What taxes does the LLC pay on the usn. Insurance premiums for sleep insurance
Most limited liability companies operating in Russia operate on a simplified tax system, which simplifies administration and reduces company costs. In this article we will look in detail atand what you need to pay attention to in order not to break the law.
Introduction
The simplified tax system is a convenient and flexible system that allows you to reduce the burden on the organization, devoting a minimum of time and money to administration. But it is impossible to say unequivocally that simplification is a guarantee of maximum benefit for the LLC, since everything depends on many factors.
LLC on the simplified tax system is exempt from most classical taxes
In Russia there are two simplified tax system: income (6 percent of any amount received into your account is paid) and income minus expenses (we subtract what was spent from income and 15% is paid from the balance). To choose the right one, contact a lawyer or consult a tax office, which option is suitable for your type of activity.
How much do you need to pay
Organizations operating under the simplified tax system do not pay VAT and income tax (but only if VAT is not calculated by customs). The main burden on them is made up of so-called insurance premiums, which amount to approximately 30 percent of the amount paid in wages employees. In addition to employees, tax is also paid for the owner of the company who receives a “salary.”
Note that can be floating - regions have the right to independently establish them, depending on the state of affairs and the overall financial burden. Thus, for the object “Income” the rate can be reduced to 1 percent, and for “Income minus expenses” - up to 5 percent.
In parallel with the reduction in the simplified rate, the organization has the right to reduce the amount of the advance payment for the unified tax by transferring insurance premiums in the required quarter. Legal entities and individual entrepreneurs, with the right approach, reduce the single tax by 40-50 percent, and if the entrepreneur works without any hired employees, then with a low income, a single tax may not be charged at all.
In the diagram “Income minus expenses” “ salary tax” is transferred to the expenses column, reducing the tax base, which provides additional benefits to the entrepreneur.
Attention:LLCs operating on the simplified tax system pay tax payments exclusively by non-cash method. It is not possible to pay taxes in cash according to the resolution of the Ministry of Finance Russian Federation.
Is it difficult to administer the simplified tax system?
According to expert opinions, simplified taxation system for LLCs It is considered one of the easiest systems to manage. The entrepreneur himself can do the bookkeeping without hiring an accountant (of course, if the turnover is small). To do this, you should fill out the Income and Expense Accounting Book, as well as simple accounting, which can be organized in various programs, such as 1C. In order to report to the tax authorities, you must submit single declaration until the last day of March (for rent for the past year). Please note that companies and entrepreneurs operating on a single tax basis submit such declarations every three months, that is, once a quarter.
Attention:According to the simplified tax system, one declaration is submitted, but there are reporting periods for it (every quarter, with the exception of the last). Based on the results of the reporting period, an advance payment is made, which is subsequently clarified and agreed upon with the annual declaration.
Study the tax code to understand exactly what you need to pay and when
What falls under the tax base
Under the tax base at simplified taxation of LLC the total amount of income falls (the Income system), and when working on the Income minus expense system - the amount of income to the account, reduced by the amount of expenses. Please note that LLC income includes:
- Income received from the sale of services or goods (both own production and through resale).
- Income received by other means. This includes interest on deposits or loans, gratuitous transfer of property, income on securities or shares.
In fact, everything that goes into the company’s accounts is taxed, including dividends.
Do I need to pay property taxes?
Another important question: Does the LLC pay property tax under the simplified tax system? According to Article 346.11 Tax Code RF, LLC is exempt from paying this obligation. But there are certain exceptions.
- Shopping centers, business centers or offices in them.
- Retail premises, office premises, premises used for catering or consumer services.
- Residential objects not related to fixed assets.
- Properties registered on foreign companies, not working in the Russian Federation.
If such premises exist, then taxes will have to be paid, and as tax base stands cadastral value object.
Important:If you are the owner of the above properties, then consult with a specialist before paying taxes. The fact is that in some regions of the Russian Federation, some of these objects are not subject to taxation, so submit a request to Rosreestr or simply consult with the local branch of the Federal Tax Service.
Do I need to pay transport tax?
Next, we will consider whether you need to pay LLC transport tax on the simplified tax system and in what cases this should be done. According to Article 346.11 of the Tax Code of the Russian Federation, LLCs operating on a simplified basis are payers of this tax. Please note that companies operating under the “Income minus expenses” regime have the right to contribute transport taxes into expenses, thereby reducing the tax base ( this opportunity provided for in Article 346.16 of the Tax Code).
LLC pays tax on vehicles used in business activities
Of course, personal cars are not included in this opportunity - only those cars that are used in economic activity companies. The LLC must submit a declaration at the end of the year to the Federal Tax Service in order to report on expenses and confirm them.
When is it necessary to pay advance payments?
For companies paying taxes and fees to simplify, they act following dates advance payment:
- At the end of the first quarter - until April 25.
- At the end of the second quarter - until July 25.
- At the end of the third quarter - until October 25.
Based on this information, the tax office calculates the amount of the single tax and adjusts payments. It must be paid before March 31; if the deadline is missed, a penalty will be charged, and then tax authorities have the right to fine the LLC by 20% of the amount of the existing debt.
In this article we examined in detail,and what controversial issues may arise when calculating the tax base if the company owns vehicles or real estate. If you have any questions, do not hesitate to contact the nearest branch of the Tax Service - experienced specialists will advise you and help you understand the current system. Try not to miss the deadlines for paying advance payments and the single tax - this may become an additional justification for conducting an unscheduled inspection by the relevant authorities. With the right approach and small turnover, the amounts of taxes under the simplified tax system are quite low, especially since they can be reduced and reduced - consult with a competent accountant to avoid overpayment and improve your financial situation.
In contact with
A simplified taxation system for LLCs is one of the taxation options for small firms, allowing to reduce the tax burden and simplify accounting. Who has the right to apply the special regime? What restrictions are there? What are the features of the simplified tax system with the object of taxation “income” and “income minus expenses”? When can I switch to the simplified tax system? These and other features of the simplified tax system for LLCs are discussed in this article.
Which companies can use the simplified tax system?
The possibility of using a simplified taxation system is limited by a number of conditions:
- the average number of company personnel for the tax period should be no more than 100 people;
- share of participation in LLC of others legal entities should not exceed 25%;
- The LLC must not have branches or engage in any of the activities listed in paragraph 3 of Art. 346.12 Tax Code of the Russian Federation types of activities;
- the residual value of fixed assets of the LLC should be no more than 150 million rubles;
- the amount of income for 2018 should not exceed 150 million rubles if the LLC is already operating on the simplified tax system; if an organization plans to switch to a simplified system from 2019, then its income for 9 months of 2018 should not exceed 112.5 million rubles.
Read more about the restrictions for this special mode
How does LLC work in simplified form?
The simplified tax system can be applied either from the date of registration of the LLC in the current year, or from the beginning of any calendar year. You must notify the tax office of your intention to work on a simplified basis. In the first case - within 30 calendar days from the date of tax registration, in the second - no later than December 31 of the previous year. Violation of the deadline for submitting a notice of application of the simplified tax system will lead to the impossibility of its application (subclause 19, clause 3, article 346.12 of the Tax Code of the Russian Federation).
It will be possible to change the tax system only from the next calendar year. An exception will be the situation if in the current year the LLC goes beyond the limits established for the application of the simplified tax system.
Accounting and tax accounting under the simplified tax system is carried out using methods chosen by the LLC and set out in the accounting policy. Accounting methods are established by the law on accounting and current PBUs, and tax methods are established by Ch. 26.2 Tax Code of the Russian Federation. This inevitably leads to differences in the maintenance of the two types of accounting. During development accounting policy LLC has the right to choose those accounting methods that will smooth out these differences.
An LLC using the simplified tax system can conduct accounting in the same way as under OSNO. However, due to the fact that firms using the simplified tax system are most often small businesses, they have the right to use simplified accounting methods:
- full simplified accounting, similar to OSNO accounting, but allowing the non-application of some PBUs, the use of an abbreviated chart of accounts and simplified accounting registers;
- abbreviated simplified accounting, limited to maintaining a book of accounting facts of economic activity, but using the method double entry operations in it;
- simple simplified accounting - maintaining a book of accounting facts of economic activity without using the double entry method.
LLC, which is a small business entity, must also select the option of drawing up financial statements- full or abbreviated.
Taxation options for simplified tax system
What to do if you need to change the object of taxation is described in the material “How to change the object of taxation under the simplified tax system” .
The tax period under the simplified tax system is a year, and the LLC submits tax reporting (declaration) once (per year) until March 31 of the year following the reporting year. At the same time, advance payments are accrued quarterly during the year, which are paid before the 25th day of the month following the reporting quarter.
The final tax calculation according to the declaration, which takes into account advance payments made, is made before March 31 of the year following the reporting year. Calculation of advance payments and filling out a declaration according to the simplified tax system are carried out on the basis of data from the book of income and expenses, serving tax register under the simplified tax system.
LLC taxation at a simplified rate of 15 percent
With the object “income minus expenses”, tax is calculated from the base, which is the difference between the income actually received and the expenses paid (documented and economically justified). At the same time, the list of expenses taken into account when calculating tax base, and the methods of accounting for tax purposes are strictly regulated (Articles 346.16 and 346.17 of the Tax Code of the Russian Federation).
The tax paid under the simplified tax system “income minus expenses” should not be less than 1% of the revenue received. Even if the results of the work result in a loss, the company must pay this minimum tax. However, such a loss may be taken into account in future periods.
Features of simplified 6 percent for LLC
For the object “income”, a 6% rate is applied to the actual income received. Expenses are not taken into account when calculating tax; they are reflected in the book of income and expenses at the request of the taxpayer. Under the simplified tax system there are 6% restrictions on minimum amount There is no tax, and if there is no revenue, no tax is paid.
The amount of tax calculated under the simplified tax system “income” can be reduced by the amounts actually paid in the reporting period of payments to funds, expenses for sick leave at the expense of the employer, trade tax, but not more than 50%.
Results
If a company meets the conditions for applying the simplified tax system, it can apply for a transition to this taxation system, indicating the object of taxation: “income minus expenses” or income. In case of violation of the deadline for submitting a notice of transition to simplified taxation system application this system will be impossible. Tax rates are regulated by the laws of the constituent entities, but in any case they must be within the range of 5-15% for the object “income minus expenses” and 1-6% for the object “income”. Payers of the simplified tax system submit a declaration once a year and pay quarterly advance payments.
The use of the simplified tax system does not cancel the management of legal entities accounting and presentation of financial statements. In what form, complete or simplified, records will be kept and reporting will be presented, the LLC determines independently in its accounting policy.
The simplified tax system is the most popular tax regime among small and medium-sized businesses. It is characterized by ease of accounting and reporting. On "Simplified" a single tax is paid, replacing the payment of property tax, profit tax and VAT. The simplified tax system provides for 2 types of taxation, one of which you must choose:
- simplified tax system “income” at a rate of 6%;
- Simplified tax system “income minus expenses” at a rate of 15%.
Expert opinion
Andrey Leroux
More than 15 years of experience Specialization: contract law, criminal law, general theory law, banking law, civil procedure
New in 2019
The main regulatory innovation of 2019 regarding the simplified taxation system is the abolition of the tax return. The innovation applies to those individual entrepreneurs who use:
- special tax regime “income”;
- online cash registers. The abolition of the declaration is explained by the control of the Federal Tax Service over the activities of enterprises through the online cash register.
Enterprises operating on the “income minus expenses” regime are not exempt from filing a declaration.
Fixed payments
Fixed insurance premiums for individual entrepreneurs in 2019 are paid in the following amounts:
- Pension Fund (PFR) – 29,354 rubles + 1% of income over 300 thousand rubles. total amount payments in this case cannot exceed 234,000 rubles;
- compulsory health insurance fund (MHIF) - 6884 rubles.
The following are NOT entitled to apply the simplified tax system:
- organizations and individual entrepreneurs with more than 100 employees;
- banks, insurers, non-state pension funds, investment funds, professional participants market valuable papers, pawnshops, microfinance organizations;
- organizations and individual entrepreneurs producing excisable goods(alcohol and tobacco products, gasoline, etc.);
- organizations and individual entrepreneurs engaged in the extraction and sale of minerals, with the exception of commonly used ones (for example, peat, crushed stone, sand);
- organizations involved in organizing and conducting gambling.
The procedure for switching to the simplified tax system
You can switch to this mode in two cases:
- when registering an individual entrepreneur or LLC. Notice of transfer can be submitted simultaneously with registration documents. Either within 30 days from the date of registration of an individual entrepreneur or organization;
- when switching from other taxation regimes: It is possible to switch from next year, having notified the tax office before December 31st. Or, in order not to wait for a long time, you can close the individual entrepreneur and immediately open it again by submitting a notification to the simplified tax system.
What to choose: simplified tax system “income” or simplified tax system “income minus expenses”?
So, you have to make a choice of object of taxation, let's consider both cases.
INCOME
Everything is simple here. We multiply the entire amount of income that is recognized by the simplified tax system by 6%.
Tax = (income) * 6%. For example, all your income is 500,000 rubles, which means your tax will be only 30,000 rubles. (500,000 * 6 / 100)
INCOME minus EXPENSES
Tax = (income minus expenses) * 15%, where 15% is regional rate(more about her below)
In connection with the introduction, the tax rate may be reduced to 0%, it all depends on your type of activity and the region of the Russian Federation.
Features of the simplified tax system
The point is that your expenses must be documented and confirmed. .
- accounting of expenses must be properly maintained in the Income and Expense Accounting Book (KUDiR);
- confirmation of the amount of expenses for payment for purchased goods (works, services) are, for example, cash receipts, payment documents, receipts, invoices, acts of completion of work and indications of services, concluded contracts, etc.;
- Moreover, not all expenses can be taken into account, but which ones and in what order, see here “”.
It is worth remembering the regional rate:
- depending on the region, it ranges from 5% to 15% (maybe even 0% for preferential categories), which can play an important role in the amount of tax and what type of simplified tax system you choose. It depends not so much on the region as a whole, but on the type of activity you will be engaged in, and on some other nuances;
- You can find out the rate for your region at your local tax office;
- Preliminary tax calculations will help to persuade you to choose one or another simplified tax system, although, of course, not everyone can “foresee” in advance what their income and expenses will be.
The text below describes what taxes an individual entrepreneur pays under the simplified tax system. The article will be useful to those who are just thinking about starting a business, as well as citizens who are afraid to work legally for fear of exorbitant tax fees. In fact, there is nothing terrible in the tax list and fees for businessmen in the country are very reasonable.
In the Russian Federation, businessmen who have registered an individual entrepreneur carry out labor activities using taxation regimes regulated by the set of tax laws of the country. Based on the requirements of the taxation system, the individual entrepreneur transfers funds to the state treasury; in addition, there are mandatory fees that do not depend on the tax regime.
Today there are several in the country tax systems, the traditional one - OCHO - is considered the most complex and burdensome, three more are considered lightweight - the unified one (also called UNDV or “imputation”), the agricultural tax (ECXH) and the PSN - patent system. The most desirable and simplest is the simplified tax system - a simplified mode that allows you to save on tax collections and run your business more efficiently.
What is good about the simplified tax system?
This is special tax regime, designed to make life easier for small and medium-sized businessmen, simplify tax and Accounting and allow reducing the burden of payments to the state treasury. In the “simplified” version, the object of taxation can only be income or income minus expenses. This system is considered voluntary, that is, an entrepreneur can independently decide to work on the simplified tax system. To do this when registering an individual entrepreneur, you must submit an application to the tax service in which the entrepreneur expresses a desire to work on a “simplified” basis. You can switch to this mode already in the process of work. The legislation allows such a transition once a year, from January 1. But there are also legal restrictions. Firms that do not have the right to operate on the simplified tax system are:
- Which employs more than one hundred employees.
- Having an income of more than 58 million 805 thousand rubles.
- Fixed assets of which exceed 150 million rubles.
- Third-party companies in which have more than 25% share.
The big advantage of the “simplified tax” is the differentiated tax rate, that is, the decision on its value is made by municipalities. A rate of fifteen percent is considered standard for the financial base “income minus expenses” and six for income alone.
Firms operating on the simplified tax system are exempt from such types of tax deductions as:
- profitable collection;
- VAT for companies that do not export;
- Personal income tax for private entrepreneurs;
- property tax (excluding objects for which the financial base is determined by cadastral value).
Tax fees for “simplified”
Each individual entrepreneur, regardless of the taxation system (including the simplified tax system), pays mandatory: customs duties, taxes on transport, land, property, mineral extraction, water and biological resources and so on. Let's look at what fees are required for entrepreneurs on the simplified tax system.
Businessmen are required to make quarterly advances (preliminary payments), which must be transferred to the state treasury for the first quarter, half a year, nine months and a year. The set of tax laws of Russia states that under the “simplified” tax system, the tax is paid no later than the 25th day of the month, more precisely, in April, July and October.
For the “simplified” tax, a single tax is established, which is paid depending on the financial base chosen by the individual entrepreneur. It has already been mentioned that these could be:
- Income only
They are subject to a rate of 1% to 6%, depending on the decision of the municipal authorities (unless otherwise established in the region, the maximum rate). The tax calculated using this method can be reduced (by no more than half) for insurance premiums, sick leave, not reimbursed by the Social Insurance Fund and additional contributions for social insurance. If during the year the businessman did not conduct business and did not receive any income, report to tax service he is still obliged by providing zero declaration.
- Income minus expenses
They are subject to a rate of 15% (regions can reduce it to 5%, for Crimean and Sevastopol individual entrepreneurs - up to 3%). Article No. 346 of the Tax Code of the Russian Federation specifies closed lists of expenses and income that are used to calculate the amount of tax. There is a minimum threshold for this type of tax. If the individual entrepreneur operates at a loss or the amount of tax at the rate of “income minus expenses” is less than one percent of income, the entrepreneur is obliged to pay exactly this minimum.
Moreover, if the individual entrepreneur has less than twenty-five employees, reports on income tax, papers for the Social Insurance Fund and Pension Fund of the Russian Federation can be submitted to in paper form, a larger number of employees obliges the businessman to do this in in electronic format. The tax office will accept the declaration under the simplified tax system on paper without any questions.
Video - Tax for “simplified” in 2017
Summarize
The simplified tax system or “simplified tax system” is truly the most comfortable tax regime in Russia, allowing entrepreneurs to pay tax quickly, simply, and most importantly, with little strain on the budget. Calculating it is just as simple; the main thing is to decide on the financial base and know exactly what cash receipts and expenses can be taken into account for tax purposes.
Paying taxes is the most pressing topic for entrepreneurs. It is especially of concern to novice businessmen who are just trying to understand the list of new responsibilities they have received in connection with acquiring the status of an individual entrepreneur. However, not everything is so complicated. Today, the vast majority of individual entrepreneurs 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.
Income minus expenses
This is the name of the “simplified” type, which obliges individual entrepreneurs and companies to pay a minimum tax. The simplified tax system “income - expenses” (hereinafter referred to as the abbreviation DSM) is more difficult to understand for novice businessmen. Therefore, many, not particularly understanding the topic, opt for a regime called the simplified tax system 6%. In this case, everything is extremely simple: the entrepreneur pays 6% of the profit of his enterprise as tax.
What about the other case? If a person chooses VHI, then his tax can vary from 5 to 15 percent. In general, first of all, an entrepreneur must find out the rate set for his type of activity in the region where it is carried out. And the exact value is determined by performing some calculations. And it’s worth talking about this in more detail. But first, a few words about advance payments. This important nuance, which cannot be ignored.
Advance payments
Every person who pays the minimum tax under the simplified tax system according to the designated regime will regularly encounter them. Every quarter the entrepreneur must make a so-called “prepayment”. That is, every three months he transfers 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 it must be transferred 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 it is served tax return. Individual entrepreneurs must do this by April 30. For LLCs, the maximum period is March 31.
Calculation
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 up from the beginning of the year to the end of a certain period. Then all expenses for the same time period are subtracted from the resulting value. And after that, the resulting amount 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 previous advance payments from this value.
As for calculating tax at the end of the year, everything is also simple here. A person determines the minimum tax under the simplified tax system and compares it with the amount of the tax that was calculated in the usual way.
Minimum tax
Under the simplified tax system, it is calculated at a rate of 1%. In what cases is it paid? Far from the most favorable.
A 1 percent tax is charged when the amount of an entrepreneur's expenses exceeds the income he receives. That is, in case of loss. It is clear that in such situations there is simply no basis for calculating standard tax at 5-15%. And at the same time, if a person finds himself at a loss, he will still have to pay the one percent required by law.
There is another case. 1% is paid if the amount of the single tax, which was calculated from the difference between expenses and income at a 15% rate, does not exceed the minimum tax for the same period.
Advances and minimum tax
It is worth mentioning one more nuance related to the topic under consideration. It often happens that an entrepreneur pays advance payments at the end of each quarter. single tax, and at the end of the year he is credited with a minimum of 1%.
This situation can be sorted out using one of two methods.
The first method involves the entrepreneur paying the minimum tax under the simplified tax system and crediting previously made advances to future period. Moreover, for this you do not need to do anything additional, since the offset occurs automatically, since the BCC for the minimum tax of the simplified tax system is no different. It is the same for both tax and advance payments.
Now about the second method. It consists of the entrepreneur crediting the advances paid towards the minimum tax. And in this case, the notorious KBK will be different. So you will need to write an application for offset of advances, to which copies are attached payment orders and details. Before this, you need to submit an annual declaration so that the inspection database reflects information about the taxes paid by the person.
Example
Well, enough information was provided above to help understand the topic regarding the minimum tax under the simplified tax system (income minus expenses). Now we can move on to an example.
Let's say a certain entrepreneur has completed reporting period with an income of 2,000,000 rubles. At the same time, his expenses amounted to 1,900,000 rubles. is 15%. The following calculation is made: 2,000,000 - 1,900,000 x 15% = 15,000 rubles. This is the tax amount corresponding to general order. But in this case, the loss is obvious, so the minimum tax will be applied to the entrepreneur. It is calculated as follows: 2,000,000 x 1% = 20,000 rubles.
It can be seen that the minimum tax of 20,000 rubles is an order of magnitude more than the amount, due for payment general rules. But the entrepreneur must transfer exactly this amount of funds to the treasury.
Good to know
Much has been said about what the minimum tax under the simplified tax system means. Income minus expenses is a convenient mode, you just need to figure it out. And now I would like to pay special attention to some nuances that it would be useful for an entrepreneur to know.
As already mentioned, the difference when subtracting the accrued amount from 1% can be included in expenses for the next period. It is worth knowing that this procedure does not have to be carried out immediately. It is allowed to exercise this right for the next 10 years.
The transfer can also be done either full or partial. But if the entrepreneur received losses in several periods, then they will be accrued in the same order.
It happens that an individual entrepreneur decides to cease his activities. If the loss was not returned to him, then the legal successor will use it. This is usually done by including this amount in production expenses. But it's worth knowing that this scheme cannot be implemented if a person switches to another taxation regime.
By the way, regarding payment. Since January 1 of this year, 2017, new BCCs have been used. For a fixed contribution to Pension Fund Valid details are 18210202140061100160. For additional ones - 18210202140061200160. You need to be careful, since BCCs are almost identical and differ only in one digit. For FFOMS, in turn, BCC 18210202103081011160 is valid.
They can be paid online. To do this, you need to go to the official website of the tax office. Navigating through it is simple and clear, so any ordinary user can figure it out. The main thing is to save the electronic receipts after completing the online payment. Of course, they will be saved in the archive anyway, but it is better to immediately put them in a separate folder.
When you don't need to pay anything
There are such cases. They also need to be noted with attention when talking about the minimum tax on expenses under the simplified tax system.
The fact is that many people open individual entrepreneurs, but do not conduct business. In this case, upon completion they tax period(the deadlines were mentioned above) submit a zero declaration. If a person had no profit, then there are no advance payments or fines. The only sanction that can be imposed is 1,000 rubles for late submission of reports.
There is also no need to make any calculations when preparing the declaration. All lines in which the amounts of revenue and expenses are usually indicated are marked with dashes. The revenue is zero, which means the tax is the same.
But! Fixed contributions Every entrepreneur must pay. Even if he is not active. To date, the amount of annual contributions is 27,990 rubles. Of this, 23,400 rubles go to the Pension Fund, and 4,590 rubles go to the Federal Compulsory Medical Insurance Fund.
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