According to the simplified system for. Sleep declaration with an example of filling
Basis and legal basis
The simplified taxation system (abbreviated as STS or STS) is a special tax regime, established by Chapter 26.2 of the Tax Code of the Russian Federation.
The essence of "simplified", as it is often called by accountants, is to help small businesses and reduce the tax burden. The name speaks for itself: the simplified taxation system simplifies the calculation and payment of taxes by small businesses.
What is important to know about the simplified tax system:
- A company or individual entrepreneur can apply it by on their own- of course, subject to legal restrictions.
- When using a simplified system, you can choose one of two possible options payment of tax:
- from the amount of income received (Articles 346.14, 346.20 of the Tax Code of the Russian Federation);
- with the difference between income and expenses (Articles 346.14, 346.20 of the Tax Code of the Russian Federation).
- Organizations using the simplified tax system are exempt from VAT, income tax and a number of other taxes. They keep tax records in a simplified manner.
- Individual entrepreneurs using the simplified tax system may not keep accounting records. Organizations on the simplified tax system do not have such benefits.
The documents:
- Federal:
Mandatory conditions for the use of simplified taxation system and restrictions
Not every organization or individual entrepreneur can apply the simplified taxation system. Tax Code RF (Article 346.12) established the conditions application of the simplified tax system and restrictions.
These conditions and restrictions are as follows:
- The average number of employees for the tax (reporting) period should be no more than 100 people.
- Income based on the results of nine months of the year in which the organization submits a notification of the transition to the simplified taxation system should not exceed 45 million rubles.
Attention! To switch to the simplified tax system from 2017, the revenue for the first nine months of 2016 must be no more than 59.805 million rubles.
Pay attention!
- The maximum amount of these incomes is annually, not later than December 31, indexed by the deflator coefficient set for the next calendar year. The deflator coefficient for 2016 is set at 1.329
From January 1, 2016, taking into account the new, it will lose the right to apply the simplified taxation system when its revenue exceeds 79.74 million rubles.
- The exception is taxpayers who, prior to the transition to the simplified tax system, used exclusively the UTII regime. They have no income to consider when changing the tax regime.
- The maximum amount of these incomes is annually, not later than December 31, indexed by the deflator coefficient set for the next calendar year. The deflator coefficient for 2016 is set at 1.329
- The residual value of the organization's fixed assets subject to depreciation should not be higher than 100,000,000 rubles.
- The share of direct participation of other organizations in the authorized capital of the company is no more than 25%.
Note that some organizations are not subject to the 25% limitation of the participation of other companies. It:
- organizations where authorized capital consists entirely of deposits public organizations disabled people, if the average number of disabled people is at least 50%, and their share in the wages fund is at least 25%;
- non-profit organizations, incl. consumer cooperation, which operate in accordance with the Law of the Russian Federation of 19.06.1992 N 3085-1; ...
- business societies, the only founders of which are consumer societies and their unions, acting in accordance with the aforementioned Law.
The documents:
- Law of the Russian Federation of 19.06.1992 N 3085-1
(as amended on 02.07.2013) "On consumer cooperation (consumer societies, their unions) in Russian Federation"
Taxpayers
Taxpayers recognized organizations and individual entrepreneurs that have switched to the simplified tax system and comply with the mandatory conditions and restrictions (see the paragraph Mandatory conditions for the application of the simplified tax system and restrictions). But there are a number of organizations that are generally not entitled to apply the simplified taxation system:
- organizations with branches and (or) representative offices;
- banks;
- insurers;
- non-state pension funds;
- investment funds;
- professional participants market valuable papers;
- pawnshops;
- organizations and individual entrepreneurs engaged in:
- production of excisable goods;
- extraction and sale of minerals (with the exception of widespread minerals);
- gambling organizations;
- organizations and individual entrepreneurs who switched to the unified agricultural tax (USHN);
- notaries in private practice, lawyers who have established law offices, as well as other forms of lawyer formations;
- organizations that are parties to production sharing agreements;
- state and budgetary institutions;
- foreign organizations;
- microfinance organizations;
- organizations and individual entrepreneurs who did not notify about the transition to a simplified taxation system in due time.
The documents:
The procedure for switching to the simplified tax system
As a general rule, organizations and individual entrepreneurs of the simplified tax system begin to apply from the beginning of the tax period (that is, the calendar year).
A special condition is established for newly created organizations (newly registered entrepreneurs) - they have the right to apply the "simplified tax" from the date of registration with the tax authority.
The organization must notify the tax authority at its location about the transition to the simplified tax system, and individual entrepreneurs - at the place of residence, no later than December 31 of the year preceding the one in which the transition is planned. The notification indicates the selected object of taxation, as well as residual value fixed assets and the amount of income as of October 1 of the current year.
Note that the procedure for switching to the simplified tax system is informative, that is, the taxpayer is obliged to notify the state of his desire and ability to apply the simplified system. There is no need to wait for a response permission or notification from the tax office.
The newly created organization and the newly registered individual entrepreneur must notify the tax authority of the transition to the simplified tax system no later than after 30 calendar days from the date of registration. This date is indicated in the issued certificate of registration (OGRN). And the period of 30 days begins to count from the date following the date of registration with the tax office.
Pay attention!
If a notification of the transition to the simplified tax system is not submitted within the specified time frame, taxpayers are not entitled to apply this tax regime.
Organizations and individual entrepreneurs applying UTII (single tax on imputed income) have the right to switch to the simplified tax system within a calendar year. This can happen in two cases:
- they ceased to carry out activities falling under UTII before the end of the current calendar year
- they ceased to meet the criteria for applying UTII.
In these cases, you must notify the tax authority within 5 days after the end of the activity on UTII. To do this, you must submit two documents - an application for deregistration as a UTII payer and an application for switching to the simplified tax system.
Important!
If, according to the results of the reporting (tax) period, the income of the taxpayer exceeded 79,740,000 rubles (including deflator coefficient 1.329 established for the simplified simplification of 2016) or other non-compliance with the established requirements is admitted, then he is considered to have lost the right to use the simplified tax system from the beginning of the quarter in which such an excess (or non-compliance with other requirements) was allowed.
Taxpayer informs the tax authority about this within 15 calendar days after the end of the reporting (tax) period. He is also obliged to notify the tax office and in case of termination entrepreneurial activity, in relation to which the simplified tax system was applied - and this must also be done no later than 15 days from the date of termination of such activity.
Taxpayer applying the simplified tax system has the right to switch to a different taxation regime from the beginning of the calendar year, notifying the tax authority about this no later than January 15 of the year in which it intends to do so.
Application forms for the transition to the simplified taxation system of individual entrepreneurs in 2016 and LLC, as well as messages on the loss of the right to use it, were approved by Order of the Federal Tax Service of Russia dated 02.11.2012 N ММВ-7-3 / [email protected]
The taxpayer has the right to switch to the simplified tax system again no earlier than one year after he has lost the right to use it.
The documents:
- Order of the Federal Tax Service of Russia dated 02.11.2012 N ММВ-7-3 / [email protected]
"On the approval of the forms of documents for the application of the simplified taxation system"
- Order of the Ministry of Economic Development of Russia of 20.10.2015 N 772
"On the establishment of deflator coefficients for 2016" (Registered in the Ministry of Justice of Russia 11.11.2015 N 39653)
- Letter of the Federal Tax Service of the Russian Federation dated 02.11.2010 N SHS-37-3 / [email protected]
"On the deadlines for filing applications for the transition to the payment of the unified agricultural tax and the simplified taxation system"
- Letter of the Federal Tax Service of the Russian Federation of 04.08.2010 N ShS-17-3 / 847
<О направлении заявления в налоговый орган>
Objects of taxation and tax rates according to the simplified tax system
When applying the simplified tax system, you can choose one of two options for the object of taxation:
- income (USN income 2016);
- income reduced by the amount of expenses (STS income minus expenses 2016).
There is only one exception - participants in a simple partnership agreement or a property trust agreement. They can apply only the second option ("income minus expenses") as an object of taxation (clause 3 of article 346.14 of the Tax Code of the Russian Federation).
It should be emphasized once again that the choice of the object of taxation is carried out by the taxpayer independently.
You can change the object of taxation annually (from the beginning of the new tax period). To change the previously selected object of taxation, you must notify the tax authority by December 31 of the previous year. You cannot change the object during the year. Thus, if you have announced the application of the STS tax "income minus expenses" in 2016, then you will work with such an object of taxation throughout the year.
Tax rates of the simplified tax system may be different depending on the choice of the object of taxation. There are two options, based on which the size of the interest rate is determined:
- Option I, when income is selected as the object of taxation, the STS rate is 6 percent in 2016.
- Option II - income reduced by the amount of expenses - rate of 15 percent.
The laws of the constituent entities of the Russian Federation can establish differentiated tax rates in the range of 5-15%.
Pay attention!
From January 1, 2016, regional authorities can reduce the rate for the simplified tax system with the object "income". By the law of a constituent entity of the Federation, the tax rate paid when applying the simplified tax system with the object of "income" can now be set in the range from 1 to 6%. These changes were made to paragraph 1 of Art. 346.20 of the Tax Code of the Russian Federation.
Until now, the regions could change the tax rate paid when applying the simplified tax system with the object “income minus expenses”. That is, the powers of the constituent entities of the Federation extended only to the tax rate of 15% (option II). Regional authorities have the right to reduce this rate in the range from 5 to 15%.
USN in Crimea and Sevastopol
The authorities of the Republic of Crimea and the city of Sevastopol retained the right to establish a zero tax rate on the simplified tax system for 2016, both for the object “income” and for the object “income minus expenses” (Article 346.20 of the Tax Code of the Russian Federation). At the same time, tax rates may differ by type of activity.
However, in 2016 they did not exercise this right and set the following rates:
- In Crimea - 3% for the object "income" and 7% for the object "income minus expenses".
- In Sevastopol - 5% for the object "income minus expenses" for selected categories taxpayers (agriculture and forestry, hunting, fishing, education, health care, culture and sports).
USN in St. Petersburg
Since 2015 on the territory of St. Petersburg for organizations and individual entrepreneurs applying the simplified taxation system with the object of taxation "income minus expenses" tax rate at a rate of 7%. This STS rate of income minus expenses in 2016 continues to apply.
Since 2016, the subjects of the federation have received the right to establish a zero rate for newly registered individual entrepreneurs. They had this right before, but it extended only to those entrepreneurs whose activities belong to the production, social or scientific spheres. Now the list of activities has expanded. It was replenished with:
- activities related to consumer services;
- activities based on the patent taxation system (new types of activities have appeared, for which it is necessary to obtain a patent).
Minimum tax for STS
For the object of taxation "income minus expenses" there is a concept of the minimum tax.
The minimum tax (article 346.18 of the Tax Code of the Russian Federation) is a kind of lower limit on the amount of tax payable. It is applied when the amount of tax according to the basic calculation turns out to be less than this very minimum amount, or when, by calculation, expenses exceed income.
The minimum tax amount is 1% of the income for the tax period.
The documents:
- Federal Law of 13.07.2015 N 232-FZ
"On Amendments to Article 12 of Part One and Part Two of the Tax Code of the Russian Federation"
- St. Petersburg:
- Law of St. Petersburg from 05.05.2009 N 185-36
"On the establishment of a tax rate on the territory of St. Petersburg for organizations and individual entrepreneurs applying the simplified taxation system" (adopted by the Legislative Assembly of St. Petersburg on April 22, 2009)
Procedure for determining income and expenses
Income under the simplified tax system
When determining the object of taxation, taxpayers take into account income from sales and extraordinary income in accordance with the Tax Code of the Russian Federation (Articles 249, 250). When calculating the tax, the following are not taken into account:
- income provided for by article 251 of the Tax Code of the Russian Federation (it contains a rather long list of incomes that are not taken into account when determining the base for income tax);
- the income of the organization, which is taxed on the profit of the organization;
- income of an individual entrepreneur subject to personal income tax; income from activities subject to UTII;
- proceeds from activities transferred to the patent taxation system.
The date of receipt of income is the day of receipt of funds in bank accounts (cash desk), or receipt of other property (work, services) and property rights, as well as, when using the cash method (when income and expenses are recognized as incurred only after their actual payment) day debt repayment by the taxpayer.
Costs for the simplified tax system
Costs are determined in accordance with Article 346.16 of the Tax Code of the Russian Federation. Determination of expenses is important only when applying the object of taxation of the type "income minus expenses".
The amount of tax can be reduced, in particular by the costs of paying: insurance premiums:
- for compulsory pension and health insurance;
- insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, as well as against industrial accidents and occupational diseases;
- temporary disability benefits;
- payments under agreements of voluntary personal insurance in favor of employees in case of their temporary incapacity for work (except for accidents at work and occupational diseases);
- expenses for the acquisition of fixed assets and intangible assets;
- material costs and labor costs;
- travel expenses, stationery, telephony, internet;
- and other types of expenses - all of them are specified in article 346.16 of the Tax Code of the Russian Federation.
So that costs can be taken into account in reducing tax base according to the simplified tax system, they must be:
- justified,
- confirmed documents,
- aimed at generating income.
Expenses are recognized as costs after their actual payment (for the supply of goods, performance of work, provision of services, transfer of property rights).
When using the object of taxation "income" by the amount of insurance premiums, you can reduce the single tax (but not more than 50 percent).
The documents:
Exemption from other taxes
The use of the simplified tax system exempts organizations from paying:
- corporate income tax;
- corporate property tax (excluding tax payable in relation to objects real estate, the tax base for which is determined as their cadastral value- this change is effective from January 1, 2015).
The use of the simplified tax system exempts individual entrepreneurs from paying:
- income tax individuals;
- VAT (with the exception of cases of importing goods into the customs territory of the Russian Federation and when carrying out operations in accordance with a simple partnership agreement (agreement on joint activities) or an agreement on trust management of property in the territory of the Russian Federation);
- tax on property of individuals used for entrepreneurial activity (except for taxable items included in the list of items for which the base is determined by the cadastral value. This list is determined at the regional level).
The documents:
Tax and reporting periods
Tax period with STS, it is a calendar year. Upon completion, it is necessary to determine the tax base and calculate the amount of tax payable to the budget.
Reporting periods:
- I quarter
- half a year
- 9 months of a calendar year
At the end of the reporting periods, it is necessary to summarize subtotals and make advance tax payments.
The documents:
The procedure and terms of payment, reporting on the simplified tax system
The tax is paid in two ways: in advance and based on the results of the reporting period.
Advance payments on the simplified tax system
The procedure for calculating advance payments and the amount of tax depends on the choice of the object of taxation: "income" or "income minus expenses".
Calculation of the simplified tax system "income" in 2016 ( it comes now about advances) is made as follows: taxpayers, based on the results of each reporting period (quarter), calculate advance payments on actually received income, calculated on an accrual basis from the beginning of the tax period to the end of the first quarter, half a year, 9 months, deducting previously calculated advance payments. Cumulative total means that the base is taken not quarterly, but in total, for the corresponding period. For example, a taxpayer calculates tax from the beginning of the tax period to the end of 9 months and deducts from this amount the tax that has already been paid for the six months.
Taxpayers applying the simplified tax system with the object of "income" reduce the amount of the single tax (advance tax payments):
- for the amount of insurance premiums paid in the given tax (reporting) period to the Pension Fund of the Russian Federation, FFOMS and FSS;
- expenses for the payment of benefits for temporary disability (except for accidents at work and occupational diseases) for the first three days of illness, but only in the part not covered by insurance payments made to employees by insurance organizations;
- on the amount of payments under voluntary personal insurance contracts concluded in favor of employees in case of their temporary incapacity for work for the days paid by the employer.
At the same time, the amount of tax or advance payments cannot be reduced by the amount of these expenses by more than 50%.
Individual entrepreneurs who have chosen income as an object of taxation and do not make payments and other remuneration to individuals, reduce the amount of tax or advance payments by a fixed amount of paid insurance premiums for themselves.
Taxpayers who have chosen income reduced by expenses as an object of taxation calculate advance payments based on the results of each reporting period, based on the tax rate and actually received income, reduced by the amount of expenses calculated on an accrual basis, taking into account the amounts of previously calculated advance payments.
Advance payments are paid by organizations and entrepreneurs based on the results of the first quarter, six months and 9 months no later than the 25th day of the first month following the expired reporting period.
Pay attention!
Taxpayers have the right to reduce the amount of taxable income, not only by the amount of insurance premiums deducted for mandatory pension insurance of their employees, but also by the amount of the fixed payment paid for their insurance. This clarification was introduced by the letter of the Presidium of the Supreme Arbitration Court of the Russian Federation of December 18, 2007 N 123.
Payment of tax and quarterly advance payments is made at the location of the organization or at the place of residence of an individual entrepreneur.
Payment of tax according to the simplified tax system at the end of the year
The tax based on the results of a calendar year is paid by organizations - no later than March 31 of the next year, by individual entrepreneurs - no later than April 30 of the next year.
As a general rule, if the last day of tax payment falls on a weekend or holiday, then this period is postponed to the next day.
In case of loss of the right to use the simplified tax system, the taxpayer must pay tax and submit a declaration no later than the 25th day of the month following the quarter in which this right was lost.
Along with the payment of tax at the end of the year, it is also necessary to provide a Declaration on the simplified taxation system. The declaration form and the procedure for filling it out are approved by Order of the Federal Tax Service of Russia dated 04.07.2014 N ММВ-7-3 / [email protected]
The declaration can be submitted in paper or electronic format (established by the legislator) - at the request of the taxpayer.
WITH complete list federal operators of electronic document management operating on the territory of a certain region can be found on the official website of the Office of the Federal Tax Service of Russia for the constituent entity of the Russian Federation.
- Federal:
- Order of the Ministry of Finance of the Russian Federation of June 22, 2009 N 58n
(as amended on 04/20/2011, as amended on 08/20/2012) "On the approval of the form of the tax declaration for the tax paid in connection with the application of the simplified taxation system, and the Procedure for filling it out" (Registered in the Ministry of Justice of the Russian Federation on 06.08.2009 N 14493)
Book of income and expenses under the simplified tax system
Main accounting document"simplified" - the Book of income and expenses (KUDIR). It maintains all tax accounting throughout the year, later on the basis of it a declaration is formed according to the simplified tax system.
What you need to know about the Book of Income and Expenses:
- It can be kept in paper or in electronic format... In electronic, of course, it is more convenient. All accounting programs are able to form it. In any case, at the end of the year, the book must be printed, stitched, numbered, indicating the total number of sheets on the last page.
- The form of the book is established by order of the Ministry of Finance dated October 22, 2012 No. 135n. The same document regulates the procedure for filling it out.
- Only those incomes and expenses that will be used in calculating the tax amount need to be recorded in the book. The rest can be omitted.
- Keeping a book is not a right, but an obligation of a company or individual entrepreneur. At the same time, you do not need to take it to the tax office. However, in some cases - during inspections - the tax office may request it, and then it must be submitted within 5 working days. Otherwise, you can get a fine, albeit a small one - 200 rubles for the company and from 300 to 500 rubles for the manager.
The documents:
Code of Administrative Offenses. Article 15.6
- Order of the Ministry of Finance of Russia dated 10.22.2012 N 135n
"On Approval of the Forms of the Book of Income and Expenses of Organizations and Individual Entrepreneurs Applying the Simplified Taxation System, of the Book of Income Accounting of Individual Entrepreneurs Using the Patent Taxation System, and the Procedures for Filling Them" (Registered in the Ministry of Justice of Russia on 21.12.2012 N 26233)
Simplified 2016: what's new?
From January 1, 2016 with the simplified taxation system it is 1.329. Taking into account this new coefficient, in 2016 the taxpayer will not be able to apply the “simplified taxation” if his revenue exceeds 79.74 million rubles. In order to switch to a simplified taxation system in 2017, the taxpayer's revenue for 9 months of 2016 should not exceed 59.805 million rubles.
From January 1, 2016, the regions received additional powers to regulate tax rates when applying the simplified tax system. Now the regional authorities can reduce the rate for the simplified tax system with the object of “income” (tax 6 percent) in 2016, and not only for the simplified tax system with the object “income minus expenses”, as it was before. Corresponding changes were made in connection with the implementation of the government's anti-crisis plan. They are stipulated by the Federal Law of 13.07.2015 N 232-FZ. The tax rate paid when applying the simplified tax system for the object of "income" can be established by the law of a constituent entity of the Russian Federation in the range from 1 to 6%.
Pay attention!
Since January 1, 2016, the penalties for late payment of tax have increased. This happened in connection with the increase in the refinancing rate. The Central Bank of the Russian Federation no longer establishes its independent significance. The refinancing rate is now key rate and is 11%.
The procedure for applying the simplified taxation system: what criteria must a taxpayer meet to switch to the simplified tax system, how and what documents must be drawn up for the transition, and also what to do if the right to apply the simplified tax system has been lost. We will answer these questions in this article.
Conditions for using the simplified tax system
Both legal entities and individual entrepreneurs can apply the simplified code.
The conditions for the application of the simplified tax system by legal entities and individual entrepreneurs are somewhat different. The general restrictions are on the number of employees (up to 100 people) and the condition for not carrying out a number of activities in which the use of the simplified tax system is impossible (clause 3 of article 346.12 of the Tax Code of the Russian Federation).
The conditions for the loss of the right to use this system are the same for them: the amount of income received while working on the simplified tax system for the tax period (year) should not exceed 150 million rubles. (Clause 4 of Article 346.13 of the Tax Code of the Russian Federation). The conditions for the transition to the simplified tax system from 2018 are as follows:
- the amount of income for 9 months of the year preceding the beginning of the application of the simplified taxation system does not exceed 112.5 million rubles. (Clause 2 of Art. 346.12 of the Tax Code of the Russian Federation);
- the residual value of fixed assets does not exceed 150 million rubles;
- the legal entity has no branches;
- the share of other organizations in the authorized capital of a legal entity does not exceed 25% (with the exception of NPOs and societies of disabled people);
These restrictions do not apply to individual entrepreneurs. In particular, the conditions for observing the maximum income for the year preceding the transition to the simplified tax system have not been established for them (letter of the Ministry of Finance of Russia dated 01.03.2013 No. 03-11-09 / 6114).
IMPORTANT! Earlier, there were conflicting explanations from government agencies regarding the extension of restrictions on the maximum amount of residual value, and to individual entrepreneurs as well. Finally, the Ministry of Finance, in a letter dated June 15, 2017 No. 03-11-11 / 37040, explained that this rule applies only to organizations and does not apply to individual entrepreneurs.
Benefits for legal entities and special restrictions for sole proprietorships
When switching to a simplified system, some legal entities and individual entrepreneurs have the right to count on fringe benefits... This point should be taken into account when deciding on the transition and conducting a comparative analysis of the tax burden.
Read the material that will help you decide on the choice of the taxation system “How does the simplified tax system differ from the OSNO? What is more profitable? " ...
According to the procedure for applying the simplified taxation system for enterprises of the Republic of Crimea and the city of Sevastopol, local legislation can establish preferential rates for single tax until 2021 (clause 3 of article 346.20).
For the first time past state registration individual entrepreneurs who will be engaged in scientific, social or industrial activities can be recognized as beneficiaries on the basis of the legislation of the constituent entities of the Russian Federation. Benefits mean the establishment of a zero tax rate for a period of up to 2 years (clause 4 of Art. 346.20).
True, special requirements are imposed on this category of individual entrepreneurs with benefits in the form of ensuring a minimum 70% share of income from sales received in the reporting period from types of activities taxed at a zero rate, in total amount of all income received by individual entrepreneurs. In addition, a constituent entity of the Russian Federation can set for such individual entrepreneurs the maximum amount of income received per year, but not less than 15 million rubles.
In addition, both for enterprises and for individual entrepreneurs on the simplified tax system, when conducting certain types of activities, reduced rates of insurance premiums are established. To obtain such a benefit, the type of activity of the taxpayer must correspond to one of those listed in sub. 5 p. 1 of Art. 427 of the Tax Code of the Russian Federation.
The procedure for applying the simplified tax system: deadlines for filing a notice of the beginning and end of the application of the simplified tax system
For newly registered taxpayers, a 30-day period is set from the date specified in the tax registration certificate, during which they must submit a notification of the transition to the simplified tax system to the IFTS. In this case, they are recognized as “simplified” from the date of tax registration.
According to the procedure for applying the simplified taxation system, a taxpayer who already works for the simplified tax system does not need to take any action. If he has not violated the conditions giving the right to use the simplified taxation system, he can use the selected taxation system until he submits to the tax authority a notice of refusal to use the simplified taxation system in the form 26.2-3.
If at least one of the mandatory conditions for the use of the simplified taxation system was violated, the taxpayer loses the right to use this taxation system from the beginning of the quarter in which the violation occurred. From that moment on, it goes to common system taxation and is obliged to inform the Federal Tax Service Inspectorate of this by submitting a message in the form 26.2-2 by the 15th day of the first month of the quarter following the event (clause 5 of article 346.13 of the Tax Code of the Russian Federation).
The taxpayer will be able to return to the simplified tax system no earlier than a year after the transition from the simplified tax system to another taxation system (clause 7 of article 346.13 of the Tax Code of the Russian Federation).
Transition to the simplified tax system in 2017: application deadline
A taxpayer who decided to switch to a simplified taxation system must notify the tax office of his decision. To do this, the IFTS at the place of registration of the legal entity (the address of registration of an individual - entrepreneur) is notified in the form 26.2-1. In this notification, legal entities indicate the amount of income received in 9 months and the value (residual) of their fixed assets.
An example of filling out a notification in the form 26.2-1, you will find in the material "Notice of the transition to a simplified taxation system" .
You can download the notification in the form 26.2-1 (the form for switching to the simplified tax system in 2017) on our website.
The transition is carried out only from the beginning of the new tax period. In this case, the notification cannot be submitted earlier than October 1 and later than December 31 of the previous year. To start applying the simplified system from 2018, it is necessary to switch to the simplified tax system in 2017 - the deadline for submitting an application must be no earlier than 10/01/2017 and no later than 12/31/2017. If the taxpayer is late with the filing of the notification, he will not be able to switch to the simplified tax system.
When submitting a notification, the selected object of taxation must be indicated in the appropriate column: “Income” or “Income minus expenses”.
Our material "Which object is more profitable under the simplified tax system - income or income minus expenses?" Will help you make your choice. ...
The taxpayer can switch from one taxable object to another within the framework of the simplified taxation system only from the beginning of the next year. In this case, a notification in the form 26.2-6 must be submitted to the IFTS before December 31.
How to switch from the simplified tax system to other tax regimes
The requirements for the transition from the simplified tax system to any other taxation regime depend on the reason for such a transition and on what kind of taxation regime is planned to replace the simplified taxation system.
The Tax Code of the Russian Federation provides for a ban on replacing the STS with another tax regime during a calendar year (clause 3 of Article 346.13 of the Tax Code of the Russian Federation). However, there are exceptions:
- "Simplified" is forced to lose the right to use the simplified tax system due to non-compliance with the requirements established by Art. 346.12 of the Tax Code of the Russian Federation. At the same time, he will have to work at OSNO until the end of the year.
- Transition to UTII for certain types of activities of the "simplified" from any date (we are talking about combining, when a taxpayer applying the simplified tax system transfers some of its activities to UTII). The tax authorities confirm the validity of this approach. (letter of the Federal Tax Service dated 19.09.2014 No. GD-4-3 / [email protected]). The same letter speaks about the right of the individual entrepreneur to switch to the patent system from any calendar date. If separate species activity is transferred to UTII, then the transition is carried out at the time of registration of the imputed tax payer.
More about the order of transition from simplified to imputation read in this article.
If the “simplified person” plans to switch to a different tax regime from the beginning of the year, it is necessary to submit a notification to the Federal Tax Service Inspectorate in accordance with Form 26.2-3. This should be done before January 15 of the tax period in which such a transition was planned.
In the event of the termination of business activities carried out on the simplified tax system, the taxpayer is obliged to submit a notification to the Federal Tax Service Inspectorate in the form 26.2-8.
Procedure for filing a notification
Taxpayer notices (messages) and tax service are made out according to the established samples. Forms of documents for interaction with tax authorities on the application of the simplified tax system were approved by order of the Federal Tax Service of Russia dated 02.11.2012 No. ММВ-7-3 / [email protected]
A taxpayer can file a notice in three ways:
- during a personal visit of the head of a legal entity / individual entrepreneur or their representative on the basis of a power of attorney;
- by sending a valuable letter with an inventory of the attachment;
- in electronic form.
Descriptions of electronic formats transmitted via TCS forms 26.2-1, 26.2-2, 26.2-3, 26.2-6, 26.2-8 are contained in the corresponding annexes to the order of the Federal Tax Service of Russia dated November 16, 2012 No. ММВ-7-6 / [email protected]
Confirmation of the status of a simplified tax authority
Russian legislation does not provide for the obligation of the tax service to confirm the right to apply / switch to the simplified taxation system in response to the filing of a notification by the taxpayer. Most often, to confirm the right to use the simplified code, a stamp on the receipt by the tax authority of a notification of the transition on the second copy of the form, postal inventory or receipt of sending the notification in electronic form is sufficient. A response from the tax office can be obtained only in the following situations:
- the indicators specified in the notification in the form 26.2-1 do not correspond to those that give the taxpayer the right to apply the simplified taxation system, or the tax authority has information about the taxpayer that contradicts the conditions for applying the simplified taxation system (then the IFTS sends a message in the form 26.2-4);
- the taxpayer submitted a notice of the transition to the simplified tax system with a delay (then a message comes from the tax office in the form 26.2-5).
Some counterparties, when concluding contracts, ask for documentary evidence of the taxpayer's right to apply the simplified tax system in the form of some kind of response from the tax office. In this case, it is permissible to contact the inspectorate with a written request to confirm the fact of the application of the simplified code. The request is submitted in free form. Within 30 days, the tax authorities will submit an information letter in the form 26.2-7, which will reflect the fact of notification of the taxpayer about the application of the simplified tax system, as well as the fact of submission or non-submission of reports on simplified taxation. This practice is described in the letters of the Ministry of Finance dated February 16, 2016 No. 03-11-11 / 8396 and the Federal Tax Service dated April 15, 2013 No. ED-2-3 / 261.
Outcomes
When planning the transition to the simplified tax system, you should study in advance all the restrictions that are provided for in Ch. 26.2 of the Tax Code of the Russian Federation, as well as compare other taxation systems acceptable for a taxpayer - perhaps there is a more profitable one. The beginning of the application of the simplified system and the transition from it to a different regime are strictly regulated by law. Therefore, you should make sure that the STS is really optimal.
The single tax under the simplified tax system is paid by companies and entrepreneurs who voluntarily switched to the “simplified tax system”. For the object of taxation "income" the rate is 6%. For the object of taxation "income minus expenses" the rate is 15%. This material, which is part of the "Tax Code" for Dummies "cycle, is dedicated to Chapter 26.2 of the Tax Code of the Russian Federation" Simplified Tax System ". This article is available, simple language talks about the procedure for calculating and paying a single "simplified" tax, objects of taxation and tax rates, as well as the timing of reporting. Please note: The articles in this series only provide a general overview of taxes; for practical activities, you must refer to the primary source - the Tax Code of the Russian Federation
Who can apply the simplified tax system
Russian organizations and individual entrepreneurs who voluntarily chose the simplified tax system and who have the right to apply this system... Companies and entrepreneurs who have not expressed a desire to switch to the "simplified" system, by default, use other taxation systems. In other words, the transition to the payment of a single “simplified” tax cannot be compulsory.
What taxes do not need to be paid when applying the simplified tax system
In general, organizations that have switched to the "simplified" system are also exempt from property tax. Individual entrepreneurs - from personal income tax and property tax of individuals. In addition, both do not pay value added tax (except for VAT on imports). Other taxes and fees must be paid in accordance with the general procedure. So, "simplified" must make payments on compulsory insurance from the salary of employees, withhold and transfer personal income tax, etc.
However, there are exceptions to the general rules. So, from January 1, 2015, some "simplified" have to pay property tax. From that date, the exemption from the payment of this tax does not apply to real estate objects in respect of which the property tax base is determined as the cadastral value. Such property includes, for example, retail and office real estate (clause 1 of article 378.2 of the Tax Code of the Russian Federation, clause 3 of article 346.11 of the Tax Code of the Russian Federation).
Where does the "simplified" system operate?
Throughout the Russian Federation without any regional or local restrictions. The rules for switching to the simplified tax system and returning to other taxation systems are the same for everyone. Russian organizations and entrepreneurs regardless of location.
Who is not entitled to switch to the simplified tax system
Organizations that have opened branches, banks, insurers, budgetary institutions, pawnshops, investment and non-state pension funds, microfinance organizations, as well as a number of other companies.
In addition, "simplified" is prohibited for companies and entrepreneurs producing excisable goods mining and selling minerals, working in the gambling business, or having switched to paying a single agricultural tax.
Restrictions on the number of employees, the cost of fixed assets and the share in the authorized capital
It is not entitled to switch to a simplified system of organization and individual entrepreneurship if the average number of employees exceeds 100 people. The transfer ban also applies to companies and entrepreneurs with a residual value of fixed assets of more than 150 million rubles.
In addition, in the general case, STS cannot be applied to enterprises if the share of participation in them by others legal entities more than 25 percent.
How to switch to the simplified tax system
Organizations that do not belong to the above categories can switch to the simplified tax system if their income for the period from January to September did not exceed 112.5 million rubles. If this condition is met, you must submit a notification to the tax office no later than December 31, and from January next year, you can apply the "simplified tax". After 2019, the specified limit will need to be multiplied by the deflator coefficient.
Entrepreneurs who do not belong to the above categories can switch to the simplified tax system, regardless of the amount of income for the current year. To do this, they need to submit a notification to the tax office no later than December 31, and from January next year the individual entrepreneur will be able to apply the simplified taxation system.
Newly created enterprises and newly registered individual entrepreneurs have the right to apply a simplified system from the date of registration with the tax office. To do this, you must submit a notification no later than 30 calendar days from the date of tax registration.
Organizations and individual entrepreneurs who have ceased to be taxpayers of UTII can switch to a “simplified tax” from the beginning of the month in which their obligation to pay a single “imputed” tax was terminated. To do this, you must submit a notification no later than 30 calendar days from the date of termination of the obligation to pay UTII.
Violation of the deadlines for filing an application for the use of the simplified tax system deprives a company or an entrepreneur of the right to use the simplified system.
How long do you need to apply the "simplified"
A taxpayer who switched to the simplified tax system must apply it until the end of the tax period, that is, until December 31 of the current year inclusive. Until that time, it is impossible to voluntarily abandon the STS. You can change the system of your own free will only from January 1 of the next year, about which you need to notify the tax office in writing.
An early transition from the simplified system is possible only in cases when a company or entrepreneur has lost the right to a “simplified system” within a year. Then the abandonment of this system is mandatory, that is, it does not depend on the desire of the taxpayer. This happens when revenues for a quarter, six months, nine months or a year exceed 150 million rubles (after 2019, the specified value will need to be multiplied by the deflator coefficient). Also, the right to the simplified tax system is lost when the criteria for the number of employees, the cost of fixed assets or the share in the authorized capital cease to be met. In addition, the right to “simplified” is lost if the organization falls into the “forbidden” category in the middle of the year (for example, opens a branch or starts producing excisable goods).
The termination of the application of the "simplified tax" occurs from the beginning of the quarter in which the right to it is lost. This means that an enterprise or individual entrepreneur, starting from the first day of such a quarter, must recalculate taxes using a different system. Penalties and fines in this case are not charged. In addition, if the right to a simplified system is lost, the taxpayer must notify the tax office in writing about the transition to a different taxation system within 15 calendar days after the end of the relevant period: a quarter, half a year, nine months or a year.
If the taxpayer has ceased to engage in activities in respect of which he applied the simplified system, then within 15 days he must notify his inspectorate.
Objects "USN income" and "USN income minus expenses". Tax rates
A taxpayer who switched to a simplified system must choose one of two objects of taxation. In fact, these are two ways of calculating a single tax. The first object is income. Those who chose it sum up their income for a certain period and multiply it by 6 percent. The resulting figure is the size of the single "simplified" tax. The second object of taxation is income reduced by the amount of expenses (“income minus expenses”). Here the tax is calculated as the difference between income and expenses multiplied by 15 percent.
The Tax Code of the Russian Federation gives the regions the right to establish a reduced tax rate depending on the category of the taxpayer. A rate reduction can be entered both for the “income” object and for the “income minus expenses” object. You can find out what preferential rates are accepted in your area by contacting your tax office.
You need to choose an object of taxation even before switching to the simplified tax system. Further, the selected object is applied throughout the entire calendar year. Then, starting from January 1 of the next year, you can change the object, having previously notified your tax office of this no later than December 31. Thus, you can move from one object to another no more than once a year. There is an exception: the parties to a joint venture agreement or a property trust agreement are deprived of the right to choose, they can only use the “income minus expenses” object.
How to record income and expenses
Taxable income under the simplified tax system is the proceeds from the main activity (income from sales), as well as amounts received from other types of activities, for example, from the lease of property (non-operating income). The list of expenses is strictly limited. It includes all popular cost items, in particular, wage, the cost and repair of fixed assets, the purchase of goods for further sale, and so on. But at the same time, there is no such item in the list as "other expenses". Therefore, the tax authorities are strict during inspections and cancel any costs that are not directly mentioned in the list. All income and expenses should be recorded in a special book, the form of which is approved by the Ministry of Finance.
With a simplified system, it applies. In other words, income is generally recognized at the time the money is received on the current account or in the cashier's office, and expenses are recognized at the time when the organization or individual entrepreneur has paid off the obligation to the supplier.
How to calculate a single "simplified" tax
It is necessary to determine the tax base (that is, the amount of income, or the difference between income and expenses) and multiply it by the appropriate tax rate. The tax base is calculated on an accrual basis from the beginning of the tax period, which corresponds to one calendar year. In other words, the base is determined during the period from January 1 to December 31 of the current year, then the calculation of the tax base starts from zero.
Taxpayers who have chosen the object "income minus expenses" must compare the amount of the single tax received with the so-called minimum tax. The latter is equal to one percent of income. If the single tax calculated in the usual way turned out to be less than the minimum, then it is necessary to transfer to the budget minimum tax... In subsequent tax periods, the difference between the minimum and “regular” tax may be included in expenses. In addition, those for whom the object is "income minus expenses" can carry forward losses in the future.
When to transfer money to the budget
No later than the 25th day of the month following the reporting period (quarter, half year and nine months), you need to transfer to the budget advance payment... It is equal to the tax base for reporting period multiplied by the appropriate rate, less advance payments for prior periods.
At the end of the tax period, it is necessary to transfer to the budget the total amount of the unified "simplified" tax, and different payment deadlines are set for organizations and entrepreneurs. So, enterprises must transfer money no later than March 31 of the next year, and individual entrepreneurs - no later than April 30 of the next year. When listing the total amount of tax, you should take into account all advance payments made during the year.
In addition, taxpayers who have chosen the object "income" reduce advance payments and the total amount of tax on mandatory pension and medical insurance premiums, contributions for compulsory insurance in case of temporary disability and in connection with maternity, for voluntary insurance in case of temporary disability of employees, as well as payments for sick leave workers. At the same time, the advance payment or the total tax amount cannot be reduced by more than 50 percent. In addition to this, from January 1, 2015, the possibility of reducing the tax by the full amount of the paid trade tax was introduced.
How to report under the simplified tax system
You need to report on the single "simplified" tax once a year. Companies must submit a declaration on the simplified taxation system no later than March 31, and entrepreneurs - no later than April 30 of the year following the expired tax period. Reporting for the quarter, six months and nine months is not provided.
Taxpayers who have lost the right to a "simplified tax" must submit a declaration no later than the 25th day of the next month.
Companies and individual entrepreneurs who have ceased to engage in activities falling under the “simplified” must submit a declaration no later than the 25th day of the next month.
Combining the simplified tax system with imputation or with the patent system
A taxpayer has the right to charge “imputed” tax for some types of activity, and a single tax under the simplified tax system for others. It is also possible that an entrepreneur applies a “simplified tax system” for some types of activity, and a patent taxation system for others.
In this case, it is necessary to keep separate records of income and expenses related to each of the special modes. If this is not possible, then the costs should be allocated in proportion to the income from the activities falling under the different systems taxation.
According to the results fiscal year taxpayers on the simplified tax system
(organizations and individual entrepreneurs) must submit to the tax authorities a tax return paid in connection with the use of the simplified tax system.
The provision of a declaration on the simplified tax system and the payment of tax to taxpayers must be carried out c.
Tax return USN Form KND 1152017 (Order of the Federal Tax Service of the Russian Federation dated February 26, 2016 N ММВ-7-3 / [email protected]) is filled in by taxpayers who apply the simplified taxation system in accordance with the laws of the constituent entities of the Russian Federation, on the territory of which they are registered. In the work, it is also necessary to be guided by the provisions of the Tax Code of the Russian Federation and data tax registers organizations.
The tax base for the tax related to the simplified taxation system is:
- Monetary expression of the income of an organization or individual entrepreneur (with the object of taxation in the form of income).
- Monetary expression of income reduced by the amount of expenses (with the object of taxation "income minus expenses").
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METHODS OF SUBMITTING AND FORM OF SUBMISSION OF A declaration according to the simplified tax system
The declaration is submitted in the prescribed form: on paper or in the established formats in electronic form (transmitted via telecommunication channels).
Note: When the declaration is transmitted via telecommunication channels, the date of its submission is the date of its sending.
In accordance with clause 3, if the average number of employees of the company does not exceed 100 people, the declaration can be submitted not in electronic form, but on paper.
The declaration on the simplified taxation system according to the KND Form 1152017 on paper is submitted:
- personally;
Note: You must show your passport
- through your representative;
- sent by mail with a list of attachments.
When sending reports by mail, the date of dispatch is considered the day of its submission.
When the declaration is sent by mail, the date of its submission is the date of dispatch of the postal item with a list of attachments.
When calculating the tax, one must be guided by the law of the constituent entity of the Russian Federation where the taxpayer is registered, because in accordance with clause 2, tax rates are established by the laws of the constituent entities of the Russian Federation and may differ from those specified in art.
Take, for example, in accordance with Article 1 of the Law of Moscow No. 41 of 07.10.2009 "On the establishment of the tax rate ..., who have chosen income reduced by the amount of expenses as an object of taxation," for organizations and individual entrepreneurs who have chosen as an object of taxation income, reduced by the amount of expenses, a tax rate of 10% is set if they are certain types economic activity, but the federal value of this rate is 15%. We see that some regional authorities provide benefits for the simplified tax system.
Based on the types of funds received intended purpose, you should select the names and codes corresponding to them (they are given in Appendix No. 5 to the Filling Procedure) and transfer them to column 1 of Section 3 (clause 8.1 of the Filling Procedure). If there were no receipts, then section 3 is not completed.
Declaration on the simplified tax system, where to reflect the amount of the paid TRADING fee
In addition to the three tax deductions that are provided for all single tax payers, organizations and entrepreneurs engaged in trade can reduce the accrued tax by.
What is needed for this?
1. An organization or an entrepreneur must be registered as a trade tax payer. If the payer transfers the trade fee not on the notification of registration, but at the request of the tax office, use tax deduction forbidden.
2. The trade tax must be paid to the budget of the same region to which the single tax is credited. Mainly, this requirement applies to organizations and entrepreneurs who are engaged in trade not where they are registered at their location (place of residence). For example, an entrepreneur who is registered in the Moscow region and trades in Moscow will not be able to reduce the single tax on the amount of the trade tax. After all, the trade tax is credited in full to the Moscow budget (clause 3 of Art. 56 BC), and the single tax is credited to the budget of the Moscow Region (clause 6 of Art. 346.21 of the Tax Code, clause 2 of Art. 56 BC). There are similar explanations in the letter of the Ministry of Finance dated 15.07.2015 No. 03-11-09 / 40621.
3. The trade tax must be paid to the regional budget exactly in the reporting (tax) period for which the single tax was charged. Sales tax amounts paid at the end of this period can only be deducted in the next period. For example, a trade tax paid in January 2018 for the fourth quarter of 2017 will reduce the amount of the unified tax for 2018. It cannot be taken for deduction when calculating the single tax for 2017.
- for trade activities in respect of which the organization (entrepreneur) pays a trade fee;
- for the rest of the business.
The actually paid trade fee will only reduce the first amount. That is, that part of the single tax that is charged on income from trading activities. Therefore, if you are in more than one business, you must ensure that income from activities subject to trade tax is separately recorded and income from other activities. This is confirmed by the letters of the Ministry of Finance dated December 18, 2015 No. 03-11-09 / 78212 (sent tax inspectorates by the letter of the Federal Tax Service dated 20.02.2016 No. SD-4-3 / 2833) and dated 23.07.2015 No. 03-11-09 / 42494.
The results of separate accounting are documented in accounting statements (.docx, 18Kb).
If the unified tax on trading activities is less than the amount of the trade tax, the difference cannot be attributed to the reduction of the unified tax on income from other activities. At the same time, the restriction that does not allow reducing the single tax by more than 50 percent does not apply to the trade tax.
Note: Clause 8 and letters of the Ministry of Finance dated 07.10.2015 No. 03-11-03 / 2/57373, dated 02.10.2015 No. 03-11-11 / 56492, dated 27.03.2015 No. 03-11-11 / 16902.
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An example of filling out the declaration of the STS OF INCOME for 2018 with bar codes
Note: Such a declaration is prepared in the LE TAXPAYER program, the link is given below
An example of filling out the STS declaration of INCOME - EXPENDITURE for 2018
Only completed declaration sheets are handed over to the tax office. Blank sheets are not given up. Why transfer paper? For example, if an enterprise or individual entrepreneur on STS INCOME, only the pages of section 2.1 are filled in, if STS D-R only section 2.2 is filled in
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PROGRAM and INSTRUCTIONS for filling out the STS declaration for 2018
The STS declaration consists of five sections and a title page. For different objects taxation of the simplified tax system different sections are intended: for the simplified tax system with the object "income" sections 1.1 and 2.1, for the simplified tax system with the object "income minus expenses" sections 1.2 and 2.2. Section 3 and title page common to both types of simplified taxation system. Section 3 is presented only by those taxpayers who received targeted funding that are not taxed under the simplified tax system. Those. usually commercial organizations and individual entrepreneurs do not have this section as part of the declaration, therefore it is not considered in the article.
Note: Only the accrued tax amounts are indicated in the declaration, the amounts paid are not indicated, data on payments are already available from the tax office.
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Calculation of the simplified tax system Income 6% in the program on Excel Excel for entry into the declaration and payment of advance payments
The data is entered on a quarterly basis, i.e. revenue for each quarter, how many insurance premiums were actually transferred (and not accrued) in this quarter Pension Fund(pensions and medical insurance), FSS RF (for benefits and "injuries"), as well as previously paid amounts of advance tax payments.
The table is made conveniently, but it does not take into account individual entrepreneurs without workers! Individual entrepreneurs without employees have no restrictions on tax reductions in accordance with clause 3.1 of Article 346.21.
MORE RELATED LINKS |
- OKTMO and OKATO correspondence table
What is the OKTMO code to write in the payment order, declaration? 8 or 11 characters? A summary table of the correspondence of OKATO codes to OKTMO codes, which was developed by the Ministry of Finance of the Russian Federation, is being published. -
Considered in detail, balances and turnovers, for which accounts are Balance sheet and Report on financial results for small businesses (Form KND 0710098).
To support small businesses was introduced. Its peculiarity lies in the fact that it replaces part of the taxes paid to the budget by the enterprise, and simplifies the accounting and submission of reports by a small enterprise.
For the first time, a simplified taxation system was introduced in Russia by Federal Law No. 222-FZ of December 29, 1995, which became invalid on January 1, 2003 due to the entry into force of the corresponding chapter as part of the second part of the Tax Code of the Russian Federation.
During the application of the simplified taxation system, amendments and additions were made to it, some provisions were clarified.
Since January 1, 2003, the simplified taxation system has been significantly modernized. Some elements of the previous version of the simplified taxation system were retained, but the experience gained during its application was also taken into account.
This confirms the relevance of taxation issues under the simplified taxation system, since the development of small and medium-sized businesses is becoming one of the most important areas of economic transformations in the country. The concept of its further development should provide for both the creation of general market prerequisites - a market infrastructure, a motivational mechanism, and a special state system support, in particular the presence of special tax regimes.
Simplified taxation system- a special tax regime applied by taxpayers (organizations and individual entrepreneurs) along with other taxation systems. Special tax treatment is a tax regime with a special procedure for calculating taxes.
The positive side of this tax regime for taxpayers is explained by a significant reduction in the tax burden in comparison with the generally established taxation system, in reducing the tax burden, simplifying the tax and accounting and reporting for small businesses and individual entrepreneurs. Nevertheless, it should be noted that in accordance with the published Letter of the Ministry of Finance of Russia dated April 13, 2009 N 07-05-08 / 156, limited liability companies applying the simplified system still cannot refuse to maintain accounting records.
The simplified taxation system for taxpayers significantly reduces the tax burden in comparison with the generally established taxation system. These measures are taken by the government to stimulate the development of private entrepreneurship, the withdrawal of incomes of small businesses and individual entrepreneurs from the shadow to legal business.
One of the functions tax system is to stimulate the development of promising industries and sectors of the economy. To perform this function, in addition to the main taxation regime, there are special tax regimes.
The creation of a simplified taxation system is one of the forms of support for small businesses. In this regard, in addition to the Tax Code of the Russian Federation, the original, basic regulation Federal Law of July 24, 2007 N 209-FZ "On the Development of Small and Medium Business in the Russian Federation", which secures the status of a small business entity. Unfortunately, so far the provisions of this Law do not directly provide for small businesses the possibility of applying a simplified taxation and accounting system. However, the provisions of the Law stipulate the introduction of a simplified procedure for the provision of financial statements.
The concept and legal regulation of the simplified taxation system ... The simplified taxation system (simplified taxation system) is a special tax regime that has been applied throughout the Russian Federation since January 1, 2003, along with the generally accepted taxation system.
The essence of the single tax, paid in connection with the application of the simplified taxation system by organizations and individual entrepreneurs, is that it replaces the payment of a number of taxes established by the general tax regime.
In accordance with paragraph 1 of Art. 4 Federal law 209-FZ "On the development of small and medium-sized businesses in the Russian Federation" small businesses can be commercial organizations entered in the Unified State Register of Legal Entities, individuals - individual entrepreneurs.
When assigning a subject economic activity to small business, it is necessary to take into account a number of mandatory conditions established by the Law for the recognition of an organization as a small business entity:
1. The total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign legal entities, foreign citizens, public and religious organizations (associations), charitable and other foundations in the authorized (pooled) capital ( mutual fund) of these legal entities should not exceed 25% (with the exception of assets of joint-stock investment funds and closed-end mutual investment funds).
2. The average number of employees of a commercial organization for the previous calendar year should not exceed 100 people at a small enterprise and 15 people at a micro-enterprise.
3. According to the Decree of the Government of the Russian Federation in July 22, 2008 N 556 "On the limit values of proceeds from the sale of goods (works, services) for each category of small and medium-sized businesses" maximum size proceeds from sales without VAT of a commercial organization for the previous calendar year should not exceed 400 million rubles. at a small enterprise and 60 million rubles. in a micro-enterprise.
Subparagraph 1 of paragraph 3 of Art. 346.12 of the Tax Code of the Russian Federation prohibits the use of the simplified system by organizations that have at least one branch or representative office. However, if the company creates separate subdivision that does not meet the characteristics of a branch or representative office (Art.55 Civil Code RF), and if it is not reflected in the constituent documents, then you can continue to be on the "simplified" system without any problems. This opinion was expressed in the Letters of the Ministry of Finance of Russia dated March 27, 2008 N 03-11-04 / 2/60 and dated March 24, 2008 N 03-11-04 / 2/57. A similar position can be found in the publications of tax experts.
Are not eligible to apply the simplified tax regime organizations, banks, insurers, non-state pension funds, investment funds, professional participants in the securities market, pawnshops, etc. (Clause 3 of Article 346.12 of the Tax Code of the Russian Federation).
In accordance with Ch. 26.2 of the Tax Code of the Russian Federation, if the taxpayer fails to comply with the criteria that give the right to use the simplified taxation system, it is considered transferred to a different taxation regime from the beginning of the quarter, when at least one criterion has been violated. The only positive point in this situation is that such taxpayers are exempt from tax liability for late submission of documents and payment of advance payments.
Organizations (entrepreneurs) that are on the general taxation regime and meet the requirements provided for in paragraphs 2 and 3 of Art. 346.12 of the Tax Code of the Russian Federation, has the right to switch to the simplified taxation system from the beginning of the next calendar year. To do this, she (he) must, within the period from October 1 to November 30 of the current year, submit an application to the tax authority at the place of his location in the form approved by the Order of the Federal Tax Service of Russia dated April 13, 2010 N ММВ-7-3 / [email protected]
In the application, the taxpayer, in particular, indicates:
Selected object of taxation;
The amount of income for nine months of the current year;
Average number of employees for the specified period;
The residual value of fixed assets and intangible assets as of October 1 of the current year (clause 1 of article 346.13 of the Tax Code of the Russian Federation).
Organizations applying this tax regime are exempt from the obligation to pay:
Corporate income tax (except for the tax paid on income taxed at the tax rates provided for in clauses 3 and 4 of Article 284 of the Tax Code of the Russian Federation);
Value added tax (except for cases of import of goods into the customs territory of the Russian Federation and lease state property when the organization has an obligation to pay VAT on the basis of Ch. 21 of the Tax Code of the Russian Federation as a tax agent);
Corporate property tax.
Individual entrepreneurs applying this tax regime are exempt from the obligation to pay:
Personal income tax (in relation to income received from entrepreneurial activity, except for the tax paid on income taxed at the tax rates provided for in clauses 2, 4 and 5 of Article 224 of the Tax Code of the Russian Federation);
Value added tax (except for cases when an individual entrepreneur, in accordance with the norms of Chapter 21 of the Tax Code of the Russian Federation, acts as a tax agent);
Individual property tax (in relation to property used for entrepreneurial activities).
It should be especially noted that both organizations and individual entrepreneurs who have switched to the simplified taxation system pay insurance premiums for compulsory pension insurance in accordance with the legislation of the Russian Federation (in particular, the entrepreneur pays for employees fixed contributions to finance the insurance and funded part of the labor pension in accordance with Art. 28 of the Federal Law of December 15, 2001 N 167-FZ "On compulsory pension insurance in the Russian Federation").
Economic entities applying the simplified taxation system pay other taxes in force in the Russian Federation, if there are grounds for doing so in accordance with the legislation on taxes and fees. For example, in the event that the taxpayer of the single tax is on the basis of Ch. 28 of the Tax Code of the Russian Federation by the payer transport tax, he is obliged to calculate and pay tax in accordance with the generally established procedure, to submit tax reports.
In 2010, organizations and individual entrepreneurs using the simplified taxation system, in accordance with paragraph 2 of part 2 of Art. 57 of the Federal Law of 24.07.2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Fund social insurance Russian Federation, Federal Obligatory Fund health insurance and territorial compulsory health insurance funds "pay for reduced rates insurance premiums to the Pension Fund of the Russian Federation, FSS RF, FFOMS and TFOMS, but from January 1, 2011 they will have to pay insurance premiums at the same rates as organizations (entrepreneurs) under the general tax regime - at general insurance rates.
Taxpayers applying the simplified taxation system are not exempt from their duties tax agents- they are obliged to pay tax on personal income to the budget (for example, from the income of employees - 13% or 30%), value added tax (for example, from rent when renting federal or municipal property) etc.
Article 346.25.1 of the Tax Code of the Russian Federation allows individual entrepreneurs, in addition to the standard simplified tax system, to apply another taxation regime - a simplified one based on a patent. In this case, the single tax is replaced by a patent. The amount of the patent will not be affected by the income received and the expenses incurred by the entrepreneur. This tax regime can be used only by those entrepreneurs who work independently, without involving a large number of personnel, including those working under civil law contracts.
Not all individual entrepreneurs can work under a patent. Clause 2 of Art. 346.25.1 of the Tax Code of the Russian Federation establishes a closed list of activities in the implementation of which it is possible to work with a patent. This list, for example, does not include the concept of "personal services".
The decision on the possibility of application by individual entrepreneurs of a simplified taxation system based on a patent in the territories of the constituent entities of the Russian Federation is made by the laws of these entities. At the same time, the laws of the constituent entities of the Russian Federation determine specific lists of types of entrepreneurial activity (within the limits provided for by the Tax Code of the Russian Federation).
Based on clause 2.1 of Art. 346.25.1 of the Tax Code of the Russian Federation, when applying a simplified taxation system based on a patent, an individual entrepreneur has the right to attract employees, including under contracts of a civil law nature, the average number of which, determined in accordance with the procedure established by the federal executive body authorized in the field of statistics, does not must exceed five people for the tax period.
Entrepreneurs who have switched to work under a patent are subject to the norms established by other articles of the chapter of the Tax Code dedicated to the simplified taxation system (Art. 346.25.1 of the Tax Code of the Russian Federation, dedicated to the work on the patent. In this case, the entrepreneur can choose both the "classical" simplified system and the "patent simplification".
Transition to taxation by patent simple enough. A patent is issued at the discretion of the taxpayer for a period of one to 12 months. The tax period is the period for which the patent is issued. An application for a patent is submitted by an individual entrepreneur to the tax authority at the place of registration of the individual entrepreneur no later than one month before the individual entrepreneur begins to apply the simplified taxation system based on the patent. The tax authority is obliged to issue a patent to an individual entrepreneur or notify him of the refusal to issue a patent within ten days. The form of notification of refusal to grant a patent is approved by the Federal Tax Service of Russia. When a patent is issued, its duplicate is also filled in, which is kept in the tax authority.
The cost of a patent depends on the size of the potential annual income, on the type of business that the entrepreneur is engaged in. This income is established by the authorities of the constituent entity of the Russian Federation in the corresponding law for a calendar year for each type of entrepreneurial activity, according to which individual entrepreneurs are allowed to use a simplified taxation system based on a patent. At the same time, it is allowed to differentiate such an annual income, taking into account the peculiarities and place of doing business by individual entrepreneurs on the territory of the corresponding constituent entity of the Russian Federation.
If an individual entrepreneur violated the conditions for the application of the simplified taxation system based on the patent (for example, accepted hired employees in excess of the established limit) or carried out a type of entrepreneurial activity on the basis of the patent that is not provided for in the law of the subject of the Russian Federation where he works, then he loses the right to apply the simplified system taxation based on the patent in the period for which the patent was granted. The same will happen if the entrepreneur does not pay (incomplete payment) of one third of the cost of the patent within the time period established by clause 8 of Art. 346.25.1 of the Tax Code of the Russian Federation.
In case of loss of the right to "patent simplification", an individual entrepreneur must pay taxes in accordance with the general taxation regime. In this case, the cost (part of the cost) of the patent paid by an individual entrepreneur is not refunded to him.
The payment of the remaining part of the cost of the patent is made by the taxpayer no later than 25 days before the end of the period for which the patent was obtained.
Taxpayers of the simplified taxation system, who work on the basis of a patent, do not have to submit a single tax declaration to the inspectorate. The point is that the value of a patent does not depend on the income and expenses of the entrepreneur. But they are obliged to keep the Book of Records of Income and Expenses. Entrepreneurs of the simplified taxation system, who received a patent, still cannot exceed the established in Art. 346.13 of the Tax Code of the Russian Federation, income limit. Therefore, they must monitor compliance with the established restrictions.
Formation of the tax base when applying the simplified taxation system ... According to Art. Art. 346.18, 346.25 of the Tax Code of the Russian Federation for organizations, the tax base when applying the simplified taxation system is the monetary expression of income, and for individual entrepreneurs - the monetary expression of income, reduced by the amount of expenses.
When applying the simplified taxation system, the object of taxation in accordance with paragraph 1 of Art. 346.14 of the Tax Code of the Russian Federation are recognized:
- income;
- income reduced by expenses.
The object, as a rule, is chosen by the taxpayer himself. Exception from general rule there are cases when the payer is a party to a simple partnership agreement or a property trust agreement (then income, reduced by the amount of expenses, is necessarily used as an object).
The choice of one or another option is determined by economic feasibility: if the taxpayer has large amounts of expenses by which income can be reduced for tax purposes, he will stop at the second option. If there are few such costs, then the first option is acceptable. Taxpayers, when determining the object of taxation, take into account in the manner prescribed by Ch. 25 of the Tax Code of the Russian Federation "Tax on corporate profits", the following income:
Sales income;
Non-operating income.
When determining the object of taxation, the income provided for in Ch. 25 of the Tax Code of the Russian Federation. Also, income in the form of received dividends is not taken into account in the composition of income, if their taxation is made by a tax agent.
When determining the object of taxation, the taxpayer reduces the income received by the expenses listed in Art. 346.16 of the Tax Code of the Russian Federation.
The procedure for recognizing income and expenses is governed by Art. 346.17 of the Tax Code of the Russian Federation.
The date of receipt of income is the day of receipt of funds in bank accounts and (or) in the cash office, receipt of other property (work, services) and (or) property rights, as well as repayment of debt (payment) to the taxpayer in a different way (cash method).
When using a promissory note, the date of receipt of income is the date of payment of the promissory note (the day of receipt of funds from the drawer or other person obliged under the specified promissory note) or the day the taxpayer transfers the specified promissory note under endorsement to a third party.
Expenses of a taxpayer are recognized as costs after their actual payment.
Taxpayers do not take into account differences in amounts in income and expenses if, under the terms of the agreement, the obligation (claim) is expressed in conventional monetary units.
Expenses are included in expenses, taking into account the following features:
Material costs and expenses for wages and payment of interest for the use of borrowed funds and when paying for the services of third parties - at the time of repayment of the debt by writing off funds from the current account, payment from the cash desk, and in case of another method of repayment of the debt - at the time of such repayment;
Expenses for the purchase of raw materials and materials - after their actual payment;
Expenses for payment of the cost of goods purchased for further sale - as the goods are sold by one of the methods: FIFO, LIFO, by average cost; at the cost of a unit of goods;
Expenses associated with the sale of goods (storage, maintenance, transportation) - after their actual payment;
Expenses for payment of taxes and fees - after payment in the amount actually paid by the taxpayer;
Expenses for the acquisition (construction, manufacture) of fixed assets, as well as expenses for the acquisition (creation) of intangible assets - the last day of the reporting (tax) period. These expenses are taken into account only for paid fixed assets and intangible assets used in the implementation of entrepreneurial activities;
When a taxpayer issues his own bill of exchange in payment for goods (works, services), property rights - are taken into account after payment of the bill;
When a taxpayer issues a bill of exchange of a third party in payment for goods (work, services), property rights - on the date of transfer of the said bill.
Organizations that used the accrual method before switching to the simplified taxation system when calculating income tax, when switching to the simplified taxation system, comply with the following rules:
As of the date of the transition, the tax base includes the amounts of funds received before the transition to the simplified taxation system as payment under contracts, the execution of which is carried out by the taxpayer after the transition to the simplified taxation system;
Not included in the tax base cash received after the transition to the simplified taxation system, if according to the rules tax accounting on the accrual basis, these amounts were included in income when calculating the tax base for income tax;
The expenses incurred by the organization after the transition to the simplified taxation system are recognized as expenses deducted from the tax base on the date of their implementation, if the payment of such expenses was made before the transition to the simplified taxation system, or on the date of payment, if the payment was made after the transition to the simplified taxation system;
The funds paid after the transition to the simplified taxation system to pay for the organization's expenses are not deducted from the tax base, if before the transition to the simplified taxation system, such expenses were taken into account when calculating the tax base for income tax.
Organizations that used the simplified taxation system, when switching to calculating the tax base for income tax using the accrual method, follow the rules:
It is recognized as part of income the repayment of debt (payment) to the taxpayer for goods delivered during the period of application of the simplified taxation system (work performed, services rendered), transferred property rights;
Recognized in the composition of expenses is the repayment of debt (payment) by the taxpayer for goods received during the period of application of the simplified taxation system (work performed, services rendered), property rights.
These income and expenses are recognized at the date of transition to the tax base for corporate income tax on an accrual basis.
When an organization switches to the simplified taxation system, the tax accounting records the residual value of fixed assets and intangible assets that were paid before the transition to the simplified taxation system, in the form of the difference between the purchase price (construction, manufacture, creation) and the amount of accrued depreciation.
Individual entrepreneurs, when switching from other taxation regimes to simplified taxation system and from simplified taxation system to other taxation regimes, apply the rules provided for organizations.
Features of document flow and taxation under the simplified taxation system ... Organizations and individual entrepreneurs using the simplified taxation system are exempted from the obligation to maintain accounting records, with the exception of accounting for fixed assets and intangible assets. However, taxpayers who have switched to the simplified taxation system, as before the transition, can keep accounting in full according to the rules established by the legislation of the Russian Federation on accounting.
To account for fixed assets and intangible assets, organizations and individual entrepreneurs must follow PBU 6/01 "Accounting for fixed assets" and PBU 14/2007 "Accounting for intangible assets".
The requirement for mandatory accounting of fixed assets and intangible assets is due to the fact that in order to preserve the right to use the simplified taxation system, the residual value of fixed assets and intangible assets, determined according to accounting rules, should not exceed 100 million rubles. If, based on the results of the reporting (tax) period, the specified limit is exceeded, then the taxpayer is considered to have switched to the general taxation regime from the beginning of the quarter in which this excess was allowed. In this regard, the taxpayer should track the residual value of fixed assets and intangible assets when planning the acquisition of new items of fixed assets and intangible assets, as well as for documentary confirmation of the right to use the simplified taxation system.
To maintain accounting records of fixed assets and intangible assets, organizations and entrepreneurs do not need to reflect transactions on synthetic accounting accounts. It is enough to independently develop the necessary accounting registers that allow accumulating information on the initial and residual value of existing fixed assets and intangible assets.
The forms of the developed registers for accounting for fixed assets and intangible assets must be recorded in the accounting policy.
Taxpayers applying the simplified taxation system are required to keep tax records of their performance indicators necessary for calculating the tax base and the amount of tax, based on the Book of Income and Expenses.
The form of the Book of Income and Expenses is opened for one calendar year, can be performed both in paper and in electronic form and is kept in Russian. At the end of the tax period, the Book, which was kept in electronic form, is displayed on paper.
The Book reflects all business transactions produced by the taxpayer for the reporting (tax) period, in chronological order based on primary documents.
For the Book, which was kept in electronic form, this procedure is performed after its output on paper at the end of the tax period.
For taxpayers applying the simplified taxation system, the tax period is a calendar year, which consists of three reporting periods. Reporting periods are the first quarter, six months and nine months of the calendar year.
Tax rates:
6% (from income);
15% (from income reduced by the amount of expenses).
The laws of the constituent entities of the Russian Federation can establish differentiated tax rates ranging from 5 to 15%, depending on the categories of taxpayers.
A taxpayer who applies the simplified taxation system and has chosen income as an object of taxation can reduce the amount of tax for the tax period by the amount of insurance contributions for compulsory pension insurance paid for the same period of time, in accordance with the legislation of the Russian Federation on compulsory pension insurance, as well as by the amount temporary disability benefits paid to employees. At the same time, the amount of tax cannot be reduced by more than 50% on insurance premiums for compulsory pension insurance.
Taxpayers who have accepted income reduced by the amount of expenses as an object of taxation cannot make such a reduction in the amount of tax, since these contributions and benefits are included in expenses when calculating the tax base.
Taxpayers applying simplified taxation system submit tax return on a single tax based on the results of the tax period. Tax returns are submitted by:
Organizations taxpayers - no later than March 31 of the year following the expired tax period;
Taxpayers - individual entrepreneurs - no later than April 30 of the year following the expired tax period.
For violation deadlines appropriate penalties have been established.
Organizations and individual entrepreneurs comply with the general procedure for conducting cash transactions, submit statistical reports, perform duties of tax agents, keep tax records of income and expenses in the Book of Income and Expenses, accounting of fixed assets and intangible assets, accounting of indicators for other taxes, fees and contributions.
The tax amount is calculated by the taxpayer independently based on the results of the tax period as the percentage of the tax base corresponding to the tax rate.
Thus, in comparison with the general taxation regime, the simplified taxation system has the following positive characteristics.
The simplified taxation system is applied voluntarily, i.e. organizations and individual entrepreneurs decide for themselves whether they should switch to this regime or not. A similar rule applies to the termination of the right to apply this special tax regime (except for cases of compulsory deprivation of such a right, provided for in paragraph 4 of article 346.13 of the Tax Code of the Russian Federation).
The simplified system applies to all business activities of the organization, i.e. completely replaces the general tax regime.
Organizations using the simplified taxation system are exempt from the obligation to maintain accounting records, with the exception of accounting for fixed assets and intangible assets of the organization. Accordingly, they should not represent accounting statements to the tax authority. This makes it much easier to keep records. However, modern business practice indicates that business entities applying a simplified taxation regime prefer to keep accounting records and prepare financial statements for internal control purposes.
The taxpayer has the opportunity to choose the object of taxation: income or income reduced by the amount of expenses.
An exception to this rule are participants in a simple partnership agreement or a property trust agreement. They are required to apply the simplified taxation system with the object "income minus expenses".
Commendable and Simplicity filling out a tax declaration for a single tax paid in connection with the use of the simplified taxation system, and its presentation in tax authorities once a year - based on the results of the tax period.
Numerous positive features of a simplified taxation system are offset by its shortcomings.
At first, VAT invoices are not issued under the simplified tax system... Apart from VAT payers (clauses 2 and 3 of Art. 346.11 of the Tax Code of the Russian Federation), taxpayers of the simplified taxation system should not issue invoices to buyers and customers, which is an absolute plus for the sellers (performers) themselves. But their buyers (customers) may not like it. For VAT deduction, an invoice with a dedicated tax is required. By purchasing goods from a seller using a simplified system, the buyer will not be able to count on a deduction and will be forced to pay VAT on the entire value of the goods. For enterprises, as a result of transactions with entrepreneurs and organizations that operate under the simplified taxation system, the amount of VAT that must be transferred to the budget increases significantly. As a rule, VAT payers are reluctant to enter into transactions with those who are exempt from paying this tax. All other things being equal, it is more profitable to purchase goods (works, services) from suppliers working according to the generally established taxation system. By reselling the assets or using them in its own production, the buyer enjoys the deduction. Thanks to this, he, firstly, receives a large profit, and secondly, he saves on taxes. And all this is only due to the fact that the VAT amount is indicated separately on the invoice of an ordinary seller.
In fact, the omission is compensated. The absence of VAT allows taxpayers of the simplified taxation system to set lower prices, and the benefit from purchasing goods from them or ordering services will cover the loss.
In addition, it is most optimal to introduce VAT into a simplified taxation system while maintaining the current procedure for its payment, but with the offset of the amounts paid as a single tax. At the same time, it is necessary to take into account the share distribution of paid VAT and the single tax between the budgets of different levels. When calculating a single tax from taxable base VAT paid should be deducted in order to eliminate double taxation, and then compare its value with the accrued single tax on income, which, unfortunately, was not taken into account in the legislative amendments on the application of the simplified taxation system.
Secondly, with a simplified taxation system, the list of expenses is limited... Under a simplified system, the costs accounted for in the tax base are far from always adequate. real costs, and this is already a really serious gap.
Under the general regime, expenses are allowed to include almost all costs if they are economically justified, justified and aimed at generating income. Simplified - this is not enough. The costs must also be mentioned in paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation. True, this list is constantly updated with new items. And yet, those who are going to work with the object of taxation "income minus expenses" need to analyze their expenses in detail. If most of the usually incurred expenses are not in the specified list, it is better either to choose another object of taxation (income), or to refuse to switch to the simplified taxation system.
Thirdly, with simplified taxation system, the cash method of accounting for income is used... On the one hand, for cash method only actual incomes are taken into account, on the other - on the basis of clause 1 of Art. 346.17 of the Tax Code of the Russian Federation, they include the received advances, despite the fact that before the shipment of goods (provision of services, performance of work), they, in fact, are not income and can be returned. However, it can be noted that since the money is in the current account or at the cash desk of the organization or entrepreneur, there will be no problems with paying the tax, and this disadvantage is not so important.
Having analyzed the main theoretical and practical aspects of the application of the simplified taxation system (simplified taxation system) in a small business, the following conclusions can be drawn:
The simplified taxation system is a special tax regime provided for by the Tax Code of the Russian Federation, which replaces a number of taxes established by the general tax regime with the payment of a single tax.
Single tax, charged when applying the simplified taxation system, replaces for organizations: corporate profit tax, value added tax, property tax. Other taxes, and from January 1, 2010 - and insurance contributions to the Pension Fund of the Russian Federation, FSS RF, FFOMS and TFOMS are paid in accordance with the general procedure.
The use of the simplified taxation system also frees the organization from accounting and reporting, which is typical for organizations operating on a general tax regime. But at the same time, organizations and individual entrepreneurs observe the general procedure for conducting cash transactions, represent statistical reporting, perform the duties of tax agents, keep tax records of income and expenses in the Book of Income and Expenses, accounting of fixed assets and intangible assets, prepare reports on the wage fund and taxes charged from it.
The flat tax is calculated annually and reflected in the company's annual return. In this case, the amount of tax is calculated by the taxpayer independently based on the results of the tax period as the percentage of the tax base corresponding to the tax rate. The tax rate depends on which object of taxation is chosen by the taxpayer. If the object of taxation is income, then interest rate set at 6%. If the taxpayer has chosen income reduced by the amount of expenses as an object of taxation, the tax rate is set at 15%.
Taxpayers applying the simplified taxation system file a single tax return based on the results of the tax period. The tax period is a calendar year.
The purpose of the introduction of the simplified tax system is to stimulate the development of entrepreneurial activity in the field of small and medium-sized businesses, the level of development of which largely determines the level of economic development the country as a whole.
One of the functions of the tax system is to stimulate the development of promising industries and sectors of the economy. To perform this function, in addition to the main taxation regime, there are special tax regimes. STS is one of them. The simplified tax system is a tax regime with a special procedure for calculating taxes.
In our opinion, it is necessary to change the rules for the transition to a simplified taxation system.
It is necessary to increase the threshold for the number of employees and the residual value of fixed assets and intangible assets.
Since this will help:
Support for small and medium-sized businesses;
Its greater competitiveness in front of large enterprises and enterprises with more experience in the market.
Also, in our opinion, the residual value of fixed assets and intangible assets should exceed the mark of RUB 100 million, as this is a barrier for newly created organizations. An organization that wants to be competitive in the market must have equipment for creating high-end products, and such equipment is a priori very expensive.
The amount of income from sales could also be increased.
It would be advisable for small and medium-sized entrepreneurs to be allowed to apply these rules only in cases when they have at least 90% of the total income from the sale of products (works, services), the share of income from sales:
High-tech products and services (including for export - 70%);
Products and services from implementation innovation activities;
Rights to inventions, industrial designs, utility models, computer programs and databases (except for the cases of their resale);
Research and development work of our own production.
At the same time, the right to approve the list of high-tech products and services, as well as products and services from the implementation of innovative activities for the purposes of the simplified tax system, should have been granted to the Government of the Russian Federation.
Also, in our opinion, the most important task of improving legislation on supporting small and medium-sized businesses is to develop measures aimed at preventing the artificial fragmentation of enterprises into smaller units in order to gain access to benefits intended for small businesses. Therefore, it is important to identify small and medium-sized businesses in order to apply the simplified tax system, taking into account affiliated companies (persons).
In international practice, the totality of enterprises considered for tax purposes as a single economic unit is those small enterprises that depend on the same capital investments, as well as management, supply, etc., even if these separate small enterprises from a legal point of view are separate business entities.
According to the current procedure in Ch. 26.2 of the Tax Code of the Russian Federation, when determining taxpayers, the STS does not say that this tax regime is applied precisely by small businesses. To become a taxpayer of the STS, it is necessary that the income of the organization, the value of fixed assets and intangible assets, the number of employees comply with the established Ch. 26.2 of the Tax Code of the Russian Federation to the size, as well as that the share of participation of other organizations is no more than 25%.
As a preferential tax regime, the STS should not be applied to enterprises that are part of a single network. If a taxpayer owns dozens of enterprises, in order to determine his status as a taxpayer of the STS, it is necessary to identify and consider property for all companies owned by the owner, including groups of affiliates. The introduction of such rules will complicate tax administration, but it will be offset by an increase in tax revenues from large enterprises due to the application of the general tax regime. In addition, the targeted direction of government measures for tax incentives for the development of small businesses will be provided.