Usn not less than 1 percent. How to calculate the tax USN: income minus expenses
When choosing a taxation system in the form of a special regime, such as the simplified tax system, the taxable object of which is “income reduced by the amount of expenses”, taxpayers are required to pay a minimum amount of tax. Consider in which case accrual occurs, as well as the nuances that arise when the tax period is reduced as a result of liquidation or reorganization or other cases.
Based on the Tax Code of the Russian Federation 346.18, clause 6, taxpayers who have selected the simplified tax system as the tax system, the object of taxation of which is income, reduced by the amount of expenses, under certain conditions, must pay the minimum tax to the budget.
The obligation to pay the minimum tax arises if the amount of tax payable and calculated in the usual manner is less than the amount of the minimum tax.
The calculation of the minimum tax on the simplified tax system for the past tax period is based on the amount of 1% of the tax base, which is the income determined on the basis of Article 346.15 of the Tax Code. Those. we multiply the tax base by 1% and get the minimum tax value.
Based on article of the tax code 346.20 p. 2, for taxpayers who use the simplified tax system "income minus expenses" by decision of the constituent entities of the Russian Federation, a differentiated tax rate can be set, within the established percent from 5 to 15%. According to the Ministry of Finance of the Russian Federation, when applying the reduced tax rate on the simplified tax system, the minimum tax does not change, due to the fact that such a reduction is not provided for in Ch. 26.2 Tax Code.
It is necessary to take into account that advance payments made under the simplified tax system made during the year can be accounted for by paying the minimum amount of tax on the basis of Article 346.21, Clause 5, Article 78 of the Tax Code. Arbitration courts also hold this position, which is confirmed by decisions of the courts, for example, and issued on 10/20/2010 and 02/06/2009, respectively.
Another nuance associated with the minimum tax is the accrual of interest. If the taxpayer did not pay advance tax payments in time, for which interest was charged, and last year he should pay the minimum tax amount, according to which the amount of such advance payments is less than he paid, then the amount of interest must be reduced in proportion to the amount of tax payable at the minimum rate ().
In this case, the taxpayer has the right to include the difference between the amount of tax calculated in the general manner and the paid amount of the minimum tax in the expenses accepted for accounting in subsequent tax periods. In the current reporting period, this difference is not included, because it is not provided for by Chapter 26.2 of the Tax Code of the Russian Federation.
Cases when the tax period expires before December 31
The minimum tax is calculated at the end of the tax period, which is a calendar year. In some cases, the tax period may expire before December 31:
- As a result of the reorganization or liquidation, the organization ceased its activities before the end of the year, in this case, the tax period will be calculated from the beginning of the year until the end of the reorganization or liquidation (Article 55 of the Tax Code, clause 3)
- If the organization or individual entrepreneur loses the right on the basis of which they could use the simplified tax system. In this case, the tax period will be calculated from the beginning of the calendar year and to the quarter that preceded the quarter in which such a right was lost. For example, the organization exceeded the allowable speed on the simplified tax system in August 2014, as a result, in the 3rd quarter it lost the right to use simplifications, therefore, the tax period will be calculated for the 1st and 2nd quarters of 2014.
In this regard, the opinion of the courts is that for taxpayers who have lost the right to use the simplified tax system before the end of the calendar year, the tax period will be calculated during the period in which he had the right to use special regime. In this regard, the taxpayer must pay a minimum tax, even if there is a loss of the right to use the simplified tax system before the end of the calendar year (based on the decision,.
However, earlier, the courts had a different opinion, taking into account the side of the taxpayer. So, for example, in the opinion of the Federal Antimonopoly Service of the Volga Region, in such a situation, the organization (IE) should not pay the minimum tax in this regard. It was connected with the fact that the tax is calculated based on the results of the tax period, which according to the legislation is a calendar year, and not according to the results of the reporting period, which can be shorter (according to the resolution No. А57-21529 / 2011 of 09.09.2012).
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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 tax to the state treasury. The entrepreneur chooses the financial base for this tax on his own. Simplification allows you to conduct activities more efficiently and save on tax payments. The STS tax is levied only on income or income minus expenses of the enterprise. Today we will analyze how the tax on the simplified tax system is calculated for the second type of taxable item. This is not difficult: it is enough to be able to accurately calculate the amount of income and expense, carefully pay advance payments and calculate the minimum tax figure at the end of the year. The following text gives an example of how this tax is calculated.
Often firms and IP-employees seek to work on a "simplification", especially at the dawn of the establishment of a business. This is due to the fact that the USN does not need to pay:
- private entrepreneurs - personal income tax;
- firms, offices and other enterprises - profitable fee;
- non-export companies - VAT;
- property tax (excluding objects for which the financial base is determined by the cadastral value).
The payer himself can make a decision on work under the USN regime, that is, this system is considered voluntary. When registering an individual entrepreneur or LLC, a statement must be attached to the package of documents for the tax service, in which there is a desire to work on a "simplified account". Existing firms can also change the regime to the simplified tax system, but there are limitations. 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 one hundred employees are employed;
- having more than 25% of the participation of third-party firms.
By 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 recorded over the past nine months.
In addition to the single tax, companies on “Simplified” pay other tax fees: contributions to the RF PF and the FMS OMS, social security, property, water and land taxes, excise taxes, state duties and VAT for exporting companies.
USN rate is the main plus
Differentiable rate is considered a big advantage of the "simplified". This is a kind of additional bonus provided in a preferential tax regime. The base rate is considered to be fifteen percent. But local authorities have the power to reduce it to five percent. So, for 2016, representatives of the regional government reduced rates in the 71st settlement.
At the local level, the decision on the size of the rate for the STS is made every year, until the moment when it comes into force. Find out what rate is valid in a particular region of Russia, you can in the local administration or tax service. We emphasize that the reduced rate is not a special benefit requiring confirmation - its application is the same for all entrepreneurs working in the simplified tax system in the region.
An 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 IP employees engaged in scientific or socially significant work and the provision of domestic services 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 in relation to which the 0% rate is applied should be at least seventy percent. The IP-shnik can apply a zero rate from the moment of registration until December 31 of the same year.
The financial base for the simplified tax system
From the previous paragraph, an erroneous opinion is formed that it is more convenient and more profitable than a “simplified” system not to find. In connection with the financial base, to which a number of questions may arise, this is not so. The calculation of the base for the regime with the object “income minus expenses” is more like calculating the profitable fee. That is, in this case, the base is the difference between income and expense, consider profit.
The payer on the “simplified payment system” risks not being able to prove the expediency of the expenses incurred, and the tax service will have discontent. If the inspection staff contest the preparation of the financial base, the businessman will not only be forced to pay the arrears, but also a fine and even a fine of up to 20% of the total amount of the single fee.
STS: income
The procedure for establishing income on the "simplified" is regulated by chapter No. 346 of the Tax Code. Acceptable for the formation of a financial base are considered to be realized and non-realized funds received. Revenues from sales include money earned from the sale of:
- rights to real estate, transport, other property;
- work done and services rendered;
- previously purchased goods;
- goods of own manufacture / production.
Non-sales income includes:
- goods, rights, works or services received free of charge;
- written off debts on loans and borrowings;
- 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.
Income on “simplified” is recognized on a cash basis. This means that the date on which the received funds are recorded is considered the date of their receipt upon delivery - at hand, current account and the like.
USN: expense
When taxing “income minus expenses”, the payer must fulfill a number of conditions in order to “write off” expenses. Chapter 346 of the Tax Code of the Russian Federation contains a list of costs recognized as expenses:
- logistics, transport;
- for purchase for subsequent sale;
- tax fees, except for the single;
- 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, does not imply a different interpretation or addition of additional paragraphs. Documents confirming the expenditures are supposed to be stored for at least four years after their completion.
Spending should not only comply with the code of laws, but also have a clear justification and business purpose. The tax service may have questions regarding an elite 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 have to come to terms with the factor of suspicion from supervisory authorities.
Tax prepayment
On a quarterly basis, within 25 days after the end of the next three months, “simplists” are obliged to make advance payments, calculating them on an accrual basis. For the first quarter - until April 25, for six months - until July 25 and for nine months - until October 25. The balance of the tax must be paid on annual results. Then a declaration is submitted - IP-schnicks provide a tax document until April 30, LLC - until March 31.
Minimum tax
Efficiency from labor activity may 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 set of tax laws stipulates that “simplifiers” who use the “income minus” expense object are required to pay the minimum tax - income multiplied by one percent. If the amount of the 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 the composition of the loss, if any. 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
STS: calculate tax
It is necessary to calculate the tax amount based on the results of quarters and a year. Revenues are added from the beginning to the end of the period, expenses from the beginning to the end of the period are deducted from the received figure, 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% \u003d 30 thousand rubles. Minimum tax amount: 1.2 million x 1% \u003d 12 thousand rubles. Since the first amount exceeds the second, it will be required to pay. Subtract preliminary payments from it: 30,000 rubles - 24,000 rubles \u003d 6 thousand rubles of a single tax for “simplification”.
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 costs, it is important to consider only the money spent on the case. So the entrepreneur will save himself from excessive attention from the tax service and will ensure peace of mind and confidence in the work and fulfillment of tax obligations.
The obligation to pay the minimum tax under the simplified tax system in 2018 can only appear for “simplistic” people with an object of taxation of income minus expenses. To understand whether you need to pay it, calculate this payment at the end of the year. The minimum tax amount is calculated as 1% of the income received, taken into account in the simplified tax system. And the minimum tax should be paid only if its value is greater than the single tax calculated in the general manner (clause 6 of article 346.18 of the Tax Code of the Russian Federation). That is, you need to compare two amounts.
Taxpayers who have suffered losses at the end of the year (which means that the single tax is zero) will also be forced to pay a minimum tax. Of course, it is equal to zero if there are no incomes for the reporting year.
At the end of the first quarter, six months and 9 months, the minimum tax cannot be paid. Advance payments for a single tax are considered during the year, provided that there is no loss. If you have a loss during the year, the advances are zero.
You can calculate the minimum tax in our program "". Consultation is available for users on all accounting issues 24 hours a day, 7 days a week. The first year of work in the "" program is completely free for you. Get started now.
Calculation Example
Success LLC applies the simplified tax system with the object of taxation: income minus expenses, tax rate - 15%. The indicators for 2017 are as follows:
- taxable income - 11,120,000 rubles;
- expenses accounted for the purposes of calculating the tax base for the single tax with the simplified tax system - 10,700,000 rubles.
The accountant, at the end of 2017, calculated the single and minimum taxes.
The minimum tax is 111,200 rubles. (11 120 000 rub. × 1%).
Single - 63,000 rubles. [(11,120,000 rubles - 10,700,000 rubles) × 15%].
Since the minimum tax turned out to be more than the single tax (111,200 rubles\u003e 63,000 rubles), according to the results of 2017, Success LLC transferred the minimum tax to the budget.
Terms of payment
In accordance with paragraph 7 of Article 346.21 of the Tax Code of the Russian Federation, the single tax after the end of the reporting year must be transferred to the budget no later than the deadline set for filing tax returns. This is March 31, 2018 - for organizations and April 30 - for entrepreneurs (Clause 1, Article 346.23 of the Tax Code of the Russian Federation).
The deadline for the payment of the minimum tax following the results of the tax period is not directly defined in the Code. According to the tax authorities, it corresponds to the deadline for the payment of the single tax (letter of the Department of the Ministry of Taxes and Duties of Russia for Moscow dated September 23, 2003 No. 21-09 / 52140). Therefore, pay it at the time indicated above.
How to reflect in the declaration on the simplified tax system
If the minimum tax (line 280 of section 2.2) is greater than the single tax (line 273 of section 2.2), then the last line of section 1.2 (120) indicates the amount of the minimum tax payable. That is, the amount of such tax, adjusted for advance payments. So, if the amount of the calculated minimum tax (line 280 of section 2.2) exceeds the amount of advance payments for the year, the difference between the minimum tax and advances, minus the amount of advances to decrease, is indicated.
If there are more advances, then dash is put in line 120. And the difference between advances and the minimum tax, minus advances to decrease, is entered in line 110.
Example of filling out a declaration
Revenues of Svetlana LLC for 2017 amounted to 2 million rubles. (500,000 rubles each quarterly) Expenses - 1.920 million rubles. (480,000 rubles each quarterly). The company uses the object - income minus expenses. The tax rate is 15%.
The minimum tax for the year amounted to 20,000 rubles. (2,000,000 rubles. × 1%). 20 000 rub. the accountant of Svetlana LLC showed on line 280 “The amount of the calculated minimum tax for the tax period” of section 2.2 of the simplified tax system declaration for 2017. Moreover, the amount of “simplified” tax calculated for the year is 12,000 rubles. (2,000,000 rubles - 1,920,000 rubles) × 15%. The accountant showed 12,000 rubles. on line 273 of section 2.2 “The amount of the calculated tax for the tax period” of the declaration on the simplified tax system.
12 000 rub. (total tax)< 20 000 руб. (минимальный налог). Значит, ООО «Светлана» должно по итогам 2017 года заплатить минимальный налог. По итогам отчетных периодов 2017 года (квартал, полугодие, 9 месяцев) бухгалтер платил авансовые платежи по УСН. Авансовые платежи по УСН ежеквартально составляли по 3000 руб. (500 000 руб. – 480 000 руб.) × 15%. Авансы были отражены по строкам 020, 040 и 070 раздела 1.2 декларации. Итого за три отчетных периода авансы составили 9000 руб. (3000 руб. × 3). Новая форма декларации по УСН позволяет эти авансы зачесть в счет уплаты минимального налога.
The accountant reduced the minimum tax by the amount of advance payments: 20,000 rubles. - 9000 rub. \u003d 11 000 rub.
In the declaration on the simplified tax system in line 120 “The amount of the minimum tax payable for the tax period (calendar year)”, the accountant indicated the difference between the calculated minimum tax (line 280 of section 2.2 of the declaration) and advances paid in 2017 (amount of lines 020, 040 and 070 Section 1.2 of the declaration) - 11,000 rubles.
Thus, the minimum tax payable for 2017 amounted to 11,000 rubles. This amount the accountant of Svetlana LLC transferred to the BCC minimum tax 182 1 05 01050 01 1000 110 no later than March 31.
See the sample declaration below.
Advance payments for regular tax are simplified by calculators every quarter. Everything is clear here - if by the end of the reporting period at USN 2017 there was a positive difference between income and expenses, you must pay an advance payment at a rate of 15%.
Example: An entrepreneur takes into account expenses in the simplified tax system, income minus expenses for the first quarter, six months and nine months. Advance payments based on the results of profitable periods were paid twice: on April 20 in the amount of 4,380 rubles. and October 17 in the amount of 9 628 rubles. For the six months and the last quarter of the year, expenses under STS revenues minus expenses exceeded revenue. Accordingly, the advance payment for the half year was not made.
In total, the entrepreneur's income for the year amounted to 1,539,050 rubles, and expenses - 1,442,840 rubles. The tax base in this case is 96 210 rubles, and the tax,calculated in the usual way at a rate of 15%, amounted to 14 432 rubles.
It would seem that given the advance payments already paid (4,380 + 9,628 \u003d 14,008 rubles), only 424 rubles would remain to be paid. In fact, here we need to calculate the minimum tax at a rate of 1% of income.
We consider the minimum tax: 1,539,050 * 1% \u003d 15,390 rubles. As we see, the tax calculated at the rate of 15% (14,432 rubles) turned out to be less than the minimum. That is, they will have to pay extra to the budget not 424 rubles, but (15 390 - 14 008) 1 382 rubles.
How to pay taxes on the STS Income minus expenses
We give a brief instruction on paying taxes for payers of the simplified tax system. Income minus expenses:
- The list of expenses under the simplified tax system in 2017 is provided for in article 346.16 of the Tax Code of the Russian Federation, it is important that your costs fit into it.
- According to the results of reporting periods (first quarter, six months, nine months), make advance payments in the usual manner: if there is a positive difference between income and expenses.
- According to the results of the year, it is necessary to calculate the usual (15% of the tax base) and the minimum tax (1% of income for the year). If it turns out that the tax at a rate of 15% is less than the minimum, then you must pay the minimum tax. The same rule applies for losses.
- When calculating the minimum tax, the advance payments paid are taken into account.
- If it turns out that the advance payments are more than the minimum tax, then the difference can be taken into account when calculating next year or request an overpayment.
Payment of taxes is the most urgent topic for entrepreneurs. She especially cares for novice businessmen who are just trying to figure out a list of new responsibilities they have received in connection with acquiring an IP status. However, not everything is so complicated. Today, the vast majority of IPs exist and are in this mode. Therefore, now I would like to talk about the minimum tax under the simplified tax system and other nuances related to this topic.
Revenues minus expenses
This is what the type of “simplification” is called for, obliging individual entrepreneurs and companies to pay a minimum tax. STS "income - expenses" (hereinafter referred to as the acronym DSM) is more difficult for beginners to understand. Therefore, many, not particularly versed in the topic, make a choice in favor of the regime, referred to as STS 6%. In this case, everything is extremely simple: the entrepreneur pays 6% of the profits of his company as a tax.
What about another case? If a person chose VHI, then his tax can vary from 5 to 15 percent. In general, first of all, the entrepreneur must find out the rate established for his type of activity in the region of its implementation. And the exact value is determined by performing some calculations. And this is worth telling in more detail. But first, a few words about down payments. This is an important nuance that cannot be avoided.
Down payments
Every person who pays the minimum tax under the simplified tax system under the indicated regime will regularly encounter them. On a quarterly basis, an entrepreneur must make the so-called “prepayment”. That is, every three months he transfers the advance payment to the budget. The amount required to be paid is calculated on an accrual basis from the very beginning of the year. And you need to list it before 25 days have passed since the end of the quarter.
At the end of the year, the remaining tax is calculated and paid. Then a tax return is filed. Sole proprietors must do this by April 30th. For LLCs, the maximum period is March 31.
Payment
It is carried out quarterly, as well as at the end of the year. With the simplified tax system “income minus expenses” the minimum tax is calculated simply. First, the profit is summed from the beginning of the year to the end of a certain period. Then, all expenses for the same time period are deducted from the obtained value. And after that, the amount received is multiplied by the tax rate.
If a person calculates an advance payment for the second, third or fourth quarter, then at the next stage he needs to subtract the previous advance payments from this value.
As for the calculation of the tax for the year, here, too, everything is simple. A person determines the minimum tax for the simplified tax system and compares it with the amount of the tax that was calculated in the usual way.
Minimum tax
With the simplified tax system, it is calculated at a rate of 1%. In what cases is it paid? Far from the most favorable.
1% tax is charged when the amount of expenses of the entrepreneur exceeded his income. That is, in case of loss. It is clear that in such situations there is simply no basis for calculating the standard tax of 5-15%. And at the same time, being at a loss, a person will still have to pay one percent prescribed by law.
There is another case. 1% is paid if the amount of the single tax, which was calculated from the difference in expenses and income at a 15 percent rate, does not exceed the minimum tax for the same period.
Advances and minimum tax
It is worth mentioning another nuance related to the topic under consideration. It often happens that at the end of each quarter, an entrepreneur pays advance payments for a single tax, and at the end of the year he is charged a minimum of 1%.
In this situation, you can figure it out by resorting to one of two methods.
The first method involves the payment by the entrepreneur at the simplified tax system of a minimum tax and the crediting of advances already made earlier for a future period. And for this, nothing extra needs to be done, since the offset occurs automatically, since the KBK at the minimum tax of the STS does not differ. It is the same for both tax and advance payments.
Now about the second method. It consists in the entrepreneur crediting the advances paid against the minimum tax. And in this case, the notorious BSC will be different. So you will need to write an application for offsetting advances, to which are attached copies of payment orders and details. Before this, you need to submit an annual declaration so that the information on the taxes paid by the person is reflected in the inspection base.
Example
Well, above, enough information was provided that could help sort out the topic regarding the minimum tax for the simplified tax system (income minus expenses). Now you can go to the example.
Suppose a certain entrepreneur has completed the reporting period with an income of 2,000,000 rubles. At the same time, his expenses amounted to 1,900,000 rubles. makes up 15%. The following calculation is made: 2,000,000 - 1,900,000 x 15% \u003d 15,000 rubles. This is the general tax amount. But in this case, the loss is obvious, therefore, the minimum tax will be applied to the entrepreneur. It is calculated as follows: 2,000,000 x 1% \u003d 20,000 rubles.
It can be seen that the minimum tax of 20,000 rubles is an order of magnitude greater than the amount due for payment according to the general rules. But the entrepreneur must transfer precisely this amount of funds to the treasury.
Good to know
Much has been said about what the minimum tax under the STS implies. Revenues minus expenses - this is a convenient mode, you just need to figure it out. And now I would like to highlight with some attention some of the nuances that the entrepreneur will need to know.
As already mentioned, the difference in the deduction of the accrued amount of 1% can be included in expenses for the next period. It is worth knowing that this procedure is not necessary to carry out immediately. It is allowed to exercise this right in the next 10 years.
Even the transfer can be done both full or partial. But if the entrepreneur received losses in several periods, then their accrual will be made in the same order.
It happens that an individual entrepreneur decides to stop his activity. If the loss was not returned to him, then the successor will use it. Usually this is done by including this amount in production costs. But it is worth knowing that this scheme cannot be implemented if a person switches to a different taxation regime.
By the way, regarding payment. From the first of January of the current, 2017, new BSCs have been used. For a fixed contribution to the Pension Fund, the props 18210202140061100160 are valid. For the additional - 18210202140061200160. You need to be careful, because the CSCs are almost identical and differ by only one digit. For FFOMS, in turn, valid KBK 18210202103081011160.
They can be paid online. To do this, go to the official website of the tax office. Navigation on it is simple and understandable, so that any ordinary user can figure it out. The main thing is then, after completing the online payment, to save electronic receipts. Of course, they are already saved in the archive, but it is better to immediately put them in a separate folder.
When you do not need to pay
There are such cases. They also need to be noted by attention, telling about the minimum tax in expenses at the simplified tax system.
The fact is that many people open IP, but do not conduct activities. In this case, they at the end of the tax period (the terms were mentioned above) submit a zero return. If a person did not have a profit, then there are no upfront payments or penalties. The only sanction that can be imposed is 1,000 rubles for late payment of reports.
No calculations in the preparation of the declaration also need to be done. In all lines, which usually indicate the amount of revenue and expenses, dashes are placed. The revenue is zero, which means that the tax is the same.
But! Fixed contributions must be paid by every entrepreneur. Even if he does not conduct activities. To date, the amount of annual contributions is 27 990 rubles. Of these, 23,400 rubles go to the Pension Fund, and 4,590 rubles go to the FFOMS.