The Simplified Taxation System (STS) is a popular tax regime for small businesses. Why do we choose "simplification"? Attracts ease of accounting, and, as a rule, less compared to common system taxation (OSN) tax burden. But is it always profitable for everyone to switch to a “simplified” system? How to calculate which tax regime will be beneficial for you?

The simplified taxation system can be used by legal entities and individual entrepreneurs if they comply with the requirements established by Article 346.12 tax code. The income limit at which you can apply the "simplified" - 45 million rubles. for 9 months of the year in which you file a notice of transition to the simplified tax system. When calculating the limit, income is not taken into account, in clause 1.1 of Art. 346.15 of the Tax Code of the Russian Federation

There are two types of simplified taxation system (STS): payment of 6% tax on the "Income" object (STS 6%) and payment of 15% tax on the "Income minus expenses" object (STS 15%). The "simplification" based on the patent stands apart. But an entrepreneur who has opened an online store does not need to obtain a patent, because there is no retail trade in the corresponding list of activities (Article 346.25.1 of the Tax Code of the Russian Federation). Therefore, further we will talk about the "ordinary" USN.

USN. How to choose the object of taxation?

In accordance with the Tax Code, those who want to switch to the simplified tax system must select the object of taxation (“Income” or “Income minus expenses”) and notify of the transition tax service no later than December 31 of the calendar year preceding the calendar year from which you want to switch to the simplified tax system. During the tax period (year) it is impossible to change the object of taxation.

By the way, since 2013, life has become more complicated for all the “simplifiers”. They have an obligation to keep records (in accordance with the Law "On Accounting" No. 402-FZ). An exception is made for individual entrepreneurs: instead of accounting, they can keep a book of income and expenses. The Ministry of Finance of Russia said this back in the summer, in a letter dated July 26, 2012 N 03-11-11 / 221. Let's quote the letter: "Article 346.24 of the Tax Code Russian Federation It was established that taxpayers applying the simplified taxation system are required to keep records of income and expenses for the purposes of calculating the tax base for tax in the Book of Income and Expenses of Organizations and Individual Entrepreneurs.. And Law No. 402-FZ says that taxpayers - individual entrepreneurs and individuals engaged in private practice - have the right not to keep accounting if they keep tax records of income and expenses.

When is it advantageous to choose the "Income" object?

How to understand whether it is profitable for you to pay 6% of income? Calculate the total amount of expenses that you can document (only documented expenses listed in the article of the Tax Code of the Russian Federation) and compare with the amount of income. Applying the simplified tax system with the "Income" object is beneficial for those firms whose own documented expenses are less than 60% of the cost of the final product. First of all, these are companies that provide services. We can recommend this tax regime to newly opened online stores. Minimum bookkeeping and lack of explanations with tax office about this or that expense make this type of simplified tax system attractive. Moreover, some costs can still be taken into account. You will be able to reduce the tax base by the amount of paid insurance premiums and temporary disability benefits, but not more than 50%. Thus, if you pay your employees a lot and at the same time do not want to think about what else to include in expenses, choose the USN "Income". In addition, the simplified tax system of 6% will not attract the attention of the tax authorities so much. Tax officials will only be interested in whether all incomes are fixed and whether the tax is calculated correctly. Unlike the simplified tax system of 15%, when you need to document and justify each expense. But this regime has a big disadvantage: you have to pay a fixed minimum tax, even if you are at a loss.

When is it profitable to choose the object "Income minus expenses"?

It is more profitable to apply the simplified tax system "Income minus expenses" firms that have high costs and/or tight resale margins. Please note: the list of expenses that can be taken into account is closed (TC RF). No matter how hard you try to reduce tax to a minimum, some expenses simply cannot be deductible.

Let's say an online clothing or footwear store with high shipping costs wants to switch to a 15% simplified tax system. Is it good for him? Yes, if shipping costs are not included in the price of the item. If the delivery costs are specified separately in the contract, then after payment for these services, their cost can be included in the costs. This applies to both the cost of transport services of third-party companies, and the cost of delivery by own transport. This procedure is provided for by subparagraph 23 of paragraph 1 of article 346.16 and paragraph 2 of article 346.17 of the Tax Code of the Russian Federation.

An online store that sells a significant part of the goods on credit (first of all, these are sellers of large household appliances), it is also more expedient to choose the simplified tax system of 15%. Then he can write off the bank's commission as expenses, thus reducing the taxable base.

When is the best time to use OSN?

You should not apply the simplified tax system if you supply large quantities of goods to legal entities that use the general taxation system (OSN). Focus on corporate market- immediately choose OSN. It will be more profitable for partners using DOS if you include VAT in the price of your goods. They can then deduct it from their income and save on tax. If the goods are sold without VAT, the buyer will not have a deduction.

There are also situations when a supplier issues an invoice with a dedicated VAT, while not being a VAT payer (for example, a supplier has recently switched to the simplified tax system). Such cases are best avoided. Clause 5 of Article 173 of the Tax Code of the Russian Federation obliges such suppliers to pay VAT to the budget, while the buyer does not have the right to accept VAT amounts for deduction.

Another nuance of the “simplification” is the cash method of accounting for income and expenses, which is mandatory used by all organizations and individual entrepreneurs that have switched to the simplified tax system. (Article 346.17 of the Tax Code of the Russian Federation).

Perhaps its main drawback for online stores is the need to include advance payments, i.e. prepayment from your buyers to the taxable base. Under the cash method, such payments received on account of future deliveries of goods (or provision of services) are recognized as income on the day they are received. Those. a situation may arise when you paid tax on this money, and then you had to terminate the contract or the buyer later returned the goods. With the simplified tax system of 6%, you will not be able to return the already paid tax, because the tax base calculated from the amount of income and does not affect expenses. With the simplified tax system of 15%, the amount of the refund will have to be deducted from income already in the tax (reporting) period when the funds were returned to the buyer. Accordingly, if your online store works mainly on order, use at least the STS of 15%, and preferably the STS. Especially if the customers are wholesale customers.

STS “Income” or STS “Income minus expenses” Which is better? A calculator will help.

Anyone who switches to the simplified tax system himself has the right to choose the object of taxation - 6% of income(Since 2015, tax holidays have been introduced, in which regions can lower the STS rate Income to 0%. Also, since 2015, local authorities have the right to lower the STS rate (for example, residents of Crimea and Sevastopol have a reduced rate).) or 5-15% (depending on the region) from income reduced by the amount of expenses(see USN rates for different regions of the Russian Federation).

You can change the STS income-expenses to STS income once a year, from January 1 of the next year, by notifying the tax authority before December 20.

To understand which system is better, let's compare both taxes.

In order to add goods to the expense at entrepreneurial activity you need to buy in bulk, i.e. with an invoice.

Transition from the simplified tax system “Income minus expenses” to the simplified tax system “Income”

The object of taxation can be changed by the taxpayer annually. The object of taxation can be changed from the beginning of the year if the taxpayer notifies tax authority until December 31 (94-FZ, previously it was until December 20) of the year preceding the year in which the taxpayer proposes to change the object of taxation. application form: for the transition from the simplified tax system “Income minus expenses” to the simplified tax system “Income”.

How to calculate simplification

Income under the simplified tax system refers to all actual cash receipts (it does not matter when the contract is concluded, it is important when they paid). Exception: if you yourself transferred funds to the account. Expenses under the simplified tax system: everything that is involved in your business activities (salaries, materials, rent, etc., there are controversial points here, for example, an individual entrepreneur rents a car from himself to make it an expense). Transferred tax under the simplified tax system for last year NOT included in USN expenses. The USN tax must be rounded to the nearest roubles, and paid in roubles.

USN (rented once a year to the tax office until March 31) USN declaration.xls

With the help of or this online service for organizations, you can keep tax and accounting records for the simplified tax system and UTII, generate payments, 4-FSS, SZV, Unified calculation 2017 and submit any reports via the Internet, etc. (from 250 r / month). 30 days free. For newly created IPs now (free of charge).

up-to-date zero simplified tax system you can generate and send to the IFTS online with. And you can do it absolutely free.

One of the legislative ways to solve the problems of accounting for small businesses is the simplified taxation system (STS).

Legislation provides for two options for simplifying settlements with the budget. Each has its pros and cons. Let's consider what are the advantages of the simplified tax system "Income minus expenses" ("D-R"), how this special regime differs from another option in 2017.

What it is

The taxation system, in which all due payments to the budget are reduced to the calculation of just one, is considered simplified. For example, the USN "Income" ("D") allows you not to transfer in some cases the following types of taxes:

1. on income individuals(personal income tax);
2. at a profit;
3. value added (VAT);
4. on property.

Attention: in fact, all specified types of payments are replaced single tax. That is, a simplified system allows you to reduce the number of accounting transactions.

Who can use

A simplified system was invented for small businesses and individual entrepreneurs (IP). In 2017, the subjects economic activity must meet the following criteria:

1. profitability for the reporting period is limited to 213,750,000 rubles;
2. number employees cannot exceed 100 people, including the head;
3. the authorized capital is limited to 150 million rubles;
4. the percentage ratio for the participation of other organizations is 4:1 (should not exceed 25%).

Attention: in 2018, the income limit is increased, allowing the use of a simplified methodology.

Types of taxation

This system assumes that the business entity will independently choose from which base it will deduct taxes:

• according to the “D” method, 6% is charged from total receipts;
• for "D-R" net profit is calculated, from which 15% is charged.

For information: local authorities have the right to establish preferences for entrepreneurs, reducing taxes by 1 and 5%, respectively.

The methodology can be applied by enterprises and individual entrepreneurs engaged in any type of activity, with the exception of:

1. banking;
2. insurance;
3. investment of pension money;
4. investment;
5. others specified in paragraph 3 of Article 346.12 of the Tax Code of the Russian Federation.

Download for viewing and printing:

How to transition in 2017

There are two ways to use individual entrepreneurs and organize a tax simplification system. They are:

• declare it to the tax authorities within 30 days after registration;
• notify of the desire to apply the system next year in the period from October 1 to December 31 of the current year.

New objects of economic activity need to choose in advance a favorable special regime for themselves. If the monthly period is missed, the main method will automatically be applied, and this leads to many problems.

Already existing entrepreneurs will have to submit reports for nine months. The transition criteria are as follows:

1. the level of income for 9 months should not exceed 59,805,000 rubles in 2017;
2. number of employees - up to 100 people;
3. fixed assets - up to 150 million rubles;
4. the share of other organizations - no more than 25%.

Important: the transition to the application of taxation according to the simplified method is carried out only once a year. The same rule applies to choosing "D" or "D-R".

Benefits of the special regime

The use of both of these simplified methods allows participants in economic relations:

• deduct only one type of tax associated with the income side of the balance sheet;
• minimize the number of mandatory reporting that is submitted to the tax authorities once a year:
  • until March 31 by enterprises;
  • until April 30 IP.

However, quarterly transfers of advance payments on a single fee for such periods are legislatively fixed:

• January March;
• April June;
• for 9 months;
• annual.

For information: violation of the terms of payments threatens the application of penalties and imposition of penalties.

Features "D-R"

This special regime involves a separate calculation of the income base and the expenditure amount. To calculate the 15% tax, the amount of investments in production must be deducted from the proceeds. In this case, one should strictly adhere to Article 346.16 of the Tax Code, which contains a list of permitted expenses.

Income includes the following:

1. from the sale of goods;
2. for the services provided;
3. from rent;
4. for the work done.

This part of the balance sheet does not include:

• donated property;
• interest accrued on borrowed funds;
• income from bank investments and more.

Tip: the choice of tax regime must be agreed with the main partners. When using different special regimes, it will be difficult to interact with other subjects of economic activity.

What is considered an expense in "D-R"

The tax rules for accounting for the expenditure side of the balance sheet are strict. Not all costs are allowed to be included in them. The principles of the Tax Code can be summarized as follows:

• costs should be targeted:
  • aimed at the development of activities prescribed in the charter or registration documents;
• they must be documented;
• they should reflect the essence of real operations.

For example, if an entrepreneur purchased a product for further resale, then its actual sale is confirmed:

• check or other payment document;
• the act of transferring the physical goods to the buyer.

Attention: it is not permissible to include the costs of improving the condition of office premises, representative cash investments in expenses.

As a rule, this part of the balance sheet includes the costs of:

1. acquisition of fixed assets (OS);
2. OS repair and maintenance;
3. salaries and contributions to funds;
4. purchase of consumables and raw materials for production;
5. passing customs control;
6. organization accounting and other necessary services;
7. transport service;
8. rental of premises.

Limitation of the minimum deduction in favor of the state budget

Article 346.18 of the Tax Code provides a rule designed to control the advance payment of taxes:

• the amount received in the calculation should be checked;
• it cannot be less than one percent of the shown return (no deduction for costs).

For example, if in the first quarter income is shown in the amount of 1.3 million rubles, and tax payment- 11 thousand rubles, then it will have to be increased in advance.

The check is as follows: 1.3 million rubles. x 1% \u003d 13 thousand rubles.

Important: the advance tax deduction cannot be less than 1% of the income reflected in the reporting for the current quarter.

At the end of the period, this rule does not work. The real amounts received as a result of production activities are deducted to the budget.

If the company is making a loss

This situation is also taken into account in the legislation. If, at the end of the year, an individual entrepreneur or organization has incurred losses, then its single payment is reduced. It is limited to the same 1% of income (excluding costs).

Thus, making up tax rules, the legislator protected the budget from losses caused by unprofitable payers.

Who is more profitable to stop at the "D" system

Simplified taxation on income differs from the methodology already described in the way it takes into account the base from which the single fee is calculated. I mean, it's even easier. When choosing a system, experts recommend focusing on such details:

• types of activity of the enterprise;
• the main ways to generate income;
• the size of the turnover of funds;
• profitability of the production cycle.

The general "D-R" works well in enterprises where the cost part is 60-65% less than the profitable one.

There are other subtleties:

• if the markup on goods does not exceed 60%, then option "D" should be considered;
• an important factor is taking into account the special regime of partners;
• it is desirable to use the same.

Example

The Rosa enterprise began operations on January 1, 2017. During the first quarter, it incurred the following expenses:

• rent of office premises - 30,000 rubles;
• purchase of computers and other necessary equipment - 80,000 rubles;
• payment for communications and the Internet - 5,000 rubles;
• advertising - 100,000 rubles;
• employees' earnings - 30,000 rubles;
• insurance premiums - 9,000 rubles;
• transportation costs - 16,000 rubles;
• total - 270,000 rubles.

The revenue part amounted to 500,000 rubles.

Calculation of the advance payment for the first quarter:

• (500,000 rubles - 270,000 rubles) x 15% = 34,500 rubles.

Given the 1% rule (see above), the real advance to the budget will be 50,000 rubles.

Watch a video about the simplified system *Revenues minus expenses*

On the same subject

For representatives of small businesses, it is possible to use the preferential regime for taxing the simplified tax system on income minus expenses in 2020. 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 2020

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 2020

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 receipts are recognized as income Money:

• 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;
• Confirmed by 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 minimum tax turned out to be more than the one obtained by 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 start using the general tax regime. 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 a 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 bank accounts of a business entity if, after the 10th day of delay in submitting the report, it is still not 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 the tax authority will charge penalties on the amount not paid on time. 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.

16.12.2011

The first question that arises when choosing the simplified tax system is at what rate is it more profitable to pay: 6% or 15%?

You can answer it by evaluating the profitability of a retail outlet in terms of specific indicators of revenue and expenses, taking into account the characteristics of your business.

If you look at it mathematically, then USN 15% it is more profitable to apply when documented expenses your company for the period make up MORE than 60% from income for the same period. If the documented expenses are LESS than 60% of income , it is better to pay STS at a rate of 6%.

Below are the calculations (in rubles) that confirm this idea:

Revenue	100	100	100	100
Expenses
Tax with simplified tax system 6%
Tax with simplified tax system 15%	10,5	7,5		4,5

As can be seen from the table, if expenses amount to 60% of the amount of revenue, then the amount of tax with a simplified tax system of 6% and a simplified tax system of 15% is the same - 6 rubles.

But as soon as expenses amount to 70% of revenue, it is more profitable to apply the simplified tax system of 15%, since the tax amount is 1.5 rubles. less than the amount of tax under the simplified tax system 6%: 4.5 rubles. against 6 rubles.

In this case, it is precisely documented expenses that are important. Why? Because it is necessary to take into account the following important point.

The tax inspectorate is always in awe of the definition of the taxable base, i.е. the base from which the tax is withheld. Actually, most of the claims of the tax authorities are caused precisely by their disagreement with how the taxpayer calculated the taxable base. It is clear that the higher this base, the more tax you have to pay. This is precisely the interest of the tax authorities: so that the base is not underestimated, so that it is high.

It is clear that the taxpayer's interest lies in the opposite: to pay less, i.e. ensure that the taxable base is as small as possible.

In this sense tax on income under the simplified tax system 6% may be better because:

• ease of determining the taxable base. 6% tax paid only from income, i.e. from officially received revenue, which is accounted for on a cash basis, i.e. by the date of its receipt to the current account or to the cash desk of the enterprise (with possible further collection to the bank).
• Low tax risks. The IRS will pay attention only to confirm the amount of income (i.e. revenue) , since it is she who is the BASE for calculating the tax, and she will not be interested in your expenses, because. they do not affect the taxable base in this case.
• Fewer supporting documents required for correct accounting and reporting.

Another thing with 15% tax. Although it belongs to the so-called special tax regime, and not to the general one, it is more correct to compare it not with the simplified tax system of 6%, but with the general taxation system (OSNO).

The advantage of the USN 15%, compared with the OSNO, is a smaller document flow. However, in the same way as with the OSNO, with the STS of 15%, you will have to monitor, and if anything, and prove, the correctness of attributing expenses to a decrease in income. The list of expenses that can be attributed to a decrease in income with the STS of 15% is limited and is given in article 346.16 of the Tax Code of the Russian Federation.

Actually, that's all the wisdom.

Still to be taken into account next moment(but, of course, no one will give a guarantee here): the tax office is overwhelmed with checks related to various kinds of violations by the LLC on OSNO, so after them the maximum that the tax office can reach is the simplistic people on the simplified tax system 15%, because that there are expenses that need to be controlled, but not up to the simplified tax system of 6%. Again, though, this is NO WARRANTY.

OUTPUT

In general, it is more profitable to pay UTII. But if retail trade does not fall under UTII or we already have 2018 and UTII has been canceled, then, as a rule, they choose USNO, not OSNO.

If expenses are less than 60% of income, then it is beneficial to pay the simplified tax system at a rate of 15%, if more - at a rate of 6%. In addition to a low rate compared to 15%, with a simplified tax system of 6%, there is no need to keep track of expenses (however, all source documents still need to be saved), which means that the costs of accounting and tax risks associated with the incorrect interpretation of expenses and the need to prove the tax legitimacy of attributing expenses to reduce the taxable base are reduced.

And I repeat once again: to understand which rate is more profitable for you, you can only take into account the specifics of your business, evaluating the profitability of a retail outlet on specific numbers.