Special modes applied by an individual entrepreneur. Types of special tax regimes
Special tax regimes constitute a special, established procedure for determining the elements of taxes, as well as exemption from taxes and fees under certain conditions. These tax regimes are aimed at creating more favorable economic and financial conditions for the activities of organizations related to small businesses, agricultural producers and participants in the implementation of production sharing agreements.
The special tax regimes in the tax system of the Russian Federation include four tax systems:
- taxation system for agricultural producers (single agricultural tax) - Chapter 26 of the Tax Code of the Russian Federation;
- - Chapter 26 of the Tax Code of the Russian Federation;
- tax system in the form for certain types of activities - Chapter 26 of the Tax Code of the Russian Federation;
- tax system for the implementation of production sharing agreements - Chapter 26 of the Tax Code.
Simplified tax system
The transition to a simplified system or a return to the general taxation system is carried out by the taxpayer voluntarily in the manner specified by the code.
The use of “simplified” organizations provides for the replacement of income tax, property tax organizations with a single tax. The day of individual entrepreneurs who switched to the “entreaty” provides for the replacement of payment of personal income tax and property tax by paying a single tax.
Organizations and individual entrepreneurs applying the simplified taxation system are not recognized as VAT taxpayers, with the exception of VAT paid at customs. However, taxpayers applying the “simplification” pay insurance premiums for compulsory pension insurance in accordance with the laws of the Russian Federation.
Taxpayers are organizations and individual entrepreneurs who switched to a simplified taxation system and apply it in the manner prescribed by the code.
Both organizations and individual entrepreneurs can use a simplified system.
Individual entrepreneurs can switch to “simplification” if they have only one restriction: the average number of employees does not exceed 100 people. As for organizations, they must fulfill the five conditions specified in Art. 34b of the Tax Code of the Russian Federation, namely:
- sales revenue for the nine months of the previous year does not exceed 45 million rubles;
- the average number of employees does not exceed 100 people (the average number is also calculated for nine months);
- depreciable property value is less than or equal to 100 million rubles;
- the share of authorized capital owned by legal entities is less than or equal to 25%;
- there are no branches and representative offices.
Even if these conditions are met, people who are engaged in a certain type of activity are not entitled to switch to a simplified system:
- banks;
- insurance companies;
- non-state pension funds;
- investment funds;
- professional securities market participants;
- manufacturers of excisable goods;
- persons engaged in the extraction and sale of minerals, etc.
In order to switch to a simplified taxation system, you need to submit a corresponding application to the tax office from October 1 to November 30. Newly created organizations and newly registered individual entrepreneurs who have expressed a desire to switch to a simplified taxation system have the right to file an application for transition to a “simplified tax system” within three days after submitting an application for registration with the tax authorities.
The organization should return to the general regime if:
- revenue for the reporting or tax period, calculated on an accrual basis, will exceed 60 million rubles;
- the value of depreciable property for the reporting or tax period will exceed 100 million rubles.
For an individual entrepreneur, there is only one restriction - the amount of revenue.
The taxpayer must notify the tax inspectorate within 15 days after the end of the quarter in which the excess occurred that the revenue limit or the value of depreciable property has been exceeded. It is necessary to switch to the general taxation regime from the beginning of the quarter in which the limits were exceeded.
The objects of taxation are:
- income;
- income reduced by the amount of expenses.
The choice of the object of taxation is carried out by the taxpayer himself.
If the object of taxation is income, the tax rate is set at 6%. If the object of taxation is income reduced by the amount of expenses, the tax rate is set at 15%. Starting from January 1, 2009, this rate can be differentiated from 5 to 15% by the laws of the constituent entities of the Russian Federation.
The taxpayer is entitled to reduce the income received for expenses determined by the Tax Code of the Russian Federation. It should be emphasized that the list of expenses is closed: only those expenses of the taxpayer that are directly named in Art. 346 of the Tax Code of the Russian Federation. A special procedure has been established for the cost of acquiring fixed assets.
The date of receipt of income is the day of receipt of funds in bank accounts (cash method). Expenses of a taxpayer shall be recognized as expenses after their actual payment.
The tax period is a calendar year. Reporting periods are the first quarter, six months, nine months of the calendar year.
The amount of tax is determined by the taxpayer independently. According to the results of each reporting period, the amount of the quarterly advance payment is calculated based on the tax rate and the actually received income. The amount of tax is reduced by the amount of insurance contributions for compulsory pension insurance paid for the same period, but by no more than 50%. Advance payments paid are counted towards tax at the end of the tax period.
According to the results of the reporting period, tax returns are not provided, and according to the results of the tax period - no later than March 31 of the year following the expired tax period. The due date for advance payments is the 25th day of the month following the reporting period. Taxpayers are required to keep tax records of their performance indicators necessary to calculate the tax base and the amount of tax, based on the book of accounting for income and expenses.
Along with the general taxation system in Russia, there are special tax regimes for small businesses. The popularity of these tax regimes for taxpayers is explained by a significant reduction in the tax burden compared to the generally established taxation system. These measures are taken by the government to stimulate the development of private entrepreneurship, the withdrawal of income of small enterprises and individual entrepreneurs in legal, non-shadow business.
To this end, the tax legislation of the Russian Federation provides for the possibility of establishing by federal laws a special procedure for calculating and paying taxes and fees for a certain period of time - special tax treatmentthat is not a separate type of tax. Such a tax regime may provide for the replacement of the aggregate of taxes and fees with a single tax.
In the process of promoting the large-scale tax reform carried out in Russia in recent years, tax legislation established several different taxation regimes, as well as introduced changes to traditional taxes and fees and introduced new types of taxes and fees, both federal and regional, local.
In accordance with Article 18 of the Tax Code of the Russian Federation, the following special tax regimes may be established in the Russian Federation:
· A simplified system of taxation of small businesses;
· Tax system in the form of a single tax on imputed income;
· Single agricultural tax;
· Tax system in free economic zones;
· Tax system in closed administrative-territorial entities;
· Tax system for the implementation of concession agreements and production sharing agreements.
In 2003, Federal Law No. 104-FZ of July 24, 2002 “On Amendments and Addenda to Part Two of the Tax Code of the Russian Federation and Some Other Acts of the Legislation of the Russian Federation, as well as on the Recognition of Separate Acts of the Legislation of the Russian Federation on Taxes and Fees”, new chapters of the Tax Code of the Russian Federation were introduced - chapter 26.1 “Single tax on imputed income ”and chapter 26.2“ Simplified tax system ”. It was assumed that the implementation of the provisions of these chapters, in addition to legalizing the income of small businesses, will also reduce the volume and facilitate the reporting of small businesses.
The principle underlying these special regimes is not in itself a novelty of the tax legislation of Russia, as it has already been repeatedly used by the legislator, both before the adoption of the Tax Code of the Russian Federation and directly in some of its chapters.
So, for example, in accordance with the Federal Law of the Russian Federation No. 88-FZ of 06/14/1995. “On State Support of Small Business in the Russian Federation” in 1995 a special taxation regime for small businesses was established, regulated by Federal Law No. 222-FZ of December 29, 1995. “On the simplified system of taxation, accounting and reporting for small businesses” (adopted by the State Duma of the Russian Federation on 08.12.1995).
From the date of entry into force of Federal Law No. 148-FZ of 07/31/1998 “On the single tax on imputed income for certain types of activities” and the introduction of a single tax, legislation on a simplified system of taxation, accounting and reporting for small businesses has come into effect to the extent that does not contradict this federal law.
It is known that doing business on the territory of the Russian Federation is possible in two cases: in the first you register as an individual entrepreneur, in the second you register an organization as a legal entity. Despite the fact that these are categorically different forms of organizational structure, both types of entrepreneurs are in the legal field of the Russian Federation, which means they are required to pay taxes and fees that are provided for by federal law.
There are two main types of taxes - the general (traditional) taxation system (OSNO), it is also called the ordinary taxation system, and CHP, that is, special tax regimes. Both the one and the other type governs the Tax Code of the Russian Federation.
Fig. 1. The tax system inherent in the Russian Federation
The usual tax system implies that the entrepreneur pays all taxes prescribed by law for his type of activity. Medium and large business, as a rule, pays exactly in accordance with the OSS.
Special tax regimes - the project is relatively recent, but very convenient in that it replaces several types of tax at once (in fairness it should be noted that not all), and its size is less than the total amount of the set taxes. This type of tax is mainly used by small businesses.
Table 1. Organizational principles for the direct formation of special tax regimes
Types of special tax regimes
The following are the types of CHP regulated by the Tax Code of the Russian Federation, and their characteristics:
- The simplified tax system or the simplified tax system is one of the most widespread and popular types of tax regimes in small business, includes a significant number of payments that are within the framework of medical and pension insurance, and is calculated depending on the minimum wage. Since 2014, the simplified tax system has two forms and can be selected at will, that is, it does not have a forced form. Tax rates this year are at a level of 6 percent for cases where taxes are levied on income, and 15 percent for taxpayers who pay the state for income reduced by the amount of expenses;
- UTII, or earlier was a mandatory measure, in 2018 and 2019 became a tax "at will." It is convenient and often more profitable for small businesses and for some types of medium-sized businesses. The tax rate is 15 percent. The application of this type of tax occurs, as a rule, in parallel with the main taxation system, and applies to some special types of activities - for example, veterinary services, the motor transport business, advertising, real estate transactions and so on;
- Unified agricultural tax, or the single agricultural tax, is a tax for entrepreneurs engaged in agricultural production. In this case, the USCH replaces the income tax, VAT and corporate property tax. The USCH rate in 2016 is 18 percent, and already starting in 2019 it will be increased to 24 percent;
- PSN, or - the "youngest" type of tax of a special system. It is not compulsory, but is intended exclusively for individual entrepreneurs engaged in certain types of activities (the classifier is on the website of the tax service of any constituent entity of the Russian Federation). Replaces VAT, personal income tax, personal property tax. The tax rate is 6 percent;
- the fifth type of taxation under the special system is not widespread due to the narrow specificity - it regulates the payment of taxes during the implementation of agreements on the division of goods. In Russia, such legal relations arise when foreign and national enterprises participate in the exploration and production of mineral raw materials. The tax rate is calculated individually.
Changes in special tax regimes in 2019
Since January 1, 2014, a number of changes have been made to the Tax Code of the Russian Federation affecting special regimes. These include the following measures:
- with regard to the simplified tax system, the general changes consist in the fact that a uniform income limit has been established for taxpayers, exceeding which the taxpayer is deprived of the right to use the “simplified tax system”. This amount is 64 million 20 thousand rubles. Another new rule is that STS cannot be applied by microfinance organizations;
- uTII also affected the changes: now there is one, but an important rule - starting in 2014, a new parameter is introduced for entrepreneurs paying this tax. This is the so-called deflator coefficient of 1.672;
- PSN has also undergone changes this year. According to them, the country has established the minimum amount of income that can be obtained - this amount is 106.7 thousand Russian rubles;
- finally, two more innovations touched the unified agricultural tax. Firstly, the tax legislation abolished the rationing of expenses allocated for the supply of crews of river and sea transport, operating in the interests of the USH. Secondly, the list of material costs (again, in the interests of the USCH) now includes the cost of veterinary drugs instead of the cost of drugs.
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These are the main changes that have affected special tax regimes in 2019.
The tax system in the Russian Federation.
Tax Code of the Russian Federation determined the principles of the construction and functioning of the tax system, the procedure for introducing, changing and abolishing federal taxes, fees and duties, as well as the basis for establishing regional and local taxes. It clearly spells out the legal status of taxpayers, tax authorities, agents, tax collectors, credit institutions and other participants in tax relations. The Code establishes the main provisions on the determination of objects of taxation, the fulfillment of tax obligations, the provision of measures for their implementation, the accounting of financial resources and tax accounting, the prosecution of taxpayers for tax violations and the appeal of the actions of tax officials.
Tax Code of the Russian Federation a unified complex tax system has been created, the functions, powers and responsibilities of all levels of government in the implementation of tax policy have been determined.
Legislation of the Russian Federation on taxes and fees consists of Tax Code of the Russian Federation and adopted in accordance with it federal laws on taxes and fees.The legislation of the subjects of the Russian Federation on taxes and fees consists from laws and other regulatory legal acts on taxes and fees of constituent entities of the Federationadopted in accordance with the Tax Code of the Russian Federation. Normative legal acts of local authorities on local taxes and fees are adopted by representative bodies of local self-government in accordance with the Tax Code of the Russian Federation.
Legislation on taxes and fees governs the establishment and collection of taxes and fees. The main postulate of tax legislation is that each person must pay legally established taxes and fees.
Tax system - a set of taxes and fees, methods and principles of their construction, methods of calculation and collection of taxes, tax control established by law.
It should be noted that the concept of the tax system is broader than the tax system, since it is characterized not only by economic, but also by legal indicators. In Russia, a tax is considered established if taxpayers and elements of taxation are identified, namely:
- 1) object of taxation;
- 2) tax base;
- 3) the tax period;
- 4) tax rate;
- 5) the procedure for calculating tax;
- 6) the procedure and deadlines for paying tax.
The Code includes tax breaks as optional elements.
In the Russian Federation three level systemtaxation of enterprises, organizations and individuals. The legislation of the Russian Federation on taxes and fees consists of the Tax Code and the federal laws on taxes and fees adopted in accordance with it (Clause 1, Article 1 of the Tax Code of the Russian Federation). Moreover, along with federal taxes, the Tax Code may also establish regional and local taxes. The totality of taxes and fees established by the Tax Code of the Russian Federation and other federal laws and payable by organizations of all forms of ownership and individuals should be considered general tax regime.
At the same time, along with the general taxation regime stipulated by the legislation of the Russian Federation on taxes and fees, there are special
tax regimes differing from the general taxation system, application
which exempts taxpayers from paying a number of federal, regional and local taxes and fees.
The Law of the Russian Federation of 12.27.1991 N 2118-1 "On the Basics of the Tax System in the Russian Federation" determined the types of taxes (fees), but this Law did not contain the concept of "special tax regime". Article 18 of the Tax Code of the Russian Federation (as amended on July 9, 1999 N 154-ФЗ) special tax regimes were defined as a system of tax regulation measures applied in cases and in the manner established by this Code. Federal Law of 09.07.1999 N 154-ФЗ "On Amendments and Addenda to Part One of the Tax Code of the Russian Federation" in Article 18 of the Code made changes regarding the regimes in question.
Special tax regimes applied in the Russian Federation:
Taxation system for agricultural producers. (single agricultural tax (UTN).
Simplified tax system (USNO).
The tax system in the form of a single tax on imputed income for certain types of activities (UTII).
The tax system in the implementation of production sharing agreements.
Choice of tax regime
The company selects the tax regime on its own when registering a legal entity or as an individual entrepreneur. By and large, all have two options - general mode or special. In order not to make a mistake in the choice, it is necessary to evaluate the scale of the future business, its cost and much more.
The type and amount of taxes, as well as the procedure for their payment and reporting are determined by the tax regime (tax system) that the company will choose.
4 options for paying taxes for legal entities.
General tax regime.
Special tax regimes:
.
.
.
If in the territory of a municipal district, urban district, Moscow or St. Petersburg, certain types of activities are transferred to UTII and your company carries out just such an activity here, then you will have to pay taxes on income from it within UTII.
The list of activities that can be transferred to UTII is defined in section 2, Art. 346.26 Tax Code. Clarifications by activities translated into UTIIcan be found on the websites of the Federal Tax Service of Russia by subjects of the Federation www.rXX.nalog.ruwhere XX is the code of the subject of the Russian Federation.
In carrying out certain types of activities, companies pay a number of other taxes, in addition to those set under the selected regime. For example, mineral extraction tax (MET), water tax, excise taxes. And taxes related to the presence of specific types of property (land, transport, property of organizations).
The organization in general mode is obliged:
Keep accounting.
Submit to the inspection accounting and tax reporting.
Pay basic taxes - value added ( VAT) and at a profit.
Accounting rules are defined in Federal Law of November 21, 1996 No. 129-FZ "About accounting."
Special tax regimes are applied in order to make life easier for small businesses. Any special tax regime involves the replacement of several major taxes with one (single).
After registering as an individual entrepreneur, we continue to pay taxes that we previously paid as an individual.
4 taxes that we continue to pay:
Personal Income Tax (PIT) - upon receipt of wages, as well as income from the sale or leasing of real estate.
Transport tax - if a car is registered with you.
Land tax - if you are the owner (owner) of the land.
For land plots used for entrepreneurial activity, the tax is calculated and paid by an individual entrepreneur independently.
Property tax for individuals - if you are the owner of real estate (cottages, apartments, garages, etc.).
In addition, you have an obligation to pay business income tax. The type and amount of taxes, as well as the procedure for their payment and reporting are determined by the tax regime (tax system) that you choose.
5 tax payment options for individual entrepreneurs.
General tax regime.
Special tax regimes:
Simplified tax system (STS).
Patent-based simplified taxation system.
Unified Agricultural Tax (SAR).
Unified imputed income tax (UTII).
The general tax regime is the main one and is applied by default if an individual entrepreneur has not submitted an application to the tax authority to switch to one of the special tax regimes.
The main taxes that an entrepreneur must pay under the general regime:
personal income tax (PIT);
value added tax (VAT).
Special tax regimes are applied in order to make life as easy as possible for a small business. Any special tax regime involves the replacement of several major taxes with one (single).
A list of activities for which patent USN can be applied is given in ch. 26.3 of the Tax Code and has 47 positions. If an individual entrepreneur is simultaneously engaged in activities that are not on this list, he is entitled to use the usual “simplification” for them.
48. General characteristics of special tax regimes.
Special tax treatment- This is a special procedure for determining the elements of taxation, as well as exemption from the obligation to pay certain federal, regional and local taxes and fees. (The special tax regime for taxation involves the replacement of individual taxes and fees single tax).
Special tax regimes include:
1) tax system for agricultural producers - a single agricultural tax is introduced;
2) a simplified tax system ( question 49); - Single tax is introduced
3) the taxation system in the form of a single tax on imputed income for certain types of activities; ( question 50) - a single imputed income tax is introduced
4) the taxation system in the implementation of production sharing agreements; (SN PSA) - there is a division of production
5) patent system of taxation ( question 51) (NEW Since 2013). Only individual entrepreneurs can use PSN. Moreover, if the average number of employees for all types of activities for the tax period (including employees under civil law contracts) exceeds 15 people, the individual entrepreneur has no right to apply PSN.
1-3 modes
Under these regimes, taxpayers are organizations and individual entrepreneurs;
These regimes provide for the introduction of federal taxes not provided for in Article 13 of the Tax Code of the Russian Federation: a single agricultural tax; single tax; single tax on imputed income.
Taxpayers applying these regimes are not recognized as VAT payers (except for VAT payable when importing goods into the customs territory of the Russian Federation)
Taxpayers applying these regimes are not exempt from the duties of tax agents.
provide for exemption from obligations to pay certain taxes for organizations and individual entrepreneurs:
▲ To the list of questions
49. The application of the simplified tax system (usn).
The transition to the simplified tax system or the return to the general tax regime is carried out by organizations and individual entrepreneurs voluntarily.Transition application - until December 31. For simplification it is permissible not to keep a bukh. accounting, but if it is an OJSC, then it is necessary to keep it.
The taxpayer has the right to switch to the simplified tax system, if according to the results of 9 months of the year, when he submits an application for the transition to the simplified tax system, the revenue from implementation has not exceeded 60 million rubles (since 2013). (without VAT). This size is subject to annual indexation by the deflator coefficient, taking into account changes in consumer prices for goods (work, services) in the Russian Federation. For 2013, the deflator coefficient is set at 1.
Under this regime, taxpayers are organizations and individual entrepreneurs;
The specified regime provides for the introduction of a federal tax, not provided for by Article 13 of the Tax Code: single tax.
Taxpayers applying the regime are not recognized as VAT payers (with the exception of VAT payable when importing goods into the customs territory of the Russian Federation)
Taxpayers are not exempt from the duties of tax agents.
Profitability threshold- when expenses are equal to 60%, then tax amounts are equal.
Organizations account for income:
1) income from the sale of goods, works, services;
2) non-operating income;
Individual entrepreneurs - take into account
income received from entrepreneurial activity.
The list of expenses is closed (36 types) and is provided for in Article 346.16.
The costs of acquiring fixed assets and intangible assets - do not depreciate;
Material - coincide with those that apply for tax profit;
Salary, representation,% rates - standardized;
The date of receipt of income is the day of receipt of funds to accounts in banks or at the cash desk ( cash method).
The tax base:monetary value of income or monetary value of income reduced by the amount of expenses.
Taxable period: calendar year
Reporting period: first quarter, six months and nine months.
Payment of tax and quarterly advance payments is made at the location of the organization or place of residence ind. predpr.
Tax on the result of the tax period is paidno later than the deadline for filing a tax return: org. - not later March 31trace of the year; ind. before- not later April 30trace of the year. Quarterly advance payments - no later than the 25th daythe first month following the past.
Limitations: may not apply:
By type of activity:
financial organizations (banks, participants in the securities market, insurance companies, mutual funds, pawnshops, consulting firms);
organizations with separate subdivisions - branches and representative offices;
organizations and entrepreneurs producing excisable goods;
mining and selling PI;
gambling business;
notaries;
parties to production sharing agreements;
applying CH CXT;
budgetary and state institutions;
foreign organizations.
In the UK - no more than 25% of the UK - the share of other organizations; organizations in which share of other organizationsmakes up more than 25 percent. This restriction does not apply: to organizations whose authorized capital consists entirely of contributions from public organizations of persons with disabilities, if the average number of people with disabilities among their employees is at least 50 percent, and their share in the payroll fund is at least 25 percent.
According to the average number - no more than 100 people
By property value - until 2012 there was a limiter on the value of depreciable property (OS + NMA)<=100 млн руб, now only OS
The procedure for the adoption of tax accounting expenses for acquired OS and intangible assets before applying the simplified tax system
Minimum Tax \u003d Income * 1%
The amount of the minimum tax paid is included in the expenses of the next period;
Losses are carried forward for a period of 10 years;
The amount of tax for 1 war can be reduced by the amount of fear of payments to state funds and the amount of temporary disability benefits, maternity, but cannot be reduced by more than 50%.
▲ To the list of questions 48: Special tax regimes
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