advance payment according to the simplified tax system.
By Income
If the taxpayer chooses the USN system with the object of calculation "Income", then in order to calculate the mandatory payment, he needs to keep track of receipts to the bank account and to the cashier, which are the proceeds of an LLC or individual entrepreneur.
Federal legislation in this case, the tax rate is set at 6%. Second name from the size of the bet STS systems 6 percent.
Regional authorities can decide to lower it within their territories. Income accounting is carried out in a special register - the book for recording income and expenses (KUDiR), where only the income part is filled in.
Attention! in 2019 for individual entrepreneurs and organizations it is the simplest system - it is better to use it when the share of income is small or it is not possible to document them.
Income reduced by the amount of expenses
USN income minus expenses assume that the basis for the calculation is not revenue in full, but reduced by actually paid expenses. However, be sure to remember that there are limitations here. Only those costs of the enterprise can be taken into account if they are indicated in the closed list of the Tax Code of the Russian Federation. Costs should be taken into account only if they were actually paid.
For calculation, a rate of 15% is used, therefore it is often also called the USN 15%. The regions are also given the right to reduce it within their borders in order to stimulate priority activities for them and to support small organizations and entrepreneurs.
In this system, tax must be paid even if the expenses exceed the amount of income received and a loss is incurred. He's called minimum tax according to the simplified tax system, income minus expenses.
The fixation of indicators is carried out in the KUDiR, where, in contrast to the simplified taxation system, 6 percent for LLC and individual entrepreneur, it is necessary to fill in not only information about receipts, but also the costs incurred.
Attention! for taxpayers provides the greatest reduction in the tax burden, therefore, it is more profitable. But it is rational to apply it if the amount of expenses is 50-60% of the amount of income.
Features of taxation on the simplified tax system
The simplified taxation system makes it possible to reduce not only the tax rate for financial results activities of the enterprise, but also receive exemption from the payment of a certain list of tax.
The transfer of tax under the simplified tax system replaces the calculation and payment of the following taxes:
- Income tax (or personal income tax for entrepreneurs).
- VAT. - value added tax. If a subject applying the simplified tax system voluntarily exposes VAT in the documents, then he must pay it even while on the simplified tax system. In addition, simplified taxpayers must calculate and pay VAT when they are assigned responsibilities tax agent.
- And under certain conditions, the property tax of legal entities.
Also, for some types of activities on the simplified tax system, it is possible to reduce the amount of contributions paid to the salaries of employees.
Individual entrepreneurs and legal entities must calculate on the simplified tax system and pay a single tax.
Payers of the simplified taxation system of 6% can, when calculating it, reduce the amount of tax received by the actually paid contributions, but not more than 50%.
Previously, all legal entities using the simplified tax system had the ability to not pay property tax. Currently, there is a transition from a tax base calculated according to the inventory value of the object, to a base where the tax is determined by cadastral value.
Attention! If the taxpayer is registered in the region where the transition has already been made, and the legislation defines the lists of real estate objects subject to taxation in this entity, then the taxpayer of the simplified tax system is obliged to pay property tax of legal entities.
Who can apply the simplified taxation system
A simplified taxation system in 2019 for individual entrepreneurs and companies is available if:
- business entity no more than 100 people.
- There are also criteria for income - it should not exceed 150 million rubles per year.
- The total cost of fixed assets should not exceed 150 million rubles.
Switching from other modes
You can also change the tax regime if companies or individual entrepreneurs have been working for a certain time.
However, it should be borne in mind that the transition to the simplified tax system is possible only at the beginning of the year. In order to implement it, you need to submit an application before December 31 of the year preceding the start of using this special mode, in which to reflect the compliance with the criteria for applicability. These figures should be calculated as of October 1.
Attention! To use the simplified tax system in 2019, the company's revenue for nine months of 2019 cannot exceed 120 million rubles.
There is no other change in the current regime on the simplified tax system.
The procedure for changing the object of taxation under the simplified tax system
The norms of law also provide for a change in taxation systems within the limits of the simplified tax system itself.
The same rule applies here as when switching from a different taxation system. It is possible to change “Income” to “Income minus expenses” and back only from the beginning of the new year. To do this, in accordance with the established procedure, by December 31, it is necessary to submit an application to the Inspectorate of the Federal Tax Service.
Tax and reporting period
What is a tax or reporting period is established by the Tax Code of the Russian Federation.
Taxable period
The tax period for the simplified tax system is a calendar year. During this time, a declaration is drawn up according to the simplified tax system, in which the amount of tax for the year is finally determined. Part tax period includes reporting periods.
If there was a transition from STS to OSNO when the established criteria were exceeded, then the tax period in this case will be less than one year.
Information in the declaration is shown cumulatively from the beginning of the year only within one tax period.
Reporting period
According to the simplified accounting period, a quarter, half a year, nine months are considered. That is, this is the time for which the advance payments are calculated.
The procedure for paying tax under the simplified tax system for LLC and individual entrepreneur
The tax must be transferred to the budget in advance payments every quarter, and after that, at the end of the year, the remaining amount.
The exact dates when you need to pay for each of these parts are set by the Tax Code.
It says that this must be done before the 25th day of the month following the ended quarter:
- For the 1st quarter - until April 25;
- Six months before July 25;
- For 9 months - until October 25.
- The final payment for the year must be made to firms by March 31 of the year following the reporting year, and entrepreneurs - by April 30 of the same year.
Attention! If the payment date falls on a day off, then it is transferred to the first business day following the day off.
For violation of certain deadlines, the company or individual entrepreneur is held liable.
Taxes and reporting on a simplified system for individual entrepreneurs
For entrepreneurs, the number of taxes and reports depends on whether employees are hired.
The simplified taxation system in 2019 for individual entrepreneurs involves the payment of the following taxes
An individual entrepreneur without employees pays the following taxes:
- Single tax on the simplified tax system.
- v Pension Fund and for the obligatory honey. insurance.
- Individual property tax.
- Land and transport tax (if there are taxable objects).
- VAT if it was highlighted in the shipping documents.
- Trade fee, if imposed by regional law.
Individual entrepreneurs with employees add to this list:
- Personal income tax from employees' salaries;
- Insurance premiums for the salaries of employees.
IP reporting on the simplified tax system
Entrepreneurs without workers must submit the following reports:
- by year.
- VAT declaration (if it was highlighted in the settlement documents).
- Declarations on land and transport taxes(if there are objects of taxation);
- Statistical reporting presented in full.
For individual entrepreneurs with employees, more are added:
- based on the results of the year from the income of its employees;
- every quarter;
- Unified calculation of insurance premiums for the year;
- Pension fund reports - monthly and annually;
- Social insurance report 4-FSS;
- With the help of such a criterion of social development as the successes of science and technology, it is possible to show the progressive nature of
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