Special regimes used by an individual entrepreneur. Types of special tax regimes
Special tax regimes represent 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.
To special tax regimes the tax system of the Russian Federation includes four systems of taxation:
- taxation system for agricultural producers (unified agricultural tax) - Chapter 26 of the Tax Code of the Russian Federation;
- - Chapter 26 of the Tax Code of the Russian Federation;
- taxation system in the form for certain types activities - Chapter 26 of the Tax Code of the Russian Federation;
- taxation system for the implementation of production sharing agreements - Chapter 26 of the Tax Code of the Russian Federation.
Simplified taxation system
The transition to a simplified system or a return to the general taxation system is carried out by the taxpayer voluntarily in the order specified by the code.
The use of "simplified" by organizations provides for the replacement of the payment of income tax, property tax of organizations by the payment of a single tax. Day of individual entrepreneurs who switched to "simplified", the replacement of the payment of income tax is provided individuals, 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 who apply the “simplified system” pay insurance premiums for compulsory pension insurance in accordance with the legislation of the Russian Federation.
Organizations and individual entrepreneurs that have switched to a simplified taxation system and apply it in the manner prescribed by the code are recognized as taxpayers.
Both organizations and individual entrepreneurs can use the simplified system.
Individual entrepreneurs can switch to the “simplified system” if they have only one restriction: the average number of employees does not exceed 100 people. As for organizations, they must fulfill five conditions specified in Art. 34b of the Tax Code of the Russian Federation, namely:
- sales income for nine months of the previous year does not exceed RUB 45 million;
- the average number of employees does not exceed 100 people ( average number also calculate for nine months);
- the cost of the depreciable property is less than or equal to 100 million rubles;
- the share of the 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, persons 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 participants in the securities market;
- manufacturers of excisable goods;
- persons engaged in the extraction and sale of minerals, etc.
To switch to a simplified taxation system, in tax office you need to submit an application 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 submit an application for switching to a simplified taxation system within three days after submitting an application for registration with the tax authorities.
An organization should revert to general mode if:
- proceeds for the reporting or tax period, calculated on an accrual basis, will exceed 60 million rubles;
- the value of the depreciable property for the reporting or tax period will exceed 100 million rubles.
For an individual entrepreneur, only one restriction applies - the amount of revenue.
The taxpayer must notify the tax office within 15 days after the end of the quarter in which the excess occurred that the revenue limit or the value of the 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 in the range from 5 to 15% by the laws of the constituent entities of the Russian Federation.
The taxpayer has the right to reduce the income received by 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 costs of purchasing fixed assets.
The date of receipt of income is the day of receipt of funds on bank accounts ( cash method). Expenses are recognized as expenses of a taxpayer after their actual payment.
The tax period is a calendar year. The reporting periods are the first quarter, half year, nine months of the calendar year.
The tax amount is determined by the taxpayer independently. At the end of each reporting period, the amount of the quarterly advance payment is calculated based on the tax rate and the income actually received. The tax amount is reduced by the amount of mandatory pension insurance premiums paid for the same period, but not more than 50%. Advance payments paid are counted towards the payment of tax on the basis tax period.
Tax returns based on the results of the reporting period are not submitted, and based on 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 required for calculating tax base and the amount of tax, based on the ledger of 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 being taken by the government to stimulate the development of the sphere of private entrepreneurship, the withdrawal of income of small enterprises and individual entrepreneurs into legal, not shadow business.
For this, tax legislation Russian Federation the possibility of establishing a special procedure for calculating and paying taxes and fees within a certain period of time is provided for by federal laws - special tax regime, which is not a separate type of tax. Such a tax regime may provide for the replacement of the totality of taxes and fees with one tax.
In the process of advancing the large-scale tax reform being implemented in Russia in last years, the tax legislation has established several different modes taxation, as well as changes in traditional taxes and fees and introduced new types of taxes and fees, both federal and regional, local.
Pursuant to article 18 Tax Code RF in the Russian Federation, the following special tax regimes may be established:
· A simplified system of taxation of small businesses;
· The system of taxation in the form of a single tax on imputed income;
· Unified agricultural tax;
· System of taxation in free economic zones;
· The system of taxation in closed administrative-territorial entities;
· The system of taxation in the implementation of concession agreements and production sharing agreements.
In 2003, Federal Law No. 104-FZ of 24.07.2002. "On amendments and additions to the second part of the Tax Code of the Russian Federation and some other acts of legislation of the Russian Federation, as well as on the recognition as invalid of certain acts of 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 taxation system ”. It was assumed that the implementation of the provisions of these chapters, in addition to legalizing the income of small businesses, will also help to reduce the volume and facilitate the maintenance of reporting documentation for small businesses.
The principle underlying these special regimes is not in itself a novelty. tax legislation Russia, since 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 14.06.1995. "O state support Small Business in the Russian Federation "in 1995, a special taxation regime for small businesses was created, regulated by Federal Law No. 222-FZ of December 29, 1995. "On a 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 the Federal Law No. 148-FZ of July 31, 1998. "On a 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 began to operate in the part that did 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 the 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 obliged to pay taxes and fees that are provided for by federal legislation.
There are two main types of taxes - the general (traditional) taxation system (OSNO), it is also called the usual taxation system, and the SNR, that is, special tax regimes. Both types are regulated by the Tax Code of the Russian Federation.
Rice. 1. The system of taxes inherent in the Russian Federation
The usual taxation system implies that the entrepreneur pays all taxes required by law for his type of activity. Medium and large businesses, as a rule, pay exactly in accordance with the OSNO.
Special tax regimes are a relatively recent project, 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 of specified taxes. This type of tax is mainly used by small businesses.
Table 1. Organizational principles of direct formation of special tax regimes
Types of special tax regimes
Below are the types of SNR, regulated by the Tax Code of the Russian Federation, and their characteristics:
- STS, or simplified system taxation - this is one of the most common and popular types of tax regime in small business, it includes a significant number of payments under medical and pension insurance, calculated depending on the minimum wage. Since 2014, the USN has two forms and can be chosen at will, that is, it does not have a compulsory form. Tax rates in the current year are at the level of 6 percent for cases where income is taxed, and 15 percent - if taxpayers pay the state for income reduced by the amount of expenses;
- UTII, or was previously a mandatory measure, in 2018 and 2019 became an optional tax. It is convenient and often more profitable for small businesses and for some types of medium-sized businesses. Tax rate is 15 percent. The application of this type of tax occurs, as a rule, in parallel with the main taxation system, applies to some special types of activities - for example, veterinary services, motor transport business, advertising, real estate transactions, and so on;
- Unified agricultural tax, or unified agricultural tax, is a tax for entrepreneurs engaged in agricultural production. In this case, the unified agricultural tax replaces the income tax, VAT and corporate property tax. The rate of unified agricultural tax in 2016 is 18 percent, and starting from 2019 it will be increased to 24 percent;
- PSN, or - the "youngest" type of tax in the 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 tax service any subject of the Russian Federation). Replaces VAT, personal income tax, property tax of individuals. The tax rate is 6 percent;
- the fifth type of taxation under a special system is not widespread due to its narrow specifics - it regulates the payment of taxes during the period of implementation of agreements on the sharing of goods. In Russia, such legal relations arise when foreign and national enterprises are involved in the exploration and extraction 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:
- in relation to the simplified tax system, the general changes consist in the fact that in relation to taxpayers there is a single maximum amount of income, exceeding which, the taxpayer is deprived of the right to use the “simplified taxation”. This amount is 64 million 20 thousand rubles. Another new rule is that STS cannot be applied by microfinance organizations;
- changes also affected UTII: now one thing is valid here, but important rule- starting from 2014, a new parameter is introduced with respect to entrepreneurs paying this tax. This is the so-called deflator coefficient of 1.672;
- PSN this year has also undergone changes. According to them, the country has minimum size income that can be obtained - this amount is 106.7 thousand Russian rubles;
- finally, two more innovations were introduced to the UCHN. First, the tax legislation abolished the rationing of expenses allocated to food for the crews of river and sea transport operating in the interests of the Unified Agricultural Taxation. Secondly, the list of material costs (again, in the interests of the Unified Agricultural Tax) now includes the cost of veterinary drugs instead of the cost of drugs.
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These are the main changes affecting special tax regimes in 2019.
Taxation system in the Russian Federation.
Tax Code of the Russian Federation defined the principles of the structure and functioning of the tax system, the procedure for introducing, changing and canceling federal taxes, fees and duties, as well as the basis for the establishment of regional and local taxes. It clearly states legal position taxpayers, tax authorities, agents, tax collectors, credit institutions and other participants tax relations... The Code establishes the main provisions for the definition of taxable items, the implementation tax liabilities, ensuring measures for their implementation, keeping records financial resources and tax accounting, holding taxpayers accountable for tax violations and appealing against the actions of tax officials.
The Tax Code of the Russian Federation a unified complex system of taxes was created, functions, powers and responsibilities of all levels of government in the conduct of tax policy were determined.
Legislation of the Russian Federation on taxes and fees comprises Of the Tax Code of the Russian Federation and adopted in accordance with it federal tax and levy laws. The legislation of the constituent entities of the Russian Federation on taxes and fees consists of from laws and other regulatory legal acts on taxes and fees of the constituent entities of the Federation adopted in accordance with the Tax Code of the Russian Federation. Regulatory legal acts organs local government on local taxes and fees are accepted by representative bodies of local self-government in accordance with the Tax Code of the Russian Federation.
Legislation on taxes and fees regulates relations for the establishment and collection of taxes and fees. The main postulate of tax legislation is that every person must pay legally established taxes and fees.
Tax system- a set of taxes and fees, methods and principles of their construction, methods of calculating and levying 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, the tax is considered established if taxpayers and elements of taxation are identified, namely:
- 1) the object of taxation;
- 2) tax base;
- 3) tax period;
- 4) tax rate;
- 5) the procedure for calculating tax;
- 6) the procedure and terms for payment of tax.
The Code includes tax incentives as optional elements.
In RF three-tier system taxation of enterprises, organizations and individuals. The legislation of the Russian Federation on taxes and fees consists of the Tax Code and federal laws on taxes and fees adopted in accordance with it (clause 1 of article 1 of the Tax Code of the Russian Federation). Moreover, along with federal taxes Regional and local taxes may also be established by the Tax Code. 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 the general regime of taxation.
At the same time, along with the general taxation regime provided for by the legislation of the Russian Federation on taxes and fees, there are special
different from common system taxation tax regimes, application
which exempts taxpayers from paying a number of federal, regional and local taxes and fees.
The RF Law of December 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 revised on 09.07.1999 N 154-FZ), special tax regimes were defined as a system of tax regulation measures applied in the cases and in the manner established by this Code. Federal Law of 09.07.1999 N 154-FZ "On Amendments and Additions to Part One of the Tax Code of the Russian Federation", Article 18 of the Code was amended, including the regimes under consideration.
Special tax regimes applied in the RF:
Taxation system for agricultural producers. (unified agricultural tax (USHN).
Simplified taxation system (simplified taxation system).
Taxation system in the form of a single tax on imputed income for certain types of activities (UTII).
Taxation system for the implementation of production sharing agreements.
Choice of taxation regime
The company chooses the tax regime independently during registration legal entity or as an individual entrepreneur. By by and large all have two options - general mode or special. In order not to be mistaken in the choice, it is necessary to assess 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 (taxation system) that the company chooses.
4 options for paying taxes for legal entities.
General tax regime.
Special tax regimes:
.
.
.
If on 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 clause 2 of Art. 346.26 of the Tax Code... Clarifications on the types of activities transferred to UTII, can be found on the websites of the offices of the Federal Tax Service of Russia by subjects of the Federation www.rXX.nalog.ru, where XX is the code of the subject of the Russian Federation.
When carrying out certain types of activities, companies pay a number of other taxes, in addition to those specified in the framework of the selected regime. For example, mineral extraction tax (MET), water tax, excise taxes. And also taxes related to the presence of specific types of property (land, transport, on the property of organizations).
Organization on general regime is obliged:
Maintain accounting records.
Submit accounting and tax reports to the inspectorate.
Pay basic taxes - value added ( VAT) and at a profit.
Rules of conduct accounting identified in Federal law dated 21.11.1996 No. 129-FZ"About accounting".
Special tax regimes are applied in order to make life as easy as possible for small businesses. Any special tax regime involves the replacement of several main taxes with one (single) one.
After registering as an individual entrepreneur, we continue to pay taxes that were previously paid as an individual.
4 taxes that we continue to pay:
Personal income tax (personal income tax)- upon receipt wages as well as income from the sale or rental of real estate.
Transport tax - if you have a registered car.
Land tax - if you are the owner (owner) of a piece of land.
By land plots used for entrepreneurial activity, the tax is calculated and paid by an individual entrepreneur independently.
Individual property tax - if you are the owner of real estate (summer cottages, apartments, garages, etc.).
In addition, you have an obligation to pay tax on business income. The type and amount of taxes, as well as the procedure for their payment and reporting are determined by the tax regime (taxation system) that you choose.
5 options for paying taxes for individual entrepreneurs.
General tax regime.
Special tax regimes:
Simplified taxation system (STS).
Simplified patent-based taxation system.
Unified Agricultural Tax (ESHN).
Unified tax on imputed income (UTII).
The general tax regime is the main one and is applied by default if the individual entrepreneur has not applied for tax authority application for the transition to one of the special tax regimes.
The main taxes that an entrepreneur must pay under the general regime:
personal income tax (personal income tax);
value added tax (VAT).
Special tax regimes are applied in order to make life as easy as possible for a small business entity. Any special tax regime involves the replacement of several main taxes with one (single) one.
The list of activities for which the patent STS 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 in this list, he has the right to use the usual “simplified” scheme for them.
48. general characteristics special tax regimes.
Special tax regime- 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 of taxation involves the replacement of certain taxes and fees single tax).
Special tax regimes include:
1) the system of taxation for agricultural producers - a unified agricultural tax is introduced;
2) a simplified taxation system ( question 49); - the unified tax is introduced
3) the taxation system in the form of a single tax on imputed income for certain types of activities; ( question 50) - the unified tax on imputed income is introduced
4) the taxation system in the implementation of production sharing agreements; (СН PSA) - there is a division of manufactured products
5) patent taxation system ( question 51). (NEW SINCE 2013). Only individual entrepreneurs can apply PSN. At the same time, if the average number of employees in all types of activities for the tax period (including employees under civil contracts) exceeds 15 people, the individual entrepreneur has no right to apply the PSN.
Modes 1-3
Organizations and individual entrepreneurs are taxpayers under these regimes;
These regimes provide for the introduction of federal taxes that are not provided for by Article 13 of the Tax Code of the Russian Federation: the unified agricultural tax; single tax; unified 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 the obligation to pay certain taxes for organizations and individual entrepreneurs:
▲ To the list of questions
49. The procedure for applying the simplified taxation system (usn).
The transition to the simplified tax system or the return to the general taxation regime is carried out by organizations and individual entrepreneurs voluntarily. Application for transfer - until December 31. For simplification, it is permissible not to conduct booze. accounting, but if it is an OJSC, then it must be kept.
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 THE SALE DOES NOT EXCEED RUB 60 million (since 2013). (without VAT). This amount is subject to annual indexation by the deflator coefficient, taking into account the change 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;
This regime provides for the introduction of a federal tax, not provided for by Article 13 of the Tax Code of the Russian Federation: a single tax.
Taxpayers applying the regime are not recognized as payers of VAT (except for VAT payable when importing goods into the customs territory of the Russian Federation)
Taxpayers are not relieved of their duties as tax agents.
Profitability threshold- when expenses are equal to 60% - then the tax amounts are equal.
Organizations record 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 by Article 346.16.
The costs of purchasing fixed assets and intangible assets are not amortized;
Material - the same as those used for taxation of profits;
Remuneration, representation,% rates - standardized;
The date of receipt of income is the day of receipt of funds to bank accounts or to 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, half year and nine months.
Payment of tax and quarterly advance payments is made at the location of the organization or the place of residence of the ind. prepr.
Tax based on the tax period paid no later than the deadline for filing a tax return: org... - not later March 31 trace of the year; ind. before- not later April 30 trace of the year. Quarterly advance payments - no later than the 25th the first month following the expired one.
Restrictions: not entitled to apply:
By type of activity:
financial organizations (banks, RCB participants, insurance companies, PAIs, pawnshops, consulting firms);
organizations with stand-alone units- branches and representative offices;
organizations and individual entrepreneurs producing excisable products;
extractive and marketing PI;
gambling business;
notaries;
participants in production sharing agreements;
using SN CXT;
budgetary and state institutions;
foreign organizations.
For the Criminal Code - no more than 25% of the Criminal Code - the share of other organizations; organizations where share of participation of other organizations is more than 25 percent... This limitation does not apply to: organizations, authorized capital which consists entirely of contributions of public organizations of disabled people, if the average number of disabled people among their employees is at least 50 percent, and their share in the wages fund is at least 25 percent.
Average headcount - no more than 100 people
By the value of property - until 2012 there was a limiter for the value of depreciable property (OS + intangible assets)<=100 млн руб, now only OS
The procedure for accepting to tax accounting of expenses on acquired fixed assets and intangible assets before applying the simplified tax system
Minimum tax = Income * 1%
The amount of the minimum tax paid is included in the expenses of the next period;
Losses are carried forward for 10 years;
The amount of tax for 1 option can be reduced by the amount of fear of payments to state funds and by the amount of temporary disability benefits, maternity benefits, but cannot be reduced by more than 50%.
▲ To the list of questions48: Special tax treatment
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