Reduced tax rate at usn. Simplified taxation system
Hello! In this article, we will talk about the limits that allow you to apply the simplified tax system from 2019.
Today you will learn:
- What are the limits for entrepreneurs on;
- What income items are related to income on the "simplified";
- In what cases the right to apply the simplified tax system is lost;
- How to switch from USN to OSN.
USN and business benefits
It is beneficial to use the simplified tax system for management, and therefore this is common among and. It has several advantages that distinguish it from other methods of taxation.
Before you start using the "simplified" system, you have the right to choose one of two tax rates:
- 6% if there are income items in your activity and expenses are minimized (in this case, the entrepreneur pays only 6% of the profit amount);
- 15% if the company has both income and expenses (first, the difference between the profit and expenses received for the year is calculated, and then 15% is calculated from the amount received - this is the tax payable).
These rates can be differentiated in different regions and reduced to a minimum of 1% for some types of activities.
Business owners on the simplified tax system pay only one tax instead of:
- (for founders of organizations);
- (however, there are exceptions. For example, if you make a deal with non-residents, you are still required to pay VAT).
The USN has a rather simplified reporting system: paying a single tax makes it easier to manage.
There are also such features for companies on the simplified tax system:
- You can transfer the payment of insurance premiums, transport tax and other expenses to expenses (for the simplified tax system with a tax rate of 15%);
- The simplified tax system does not restrict a company from having a representative office.
What are the restrictions on working with the USN
The benefits of working with the USN abound. So that this system of tax collection does not develop into the only one used by taxpayers and does not become the subject of various frauds, the state has developed special limits.
They limit activities on the simplified tax system for various indicators. If these indicators go beyond the norm, then you do not have the right to apply the simplified tax system.
These limits include:
- The residual value of those fixed assets that are on the balance sheet of the enterprise cannot exceed 150,000,000 rubles. Only depreciable property is taken into account, land and construction in progress are not taken into account;
- To switch to the simplified tax system from the new year (in 2020), your income for 9 months of current activity should not exceed 112,500,000 rubles without VAT. The total amount of income is calculated by adding the amounts from sales and non-operating income;
- In order not to lose the opportunity to practice the simplified tax system in 2019, your total annual income should not exceed 150,000,000 rubles.
As you can see, the limits, compared to 2018, have remained the same, which will allow more entrepreneurs to stay on the simplified tax system.
However, the deflator coefficient in 2019 was also changed, as in previous years, amounting to 1.518. It is a special index that annually increased the possible income under the simplified tax system and income for the transition to the simplified tax system.
For example, in 2016 the index rate was 1.329. This means that the amount of approved income for 2016 increased from 60,000,000 rubles to 1.329*60000000 = 79,740,000 rubles. And the amount for the transition to the simplified tax system increased from 45,000,000 rubles to 1.329 * 45,000,000 = 59,805,000 rubles.
Since 2017, the deflator has stopped changing. Restrictions on its use were introduced for the next three years, until 2020. This means that the approved income limit will not be indexed, and its value will remain unchanged for three years.
It is important to bear in mind that restrictions on the transition to the ranks of "simplifiers" are associated not only with the income of the company. If your company employs more than 100 people, you will not be able to apply the simplified tax system even if the amount of income is observed.
income limit
There is a limit of 150,000,000 rubles, which applies to the annual income of an individual entrepreneur or company. This means that exceeding this mark by at least a ruble during a quarter, half a year or at the end of the year excludes you from the ranks of the “simplifiers”.
If the income is exceeded by 150,000,000 rubles, then you switch to from the quarter in which a large income was received.
It also happens that the entrepreneur did not notice how the amount of income exceeded the approved amount. This should not be allowed. Check your income every three months so you don't miss the moment of leaving the simplified tax system.
If you, having lost the right to the simplified tax system, did not notify the tax authority about this, then get ready to pay the following fines:
- 200 rub. for not providing notice that you are no longer applying the simplified tax system (Article 126 of the Tax Code);
- 5% of the amount of tax recorded according to the declaration on the OSNO. Penalties will be charged from the first day following the month set for the submission of the declaration (Article 119 of the Tax Code);
- 1000 rub. for not submitting a declaration.
There will be no penalties for the unpaid amount of tax, the tax office will only collect penalties from you for late payment.
If you notice that your income is becoming “critical”, that is, it is approaching the threshold of 150,000,000 rubles, and you don’t want to switch to DOS, there are several ways to stay on the simplified tax system.
You can:
- Do not allow income to be received in the last quarter or accept only those funds that will not exceed the revenue limit (if you know in advance what transactions your company will have with counterparties, try to transfer profits on them to the next year);
- Draw up a loan agreement(if you shipped products to the buyer, then you can receive money from him as a loan return. That is, you issue a conditional loan to your business partner, which he pays for the delivery. Loans are not taken into account as income on the simplified tax system, and therefore the amount of profit will not increase the limit income turnover);
- Make a commission agreement(For the services performed in favor of your counterparty, you can take a commission as an intermediary. Commissions under such an agreement are also not taken into account in the company's income).
If you want to switch to the simplified tax system from another taxation system, then the income for the previous three quarters should not exceed 112,500,000 rubles. Again, this rule is relevant only for LLC.
Is your income less? Then the USN is perfect for you. At the same time, you will be able to switch to a new taxation method no earlier than next year. In the current reporting period, you will not be able to use this right.
The activities of the USN do not provide for a spending limit. The exception is only in the types of expenses themselves, which are classified as such according to the law.
What income can be taken into account under the simplified tax system
Any commercial activity involves the receipt of amounts of income. However, not every profit can be treated as income.
Tax legislation classifies as income amounts:
- From sales (revenue in monetary terms, which is received from the sale of your own products or the sale of property rights of the company (for example, you found a buyer for equipment or a piece of land. In this case, payment can be made even in kind));
- Non-operating:
- income from the activities of the last reporting period that you have discovered now;
- purchase and sale of foreign currency (both positive and negative price differences are taken into account);
— amounts received from ;
— income from deposits, securities;
— property rights that you acquired free of charge;
- profit from holding shares in other organizations; - Income on the simplified tax system must be taken into account in KUDiR at the time of receipt of funds to or to the cash desk of the company.
At the same time, there are such incomes of the company that are not taken into account when calculating the limit on the simplified tax system.
They include:
- Mortgaged property;
- Contributions to ;
- Contributions to compensation funds;
- Foreign (provided that they will be spent within one year);
- The difference formed during the revaluation of shares;
- Compensation from insurance companies or by court order to the injured party;
- Fines paid in favor of the organization;
- Some from which income tax is deducted;
- Winnings (for IP);
- And others, indicated in articles 224, 251 and 284 of the Tax Code of the Russian Federation.
Calculate the cost of fixed assets
The simplified tax system is suitable only for those individual entrepreneurs and organizations whose residual value of fixed assets does not exceed 150,000,000 rubles. This value is calculated according to the accounting standards.
The limit of fixed assets should be monitored not only by those organizations that are on the simplified tax system, but also by those that plan to switch to this taxation system. The last to calculate the price of assets on December 31 of the year preceding the transition to the simplified tax system.
If the OS cost limit is exceeded, this will become an obstacle to the application of the simplified tax system.
When the residual value exceeds the established limit of 150,000,000 rubles, the organization is obliged to switch to DOS from the quarter in which the increase in the value of assets occurred.
The Ministry of Finance does not oblige an individual entrepreneur to keep records of the residual value of fixed assets. However, as soon as an entrepreneur switches to the simplified tax system, the need to calculate the price of assets is assigned to him by law.
Loss of the right to apply the simplified tax system
From the moment the entrepreneur's income exceeded the mark of 150,000,000 rubles in the current period (for a quarter, six months or 9 months), the transition to the OSN is mandatory.
As soon as the limit has increased, organizations and individual entrepreneurs switch to DOS from the beginning of the quarter in which the total income exceeded 150,000,000 rubles. To understand whether you fit into the limit or not, you will need to calculate income from the first day of the reporting year.
Let's take an example of the moment the organization lost the right to the simplified tax system.
The company's earnings for the year were:
Month | Amount, rubles |
January | 5 500 000 |
February | 7 300 000 |
March | 2 100 000 |
April | 4 800 000 |
May | 17 400 000 |
June | 10 200 000 |
July | 9 900 000 |
August | 31 500 000 |
September | 7 800 000 |
October | 18 600 000 |
November | 32 900 000 |
December | 23 000 000 |
The amount of income for the year, including the last quarter = 162,400,000 rubles.
The legislator established that those enterprises whose income did not exceed 150,000,000 rubles can remain on the simplified tax system. In our example, the total revenue of the company exceeded this mark. This means that starting from 01/01/2020, the organization is obliged to switch to DOS and calculate the tax differently.
Go to OSNO
Legislative norms oblige those who switched to OSNO to inform the tax authorities about this within 15 days after the end of the reporting period. Once the transition has taken place, the taxpayer is required to pay all due taxes, just like newly registered companies.
If an organization or individual entrepreneur, when switching to OSNO, lost sight of the payment of monthly payments, this is not a reason for fines from the tax authorities. As punishment, penalties will follow on the amount of unpaid tax.
Checkout limits for "simplified"
For each entrepreneur and company located on the simplified tax system, there is a requirement for a cash register from the side of legislative norms. It is expressed in the fact that the business owner is obliged to set a cash limit, which is expressed in the maximum possible amount of cash balance at the end of the day.
It is not necessary to inform banking organizations about the excess of funds. You must calculate this value yourself and stick to it on a daily basis.
The cash limit is calculated as follows:
It is necessary to sum up all revenue for any period, but not more than 92 days. The amount received must be divided by the number of days in the billing period. Multiply the resulting value by the number of days during which the money is spent at the cash desk before being deposited at the bank (usually no more than 7 days). The amount that you calculated is the limit on your cash register.
The settlement scheme must be drawn up in the form of internal documents (order or instruction). It must be followed throughout the operation of the company.
If the organization has separate divisions, then the calculated limit should be the same for everyone. The exception is those divisions that transfer funds directly to the bank, bypassing the head office.
Tax on the simplified tax system 15% is calculated quite simply. It is important to correctly account for income and expenses, make advance payments on time and calculate the minimum tax at the end of the year to clarify the amount payable. In this article, we will explain how to calculate tax.
The tax rate may be less than 15% on the simplified tax system for the object "Income minus expenses"
Find out the tax rate that is set for your type of activity in your region: it can be noticeably lower than 15%. In 2016, in 71 constituent entities of the Russian Federation, the rate for the “Income minus expenses” object was reduced.
Advance payments on the simplified tax system 15%
Companies on the simplified tax system must make a “tax advance payment” on a quarterly basis: transfer an advance payment to the budget every quarter. The payment is calculated on an accrual basis from the beginning of the year and is paid within 25 days after the end of the quarter.
- For the 1st quarter - until April 25.
- For the 1st half of the year - until July 25.
- For 9 months - until October 25.
Based on the results of the year, the balance of the tax is calculated and paid, and a tax return is filed during the same period.
- LLCs do this until March 31st.
- IP - until April 30.
The minimum tax on the simplified tax system is 15%
Business does not always work in plus, and at the end of the year, expenses may exceed income or slightly differ from income. The tax base may turn out to be miserable or have a negative value. This does not mean that the tax payable will also be meager or zero. Based on the results of the year, it is necessary to calculate the minimum tax: it is calculated from all income received during the year, the tax rate is 1%.
So, at the end of the year, we calculate the tax in the usual way, additionally calculate the minimum tax - and compare these amounts. The amount that turned out to be more must be paid to the budget.
Accounting for income on the simplified tax system 15%
The income of an enterprise on simplified taxation is considered to be sales proceeds and non-operating income, their list is given in Art. and the Tax Code of the Russian Federation. Income on the simplified tax system is accounted for on a cash basis - upon actual receipt of money at the cash desk or to a current account. If an advance payment was received on the account or at the cash desk, and then it was returned, then the proceeds are reduced by the amount returned. Income is recorded in column 4 of section 1 of the KUDiR.
Accounting for expenses on the simplified tax system 15%
An exhaustive list of the enterprise's expenses for the simplified tax system is given in Art. 346.16 of the Tax Code of the Russian Federation. It includes the cost of acquiring fixed assets, tangible assets, paying salaries and insurance premiums, rent and much more. The company's expenses are entered in column 5 of section 1 of the KUDiR and are checked by the tax authorities for expediency. There is a procedure for accounting for expenses, according to which the costs must be directly related to the activities of the company, have documentary evidence, be fully paid and reflected in the accounting department. We already know what expenses and under what conditions fall into the category of expenses.
Tax calculation
The tax is calculated on the basis of the results of each quarter and the results of the year. It is necessary to sum up income from the beginning of the year to the end of the period of interest to us, subtract from this amount all expenses from the beginning of the year to the end of the period, then multiply the resulting amount by the tax rate.
If we calculate an advance payment for the 2nd, 3rd or 4th quarter, then the next step is to subtract the previous advance payments from the tax amount. Based on the results of the year, you also need to calculate the minimum tax and compare it with the amount of tax calculated in the usual way.
An example of calculating the USN tax 15% for the 4th quarter (at the end of the year)
We calculate the amount of tax payable at the end of the year:
(1,200,000 - 1,000,000) * 15% = 30,000 rubles.
Calculate the amount of the minimum tax:
1,200,000 * 1% = 12,000 rubles.
We see that the amount of the "regular" tax is greater than the amount of the minimum, which means that we are obliged to pay the "regular" tax.
We subtract from the tax amount at the end of the year the previous advance payments:
30,000 - 24,000 = 6,000 rubles.
This means that the balance of tax payable at the end of the year is 6,000 rubles.
The online service Kontur.Accounting automatically calculates advance payments and tax, generates payment orders, and reminds you of the payment deadlines. Get acquainted with the possibilities of the service for free, keep records, pay taxes, send reports using Kontur.Accounting.
USN 10 percent- Some taxpayers may apply this rate. In the article we will tell you who and under what conditions has the right to do so.
General tax rates under the simplified tax system
The tax rate under the simplified tax system depends on which object the taxpayer has chosen for taxation (clauses 1 and 2 of article 346.20 of the Tax Code of the Russian Federation):
- for the “income” object, the rate is set at 6%;
- for the object "income minus expenses" - 15%.
At the same time, for the "income-expenditure" simplification, the Tax Code provides for the possibility of establishing a differentiated rate ranging from 5 to 15%, depending on the categories of taxpayers. It has the right to make the subject of the Russian Federation its regional law.
STS rate 10%
The single tax rate of 10% refers to differentiated rates. From the above, it follows that the conditions for its application are:
- Adoption by the subject of the Russian Federation of the relevant law.
- The ratio of the taxpayer to the preferential category, if the rate is not introduced for all "simplifiers" of the region, but only for some of them. Thus, an entity can impose restrictions on the type of activity, income share, number of staff, wages, etc. for beneficiaries.
NOTE!If for different categories of taxpayers in the region there are several preferential rates under the simplified tax system, and the taxpayer belongs to several of them, he can choose the lowest of the established rates (see letters of the Ministry of Finance of Russia dated January 22, 2015 No. 2010 No. 03-11-06/2/44).
For example, from 01/01/2017 the simplified tax system 10% is applied in Moscow by "simplifiers" employed by:
- in the manufacturing industry;
- managing the operation of residential and (or) non-residential stock;
- scientific research and development;
- provision of social services;
- activities in the field of sports;
- crop production;
- animal husbandry and the provision of services in these areas,
if the revenue from them is at least 75% of the total revenue (see the law of the city of Moscow dated 07.10.2009 No. 41).
Law of the Moscow Region dated February 12, 2009 No. 9/2009-OZ provides that the tax rate of 10% under the simplified tax system with the object of taxation "income minus expenses" can be applied by taxpayers who carry out certain types of activities specified in the appendix to this law. The condition for applying this rate is the presence of revenue from these types of activities at least 70% of the total amount of income.
In the Rostov region, in accordance with the law of May 10, 2012 No. 843-ZS, small businesses applying the simplified taxation system with the object “income minus expenses” have the right to a rate of 10%. The exception is individual entrepreneurs who carry out entrepreneurial activities in the industrial, social and (or) scientific spheres, as well as in the provision of personal services to the population. For this category of taxpayers, the tax rate is set at 0%.
In the Republic of Dagestan, everyone who applies the “income-expenditure” simplified tax system and works directly on the territory of the republic has the right to a 10% rate (law of the Republic of Dagestan dated 06.05.2009 No. 26).
And in the Yaroslavl region (law of the YaO dated November 30, 2005 No. 69-z), organizations and individual entrepreneurs engaged in certain types of activities and while simultaneously observing the following conditions have the right to apply the 10% rate under the simplified tax system "income minus expenses":
- income from the main activity is at least 70% of income from entrepreneurial activity;
- the average monthly accrued wages per employee in the tax period is at least 1.2 times the minimum wage established by the regional agreement on the minimum wage in the Yaroslavl region at the beginning of the tax period;
- the absence of arrears in the payment of taxes credited to the budget of the Yaroslavl region, as of the date of submission of the declaration (adjusted declaration) under the simplified tax system.
There are corresponding laws in other regions.
Results
The laws of the constituent entities of the Russian Federation may establish a rate of 10% for the simplified tax system with the object “income minus expenses”. At the same time, the conditions under which taxpayers can take advantage of such a rate may vary in each region. You can find out if the USN rate of 10% is applied in your region and if any special conditions for its application are established by contacting the tax authority.
This type of taxation, like the simplified tax system or "simplified", is considered the most desirable for businessmen. This is due to the fact that firms operating under the simplified tax system pay only one tax fee to the state treasury. The entrepreneur chooses the financial base for this tax on his own. "Simplified" allows you to conduct business more efficiently and save on payments to the tax. STS is taxed only on income or income minus expenses of the enterprise. Today we will analyze how the tax collection on the simplified tax system is calculated for the second type of object of taxation. This is not difficult: it is enough to be able to accurately calculate the amount of income and expense, accurately pay advance payments and calculate the minimum tax figure at the end of the year. The following text provides an example of how this tax is calculated.
Often, firms and individual entrepreneurs tend to work on a "simplistic" basis, especially at the dawn of a business. This is due to the fact that the simplified tax system does not need to pay:
- private entrepreneurs - personal income tax;
- firms, offices and other enterprises - a profitable fee;
- companies not working for export - VAT;
- property fee (excluding objects, the financial base for which is determined by the cadastral value).
The payer himself can decide to work under the simplified tax system, that is, this system is considered voluntary. When registering an individual entrepreneur or LLC, an application must be attached to the package of documents for the tax service, which expresses a desire to work on a “simplified” system. Operating firms can also change the regime to the simplified tax system, but there are restrictions. Companies cannot do this.
- with an income of more than 58 million 805 thousand rubles;
- having more than 150 million rubles of fixed assets;
- in which more than a hundred employees are employed;
- having more than 25% of the participation of third-party companies.
According to the law, it is permissible to switch from regime to regime once a year - from January 1. The transfer application must be prepared no earlier than October 1, since the earned funds are fixed for the past nine months.
In addition to the single tax, companies on the “simplified” system also pay other tax fees: contributions to the Pension Fund of the Russian Federation and the FF OMS, social insurance, property, water and land fees, excises, state duties and VAT for exporting firms.
USN rate is the main plus
Differential rate is considered to be a big advantage of the “simplification”. This is a kind of additional bonus provided in a preferential taxation regime. The base rate is fifteen percent. But local authorities have the authority to reduce it to five percent. So, for 2016, representatives of the regional government reduced rates in 71 settlements.
At the local level, the decision on the rate for the simplified tax system is made every year, until the moment when it comes into force. You can find out what rate is valid in a particular region of Russia at the local administration or tax service. We emphasize that the reduced rate is not a special benefit that requires confirmation - its application is the same for all entrepreneurs working under the simplified tax system in the region.
Important point! For 2017-2021, for the subjects of Crimea, the rate can be reduced to three percent. The laws of the constituent entities of Russia also report that individual entrepreneurs engaged in scientific or socially significant work, providing services in everyday life for the population, can even count on a zero rate. At the same time, there are a number of obligations: the share of profitability from activities for which the 0% rate is applied must be at least seventy percent. An individual entrepreneur can apply a zero rate from the moment of registration until December 31 of the same year.
Financial base for the simplified tax system
From the previous paragraph, there is an erroneous opinion that it is more convenient and more profitable to find a system than a “simplified” one. In connection with the financial base, which may raise a number of questions, this is not the case. Calculating the base for the mode with the "income minus expenses" object is more like calculating the profit collection. That is, in this case, the base is the difference between income and expenses, consider profit.
The payer on the “simplified” system risks that he will not be able to prove the expediency of the expenses incurred, and the tax service will be dissatisfied. If the inspection staff dispute the compilation of the financial base, the businessman will not only be forced to pay the arrears, but also a penalty and even a fine of up to 20% of the total amount of the single fee.
USN: income
The procedure for establishing income on the "simplified" is regulated by Chapter No. 346 of the Tax Code of the Russian Federation. Realization and non-sales funds received are considered acceptable for the formation of the financial base. Sales revenue includes money earned from the sale of:
- rights to real estate, transport, other property;
- work performed and services rendered;
- previously purchased goods;
- goods of own production / production.
Non-sales income includes:
- goods, rights, works or services received free of charge;
- written-off debts on credits and loans;
- rental or sublease money;
- interest on loans granted to third parties;
- benefit from participation in partnerships;
- money from shares in other companies;
- monetary sanctions from partners who violated contracts.
Simplified income is recognized on a cash basis. This means that the date of fixation of the received funds is the date of their receipt in fact - on hand, current account and the like.
USN: expense
With the taxation of "income minus expenses" the payer must fulfill a number of conditions in order to "write off" expenses. Chapter No. 346 of the Tax Code of the Russian Federation provides a list of costs recognized as expenses:
- logistics, transport;
- for purchase for subsequent sale;
- tax fees, except for a single one;
- for the services of auditors, lawyers, accountants;
- customs, rent, leasing;
- salaries, business trips and insurance of employees;
- for reconstruction and repair;
- for the purchase of intangible assets and fixed assets.
This list is closed, that is, it does not imply a different interpretation or the addition of additional items. Documents confirming expenses must be kept for at least four years after they were made.
Spending must not only comply with the code of laws, but also have a clear justification and business purpose. The tax office may have questions about a luxury car instead of an ordinary sedan or a computer of the latest model. Of course, a businessman can spend his money without regard to the tax, but only if he does not intend to include them in the list of expenses. Or you will have to come to terms with the factor of suspicion from the supervisory authorities.
Prepayment of taxes
Quarterly, within 25 days after the end of the next three months, the "simplified" are required to make advance payments, calculating them on an accrual basis. For the first quarter - until April 25, for half a year - until July 25 and for nine months - until October 25. The rest of the tax must be paid at the end of the year. At the same time, a declaration is submitted - individual entrepreneurs provide a tax document until April 30, LLC - until March 31.
Minimum tax
Efficiency from labor activity can be unsatisfactory, that is, at any moment the company can work to zero or minus. This does not mean that the amount of the single tax can also be zero. Article No. 346 of the code of tax laws states that "simplifiers" using the object "income minus" expenses are required to pay the minimum tax - income multiplied by one percent. If the amount of duty payable is less than the minimum tax, it is he who is paid. This difference can later be included in the list of expenses or loss, if any. When paying the minimum tax, the payer has the right to reduce its amount by "prepayment" - advance payments already paid in the current period.
Video - Minimum tax calculation
USN: we calculate the tax
You need to calculate the tax amount based on the results of quarters and a year. Income is added from the beginning to the end of the period, expenses from the beginning to the end of the period are deducted from the figure received, the resulting figure is multiplied by the rate. If the calculation is not for the first quarter, then already paid advances to the state treasury are deducted from the tax amount. Let's look at the example of LLC "Original".
Table 1. Calculations on the "simplified"
We calculate according to the object of taxation: Income (1.2 million) minus Expense (million) x 15% = 30 thousand rubles. The amount of the minimum tax: 1.2 million x 1% = 12 thousand rubles. Since the first amount exceeds the second, it will be obligatory for payment. We deduct preliminary payments from it: 30,000 rubles - 24,000 rubles \u003d 6 thousand rubles of a single tax for "simplified".
Summarize
The main difficulty for the payer of the “simplified” income minus expenses is the competent calculation of the financial base. Since it is directly dependent on expenses, it is important to consider only the money spent on the cause. So the entrepreneur will protect himself from excessive attention from the tax service and provide himself with peace of mind and confidence in the work and fulfillment of tax obligations.
The taxation system is chosen even before the registration of an individual entrepreneur. Simplification taxes (STS) in 2019 for individual entrepreneurs are the most feasible and profitable. This system got its name due to the minimum reporting and payments - one single declaration at the end of the year and a single tax fee paid quarterly. Simplified exempts an individual entrepreneur from paying VAT, personal income tax and property tax. From January 1, all payments - tax and mandatory insurance premiums - are paid to the Federal Tax Service.
Restrictions on the use of the simplified tax system for individual entrepreneurs in 2019
Not all individual entrepreneurs fall under the simplified tax, but only those that meet the following conditions.
- No more than 100 employees.
- Annual income up to 60 million rubles.
- Availability of commercial real estate worth no more than 100 million rubles.
From the moment the above limits are exceeded, the individual entrepreneur is obliged to switch to OSN. In accordance with paragraph 5 of Art. 346.5 and paragraph 5 of Art. 346.13 of the Tax Code of the Russian Federation, he is obliged to notify the tax office at the place of registration about this within 15 days after the expiration of the tax period in which the limit was exceeded.
Entrepreneurs involved in the gambling business, mining and processing of minerals, and the production of excisable goods do not fall under the simplified tax system. The application of the special regime does not apply to insurance and banking structures, organizations with branches, funds, pawnshops, notary and law firms, individual entrepreneurs on the Unified Agricultural Tax.
Simplified tax options for individual entrepreneurs
There are two types of simplified tax system for individual entrepreneurs: 6% of income and 15% of income minus expenses.
USN 6 percent
A rate of 6% applies to general business income. A simplification of 6 percent is beneficial for individual entrepreneurs who provide services - materials are not written off, there is no purchase and sale of goods.
Since 2016, the regions have been granted the right to reduce the overall 6% rate to 1%. It is subject to local law. If this is not accepted, then the tax is calculated according to general rules, based on a rate of 6%.
USN 15 percent
For entrepreneurs whose activities involve regular costs for its implementation, the second option is more profitable - IP income minus expenses. The taxable base is the amount of income reduced by the amount of expenses. 15% is paid from it to the budget. This option is preferable for manufacturing and trading companies that regularly purchase materials and goods for processing and sale.
Local law may set a preferential rate of 5%. If there is none, then a total of 15% applies.
Which version of the simplified tax system to choose an IP in 2019?
It can be difficult for novice entrepreneurs to decide on the option of the tax base. The amount of tax payable will be equal in both cases if the expenses are exactly 60% of the income.
- STS 6% of income is beneficial in cases where the amount of expenses is less than 60% of income.
- STS 15% of "income-expenses" is beneficial if the share of expenses exceeds the 60% barrier.
Only documented amounts are taken into account as income and expenses. Expenses are confirmed by payment and shipping documents specifically for individual entrepreneurs, and not for individuals. A complete list of expenses that can be taken into account to reduce the tax base is given in Art. 346.16 of the Tax Code of the Russian Federation.
How and when to pay USN
The calculation and payment of the simplified tax system for individual entrepreneurs in 2019 is carried out according to the advance system. Payments are calculated on a quarterly basis on an accrual basis.
- Until April 25 - for the first quarter.
- Until July 25 - for the first half of the year.
- Until October 25 - for the previous 9 months.
- Until April 30 - for the previous year (until April 30, 2019, the simplified tax system for 2018 is paid)
For violation of the above terms, a penalty is provided in the amount of 1/300 of the Central Bank rate for each day of delay plus a fine of 20% of the unpaid amount.
Simplified tax calculation for individual entrepreneurs
To calculate how much to pay an individual entrepreneur tax on a simplified tax system of 6%, the entire gross income (all funds received to the account and / or cash desk) for the reporting period, for example, the 1st quarter, is taken and multiplied by a rate of six percent. This is the amount of tax payable.
In the case of the “income minus expenses” object, the same gross income is taken into account. Documented and economically justified expenses are deducted from it. For example, if a batch of goods is purchased for resale, then only the costs of goods sold in the same period can be used as expenses. That is, if a ton of milk is purchased, and half is sold, then the costs can only be written off for this half.
The impact of insurance premiums on the amount of the simplified tax system payable
Timely payment of mandatory insurance premiums allows you to reduce taxes on the simplified tax system payable.
- STS 6% of income. The single tax itself (the amount calculated for payment) is reduced.
- STS 15% of "income-expenses". The tax base is reduced (insurance premiums are included in the amount of expenses).
Tax reduction in the first case is possible by no more than 50% for individual entrepreneurs with employees and by 100% for an entrepreneur without employees.
For self-employed individuals, the 6 percent tax is calculated as follows:
Gross income for the tax period (for example, the 1st quarter) X 6% - paid insurance premiums for the same period (the amount of fixed insurance premiums for the individual entrepreneur for the quarter in 2019 is 6,997.50 rubles).
90 000 rub. x 6% - RUB 6,997.50 = 5,400 – 6,997.50 = 0.
If the annual income limit of 300,000 rubles is exceeded. IP pays additional insurance premiums in the amount of 1% of the amount exceeding the limit. This surcharge is taken into account when paying off the last payment under the simplified tax system (until April 30).
How to report to the tax IP on simplification?
USNO provides for a minimum of reporting.
For sole proprietors without employees
- Declaration on the simplified tax system - until May 2, 2019. for 2018. More information about the procedure for preparing and submitting a declaration -;
- The "1-Entrepreneur" form is provided to Rosstat at its request (a notification and the form itself are sent by mail).
For sole proprietors with employees
To the tax office:
- Declaration on the simplified tax system until May 2, 2019 for 2018;
- (until January 20);
- Calculation of insurance premiums (for the 1st quarter - until May 2; then until July 31 and October 30, respectively);
- 6-NDFL (until April 3 for the previous year, quarterly: until May 2, July 31, October 31);
- 2-NDFL (until April 3 for the previous year).
- SZV-M - monthly until the 15th day of the next month.
- Report on contributions for employees for injuries - by April 20, July 20 and October 20 on paper or by April 25, July 25 and October 25 electronically.
For individual entrepreneurs on a simplified system without employees, reporting is minimal. When forming a staff, regardless of its size - 2 people or 99 - the reporting is actually the same as with the DOS. The more employees, the more time-consuming reporting is considered.
Ways of reporting
Reporting can be handed over personally, immediately receiving a mark of delivery, but at the same time losing time on the road and the queue. Another option is to send reports to the tax and funds by registered mail with a description of the attachment. Notice in this case is required. It allows you to fix the date of delivery of the shipment, which is very important when sending reports from the last days of the deadline. Electronic document management is not available to everyone. For merchants with a small income, it is impractical to install special programs and maintain them.
What are the benefits of taxes on the simplified tax system in 2019 for individual entrepreneurs?
The choice in favor of the special taxation regime of the simplified tax system is justified for the following reasons.
- Minimum documentation. Regular reports throughout the year are submitted only for employees - calculations for insurance premiums, injuries, personal income tax. Not a large staff and a stable salary in the form of a fixed salary allow you to form them quickly and promptly send them to the tax and FSS.
- At the end of the year, there was only one declaration. To compile it, it is necessary to regularly fix income (at a rate of 6 percent), scrupulously and correctly reflect expenses (at a rate of 15 percent). Keeping a book of income and expenses is mandatory and helps to fill out the declaration quickly and without errors.
- When working on 6% of income, an individual entrepreneur with employees can only keep records of wages and payroll taxes. Other tax registers for expenses are optional.
- For certain types of activities, a preferential rate of insurance premiums for employees is provided (20% instead of 30%).
- An individual entrepreneur has the right to change the object of taxation from “income” to “income minus expenses”, notifying the tax office in a timely manner. This is possible when the nature of the activity that falls under the simplified tax system changes.
- In most regions of the Russian Federation there are preferential rates of the simplified tax system established by local laws, which provides significant savings.
- Opportunity to reduce tax on the amount of paid insurance premiums (up to 100% for individual entrepreneurs without employees). Individual entrepreneurs with employees can reduce tax up to 50% on the STS 6% and take into account 50% of the paid insurance premiums to reduce the taxable base on the STS 15%.
- An entrepreneur newly registered on the simplified tax system falls under a two-year tax holiday at a rate of 0%.
- Combination of STS and UTII or STS and PSN. This is done to minimize the tax burden. Some of the company's activities are subject to simplified taxes, and some fall under UTII or a patent.
An already working entrepreneur has the right to switch to simplified taxation only from the beginning of the calendar year. To do this, it is necessary to notify the tax office no later than December of the previous year of the desire to use the simplified tax system from next year. Newly registered individual entrepreneurs have the right to immediately apply for the transition to simplified taxation.