Income minus expenses. Features of the payment of a single tax simplified tax system "Income minus expenses

31.12.2021

Having chosen the object of taxation “income reduced by the amount of expenses”, the payer of the simplified tax system in 2019 must keep records of income received and expenses incurred in KUDiR.

Income under the simplified tax system

As part of the income of the simplified, and are taken into account (Article 346.15 of the Tax Code of the Russian Federation). At the same time, income under the simplified tax system is recognized on a "cash" basis. This means that the date of receipt of income is the day of receipt Money, obtaining other property or repaying debts in other ways (clause 1 of article 346.17 of the Tax Code of the Russian Federation).

Expenses under the simplified tax system

The list of expenses that can be taken into account on simplified taxation is given in Art. 346.16 of the Tax Code of the Russian Federation and is closed. This means that not all costs can be taken into account, but only reasonable and documented costs listed in the specified list.

So, the expenses accepted for simplification in 2019, for example, include:

labor costs (clause 6 clause 1 article 346.16 of the Tax Code of the Russian Federation), pension and social insurance employees (clause 7, clause 1, article 346.16 of the Tax Code of the Russian Federation);
expenses for the acquisition of fixed assets (clause 1 clause 1 article 346.16 of the Tax Code of the Russian Federation);
expenses for bank services (clause 9 clause 1 article 346.16 of the Tax Code of the Russian Federation);
travel expenses (clause 13 clause 1 article 346.16 of the Tax Code of the Russian Federation);
expenses for the purchase of materials (clause 5, clause 1, article 346.16 of the Tax Code of the Russian Federation) and goods (clause 23, clause 1, article 346.16 of the Tax Code of the Russian Federation).

STS "income minus expenses": how to keep accounts in 2019

An individual entrepreneur on a simplified system may not keep accounting records (clause 1, clause 2, article 6 of the Federal Law of December 6, 2011 No. 402-FZ). Simplified organizations keep accounting in the usual manner. At the same time, since the procedure for recognizing income and expenses in accounting and for calculating tax according to the simplified tax system is different, the simplifier must keep tax records. For this purpose, the Book of Accounting for Income and Expenses (KUDiR) is used (Order of the Ministry of Finance of October 22, 2012 No. 135n). Additional tax registers that the simplifier will maintain to determine its tax base must be fixed in.

Income minus expenses: what percentage of tax

The simplified tax rate with the object "income minus expenses" is 15% (clause 2 of article 346.20 of the Tax Code of the Russian Federation). At the same time, this rate can be reduced to 5% by the law of a particular subject of the Russian Federation. When this rate can be even lower, as well as how the minimum tax on the simplified tax system is calculated, you can read in. When calculating advance payments based on the results of reporting periods and tax for the year, the simplifier reduces the amount payable by the advance payments accrued earlier this year. How to calculate tax under the simplified tax system with the object "income minus expenses", consider an example.

Calculation of the simplified tax system "income minus expenses": an example

The organization is on a simplified system with the object of taxation "income minus expenses". According to KUDiR, income for the 1st quarter of 2019 amounted to 625,000 rubles, and expenses - 318,000 rubles. The tax base for the 1st quarter is 307,000 rubles. (625,000 rubles - 318,000 rubles) The advance payment for the 1st quarter is 46,050 rubles. (307,000 rubles x 15%). It must be paid to the budget no later than April 25, 2019.

For the six months, the organization's income amounted to 896,000 rubles, expenses - 576,000 rubles. The tax base amounted to 320,000 rubles. The advance payment is 48,000 rubles. After offsetting the advance payment for the 1st quarter of 2019, the simplifier must pay additional tax on the simplified tax system for the first half of the year no later than July 25, 2019 in the amount of 1,950 rubles. (48,000 rubles - 46,050 rubles).

According to the law 402 FZ, individual entrepreneurs simplified without employees are required to submit reports to the tax and funds. Let's figure out what reports, when to submit, and what to write in the declaration if there was no profit for the year.

Companies on a patent without employees are required to maintain a Book of Accounting for Income and Expenses and pay contributions to Pension Fund and for health insurance.

Taxes and deductions for individual entrepreneurs on simplified taxation without employees

Entrepreneurs who have in the company:

less than 100 employees;
income does not exceed 150 million rubles a year;
other organizations participate by no more than 25%;
no branches.

Entrepreneurs on individual entrepreneurs without employees submit two reports:

tax return - once a year until April 30;
maintain a ledger of income and expenses.

Order MMV-7-3/352 of the Federal Tax Service approved the form of the declaration and the procedure for filling it out. To fill in correctly tax reporting or declaration, you must follow the rules, for example:

fill out the document in block capital letters by hand or type;
amounts, where there are kopecks, rounded up to the ruble;
you can not leave empty fields, you must put a dash;
if you make a mistake, you will have to fill out the form again;
You can not staple and fasten the sheets of the declaration.

There are three ways to submit reports to the tax office:

by mail;
take it to the tax office on your own;
submit reports online.

If it is not possible to take the declaration to the tax office on time, you can ask a friend or relative. In order for the tax office to accept the declaration from the intermediary, you need to make a notarized power of attorney;

If you submit a declaration to the tax office - on your own or through an intermediary, then prepare two copies of the document. One will remain in the tax. Another, with a seal, the inspector gives to you or your representative.

When mailing your return, keep your receipt. The letter may be delayed in transit. If the declaration is received by the tax office later than April 30, the Federal Tax Service will block the bank account of the individual entrepreneur. You have a check with the date of posting as proof that you filed your return on time. The tax office will not block the account, but will wait for the letter.

Quarterly reporting of individual entrepreneurs on the simplified tax system

Once every three months, individual entrepreneurs on the simplified tax system submit a quarterly tax - an advance payment and report on it. Payment must be made no later than the 25th day of the month following the reporting period:

for the first quarter - until April 25;
6 months before July 25;
9 months before October 25th.
The final amount of the tax must be paid before April 30.

Calculating taxes is easy. If you have chosen the type of taxation "income", then pay 6% of all income for three months. If you have an “income minus expenses” tax, then transfer 15% of the net profit that remains if expenses are deducted from income. In the second and third quarters, subtract from the amount received the amount that has already been paid quarters earlier.

In addition to tax, individual entrepreneurs on the simplified tax system transfer payments for themselves to the Pension Fund and the Medical Service Fund. The amount of contributions is fixed and depends on minimum size wages. From July 1, 2017, the minimum wage is 7,800 rubles. You can calculate the amount of payment using the formula:

to the Pension Fund - minimum wage x 12 × 26%;
in the FSS - minimum wage x 12 × 5.1%.

This year the entrepreneur will pay 29,109 rubles. This amount is distributed as follows:

to the Pension Fund - 24,366 rubles (7800 × 12 × 26%);
to the Fund health insurance- 4773 rubles (7800 × 12 × 5.1%).

If the income for the year exceeded 300,000 rubles, then you will have to pay additional contributions - 1% of the amount that is more than 300,000 rubles. For example, an entrepreneur earned 700,000 rubles. From the difference of 400,000 rubles, he must pay 1% - this is 4,000 rubles.

There is good news - contributions can pay off part of the tax or even completely. Entrepreneurs without employees, reduce the tax on the entire amount of insurance premiums. For example, an individual entrepreneur earned 700,000 rubles a year, paid a 6% tax - 42,000 rubles. Contributions to the Pension Fund and the Medical Insurance Fund amounted to 29,109 rubles. There are also additional contributions - 4,000 rubles: 1% of 400,000 (700,000 - 300,000) rubles. Now we subtract from the tax what we paid to the Pension Fund and additional contributions: 42,000 - 29,109 - 4,000 rubles.

It turns out that the entrepreneur will pay not 46,000 rubles, but 8891 rubles. Therefore, it is more convenient to pay contributions to the funds once a quarter in the same period for which you plan to reduce the tax.

Zero reporting of individual entrepreneurs on the simplified tax system without employees

Individual entrepreneurs on the simplified tax system are required to submit tax returns, even if there was no income for the year. Such a declaration is called null.

The declaration form and an example of filling out are on the tax website. How to fill out the declaration depends on the tax regime that the entrepreneur has chosen:

Individual entrepreneurs in the "Income" mode fill out three pages - the title page and sections 1.1, 2.1.1.
Individual entrepreneurs for "Income minus expenses" fill out the title page and sections 1.2, 2.2.

Pass null declaration need by April 30th. If you do not send a report, then the tax will impose a fine from 100 to 1000 rubles or block the IP account.

Income and expense ledger

The book of income and expenses should be kept by individual entrepreneurs both on the simplified tax system and on the patent. You can fill out a paper version or keep an e-book. If you keep electronic, then at the end of the year you need to print it, number the pages and flash it.

Individual entrepreneurs are required to keep the book for four years in a printed, numbered and stitched form. During this time, the tax office may request the book for verification. If the individual entrepreneur does not bring the book within 10 days, then the fine is 200 rubles.

To complete the book, you need to know the rules. If the tax office finds two errors in filling out the KUDiR, then you will have to pay a fine of 10,000 to 30,000 rubles.

The rules are:

start a new book once a year;
write each operation from a new line;
record income and expenses in chronological order;
confirm transactions with documents.

Keeping a book is easy. It has four sections:

income;
expenses;
losses;
advance or insurance payments.

IP reporting on the simplified tax system consists of a declaration and a book of income and expenses. Individual entrepreneurs also transfer advance payments to the tax and make contributions to funds.

Advance payments for ordinary tax are calculated by the simplisticists every quarter. Everything is clear here - if at the end of the reporting period for the simplified tax system 2017 there was a positive difference between income and expenses, you must pay an advance payment on it at a rate of 15%.

Example: An entrepreneur takes into account expenses in the simplified tax system income minus expenses for the first quarter, six months and nine months. Advance payments based on the results of profitable periods were made twice: on April 20 in the amount of 4,380 rubles. and October 17 in the amount of 9,628 rubles. For the first half of the year and the last quarter of the year, expenses under the simplified tax system, income minus expenses, exceeded revenue. Accordingly, the advance payment for the half year was not made.
In total for the year, the entrepreneur's income amounted to 1,539,050 rubles, and expenses - 1,442,840 rubles. The tax base in this case is 96,210 rubles, and the taxcalculated in the usual way at a rate of 15%, amounted to 14,432 rubles.
It would seem that, given the advance payments already made (4,380 + 9,628 = 14,008 rubles), only 424 rubles will remain to be paid. In fact, here you need to calculate the minimum tax, at a rate of 1% of income.
We consider the minimum tax: 1,539,050 * 1% = 15,390 rubles. As you can see, the tax calculated at a rate of 15% (14,432 rubles) turned out to be less than the minimum. That is, not 424 rubles will have to be paid to the budget, but (15,390 - 14,008) 1,382 rubles.

How to pay taxes on the simplified tax system Income minus expenses

Here is a brief instruction on paying taxes for payers USN Income minus costs:

The list of expenses under the simplified tax system in 2017 is provided for by Article 346.16 of the Tax Code of the Russian Federation, it is important that your costs fit under it.
At the end of the reporting periods (first quarter, six months, nine months), make advance payments in the usual way: if there is a positive difference between income and expenses.
At the end of the year, it is necessary to calculate the usual (15% of the tax base) and the minimum tax (1% of income for the year). If it turns out that the tax at a rate of 15% is less than the minimum, then the minimum tax must be paid. The same rule applies to losses.
When calculating minimum tax advance payments are taken into account.
If it turns out that the advance payments are more than the minimum tax, then the difference can be taken into account in the calculation in the next year or a refund of the overpayment can be requested.

For representatives of small businesses, it is possible to use the preferential regime for taxing the simplified tax system on income minus expenses in 2018. It significantly reduces the burden of taxes on an economic entity, and also simplifies accounting, filling in tax registers and the process of submitting declarations to the IFTS.

What is the USN taxation system “income minus expenses” in 2019

Important! In addition, this taxation system cannot be combined with ESHN and OSNO simultaneously in several areas of activity. The taxpayer must choose one of them.

tax rate

Tax regulations determine that the rate of a single obligatory payment on simplified taxation is 15%. This is the maximum amount of tax for the simplified tax system income minus expenses. Therefore, this mode is often also referred to as "USN 15%".

Regional authorities have the right to develop their own legislative acts, which, depending on the characteristics of the territories that are part of the subject of the federation, as well as the nature of the implementation economic activity, can accept differentiated rates from 0% to 15%. At the same time, the rates can apply to all simplists, as well as those engaged in certain types of activities.

Preferential rates that are in effect in some regions for simplified workers, whose base is defined as a subtraction of expenses from income:

Region of Russia	tax rate	Activities
Moscow	10%	Applies to certain areas of economic activity, provided that the share of this type in the total revenue is not less than 75%. These activities include: Plant growing, animal husbandry and related services in these areas. Sports activity. Scientific developments and research. Manufacturing activities. Activities related to residential care and the provision of social services without accommodation. Residential and non-residential fund management services.
Moscow region	10%	Applies to certain areas of economic activity, provided that the share of this type in the total revenue is not less than 70%. These include: Plant growing, animal husbandry, their mixed production, as well as related services. - production of chemicals. - production of pharmaceutical products. – production of rubber, glass, cast iron, steel - furniture manufacture. - production of folk art products. Other activities listed in Appendix No. 1 to Law 9/2009-OZ of February 12, 2009. It applies to individual entrepreneurs who are on income minus expenses and carry out activities in the areas listed in Appendix No. 2 of Law 48/2015-OZ of April 09, 2015 and No. 3 of Law 152/2015-OZ of 07.10.2015
St. Petersburg	7%
Leningrad region	5%	The rate is valid for all entities using simplified taxation based on income minus expenses.
Rostov region	10%	The rate applies to small businesses that apply simplified taxation based on income minus expenses. The rate is valid for entities using simplified taxation with a base on income minus expenses that carry out investment activities.
Krasnoyarsk region	0%	Valid for individual entrepreneurs who registered for the first time after 07/01/2015 and work in the areas of activity listed in Law No. 8-3530 dated 06/25/2015 ( Agriculture, construction, transport and communications, etc.)

In what case is STS 15% more profitable than STS 6%

Many business entities have to face the need to make a choice between the USN systems of 15% and.

The profitability of the system should not be judged by tax rates. So, in the first case, the base is subject to taxation, where income is reduced by expenses incurred. In the second case, the base with full income is taken into account.

Therefore, when determining profitability, it is necessary to take into account the amount of expenses incurred by the subject for the implementation of activities that are taken into account.

Attention! Practice shows that the USN system of 15% is more profitable if the share of expenses in the company's revenue is more than 60%. That's why USN system 6% is recommended to be chosen in cases where the company incurs insignificant expenses for the implementation of activities.

In addition, when calculating the simplified tax system of 6%, it is possible to reduce the amount of the single tax by the paid contributions for employees in the Pension Fund and the CHI, as well as by the amount transferred. In this case, the share of expenses at which the simplified tax system of 15% is beneficial is over 70%.

Let's take a closer look at an example.

Comparative analysis of STS 6% and STS 15% (Costs 65%)

Month	Income	Expenses (Salary)	Expenses (Deductions)		USN Income-Expenses (15%)
January	500	250	75	15	26,25
February	1000	500	150	30	52,5
March	1500	750	225	45	78,75
April	2000	1000	300	60	105
May	2500	1250	375	75	131,25
June	3000	1500	450	90	157,5
July	3500	1750	525	105	183,75
August	4000	2000	600	120	210
September	4500	2250	675	135	236,25
October	5000	2500	750	150	262,5
November	5500	2750	825	165	288,75
December	6000	3000	900	180	315

Comparative analysis of STS 6% and STS 15% (Expenses 91%)

Month	Income	Expenses (Salary)	Expenses (Deductions)	STS Income (6%) including paid contributions	USN Income-Expenses (15%)
January	500	350	105	15	6,75
February	1000	700	210	30	13,5
March	1500	1050	315	45	20,25
April	2000	1400	420	60	27
May	2500	1750	525	75	33,75
June	3000	2100	630	90	40,5
July	3500	2450	735	105	47,25
August	4000	2800	840	120	54
September	4500	3150	945	135	60,75
October	5000	3500	1050	150	67,5
November	5500	3850	1155	165	74,25
December	6000	4200	1260	180	81

The considered example shows that in the first case it is beneficial for a business entity to apply the simplified tax system of 6%, and in the second case - the simplified tax system of 15%. But it is necessary to make a decision on the use of a particular system individually, considering your own data in the calculation.

The procedure for the transition to the simplified tax system in 2019

The law establishes several opportunities to start using the simplified tax system "Income expense".

When registering a business

If a business entity submits documents for or, he can draw up together with a package of papers. In this situation, while receiving papers with registration data, he also receives a notification of the transition to a simplified system.

In addition, the law makes it possible to make such a transition within 30 days from the date of registration of a business entity.

Switching from other modes

The Tax Code indicates the possibilities to make a transition to simplified taxation when a different tax system is used.

However, such a step can only be taken from January 1 next year. To start applying the simplified tax system, it is necessary to submit an application in the prescribed format to the tax office by December 31 of this year. At the same time, criteria for the right to application of the simplified tax system. They are calculated on October 1 of this year.

In order to start using simplified taxation from 2020, it is necessary that the income of a business entity for 9 months of 2019 should not exceed 112.5 million rubles.

Another change procedure tax system not included in the NC.

Change of regime within the simplified tax system

The Tax Code makes it possible, at the request of a business entity, to change one system for another within the simplified tax system, i.e., switch from “Income” to “Income Expenses” and vice versa. To take this step, you must submit an application in the prescribed format by December 31 of the current year. Application new system will start on January 1 of the new year.

Income and expenses under the simplified tax system 15%

Income

The following cash receipts are recognized as income:

The proceeds from the sale referred to in art. 249 of the Tax Code of the Russian Federation;
Non-operating income, affixed in Art. 250 of the Tax Code of the Russian Federation;

Income in foreign currency are subject to conversion on the day of receipt at the current rate. Income in kind - at market prices.

From the list of income must be removed:

The income referred to in Art. 251 of the Tax Code of the Russian Federation;
Income of foreign firms for which the payer of the simplified tax system pays income tax;
Received dividends;
Income from operations with securities.

Attention! The day of receipt of income is the day of its receipt in a bank account or at the cash desk.

Expenses

The list of expenses that can be included in the base when calculating the tax is strictly fixed in paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation. This list is closed and is not subject to expansion. Therefore, if the expense incurred is not in the specified list, then it cannot be entered into the database.

All expenses can be entered into the database only after they have been actual payment.

In addition, they must also meet certain requirements:

be economically viable;
be confirmed primary documents;
Used for the main activity.

There is also a list of expenses that definitely cannot be included in the base, this includes:

The cost of installing an advertising structure;
Writing off debts that are uncollectible;
Fines, penalties and other payments due to breach of obligations;
Payment for the provision of personnel by third parties;
SOUT services;
Expenses for the purchase of bottled water (for coolers);
Subscription to printed publications;
snow and ice removal costs
And much more.

Tax base for tax

The basis for determining the tax is the amount of income that must be reduced by the amount of expenses incurred during the period.

The procedure for calculating and paying tax

Terms of payment of the simplified tax system Income minus expenses

The transfer of tax must be carried out at the end of each quarter in the form of advance amounts. Further, when the calendar year ends, a full calculation of the payment is made, after which the difference between it and the advances already transferred is paid.

The dates when advance payments are paid are fixed in the Tax Code. It says that the transfer must be made before the 25th day of the month that follows the ended quarter.

This means that the days of payment are as follows:

For the 1st quarter - until April 25;
Six months before July 25;
For 9 months - until October 25.

Important! The day before which the final tax payment must be transferred is different for companies and entrepreneurs. Firms need to do this before March 31, and individual entrepreneurs - before April 30. In case of violation of the deadlines, fines will be imposed on the business entity.

Where is the tax paid?

The tax must be transferred to the Federal Tax Service at the place of residence of the entrepreneur or the location of the company.

For transfer, three codes of the KBK USN are intended for income minus expenses:

Since 2017, the BCC for the main tax and the minimum has been merged. This makes it possible to offset, if necessary, without the intervention of the business entity itself.

The minimum tax on the simplified tax system is 1%

The Tax Code determines that if a business entity is on the “Income minus expenses” system, and at the end of the year it received an insignificant profit or even a loss, then in any case it will have to pay a certain amount of tax. This payment is called the "Minimum Tax". Its rate is equal to 1% of all income received by the business entity for the tax period.

The calculation of the minimum payment is made only after the end of the calendar year. After a year has passed, the subject has calculated all income received and expenses incurred, and also calculated the tax according to the standard algorithm, he also needs to calculate the minimum tax. After that, the two obtained indicators are compared.

If the amount of the minimum tax turned out to be more than that received under general rules, then the minimum should be transferred to the budget. And if the usual tax is more, then it is paid.

Attention! If at the end of the year it is necessary to transfer the minimum tax, then before the business entity had to send to its tax letter, with a request to offset the previously listed advance payments against the minimum payment. Now there is no need for this, the Federal Tax Service itself, after receiving the declaration, takes the necessary actions.

Tax Calculation Example

Standard Settlement Case

Gvozdika LLC during 2019 received the following performance indicators:

According to the results of the 1st quarter: (128000-71000) x15% = 8550 rubles.
According to the results of the 2nd quarter: (166000-102000) x15% = 9600 rubles.
According to the results of the 3rd quarter: (191000-121000) x15% = 10500 rubles.

The total amount of tax payable at the end of the year: (128,000 + 166,000 + 191,000 + 206,000) - (71,000 + 102,000 + 121,000 + 155,000) = 691,000-449,000 = 242,000x15% = 36,300 rubles.

For comparison, let's determine the amount of the minimum tax: 691000x1% = 6910 rubles.

The amount of the minimum tax is less, which means that it will be necessary to pay a tax determined on a general basis to the budget.

Listed advance payments during the year: 8550 + 9600 + 10500 = 28650 rubles.

This means that at the end of the year it is necessary to pay extra: 36300-28650 = 7650 rubles of tax.

Example of calculation with payment of 1%

LLC "Romashka" during 2019 received the following performance indicators:

Calculate the amount of advance payments:

Based on the results of the 1st quarter: (135,000-125,000) x15% = 1,500 rubles.
According to the results of the 2nd quarter: (185,000-180,000) x15% = 750 rubles.
According to the results of the 3rd quarter: (108000-100000) x15% = 1200 rubles.

The total amount of tax payable at the end of the year: (135,000 + 185,000 + 108,000 + 178,000) - (125,000 + 180,000 + 100,000 + 175,000) = 606,000-580,000 = 26,000x15% = 3,900 rubles.

For comparison, let's determine the amount of the minimum tax: 606000x1% = 6060 rubles.

The amount of the minimum tax is higher, which means that it will need to be transferred to the budget.

Listed advance payments during the year: 1500 + 750 + 1200 = 3450 rubles.

This means that at the end of the year it is necessary to pay extra: 6060-3450 = 2610 rubles of tax.

Reporting on the simplified tax system

The main report submitted under the simplified system is single declaration according to USN. It must be sent to the Federal Tax Service once, until March 31 of the year following the reporting year. The last day may be moved to the next business day if it falls on a weekend.

In addition, there are also payroll reports, as well as optional tax reports. The latter are submitted only if there is an object for calculating taxes on them.

Reporting in social insurance 4-FSS;

Reporting to statistics (mandatory forms and by sample);

Attention! Firms are required to submit a complete set financial statements. At the same time, small organizations are entitled to compile them in a simplified form.

Loss of the right to apply the simplified tax system

The Tax Code contains a list of criteria that each business entity that determines the tax on the simplified system must comply with.

However, in the process of activity, the following violations may occur:

Income receipts since the beginning of the current year are more than 120 million rubles;
The book value of all fixed assets exceeded 150 million rubles;
The number of owners of the organization included other firms, while they own a share of more than 25% of the total capital;
The average number of employed exceeded 100 workers.

In the event that at least one of these violations has occurred, the business entity is obliged to independently begin to use common mode taxes. At the same time, the obligation to monitor compliance with this indicator lies entirely with the business entity itself.

As soon as the taxpayer discovers that he has lost the opportunity to apply the simplified tax system further, he needs to do:

Transfer to the Federal Tax Service, to which it belongs, a special notice of the loss of the right to the simplified tax system. This must be done by the 15th day of the month following the quarter in which such entitlement was lost.
Submit a tax return to the authority. This must be completed by the 25th day of the month following the quarter of the loss of eligibility.
Independently calculate and transfer all taxes that a business entity would have to pay on common system, for all months of the current year when the simplified tax system was used. This must be done before the 25th day of the month following the quarter of loss of eligibility.

Penalty for late payment of tax and reporting

The Tax Code determines that if the tax return is sent to the authority late, then a fine will be imposed on the business entity. Its size is 5% for each monthly period (regardless of whether it is full or not) of delay from the amount of tax on the declaration.

In addition, the minimum amount of the fine is set at 1000 rubles. Usually superimposed if a null report is sent out of time. Maximum amount the penalty is limited to 30% of the amount of tax on the declaration. It will be accrued if the company is late in sending the report for 6 months or more.

The Federal Tax Service also has the right to block the accounts of a business entity in a bank if, after the 10th day of delay in submitting the report, it has not been submitted.

According to the Code of Administrative Offenses, when the Federal Tax Service applies to the judicial authorities, fines can also be imposed on the entrepreneur or officials (head, chief accountant). Its amount is 300-500 rubles.

Attention! If the company is late with the transfer of the mandatory payment, then for the amount not paid on time tax authority will charge penalties. Use to calculate them.

Their size is:

For the first 30 days of delay - 1/300 of the refinancing rate;
Starting from 31 days of delay - 1/150 of the refinancing rate.

This division does not apply to entrepreneurs who pay penalties in the amount of 1/300 of the rate for the entire period of delay.

In addition, the tax authorities may apply sanctions in the form of a fine, which is equal to 20% of the amount not transferred. However, she can do this if she proves that non-payment was made intentionally.

If a business entity submitted a declaration on time and indicated the correct amount of tax in it, but did not transfer it, then the Federal Tax Service can only charge penalties. Penalty for the transfer of advance payments not on time cannot be imposed.

In this article, we describe how, according to the rules of the current legislation, in 2018, the filling out of the declaration of the simplified tax system “Income minus expenses” for 2017 by an individual entrepreneur takes place. We give its sample on an example with calculations.

Form of the form and electronic format of delivery

The current form of the declaration of the USN "Income minus Expenses" for 2017, individual entrepreneurs on a simplified basis are taken from the order tax service Russia dated February 26, 2016 No. ММВ-7-3/99. That is, in 2018 it is necessary to fill it out. In the same order, an electronic format for submitting this report is given.

In any case, the choice of the method for submitting this report to the IFTS - on paper or electronically via TCS - depends only on the desire of the individual entrepreneur.

From our website, entrepreneurs can download and fill out the current form of the USN declaration “Income minus Expenses” for 2017 at the following link:

In 2018, the deadline for the submission of the declaration of the simplified tax system for 2017 by the IP is no later than April 30 (subparagraph 2, paragraph 1, article 346.23 of the Tax Code of the Russian Federation). However, this will be Monday - an official non-working day in connection with the subsequent first May holidays. Therefore, the deadline for the submission of the IP declaration of the simplified tax system for 2017 by virtue of paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation moves to May 03 - Thursday: this will be the first working day after the extended May holidays.

The composition of the IP declaration with the object "Income minus Expenses"

According to the current rules, individual entrepreneurs for 2017 must fill out the declaration of the simplified tax system "Income minus Expenses" in the following composition:

title page;
Section 1.2 – tax (advance payment) payable and minimum tax payable/reduced;
Section 2.2 - calculation of tax, including the minimum payment for it.

And optionally - Section 3 in cases where an individual entrepreneur received in 2017 the so-called targeted financing, including works and services, charity.

Many do not know how to fill out a declaration for an individual entrepreneur on the simplified tax system “Income minus Expenses” for 2017. It's actually quite simple. In addition, the rule is exactly the same as for simplified organizations with the same object.

Perhaps the only difference is in filling out the title page:

in the upper part of it, the individual entrepreneur indicates himself as a taxpayer;

at the bottom - only puts the code "1", signature and date.

What you need to know

Recall that for USN object"Income minus expenses" tax rate is 15 percent (clause 2, article 346.20 of the Tax Code of the Russian Federation). At this facility, it is significantly higher than at Dohody (6%).

As a result, in order to fill out a declaration under the simplified tax system “Income minus Expenses”, an entrepreneur has to do very little preliminary calculations. In fact, you only need to calculate tax base. The formula will always be:

NB = D increase. - R increase.

D growth - Income in increments since the beginning of the year;
R increase - expense on the rise since the beginning of the year.

A complete list of expenses for which an individual entrepreneur can reduce his taxable income is given in paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation. But this is not enough: the law requires that they be economically justified and documented. That is - a complete analogy with the cost of corporate income tax.

For 2018, the composition of expenses that reduce the tax on the simplified tax system "Income - Expenses" was replenished with the costs of conducting an independent assessment of qualifications for compliance with the requirements for it (subclause 33, clause 1, article 346.16 as amended).

Initial data and calculations for filling out the declaration

Let's say that by the end of 2017, IE Baburin Vladimir Viktorovich on the simplified tax system with the object "Income minus Expenses" came up with the following indicators:

In 2017, IP Baburin does not reduce the tax base for losses from previous years.

The minimum tax for 2017 will be:

3,000,000 rubles × 1% = 30,000 rubles.

The amount of tax for 2017 is more than the minimum tax (270,000 rubles > 30,000 rubles). This means that the tax calculated in the general manner must be transferred to the budget of IP Baburin.

The amounts of advance payments and tax payable for 2017 are as follows (see also the table above):