The simplified taxation system is established in the Tax Code in chapter 26.2. This system is purely voluntary, it cannot be forced to apply. But, when switching to the simplified tax system, it will have to be applied at least until the end of the year. Switching to another mode is not allowed (except in certain cases).

Organizations using the simplified tax system may not pay:

• income tax;
• VAT (excluding import operations);
• property tax.

Entrepreneurs (IP) do not pay for the simplified tax system:

• personal income tax;
• property tax;
• VAT (again, except for the import of goods by import).

Previously, simplified workers could still not pay the UST (single social tax). But since 2016, everyone was obliged to pay insurance premiums, which were introduced instead of UST.

Organizations using simplified accounting need to keep accounting for all sections, i.e. in full, regardless of the fact that they have tax records. But individual entrepreneurs may not keep accounting if they keep tax records, the reason is paragraph 2 of Article 6 of the Accounting Law 402-FZ. For reference tax accounting all simplifiers apply the "Book of income and expenses" of the approved form.

So, what is the USN, if we talk in simple words? This is an opportunity for small businesses to replace the payment of three main taxes (on profits, VAT, on property) with one tax for simplifiers, and how it is calculated is determined by the simplifier himself (this will be discussed later).

Taxpayers

First, let's decide on those who can apply the simplified tax system. During the initial creation of a legal entity - an organization or when registering an individual entrepreneur, anyone can declare their desire to use this system.

If an organization or individual entrepreneur already exists and decides to switch to the simplified tax system, then there are conditions that they must meet in order to be able to apply this regime.

Notification of the application of simplified taxation from the next year is submitted before the end of the current year.

The specific deadline for filing the notification is not specified, but the text of Article 346.13 implies an unambiguous conclusion that this is the entire fourth quarter (from 01.10 to 31.12). Because in order to switch to the simplified tax system, you need to indicate the income and the book (residual) value of fixed assets (fixed assets) precisely as of this date - October 1.

What is needed to switch to a simplified system? The following conditions must be met:

• income for 9 months did not exceed 45 million rubles;
• book value of fixed assets within 100 million;
• the average number of employees is not more than one hundred people;
• and everything else that is listed in paragraph 3 of Article 346.12 had nothing to do with you.

In this case, you can safely send a notification to tax office and from January 1 to apply the simplified tax system.

Only then, using the simplified version, you need to remember to keep track of all these limits:

• revenue not exceeding sixty million;
• book value of fixed assets - one hundred million;
• employees - one hundred people, etc., so as not to "fly off", but according to the official, not to lose the opportunity to use the simplified tax system.

Object of taxation

The object of taxation is what will be taxed. The simplification has two objects:

• income;
• income reduced by expenses.

With the object "income", the tax will be calculated at a rate of 6% only on the income received.

With a taxable object "income minus expenses", a 15% tax rate applies. In this case, the income received is reduced by the expenses incurred.

Which object to choose, everyone proceeds from the conditions of their own business. When providing services, when there are few expenses, it is more profitable to choose a tax at a rate of 6%, when trading, a 15% rate is more profitable.

In general, there is such a rule of thumb, if the costs of the activities carried out amount to 60% of the amount of income, in this case the calculated tax for both objects of taxation is the same.

Accordingly, if expenses are less than 60% of income, then it is better to choose a profitable object for use, if it is above 60%, then you need to choose incomes that we reduce by expenses.

The taxable object can be changed annually - they worked for a year with a 6% rate, did not like it, switched to 15% and vice versa.

How are income and expenses determined?

Applying simplified taxation, both income and expenses are accounted for on a cash basis. What it is?

The cash method is the accounting of all transactions that are actually paid.

This means that income will be accepted for taxation if the money is credited to the cashier or to a current account.

There is one minus - if advances are received, they will also be accepted for taxation. But in order to be accepted for accounting expenses, they must not only be paid, but also accepted for accounting. That is, the operation must be completed: the goods are received and paid for, services are provided and paid for, work is performed and paid for, wages are accrued and paid, etc.

If you paid one of the suppliers in advance for an operation that has not yet been completed, then it cannot be taken into account in the costs. So, our state does not issue laws to its own detriment. Pay tax on the advance, and if you paid an advance to someone, then wait until the obligations on it are fulfilled.

Accounting for income under the simplified tax system is carried out based on the requirements of chapter 25 of the Tax Code “Income Tax”, in the same chapter there is article 251, income that is not taken into account for taxation by income tax. These same incomes will not be taken into account in the simplified tax system.

With expenses it is more difficult, what exactly will be taken into account is prescribed in article 346.16. The list of expenses is closed, that is, what is not on this list will not be accepted to reduce income. The list is quite impressive of 36 items, so we will not list everything. Again, the main criteria for accounting for expenses, as well as for income, are the criteria prescribed for expenses under the general taxation system.

Reporting and tax calculation

They report to the tax office under the simplified tax system once a year (because this is the tax period for this tax). For organizations, March 31 is the last reporting day for filing a declaration. For all individual entrepreneurs, the last reporting day is April 30.

At the same time, the tax accrued in the declaration is paid. But in addition to the main tax payment, there are three deadlines for the advance payment for each quarter, no later than the 25th day of the next month. Everyone must calculate and pay the advance themselves. At the end of the year, the total amount of tax is reduced by the amounts already paid.
The tax is calculated as follows:

1. Object "Income" (6%). Everything that is transferred to the account, paid to the cashier, mutual offsets with suppliers is summed up and multiplied by 6%. Then this amount is reduced by the amount of insurance premiums transferred and paid at the expense of own funds disability benefits (sick leave), but not more than half. Everyone with employees is in any case obliged to pay 50% of the total tax to the budget. Sole Proprietors working independently (without employees) the accrued tax is reduced by the amount of all contributions paid to the PFR (pension fund) and FOMS (compulsory medical insurance fund), which they will pay before the end of the current year.
2. Object "Revenues reduced by expenses" (15%). Everything is simple here: they took income, subtracted expenses, multiplied by the tax rate. But there is a small nuance. There is the concept of a minimum tax, it is equal to one percent of the sum of all incomes that are received in a year. When calculating the tax in the standard way, there is a comparison with this amount. If the tax assessed as a general rule is less than minimum tax, then the minimum tax must be paid to the budget. If it is the other way around, then you need to pay the tax according to the general calculation. Simply put, which amount of the two is greater, that one must be paid to the treasury. Thus, absolutely nothing to pay the state will not work.

Transitional provisions

Article 346.25 contains the rules that must be observed by those persons who, prior to the application of the simplified tax system, were on other tax regimes and vice versa, if they were on the simplified tax system, but decided not to apply this regime anymore (or "flew" from it due to non-compliance with the limits). It is difficult to describe them, it is better to read in the Code.

Additionally, check out a short video about what it is USN simple words, as well as differences from the traditional system and UTII:

The Simplified Taxation System (STS) is a special tax regime for small and medium-sized businesses. It reduces the tax burden and simplifies accounting. Three taxes common system- VAT, income tax and property tax - are replaced by one tax. Accounting is kept in a clear book of accounting for income and expenses, a declaration is submitted once a year, and advance payments are made quarterly.

What taxes are not paid under the simplified tax system?

• Corporate income tax, excluding dividend income, on operations with certain types of debt obligations and profits of controlled foreign companies.
• Personal income tax, with the exception of tax on income in the form of dividends and on income taxed at the tax rates provided for in paragraphs 2 and 5 of Art. 224 of the Tax Code of the Russian Federation.
• Property tax, with the exception of real estate tax, which is taxed at the cadastral value.
• VAT, excluding import transactions and invoiced to buyers.

Payroll taxes need to be paid.

What is taxed under the USN?

Accounting and tax accounting, accounting of fixed assets, automatic calculation of the simplified tax system, reporting without leaving home in online service Contour. Accounting!

When switching to the simplified tax system, the taxpayer chooses the object of taxation and charges single tax at a fixed rate:

• If the object of taxation is income - the standard tax rate is 6%,
• If the object of taxation is income reduced by the amount of expenses, the standard tax rate is 15%.

For entrepreneurs on the STS of 15%, the minimum tax rule applies: if at the end of the year the amount of tax turned out to be less than 1% of the income received for the year, then a minimum tax of 1% of the income is paid. Even in cases where the company has made losses.

You cannot apply two rates at the same time or alternate them within a year. To change the tax system for the next year, submit a notice by December 31 of the current year.

Participants in a simple partnership agreement or trust management apply only "Revenues reduced by the amount of expenses."

What is more profitable - income or "difference"?

Let's see an example:

Pineapples in Champagne LLC earned 1,000,000 rubles in a month and spent 500,000 rubles.

If the simplified tax system “Incomes, 6%” is applied, the tax will be 1,000,000 × 6% = 60,000 rubles.

If the LLC has chosen the “Income minus expenses” option and the regular (not reduced) rate of 15% applies in the region, the tax will be (1,000,000 - 500,000) × 15% = 75,000 rubles.

• if the organization's expenses are less than 60% of income or it is difficult to document the expenses, then the first option is more profitable - income at a rate of 6%;
• if expenses exceed 60% of income and meet the requirements given in the Tax Code of the Russian Federation, then the second option is more optimal - income minus expenses, 15%.

On the simplified tax system “Income”, individual entrepreneurs without employees may not pay tax at all if it turns out to be less than the amount of insurance premiums. And individual entrepreneurs with employees and organizations at the expense of insurance premiums can halve the tax.

On the simplified tax system “Income minus expenses”, wages and insurance premiums are included in expenses and reduce the object of taxation.

Who can apply USN?

Maintaining accounting and tax records, accounting for fixed assets, automatic calculation of USN tax, filing reports without leaving home in the online service Kontur.Accounting!

The transition to the simplified tax system is a voluntary matter, but some companies cannot “turn on” this mode:

• banks, Insurance companies, notaries, investment and non-state pension funds and other organizations
• companies with branches and representative offices,
• companies in which the share of participation of other organizations is more than 25%.

If you are going to apply the simplified tax system next year, make sure that the following conditions are met for the company:

• the number of employees does not exceed 100 people,
• the residual value of fixed assets does not exceed 150 million rubles,
• income does not exceed:

- 112.5 million rubles for 9 months of the current year - for those who switch to the simplified tax system from another regime,

In 2019, the deflator coefficient is 1.518

- 150 million rubles per year - for those who want to continue working on the simplified tax system.

It is impossible to apply ESHN and USN at the same time. But you can combine the simplified tax system and UTII, the simplified tax system and PSN, and even all three modes - the simplified tax system, PSN and UTII. The restriction on the number of employees and the cost of fixed assets is valid for all types of activities, and the amount of income is considered for types of activities that do not fall under UTII.

In the online service Kontur.Accounting, you can easily submit a declaration on the simplified tax system, keep payroll and send reports to the Federal Tax Service, the Pension Fund of the Russian Federation and the Social Insurance Fund.

The simplified taxation system, in a sense, makes life easier for the taxpayer by replacing part of the taxes with one, which means simplifying the situation with both payments and reporting. But not everything is so rosy. This mode has nuances that do not always make the use of the simplified tax system profitable.

In the article:

• What types of USN are
• How to choose an object of taxation
• Simplification expenses
• Tax rates
• Tax calculation
• How to go
• Pros and cons of switching to the simplified tax system in 2020
• Calculator for choosing a taxation system for individual entrepreneurs and LLCs in 2020

What is a simplified taxation system in simple words

Simplification (tax under the simplified tax system) is a special tax regime in which taxpayers are exempt from certain taxes, and in return they pay only one. An enterprise or individual entrepreneur independently decides whether it is worth using the right to pay taxes under the simplified tax system. Note that there are practically no differences in the application of simplified IP and organizations.

If the taxpayer chooses to switch to the simplified tax system, then he is exempt from:

• income tax (organization) or personal income tax (IP);
• property tax.

In each of these paragraphs there are exceptions, which are spelled out in paragraphs 2 and 3 of Art. 346.11 of the Tax Code of the Russian Federation. Separately, it is worth noting the property tax - the exemption does not apply to real estate objects that meet the conditions for taxation at the cadastral value. Also, simplistic people are not exempted from the duties of a tax agent for the above taxes.

Simplification can be combined with the following modes:

• imputation (for organizations and individual entrepreneurs);
• patent (only for individual entrepreneurs).

Combining USN and OSN is prohibited.

Simplification is not tied to any type of activity, although there are some exceptions that do not allow the application of the simplified tax system or limit the choice of taxation object. We will tell you all about the USN further.

Changes in the USN 2020: video review from the editor-in-chief of the Simplification magazine

Conditions for the simplified tax system: who can apply

To switch to simplified taxation, you must submit a notification. Which, by the way, the tax authorities will answer only if the legal entity or individual entrepreneur does not meet the criteria of a simplistic.

Below in the article are also examples of applications for individual entrepreneurs. We also devoted to the procedure for filling out an application for the transition for a newly created IP.

You can fill out the form online using the BukhSoft program. After that, the program will check the application for errors and it can be printed on a printer or saved as an Excel file.

Complete notice online

If there are no obstacles to the transition to this mode, then you do not need to wait for any document from the inspection. To avoid misunderstandings related to the loss of your documents tax authority, you should keep a notice of the transition to the simplified tax system with a tax stamp on the receipt of the document, an operator's receipt when sending via the Internet or with a postal inventory. If desired, you can later ask the tax information mail, which will indirectly confirm the right to apply the simplified tax system.

You can switch to USN:

• within a month from the date of state registration;
• from the beginning of any calendar year, when the activity has been underway for some time (the exception is the transition from UTII, provided for in paragraph 4, clause 2, article 346.13 of the Tax Code of the Russian Federation).

In the first case, except for some types of activities, there are no restrictions on the transition. In the second case, the following restrictions apply for organizations and individual entrepreneurs:

• for the first 9 months of the year, income should be within 112.5 million rubles;
• organizations and individual entrepreneurs must comply with the conditions of paragraph 3 of Art. 346.12 of the Tax Code of the Russian Federation (for example, there is a limit on the number of staff or a limit on the value of fixed assets for legal entities).

If the taxpayer's income exceeds 150 million rubles. or he ceases to meet the criteria described above, then such a person is forced, from the beginning of the quarter in which the non-compliance with the criteria of the simplifier happened, to switch to paying taxes according to the OSNO.

What types of USN are

One of the advantages of simplification is the ability to choose tax base. There are two options:

• income;
• income minus costs.

It should be noted that the simplified method uses the cash method. In relation to income, this is expressed as follows: all receipts (which meet the conditions similar to income tax) increase the taxable base, regardless of whether they accrued in accounting or not. That is, the tax is paid on all advances, including (but the returned advances are reversed in the period when the return is actually made).

Expenses must also be paid, but at the same time actually incurred and accrued in accounting by the time they enter the book of income and expenses.

• Total federal law 20 amendments were made to the USN. Find out about them in the table of the magazine "Simplification"

How to choose an object of taxation under the simplified tax system

In order to choose an object from which the tax will be paid, one should analyze one's activities and local legislation (regions have the right to introduce reduced single tax rates).

If a legal entity or entrepreneur has very few costs, or the costs are specific and do not reduce the tax base, then of course it is better to opt for an income object.

If the company has high expenses, then it is necessary, first of all, to evaluate their structure. In cases where tax profit for a tax under the simplified tax system is significantly lower than the income itself, then you should switch to simplified taxation with the object “income minus costs”.

You can change the tax base no more than once a year. To change an object, a notification is also submitted to the inspection before the end of the calendar year. There is also no need to wait for any confirmation from the tax office.

The taxpayer has the right to choose any type of simplification, but for some persons the Tax Code provides for a restriction in the choice.

Taxpayers who operate within the framework of a simple partnership or a property trust agreement can apply simplified taxation exclusively with the “income minus expenses” object.

What expenses on the simplified tax system reduce the taxable base

The list of expenses for reducing the taxable base in case of simplification is closed. This is the main difference from the expenses under Chapter 25 of the Tax Code of the Russian Federation (for income tax, those not mentioned in the code, but economically justified expenses are also accepted).

The list of simplified expenses is given in Art. 346.16 of the Tax Code of the Russian Federation.

The procedure for accounting for expenses on the simplified tax system has changed. Changes were made by Federal Law No. 325-FZ dated September 29, 2019.

Simplifiers have the right to write off real estate expenses before they submit documents for registration. Previously, if you wrote off the expenses, but did not submit documents for registration, the inspectors withdrew the expenses (resolution of the Arbitration Court of the Volga-Vyatka District dated 03/28/2018 No. Ф01-641 / 2018).

During the year, write off expenses in equal installments on the last day of the quarter (subclause 1, clause 3, article 346.16 of the Tax Code). For example, if you paid 100,000 rubles. in September, consider only half in September, and the remainder in the fourth quarter.

In this case, the following algorithm works:

Quarter in which payment was made or commissioning took place	Cost allocation procedure
1 quarter	One quarter of the amount spent in each quarter until the end of the year
2 quarter	One third of the paid value of the fixed asset or part thereof in each quarter until the end of the year
3 quarter	For half of the amount of expenses on fixed assets in the 3rd and 4th quarters
4 quarter	At a time, the entire amount of the paid cost of depreciable property is charged to expenses

When choosing an object of taxation with a decrease in income for expenses, it is possible to reduce the basis for calculating the tax on losses of previous years, as well as on the amount of the difference between the minimum tax and the actually calculated (if it turned out less) for previous years.

What are the tax rates for the simplified tax system

The rates for the unified simplified tax are established in Art. 346.20 of the Tax Code of the Russian Federation. But federal legislation only defines the rate corridor, giving the regions the right to set a specific amount on their own.

The maximum rate for the “income” object is 6%. The minimum rate for organizations is 1%. And for individual entrepreneurs that meet the criteria of paragraph 4 of Art. 346.20 of the Tax Code of the Russian Federation, - 0%.

The maximum rate for the second object of taxation is 15%. The minimum is 5%. For Crimeans and Sevastopol taxpayers, the percentage can be reduced to 3%. For entrepreneurs, the rate can also be reduced to 0%, subject to the conditions of paragraph 4 of Art. 346.20 of the Tax Code of the Russian Federation.

There is also a minimum tax rate of 1% of income.

In a separate table, we have collected USN rates for 85 regions of the Russian Federation .

How to calculate USN tax

The tax calculation algorithm depends on the tax base.

The amount of tax with the object "income" is calculated as the product of the amount of income and the corresponding tax rate. But that's not all.

The resulting tax can be reduced by:

• insurance premiums (accrued and paid);
• sickness benefits (days at the expense of the employer);
• premiums for insurance that provides coverage for sickness benefits not reimbursed by social security.

All of the above amounts can be taken into account when reducing the tax only within half of its amount. But without such a restriction, the tax can be reduced by:

• trading fee;
• fixed insurance premiums of an entrepreneur without hired personnel.

With regard to the object "income reduced by expenses", the tax is calculated as follows:

(Income of the current period - expenses of the current period - losses of previous years - the difference between the actual tax and the minimum for the previous tax period) x tax rate

The amount received must be compared with the value of the minimum tax, which is 1% of the amount of income. A large amount will be taxed for the year.

During the year, advance tax payments are made every quarter for any object of taxation. At the same time, with the “income minus expenses” object, when calculating advance payments, it is impossible to take into account the losses of previous years and the difference between the actual and minimum taxes. The advance payment in this case will be only the difference between income and expenses, multiplied by the tax rate.

The minimum tax on the corresponding CBC is paid only at the end of the year. Previously, a separate budget classification code was allocated for the minimum tax. Now the code is single for advance payments, basic and minimum taxes. If an overpayment remains on the previous CCC, then it can be returned to the taxpayer or offset against the payment of the current tax according to the letter.

The deadline for payment of tax advances is the 25th day of the month following the expired quarter. The deadline for the annual report and payment of the annual tax is the end of March for legal entities and the end of April for entrepreneurs.

The nuances of the transition to a simplified system for individual entrepreneurs and organizations

You can switch from USN to OSN. Also, newly created organizations and the opening of individual entrepreneurs can switch to the simplified tax system.

One of the significant points influencing the decision to switch to the simplified tax system from the general taxation regime is the need to restore VAT on those fixed assets, intangible assets, goods in stock, etc., which at the time of the transition remain on the balance sheet of the enterprise or individual entrepreneur.

This must be done in the last quarter of the year that precedes the start of the application of the simplified tax system.

VAT is recovered at the residual value on the balance sheet. You can reduce taxable income by the amount of the restored VAT in the same reporting period.

With VAT, which was paid from advances received before the transition to the simplified tax system (provided that the implementation will already take place on a simplified system), according to officials, this should be done. The amount of VAT must be returned to the buyer, and this amount to be deducted must be reflected in the declaration.

It is also possible to switch from STS income to STS expenses. And vice versa. This can be done from January 1 of the next calendar year. At the same time, to change the object of taxation, a notification is submitted to the Federal Tax Service no later than January 1.

Pros and cons of USN

The table summarizes the positive and negative aspects of this special regime, which will help you in deciding whether to switch to the simplified tax system.

pros	Minuses
Easier tax accounting	Tax is paid even at a loss (if there is at least some income)
Exemption from major taxes (income tax, VAT, property tax)	Before the transition, it is necessary to restore VAT, which can lead to significant economic losses
Possibility to choose the object of taxation independently	Closed list of expenses
Declaration is submitted once a year	Not all enterprises and individual entrepreneurs have the right to apply simplified taxation. There are restrictions.
There are benefits on insurance premiums for simplified workers with certain types of activities	Counterparties will not be able to refund VAT on goods, services, etc. purchased from a simplified service provider.

Tax system selection calculator from 2020

Choosing a tax system in 2020: pros and cons

Indicator		STS income	STS income-expenses	UTII		Patent
Where can the mode be used?	In all regions of the Russian Federation			Only in the territory of those municipalities where UTII is introduced (clause 1 of article 346.26 of the Tax Code of the Russian Federation)		Only in those constituent entities of the Russian Federation where the PSN is established (clause 1 of article 346.43 of the Tax Code of the Russian Federation)
Taxes payable (except obligatory taxes*)	Income tax - for organizations, personal income tax - for individual entrepreneurs; Property tax (Chapter 25 of the Tax Code of the Russian Federation)	Single tax under the simplified tax system; Property tax - only from the cadastral value of real estate; VAT - only when importing goods into Russia, if you have issued an invoice with VAT. Or if you do business in simple partnerships, you are a trustee of property, a concessionaire (clauses 2 and 3 of article 346.11 of the Tax Code of the Russian Federation)		imputed tax; Property tax on the cadastral value of real estate; VAT - only when importing goods into the Russian Federation (clause 4 of article 346.26 of the Tax Code of the Russian Federation)		The cost of a patent; Property tax on cadastral value; VAT - for non-patent activities, when importing goods into the Russian Federation, for operations under Art. 174.1 of the Tax Code of the Russian Federation (clause 10 of article 346.43 of the Tax Code of the Russian Federation)
Income (profit) tax rate	20% (clause 1 of article 284 of the Tax Code of the Russian Federation) for organizations, individual entrepreneurs pay personal income tax at a rate of 13%	(clause 1 of article 346.20 of the Tax Code of the Russian Federation)	(clause 2 of article 346.20 of the Tax Code of the Russian Federation)	From 7.5 to 15% (clause 2 of article 346.31 of the Tax Code of the Russian Federation)		6% (clause 1 of article 346.50 of the Tax Code of the Russian Federation)
The tax base	Income reduced by expenses (clause 7 of article 274 of the Tax Code of the Russian Federation)	Income (clause 1 of article 346.14 of the Tax Code of the Russian Federation)	Income reduced by expenses (clause 1 of article 346.14 of the Tax Code of the Russian Federation)	Imputed income (clause 10 of article 346.29 of the Tax Code of the Russian Federation)		Potentially possible income (clause 1 of article 346.48 of the Tax Code of the Russian Federation)
Reporting (tax) period	I quarter, half a year, 9 months, a year (clauses 1 and 2 of article 285 of the Tax Code of the Russian Federation)	I quarter, half a year, 9 months, a year (Article 346.19 of the Tax Code of the Russian Federation)		Quarter (Article 346.30 of the Tax Code of the Russian Federation)		From 1 to 12 months (clause 5 of article 346.45 of the Tax Code of the Russian Federation)
Procedure for payment of advances (basic tax)	Not later than the 28th day of the month following the reporting period (month). For a year - no later than March 28 (clause 1 of article 287, clause 3 of article 289 of the Tax Code of the Russian Federation)	Not later than the 25th day of the month following the reporting period. For a year - for firms - no later than March 31, for individual entrepreneurs - no later than April 30 (Article 346.19 and clause 7 of Article 346.21 of the Tax Code of the Russian Federation)		Not later than the 25th day of the first month following the quarter (clause 1 of article 346.32 of the Tax Code of the Russian Federation)		A patent for a period of less than six months must be paid in full no later than the day when the document ceases to be valid. A patent issued for a period of six months to a year is as follows. 1/3 of the cost - within 90 days from the start of the patent. The remaining 2/3 - no later than the day when the patent expires (clause 2 of article 346.51 of the Tax Code of the Russian Federation)
Basic tax returns	Quarterly. Not later than the 28th day of the month following the reporting period. Or the 28th of every month. If the tax is calculated from the actual profit. At the end of the year - no later than March 28 (clauses 3 and 4 of article 289, paragraph 4 of clause 1 of article 287 of the Tax Code of the Russian Federation)	Only at the end of the year. Organizations - no later than March 31. IP - until April 30 inclusive (Article 346.23 of the Tax Code of the Russian Federation).		Every quarter. No later than the 20th day of the next month (clause 3 of article 346.32 of the Tax Code of the Russian Federation)		Is not provided
income limit per year	With no restrictions	150 million rubles (Clause 4.1, Article 346.13 of the Tax Code of the Russian Federation)		With no restrictions		60 million rubles (Clause 6, Article 346.45 of the Tax Code of the Russian Federation)
Number limit		Average number of employees no more than 100 people				The average number of employees is no more than 15 people (clause 5 of article 346.43 of the Tax Code of the Russian Federation)
Limit share of participation of other firms in the authorized capital	Not installed	25% (subclause 14, clause 3, article 346.12, clause 2, clause 2.2, article 346.26 of the Tax Code of the Russian Federation)				No, firms cannot apply SPE
	Can be	They cannot be (subclause 1, clause 3, article 346.12 of the Tax Code of the Russian Federation) Separate divisions and representative offices are allowed			They can (Article 346.26 of the Tax Code of the Russian Federation)	They cannot, firms are not entitled to apply PSN
The maximum residual value of fixed assets according to accounting	Not installed	150 million rubles (Clause 4, Article 346.13 of the Tax Code of the Russian Federation)			Not installed
Contribution tax reduction	Doesn't decrease. But contributions are put into expenses (subclause 1 clause 1 article 264 of the Tax Code of the Russian Federation)	On contributions, including fixed IP, the tax is reduced under the simplified tax system. But not more than 50%. If the individual entrepreneur does not have employees, the contributions completely reduce the tax (subclause 1 and paragraph 5 of clause 3.1 of article 346.21 of the Tax Code of the Russian Federation). Firms reduce the tax on contributions by no more than 50%.	Doesn't decrease. But the contributions are written off as expenses (subclause 7, clause 1, article 346.17 of the Tax Code of the Russian Federation)		Decreases. Maximum - 50% (clause 2.1 of article 346.32 of the Tax Code of the Russian Federation)	Doesn't decrease
Contribution rate	30% (Article 426 of the Tax Code of the Russian Federation)	30% (Article 426 of the Tax Code of the Russian Federation)	30% (Article 426 of the Tax Code of the Russian Federation)		30%, and for pharmacies - 20% (Article 427 of the Tax Code of the Russian Federation)	30% (Article 426 of the Tax Code of the Russian Federation)
	Not maintained	Not maintained				Not maintained
tax accounting	Tax registers are maintained (Article 314 of the Tax Code of the Russian Federation)	The Book of Accounting for Income and Expenses is maintained (order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n)			The accounting book is not kept (letter of the Federal Tax Service of Russia dated 09.06.2016 No. SD-4-3 / [email protected])	Accounting for income is maintained to control the limit of 60 million rubles.

* Obligatory taxes include: transport, land tax, state duty, customs duty. All companies and individual entrepreneurs need to pay them, regardless of the special regime applied. In the presence of objects of taxation.

Russian legislation provides commercial enterprises with the opportunity to work in the simplified tax system. a special taxation mechanism that implies a significant reduction in the financial burden of companies. This happens by reducing the base for calculating the relevant fees to the treasury, as well as by reducing the bases for determining its individual components. At the same time, the company retains a number of obligations, the fulfillment of which will be required by the tax authorities. The USN is a regime that greatly facilitates the activities of Russian firms, but does not imply their complete exemption from paying the fees prescribed by law, as well as from submitting the necessary reports to the competent authorities. What is the specificity of "simplification"? What nuances of its implementation in practice deserve special attention?

General information about the simplified tax system

Consider the basic information about the USN. What it is? USN, or simplified, is provided for by the Tax Code of the Russian Federation. Most popular among start-up entrepreneurs. The fact is that the simplified tax system, by most signs, is much more profitable than the general taxation system - the OSN, which is used in large enterprises.

Simplicity in the considered tax regime expressed not only in terms of the amount of fees to be paid, but also in relation to reporting procedures. There are very few of them with USN.

Conditions for the use of USN

Let's study the essence of the USN (what it is) in more detail. Let us consider the "simplification" in the aspect of the rules for its application provided for by the legislation of the Russian Federation. As we noted above, mainly start-up entrepreneurs, those who have a small business at their disposal, can rely on the use of this fee payment system. But what are the criteria here? In order to apply the appropriate system under which the STS tax is paid, the enterprise must comply with the following main features:

It employs no more than 100 employees;

The company's annual revenue does not exceed 60 million rubles. (in some interpretations - 45 million rubles for 9 months of the tax year);

The residual value of the assets is no more than 100 million rubles.

There are additional criteria as well. Yes, ownership authorized capital other enterprises in a company applying for work in the simplified tax system should not be more than 25%. Also, a company cannot have branches to use the advantages of the simplified tax system.

What taxes can be avoided

In order to better understand the specifics of the simplified tax system, what it is, we will take a closer look at the benefits that an enterprise operating in the appropriate tax regime receives. The main feature of the simplified tax system is that this system of calculating and paying fees to the budget replaces several taxes that are characteristic of the taxable tax system at once. These include: income tax (excluding fees from dividends and certain types of obligations), property tax, personal income tax from an entrepreneur - if he is an individual entrepreneur. However, in some cases, the obligation to pay the relevant types of fees remains with the company - for example, if it acts in the status of a withholding agent. Or if it generates documents that reflect the need to pay certain taxes. We will consider such scenarios a little later.

Types of taxes according to the simplified tax system

What will the business owner have to pay in return for these fees? The legislation provides for 2 schemes for its settlements with the state. Within the framework of the first of them, the taxable base is formed at the expense of the enterprise's revenue. Of it, 6% is subject to payment to the treasury. Expenses under the STS are not taken into account. Another scheme is the calculation of fees based on the profits of the enterprise. Of it, 15% is subject to payment to the treasury. Within the framework of this scheme, the costs of the simplified tax system are of great importance. So, if they are equal to income or exceed it, then the taxable base is not formed.

Which of the two marked schemes is better for an entrepreneur to choose? determined by the industry specifics of the business. If he is engaged in the provision of services, then he will have few expenses. In this case, it is more profitable to pay taxes on the proceeds. If a person is the owner of a store, then in this case the costs will be tangible. In retail, the average profitability is about 10-15%. In this case, it is more profitable to pay fees on profits. Consider an example that will clearly allow you to see in which cases one scheme is more profitable, and in which another.

An example of calculating the simplified tax system

Our task is to find a formula that allows us to determine the optimal basis for calculating the USN. Income, expenses of the company are factors that to a decisive extent influence the placement of appropriate priorities. Consider an example that will clearly reflect the specifics of using the first or second scheme for calculating the USN.

Suppose a company provides services for printing and scanning documents. Its estimated expenses will be formed by buying paper and paint for MFPs (we agree that we have 2 of them and they got the company as a gift, and therefore are not included in the costs), paying for electricity, as well as transferring labor compensation to employees.

Let's start with an analysis of the company's possible costs. Let's say the company employs 2 people with a salary of 25 thousand rubles. The cost of paper and paint with an average intensity of commercial operation of one device of about 700 pages per day will be approximately 10 thousand rubles. per month. The required contributions to the Pension Fund, the Social Insurance Fund and the Compulsory Health Insurance Fund for employees are about 30% of their salaries. Thus, the costs based on the amounts that go towards the remuneration of the company's employees and the fulfillment of social obligations will amount to 65 thousand rubles. (salary for two and 30% of contributions to the funds). We add 10 thousand rubles to them, which will be used to buy paper and paint. It turns out that the total monthly expenses of the company are 75 thousand rubles.

What are the company's expected earnings? average cost printouts of 1 sheet in large cities - 3 rubles. We multiply this figure by 700, and then by 30 (we agree that the company works every day). It turns out 63 thousand rubles. But we have 2 printers. In total, they will bring 126 thousand rubles. revenue. Suppose we also scan about 100 images per day. The cost of processing each on average is 5 rubles. As a result, we earn about 15 thousand rubles from scanning. per month. The total revenue of the company for all services is 141 thousand. Profit, taking into account expenses, is 66 thousand rubles.

Which scheme to choose for the payment of the simplified tax system? Incomes, expenses are known to us. If we pay the state tax on revenue - 6% of 141 thousand rubles, then we will have 132 thousand 540 rubles left. Net profit in this case will be 57,540 rubles. If we pay the state tax on the difference between income and expenses - 15% of 66 thousand rubles, then we will have 56,100 rubles left. net profit. It is obvious that the payment of the simplified tax system when calculating income tax in this case is more profitable.

Of course, these calculations are a very approximate sample. The simplified tax system may become unprofitable if, for some reason, for example, due to seasonal fluctuations in demand, there will not be as much revenue as in our example. It is clear that the main clients of printing and scanning firms: students, students of schools, lyceums - have a rest in the summer. But the legislation does not provide for a temporary change in the taxation regime in the summer. Therefore, the owner of a firm providing the corresponding type of service should calculate the corresponding changes in the dynamics of demand when determining the optimal scheme of work in the simplified tax system.

Taxes and fees under the simplified tax system

Under both schemes, the enterprise must fulfill its obligations not only to transfer taxes to the Federal Tax Service, but also to pay the necessary contributions to state funds - PFR, FSS and MHIF. If the legal form of doing business is LLC, then the entrepreneur transfers the relevant fees to the treasury only for his employees. If a person does business as an individual entrepreneur, then he must also transfer contributions to the PFR, FSS and MHIF for himself. At the same time, he has the right to enroll 100% of them towards the payment of taxes - calculated both on revenue and on profit. Thanks to this opportunity, many entrepreneurs do not actually feel the additional financial burden due to the need to pay the corresponding fees for themselves.

As a rule, enterprises operating under the simplified tax system do not pay contributions and taxes of a different type. However, there are a number of statutory grounds for determining additional financial obligations of companies under "simplification". Among these are the fees associated with excise taxes. Their formation may be associated with the importation into the territory of the Russian Federation of goods that require appropriate documents, the purchase of petroleum products, the sale of alcoholic beverages and others (including confiscated or mismanaged), as well as the sale of products imported into the Russian Federation from the Republic of Belarus. Some enterprises that operate under the simplified tax system pay state and customs duties, land, transport and water taxes, as well as fees stipulated by law for the use of biological resources.

Payment of taxes under the simplified tax system and reporting procedures

We have studied the basic information about the simplified tax regime for Russian enterprises, the USN. What is it, what are its main advantages, we have considered. Now we can explore some practical nuances of using the "simplification" capabilities. An interesting aspect concerns the procedure for paying the corresponding tax.

In relation to this obligation, specific deadlines are established by law. USN - a regime that involves the quarterly transfer of necessary fees to the budget by enterprises. The legislation requires entrepreneurs working on the "simplification" to transfer advance payments - within 25 days from the end of the relevant tax period. It can be the first quarter, half a year, 9 months. The fee after the end of the tax year can be transferred to the budget until March 31 - for LLC owners, until April 30 - for individual entrepreneurs.

Another important aspect of the practical work of the enterprise in the USN mode is reporting. We noted above that the corresponding obligations of the business owner are simplified - that is, sending a large number of reporting forms to the Federal Tax Service will not be required. In fact, the main document that needs to be periodically sent to the entrepreneur to the Federal Tax Service is a tax return. It must be provided by March 31 of the year following the reporting year - to the owners of LLCs, until April 30 - to individual entrepreneurs. A tax return is a standardized form, and the Federal Tax Service will always be able to issue a sample of it. USN - a regime that is associated with a minimum amount of reporting procedures. However, one should not forget about the need to provide a declaration to the entrepreneur. A sample of filling out its first page might look something like this.

The structure of the document is very simple. The main thing is not to make a mistake in indicating personal data and numbers reflecting business turnover.

If the company is a tax agent

For firms that have the status of law, additional obligations are predetermined in terms of paying various fees to the treasury. For example, companies that hire employees employment contracts or ordering services under civil law contracts, must pay personal income tax from the relevant compensation to employees or contractors.

Companies in the status of a tax agent are also required to perform a number of reporting procedures that may supplement the list noted above. So, for example, the corresponding type of enterprise must submit to the FSS a payroll compiled in the prescribed form - before the 15th day of the month that follows tax period. Tax agents have reporting obligations to the FIU, they must submit the RSV-1 form to this institution - before the 15th day of the second month following the reporting period. At the same time, individual information is also submitted to the FIU. In some cases, the company has the status of a tax agent in the aspect. In this situation, the company needs to submit the appropriate declaration to the Federal Tax Service by the 20th day of the month that follows the reporting period. If the company pays dividends, then it is also necessary to submit a declaration, which will reflect the figures for income tax.

At the end of the year, enterprises in the status of a tax agent must submit: a payroll to the FSS (until January 15), information on the average number of employees, a VAT return (until January 20), form RSV-1, as well as individual information to the FIU (up to 15 February); certificates in the form 2-NDFL (until April 1), declarations on land and transport taxes(until February 1).

How to switch to USN

So, if you try to explain the essence of the simplified tax system (what it is) in simple words, then you can limit yourself to the following wording: the simplified tax system is a regime for paying fees to the treasury, which implies a minimal tax burden, and also represents a strong incentive to start a business. But how can the owner of the enterprise take advantage of the "simplification"? There are two main schemes for transferring the activities of the company to the appropriate mode.

The first one assumes the activation of the simplified tax system at the time of registration of the company in the Federal tax service. In this case, the entrepreneur must, along with a package of documents necessary for issuing a certificate of entering the company into state registers, submit a notification to the Federal Tax Service. In relation to the corresponding document, a special sample of filling is established. USN - a regime in which an enterprise can switch within 30 days after state registration by sending the relevant document to the Federal Tax Service. He may look like this.

The second scheme assumes that the company will be transferred to the simplified tax system from other taxation regimes. The main thing is to keep in mind that certain time limits are established by law. The simplified tax system is activated only from the beginning of the next tax year. Under the second scheme, the entrepreneur must also submit a notification to the Federal Tax Service.

Disadvantages of the simplified tax system

So, we have studied the essence of the USN tax, what it is and how it is calculated. The advantages of "simplification" are obvious. But there are also some cons of the USN. Thus, an enterprise whose turnover has grown sharply, for example, after the conclusion of a major contract, may lose the right to work under a simplified taxation regime. In practice, this may mean the need to urgently pay additional fees - for example, those related to income tax. If the enterprise returns from the simplified tax system to the fixed tax system, then this will be accompanied by the need to submit a large number of reporting documents to the Federal Tax Service. This may be accompanied by significant labor costs for the firm's specialists to fill them out. When switching to this regime, the simplified tax system will require the restoration of reporting, as well as VAT on capitalized assets.

Enterprises operating under DOS pay VAT. In turn, firms on the “simplified” system are not required to transfer this tax to the state. The simplified tax system in this sense greatly eases the financial burden of the company, but at the same time it can predetermine the unwillingness to work with it for those counterparties who pay VAT. This is due to the specifics of legislation in the field of calculation and payment. The fact is that in some cases firms can count on its compensation - provided that the counterparty uses VAT. Since the company does not transfer it to the budget on a “simplified” basis, the number of its potential partners may decrease, since cooperation may be unprofitable for some of them if the counterparty works without VAT.

Sometimes entrepreneurs try to adapt to this aspect of the legislation, trying to issue invoices that contain a separate line with VAT. This is ineffective, lawyers say. The fact is that such a document predetermines the obligation of the enterprise itself to transfer the corresponding amount of VAT to the budget. Similarly, an appropriate declaration must be submitted to the Federal Tax Service.

It can also be noted that the taxable base cannot be reduced by the amount of VAT in the case of "simplification" if the business owner pays fees from the company's profits. Moreover, if an entrepreneur who works under the simplified tax system, in order to increase loyalty on the part of the counterparty, issues invoices in which VAT is fixed, then the corresponding sums of money, which are credited to his current account, can be recorded as income in the interpretation of the tax authorities, and in this case taxes must be paid from them.

If an entrepreneur working on a “simplified” system generates an invoice for a counterparty, in which VAT will be recorded, but does not transfer the corresponding amount to the budget, then the Federal Tax Service may, upon detecting this violation, recover data from the company cash. Also, the Federal Tax Service may charge a penalty on the basis that the tax provided for by the Tax Code of the Russian Federation was not paid by the company. Similarly, sanctions provided for by the Tax Code of the Russian Federation can be imposed on a business for a missing VAT declaration.

Thus, in practice, the attempts of entrepreneurs to circumvent the norms established by law regarding the work with VAT are largely complicated by other provisions of the laws. Therefore, many firms do not work according to the "simplified" system, as they want to retain the right to use deductions associated with calculations that include VAT. However, as many entrepreneurs believe, counterparties can always be attracted by a lower price for goods and services - and they will not care whether VAT is compensated or not.

Above, answering the question: "USN - what is it?" - we noted that firms can count on working in this mode only if they do not have branches. Many business representatives consider this criterion as a lack of “simplification”, since the entrepreneur, as the business grows, will most likely need to open branches in other cities.

A single tax under the simplified tax system is paid by companies and entrepreneurs who voluntarily switched to a “simplified system”. For the object of taxation "income" the rate is 6%. For the object of taxation "income minus expenses" the rate is 15%. This material, which is part of the “Tax Code “for Dummies”” cycle, is devoted to Chapter 26.2 of the Tax Code of the Russian Federation “Simplified Taxation System”. Available in this article, plain language told about the procedure for calculating and paying a single "simplified" tax, about the objects of taxation and tax rates, as well as the timing of reporting. Please note that the articles in this series only provide an overview of taxes; for practical activities must refer to the source tax code Russian Federation

Who can apply USN

Russian organizations and individual entrepreneurs who have voluntarily chosen the simplified tax system and who have the right to apply this system. Companies and entrepreneurs who have not expressed a desire to switch to “simplification” apply other taxation systems by default. In other words, the transition to the payment of a single "simplified" tax cannot be forced.

Fill out and submit a notification of the transition to the simplified tax system via the Internet

What taxes do not need to be paid when applying the simplified tax system

In the general case, organizations that have switched to the “simplified system” are also exempt from property tax. Individual entrepreneurs- from personal income tax and property tax of individuals. In addition, both do not pay value added tax (except for VAT on imports). Other taxes and fees must be paid in the general manner. Thus, the “simplifiers” must make payments on compulsory insurance from the salaries of employees, withhold and transfer personal income tax, etc.

However, from general rules there are exceptions. So, from January 1, 2015, some "simplified" people need to pay property tax. From this date, exemption from paying this tax does not apply to real estate objects in respect of which the property tax base is determined as the cadastral value. Such property can include, for example, retail and office real estate (clause 1 of article 378.2 of the Tax Code of the Russian Federation, clause 3 of article 346.11 of the Tax Code of the Russian Federation).

Where does the simplified system work?

Throughout the Russian Federation without any regional or local restrictions. The rules for switching to the simplified tax system and returning to other taxation systems are the same for all Russian organizations and entrepreneurs, regardless of location.

Who is not entitled to switch to the simplified tax system

Organizations that have opened branches, banks, insurers, budget institutions, pawnshops, investment and non-state pension funds, microfinance organizations, as well as a number of other companies.

In addition, “simplification” is prohibited for companies and entrepreneurs that produce excisable goods, extract and sell minerals, work in the gambling business, or have switched to paying a single agricultural tax.

Restrictions on the number of employees, the value of fixed assets and the share in the authorized capital

He is not entitled to switch to a simplified system of organization and individual entrepreneurs if the average number of employees exceeds 100 people. The transfer ban also applies to companies and entrepreneurs whose residual value of fixed assets is more than 150 million rubles.

In addition, in the general case, it is impossible to apply the simplified tax system to enterprises if the share of participation in them of others legal entities more than 25%.

How to switch to USN

Organizations that do not belong to the above categories can switch to the simplified tax system if their income for the period from January to September did not exceed 112.5 million rubles. If this condition is met, a notification must be submitted to the tax office no later than December 31, and from January of the next year, the “simplification” can be applied. After 2019, the specified limit must be multiplied by the deflator coefficient. For 2020, the value of the coefficient is 1. This means that the marginal income in 2020 has remained at the same level.

Entrepreneurs who do not belong to the above categories can switch to the simplified tax system, regardless of the amount of income for the current year. To do this, they need to submit a notification to the tax office no later than December 31, and from January next year, the IP will be able to apply the simplified taxation system.

Newly established enterprises and newly registered individual entrepreneurs have the right to apply the simplified system from the date of registration with the tax office. To do this, you must submit a notification no later than 30 calendar days from the date of tax registration.

Organizations and individual entrepreneurs that have ceased to be UTII taxpayers, can switch to "simplification" from the beginning of the month in which their obligation to pay a single "imputed" tax was terminated. To do this, you must submit a notification no later than 30 calendar days from the date of termination of the obligation to pay UTII.

Violation of the deadlines for filing an application for the application of the simplified tax system deprives the company or entrepreneur of the right to use the simplified system.

How long do you need to apply the "simplification"

A taxpayer who has switched to the simplified tax system must apply it until the end of the tax period, that is, until December 31 of the current year inclusive. Until that time, it is impossible to voluntarily abandon the simplified tax system. You can change the system of your own free will only from January 1 of the next year, which must be notified in writing to the tax office.

An early transition from the simplified system is possible only in cases where a company or entrepreneur has lost the right to a simplified system within a year. Then the refusal of this system is mandatory, that is, it does not depend on the desire of the taxpayer. This happens when income for a quarter, six months, nine months or a year exceeds 150 million rubles (after 2019, the indicated value must be multiplied by the deflator coefficient, in 2020 this coefficient is equal to 1). Also, the right to the simplified tax system is lost when the criteria for the number of employees, the value of fixed assets or the share in the authorized capital cease to be met. In addition, the right to "simplification" is lost if the organization falls into the "forbidden" category in the middle of the year (for example, it opens a branch or starts producing excisable goods).

The termination of the use of "simplified" occurs from the beginning of the quarter in which the right to it is lost. This means that an enterprise or individual entrepreneur, starting from the first day of such a quarter, must recalculate taxes using a different system. Penalties and fines in this case are not charged. In addition, in case of loss of the right to a simplified system, the taxpayer must notify the tax inspectorate in writing of the transition to another taxation system within 15 calendar days after the end of the relevant period: quarter, six months, nine months or a year.

If the taxpayer ceased to engage in activities for which he applied the simplified system, then within 15 days he must notify his inspection about this.

Objects "STS income" and "STS income minus expenses". Tax rates

A taxpayer who has switched to a simplified system must choose one of two objects of taxation. In fact, these are two ways to calculate a single tax. The first item is income. Those who have chosen it, sum up their income for a certain period and multiply by 6%. The resulting figure is the value of a single "simplified" tax. The second object of taxation is income reduced by the amount of expenses (“income minus expenses”). Here, the tax rate is calculated as the difference between income and expenses multiplied by 15%.

The Tax Code of the Russian Federation gives the regions the right to establish a reduced tax rate depending on the category of the taxpayer. A rate reduction can be entered both for the “income” object and for the “income minus expenses” object. You can find out what preferential rates are accepted in your area by contacting your tax office.

You need to choose an object of taxation even before switching to the simplified tax system. Further, the selected object is applied throughout the calendar year. Then, starting from January 1 of the next year, you can change the object, having previously notified your tax office no later than December 31. Thus, you can move from one object to another no more than once a year. There is an exception here: the parties to a joint activity agreement or a property trust agreement are deprived of the right to choose, they can only use the “income minus expenses” object.

How to account for income and expenses

Taxable income under the simplified tax system is the proceeds from the main activity (sales income), as well as amounts received from other activities, for example, from renting out property (non-operating income). The list of expenses is strictly limited. It includes all popular cost items, in particular, wage, the cost and repair of fixed assets, the purchase of goods for further sale, and so on. But at the same time, there is no such item as “other expenses” in the list. Therefore, the tax authorities during inspections are strict and cancel any costs that are not directly mentioned in the list. All income and expenses should be recorded in a special book, the form of which is approved by the Ministry of Finance.

With a simplified system, it is applied. In other words, income is generally recognized at the moment the money is received on the current account or at the cash desk, and expenses are recognized at the moment when the organization or individual entrepreneur has paid off the obligation to the supplier.

Keep tax and accounting records under the simplified tax system in an intuitive web service

How to calculate a single "simplified" tax

It is necessary to determine the tax base (that is, the amount of income, or the difference between income and expenses) and multiply it by the appropriate tax rate. The tax base is calculated on an accrual basis from the beginning of the tax period, which corresponds to one calendar year. In other words, the base is determined during the period from January 1 to December 31 of the current year, then the calculation of the tax base starts from zero.

Taxpayers who have chosen the “income minus expenses” object must compare the amount of the single tax received with the so-called minimum tax. The latter is equal to one percent of income. If the single tax, calculated in the usual way, turned out to be less than the minimum, then the minimum tax must be transferred to the budget. In subsequent tax periods, the difference between the minimum and the “regular” tax can be taken into account as an expense. In addition, those for whom the object is “income minus expenses” can carry losses into the future.

When to transfer money to the budget

Not later than the 25th day of the month following the reporting period (quarter, six months and nine months), an advance payment must be transferred to the budget. It is equal to the tax base for the reporting period, multiplied by the corresponding rate, minus advance payments for previous periods.

At the end of the tax period, it is necessary to transfer to the budget the total amount of a single "simplified" tax, and organizations and entrepreneurs have different payment deadlines. So, enterprises must transfer money no later than March 31 of the next year, and individual entrepreneurs - no later than April 30 of the next year. When transferring the final amount of tax, all advance payments made during the year should be taken into account.

In addition, taxpayers who have chosen the “income” object reduce advance payments and the final amount of tax on mandatory pension and medical insurance contributions, contributions for compulsory insurance in case of temporary disability and in connection with maternity, by voluntary insurance in case of temporary disability of employees, as well as for payments for sick leave workers. In this case, the advance payment or the final tax amount cannot be reduced by more than 50%. In addition to this, as of January 1, 2015, it is possible to reduce the tax by the full amount of the sales tax paid.

How to report under USN

You need to report on a single "simplified" tax once a year. Companies must submit a simplified tax return no later than March 31, and entrepreneurs no later than April 30 of the year following the expired tax period. Reporting based on the results of the quarter, six months and nine months is not provided.

Taxpayers who have lost the right to "simplification" must submit a declaration no later than the 25th day of the next month.

Companies and individual entrepreneurs who have ceased to engage in activities that fall under the "simplified" must submit a declaration no later than the 25th day of the next month.

Combining the simplified tax system with "imputation" or with the patent system

The taxpayer has the right to charge an "imputed" tax for some types of activity, and for others - a single tax under the simplified tax system. It is also possible that an entrepreneur applies a “simplified system” for some types of activity, and for others - patent system taxation.

In this case, it is necessary to keep separate records of income and expenses related to each of the special modes. If this is not possible, then the costs should be allocated in proportion to the income from the activities that fall under different systems taxation.