Special tax regimes are developed by the state to regulate certain business sectors, as well as to simplify the payment of taxes. In addition, they help to adjust the tax system and develop individual approaches to different categories of citizens. What are the special tax regimes, and what functions they perform - let's see below.

The concept and types of special tax regimes

A special tax regime (SNR) is a type of taxation that has distinctive characteristics from those generally established in the Tax Code of the Russian Federation, with the exception of section 8.1, which contains the rules governing the SNR.

Among the special tax regimes, there are five regimes:

1. . A simplified tax payment system or the so-called “simplification”, which is usually used when doing business. It includes a large number of payments that are within the framework of medical and pension insurance. Such a system is not mandatory, and involves two forms introduced since 2014. Under the simplified tax system, income tax rates are 6%. However, if these are revenues paid to the state and reduced by the amount of expenses, the rate is 15%.
2. . This type of tax regime is also called “imputation”. Uniform taxes on imputed income have also become non-enforceable since 2016. Such a system is usually used in conjunction with the main taxation system. It is designed for specialized activities, including veterinary services, motor vehicle and real estate business, advertising, etc.
3. . The system of taxation regulating agriculture, which helps in the work of agricultural producers. It is applied instead of income tax, property tax and VAT. Since 2017, the rate has risen from 18% to 24%.
4. PSN. This is a patent system introduced to regulate patent activity. It can be used only by those individual entrepreneurs who are engaged in special activities indicated on the websites of the tax services of the constituent entities of the Russian Federation. Such a system replaces VAT, personal property tax, personal income tax. The rate is 6%.
5. PSA. Such a system is rarely used and is relevant only when taxes are paid during the implementation of an agreement on the division of goods. Such legal relations are possible when foreign and national enterprises are engaged in the extraction of mineral raw materials. The rate is calculated individually.

Which chapters of the Tax Code of the Russian Federation regulate special tax regimes, by whom they can be applied and on what grounds, it is proposed to find out from the table that you can.

Knowing about special tax regimes is necessary not only for an economist or accountant, but also for a businessman, since this is important for the competent management of one’s business and optimization of work with funds within an enterprise.

General characteristics of the CHP

Special tax regimes are a special set of rules established separately for certain social groups, types of activities, etc. Among the main characteristics of special taxation regimes are the following:

• With the exception of the SPR, all types of special regimes can only be used by small businesses.
• UNS, UTII and ESHN can be used by enterprises and individual entrepreneurs, and PSA - exclusively by enterprises, PSN - exclusively by individual entrepreneurs.
• All special modes (except for the simplified tax system) can only be used for certain objects that are specified in the Tax Code of the Russian Federation or established by local governments. The simplified tax system is used by large business representatives under the conditions prescribed in chapter 26.2 of the Tax Code.
• Under all systems (except for the PSA), a single special tax is paid instead of income tax, property tax and VAT. As for the PSA, in this case a certain preferential system and a special tax will operate.

The tax period is determined depending on the specific system. So, the declaration for taxes of the UAT and ONS is submitted once a year, for UTII - per quarter, for PSN - per year or during the payment period, PSA - depending on the period of each tax. These and other characteristics can be found in the table,.

Conditions for the application of special tax regimes

What conditions exist and are currently in effect for the most popular special tax regimes, we will consider below:

ESHN

This is a single tax on agriculture. There are special requirements for the income of the enterprise:

• The share of income from the sale of agricultural products should be at least 70% of the total revenue. At the same time, there are no limits in terms of revenue - they can be absolutely anything.
• If the company is engaged in catching and harvesting fish, then the number of employees should be no more than 300 people.

USN

"Simplification" can be used subject to the following conditions:

• The company should not be a state or budgetary institution, as well as an insurer, pawnshop or investment fund.
• The authorized capital may contain no more than 25% of the participation of third-party organizations or enterprises.
• The company cannot engage in gambling or mining activities.
• The annual number of employees cannot exceed 100 people.
• For 9 months of the year preceding the year of the establishment of the simplified tax system, the company's income was not higher than 45 million. This figure is calculated taking into account VAT and inflation.

UTII

It can be used as an independent tax regime, or as an additional one, for example, in combination with the simplified tax system. To switch to UTII, a company does not need to somehow limit itself in terms of revenue, but it is worth adopting the following rules:

• If the company is engaged in sales on a specially available area for this purpose, then this area should not exceed 150 square meters.
• The number of employees of the enterprise for the current and last year cannot be more than 100 people.
• The types of activities for which UTII is applicable are clearly reflected in paragraph 2 of clause 346.26 of the Tax Code of the Russian Federation.

When switching to a certain tax regime, it is necessary to take into account both federal and regional features of the transition. To clarify these features, you will need to contact the local Tax Service.

SNR among small businesses

The Tax Code provides special opportunities for small businesses. In this case, one of the most important tax regimes is noted - a simplified taxation system or “simplified”. It can be used by both organizations and individual enterprises. The advantages of such a system are as follows:

• For organizations. Taxation on the profit of the organization becomes uniform and is no longer calculated in accordance with Chapter 25 of the Tax Code of the Russian Federation. In the case of VAT, the tax will not be calculated according to Chapter 30 of the Tax Code of the Russian Federation. These taxes are replaced by a single one, that is, the accountant will have to make calculations only for a single tax regulated by a “simplified tax”.
• For individual entrepreneurs. In this case, the tax on the income of an individual will not be calculated in accordance with Chapter 23 of the Tax Code, and the tax on property will not be calculated either. Both of them are replaced by a single tax levy introduced by simplified taxation.

Note that the single tax introduced by the simplified system is not all the fees that will need to be done in favor of the state. You will also need to pay insurance premiums in the PF; water taxes; state fees; personal income taxes; transport and land taxes; mineral taxes.

Please note that not all enterprises and individual entrepreneurs can take advantage of the simplified tax regime - for this you must meet certain criteria. These criteria are enshrined in Chapter 26.2 of the Tax Code of the Russian Federation.

Video: SNR for subjects of small taxation

In the general study of taxes and taxation, careful attention is paid to special tax regimes. Detailed information about them with vivid examples is in the following video:

Any special tax regime a person can choose completely independently. Of course, it is important to pay attention to what types of tax regimes are right for you, that is, which types you meet and which you do not. In any case, this is a great opportunity to avoid paying all or some of the federal taxes.

What does the legislation of the Russian Federation consist of taxes and fees

1. from the Tax and Budget Codes

from the Tax and Customs Codes

from the Tax Code and federal laws on taxes and fees adopted in accordance with it

2. Is it possible to establish differentiated tax rates depending on the form of ownership, citizenship of individuals or the place of origin of capital

possible depending on ownership

possible depending on the origin of capital

impossible

3. How are irremovable doubts, contradictions and ambiguities of tax legislation interpreted?

1. in favor of the tax authority

2. in favor of the taxpayer

3.resolved by the courts

What acts of legislation on taxes and fees can be retroactive

1. establishing new taxes

raising tax rates

aggravating the responsibility of taxpayers for committing a tax offense

none of the above

Which of the acts of legislation on taxes and fees cannot be retroactive

1. waiving taxes and fees

   improving the position of taxpayers

   worsening the situation of taxpayers

What is the difference between "tax" and "fee"

1. they do not differ

   differ in the order of implementation

   the fee is set for the commission by the authorities in relation to the payer of legally significant actions

What types of taxes are established in the Russian Federation by the Tax Code

1. federal, regional, city, settlement

   federal

   federal, regional and local

What are federal taxes

1. taxes established by the Tax Code of the Russian Federation

   taxes paid to the federal budget

   taxes established by the Tax Code of the Russian Federation and mandatory for payment throughout the territory of the Russian Federation

Regional taxes are set:

1. Tax Code of the Russian Federation

   Laws of subjects of the Russian Federation on taxes

   The Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation on taxes and fees

When the tax is considered established

1. the object of taxation is determined

   taxpayers identified

   taxpayers and elements of taxation are defined

Special tax regimes are established:

1. Tax Code of the Russian Federation

   Government of the Russian Federation

   State Duma

   Federation Council

On what grounds for tax purposes can payers be classified as related persons?

1. one organization directly participates in another organization and its share of participation is more than 25%

   an individual is subordinate to another individual by official position

   persons are related to each other

   between the taxpayers signed an agreement on joint activities

Answer: 1,2,3

Which of the following is not a taxpayer's right

1. the right to receive free of charge from the tax authority at the place of registration of regulatory and legislative documents on taxes and fees

   the right to be present at an on-site tax audit

   the right to receive a deferment, installment plan and tax credit in the manner and on the terms established by the Tax Code of the Russian Federation

Which of the following is not a duty of the taxpayer

1. register with the tax authority

   keep proper records of income

   submit declarations to the tax authority for those taxes for which this is established by the Tax Code of the Russian Federation

   acquisition of tax regulations

Which of the following is not a duty of the tax authority?

1. observance of tax secrecy

   refund or offset of overpaid or overcharged taxes

   keeping records of organizations and individuals

   investigation of tax crimes

What is the object of taxation

1. taxpayer's property

   taxpayer's income

   sales operations, property, profit, income, cost of goods (works, services) sold, or another object, the presence of which is associated with the emergence of an obligation to pay taxes and fees

What is the sale of goods, works, services

1. transfer of ownership on a reimbursable, and in some cases, free of charge basis.

   transfer of ownership free of charge

   transfer of ownership on a reimbursable basis

In which case tax inspectorates have the right to check the transaction price

1. anyway

   between related parties

   for excisable goods

   on barter transactions

   on foreign trade transactions

   if the price of the goods deviates from the market by 15%

Answer: 2,4,5

What is income for tax purposes

1. proceeds from the sale of products (works, services)

   taxpayer's profit

   economic benefit in cash or in kind

What are dividends

1. payments to shareholders (members) of an organization in the form of transfer of shares of the same organization into ownership

   any income received by a shareholder (participant) from the organization in the distribution of profit after taxation

How to collect tax from an organization

indisputably

judicially

How tax is collected from a taxpayer - an individual

1. indisputably

   judicially

In case of non-payment or incomplete payment of tax

1. the obligation to pay tax is enforced by foreclosing the accounts of the taxpayer or tax agent

   obligation to pay tax is enforced through legal proceedings

Whether tax is collected from the deposit account of the taxpayer

1. Is it possible to collect tax at the expense of non-monetary property of the taxpayer?

   1. possible anyway

   2. only in relation to a taxpayer - a legal entity or an individual entrepreneur

What is the tax base

1. monetary object of taxation

   cost, physical or other characteristics of the object of taxation

What is the procedure for setting tax rates

1. established by the decision of the Government

   established by the Tax Code of the Russian Federation

   set by the decision of the President

   are established by the Tax Code of the Russian Federation on federal taxes and the Tax Code of the Russian Federation and the laws of the subjects of the federation and acts of local governments in relation to regional and local taxes

What is a tax period

1. calendar year

2. calendar year or other period of time after which the tax base is determined or the tax amount is deducted

When paying tax in violation of the deadline

1. the taxpayer is fined

   taxpayer pays interest

   the taxpayer pays fines and penalties

What is the procedure for writing off bad debts on taxes

1. by decision of the President

   by decision of the State Duma

   by decision of the Government for federal taxes and the executive bodies of the subjects of the federation and local self-government for federal and local taxes

   by decision of the Federation Council

How long does it take for a bank to execute an order to transfer tax?

1. within 10 days

   within one business day

   within three days

Which bodies are competent to decide on changing the deadline for paying taxes?

1. Government of the Russian Federation

   tax authorities in coordination with the financial authorities of the constituent entities of the federation or local self-government

   authorities

What is a tax return

1. tax calculation notice

   income statement

   statement of the taxpayer on the income received and expenses incurred, sources of income, tax benefits and the calculated amount of tax or other data related to the calculation and payment of tax

Which authorities are authorized to exercise tax control

1. financial

   tax

   relevant levels of government

Which body decides on the registration of the largest taxpayers

1. Ministry of Finance of the Russian Federation

   The Federal Tax Service

   Executive authorities of the relevant levels

Which body decides on the specifics of registration of foreign organizations

1. Government of the Russian Federation

   Ministry of Finance of the Russian Federation

   The Federal Tax Service

What is a cameral tax audit

1. single tax check

   verification of the correctness of the calculation of taxes for the tax period

   verification based on the submitted declarations and related documents at the location of the tax authority

Who makes the decision to conduct an on-site tax audit

1. Government of the Russian Federation and authorities of regions and local self-government

   head of the tax authority

   financial authorities

Can a repeated field tax audit be carried out for one tax during the tax period

How long can an on-site tax audit take?

2. no more than 2 months

   no more than 2 months, in exceptional cases no more than 6 months

What is the order in which documents are seized during an on-site tax audit?

1. in an arbitrary

   on the basis of a reasoned decision of an official of the tax authority

   By the tribunal's decision

How long does it take to complete an on-site tax audit report?

1. 10 days after the issuance of the verification certificate

   1 month after the issuance of the verification certificate

   2 months after the issuance of the verification certificate

Which authorities are competent to consider cases on the recovery of tax sanctions from individuals

1. financial authorities

   judiciary

   tax authorities

What is meant by tax liability

1. any non-payment or underpayment of tax

   a guilty act of a taxpayer for which liability is provided for in the Tax Code of the Russian Federation

   intentionally committed act entailing non-payment or underpayment of tax

At what age can an individual be held liable for a tax offense?

4. from any

Who is responsible for proving the taxpayer's guilt?

1. on financial authorities

   on the judiciary

   at the tax authorities

How the irremovable doubts of the guilt of the taxpayer are interpreted

1. in favor of the decision of the tax authority

   in favor of the taxpayer

Eliminates guilt in committing a tax offense

1. availability of clarifications on this issue in the press

   availability of an audit opinion

   availability of written explanations given by the financial authority or other authorized state body (its official)

Who determines the circumstances mitigating or aggravating liability for violation of tax laws

1. financial authority

   tax authority

4.court or tax authority

How the size of the tax sanction changes in the presence of extenuating circumstances

1. reduced by 10%

   reduced by at least 2 times

   canceled

How the size of the tax sanction changes in the presence of aggravating circumstances

1. increases by at least 2 times

   increases by 50%

   increases by 10%

How are tax penalties calculated?

1. in the undisputed

   in judicial

What is the statute of limitations for tax violations?

1. Who is authorized to decide on the application of sanctions to banks that have violated the obligations stipulated by the legislation on taxes and fees

   1. central bank

      tax authorities

4.financial authorities

55. Who is the VAT payer

1.organization

3. organizations, individual entrepreneurs and persons recognized as VAT payers in connection with the movement of goods through the customs territory of the Russian Federation

56. What kind of tax is VAT

1.federal

2.regional

3.local
Answer:1

What budget does VAT go to?

1.in federal and regional

2.in federal

3.to the regional

4.Regional and local

58. How is the tax base for VAT determined when selling goods (works, services) in kind or in the form of a gratuitous transfer

1. by agreement of the parties

2. by decision of the tax authority

3. at market prices

59. Which of the listed enterprises are exempted from the obligations of VAT payers

1.Enterprises selling products for export

2.enterprises that have switched to a simplified taxation system

3.enterprises producing excisable products

4. enterprises transferred to the payment of UTII
Answer: 2.4

60. Are there tax deductions for “input” VAT for small businesses that have switched to special tax regimes

How is the tax base determined when importing goods into the customs territory of the Russian Federation

1.How is the customs value of the goods

2.as the customs value of goods, increased by the amount of excises

3.as the sum of the customs value of goods, excise taxes and customs duties

Does the tax base for VAT increase by the amount of advance payments received on account of future deliveries

What is the tax period for VAT

2. quarter

4. month, except for enterprises whose sales revenue during the quarter does not exceed 1 million rubles. per month

What VAT rates are currently in effect

Which document establishes the distribution of VAT for budgets of different levels

2. Federal law On the budget for the corresponding year

3.Budget Code of the Russian Federation

4.instruction of the Federal Tax Service of the Russian Federation

Which of the following goods are subject to a zero tax rate?

1. vegetable oil

2.goods for children

3.medicines

4.medical products

5.goods sold for export

6. goods imported into the customs territory of the Russian Federation

What is the moment of determining the tax base for VAT

1. day of shipment (transfer) of goods, works, services

2.day of payment for shipped goods (works, services)

3.depends on the accounting policy of the enterprise

4. the earliest of the two dates: the day the prepayment is received or the day the goods are shipped from the warehouse

Within what period from the date of shipment of the goods the seller must issue an invoice

Are the amounts of VAT presented to the taxpayer or actually paid by him when importing goods into the customs territory of the Russian Federation accepted for deduction on expenses that form the tax base for income tax?

3. no, except in cases where the taxpayer is not a VAT payer

What is the deadline for VAT payment?

1.5 days after the end of the tax period

2.10 days after the end of the tax period

3.20 days after the end of the tax period

4. within the calendar month following the past tax period

What regulatory legal acts establish the terms for paying VAT when importing goods into the customs territory of the Russian Federation

1. budget legislation of the Russian Federation

2. Decrees of the Government of the Russian Federation

3.Customs legislation of the Russian Federation

4. by order of the Ministry of Finance of the Russian Federation

What is excise tax

2.indirect

What legislation or by-law regulates the distribution of excise taxes among the links of the budget system

1.tax

2. budget

3. Decree of the President of the Russian Federation

4. Decree of the Government of the Russian Federation

Who is the payer of excises

1.organizations - legal entities

2.organizations and individual entrepreneurs, if they perform operations subject to excise taxation

3.organizations that sell and manufacture products for export

Which of the following goods are subject to excise duty?

1.tobacco products

2.jewelry

3.motor oil

4. cognac alcohol

6.fur products

7. straight-run gasoline

8. sturgeon caviar

Answer: 1,3,4,5,7

How is the excise rate set?

1. ad valorem

2.specific

3.ad valorem or specific

Who is responsible for the fulfillment of the obligation to pay excise duty under the terms of the agreement on joint activities

1. such persons are not excise payers

2.are jointly and severally liable

3. Responsibility is borne by the participant who is entrusted with the responsibility to manage the affairs of a simple partnership

What is the object of excise taxation

1.sale of excisable goods

2.sale of excisable goods on the territory of the Russian Federation

3. the object of taxation is determined in accordance with the type of excisable goods

What document is required to exempt the taxpayer from paying excise duty when selling excisable goods for export

1. bank guarantee or bank guarantee

2. third party guarantee

3. guarantee of the Government of the Russian Federation

4. guarantee of a representative body of power of a subject of the federation or local self-government

How the tax base is established for excisable goods when they are imported into the customs territory of the Russian Federation in relation to goods to which the ad valorem rate is applied

1.according to customs value

2.at market price

3. at the customs value increased by the amount of VAT

4. at the customs value increased by the amount of customs duty

5. at the customs value, increased by the amount of VAT and customs duty

Which of the following goods is subject to ad valorem excise duty?

1. natural wines

2.ethyl alcohol

3. passenger cars

4. straight-run gasoline

5.none of the above

Which of the following goods is subject to the combined excise rate?

1.diesel fuel

2.cigarettes without filter

3.champagne wines

5.filtered cigarettes

What is the tax period for excises

1.calendar year

2. quarter

Where do the excise amounts calculated by the taxpayer when selling excisable goods and presented to the buyer belong?

1.on the financial result

2. on profit remaining after tax

3. for expenses deductible when calculating income tax

The procedure for paying excises when importing excisable goods into the customs territory of the Russian Federation is established:

1 Ministry of Finance of the Russian Federation

2. Federal Customs Service of the Russian Federation

3. Government of the Russian Federation

4. tax laws

5. customs legislation

86. What group of taxes does personal income tax belong to

1. federal

2.regional

3.local

What budget does personal income tax go to?

1federal and regional

2.regional

3.local

4.regional and local

Who is the taxpayer of personal income tax

1. individuals, residents of the Russian Federation

2. individuals and individual entrepreneurs, residents of the Russian Federation

3. individuals who are residents of the Russian Federation and individuals who are not residents of the Russian Federation, but receive income from sources in the Russian Federation

Which of the following types of income is not subject to income tax?

1.material benefit from interest on borrowed funds

2.Unemployment benefits

3. performance bonus

4.additional payment for a scientific degree

5. free representation of residential premises, carried out in accordance with applicable law

6.alimony

7. additional payments for night work

8.income of an individual entrepreneur transferred to the payment of a single tax on imputed income

Answer: 2,5,6,8

Can a standard tax deduction for a child of 20 years be presented?

3.yes, if the child is a full-time student of an educational institution

Does the taxpayer have the right to a social tax deduction if he transferred a charitable contribution to the development of a private theater

Is a taxpayer treated in England entitled to a social tax deduction

Does a taxpayer who has sold an apartment that he has owned for 4 years have the right to a property tax deduction in the amount of funds received from the sale

3. has, but in the amount of not more than 2 million rubles.

Does an individual entrepreneur have the right to a professional tax deduction in the event of the acquisition of premises used for both housing and production needs

2.does not have

3. has only part of the costs for the acquisition of production space, if it is possible to allocate such costs.

Does a taxpayer - an individual entrepreneur have the right to a professional tax deduction if he cannot document his expenses

1.has the amount of declared expenses

2.Has a 20% income

3.does not have

2.Has a 20% income

3.Has between 20 and 40% of income, depending on the type of activity

4.does not have

Do the subjects of the Federation have the right to change the amount of tax deductions

2. have within the limits established by the Tax Code of the Russian Federation

3. have only social and property tax deductions within the limits established by the Tax Code of the Russian Federation

What is the personal income tax rate of a non-resident taxpayer who received income in the territory of the Russian Federation

What is the personal income tax rate of a taxpayer - a Russian organization that received dividends from participation in the activities of another Russian enterprise

The taxpayer, a teacher at a medical university, received income from his main job and for consulting at a clinical hospital. At what rate will he pay income tax?

What is subject to income tax

1.income of organizations

2.material benefit

3. taxpayer's profit

4.gross profit

How are income received by a taxpayer classified?

1. Income from core activities and other types of income

2. income from the sale of goods (works, services) and from the sale of property

3. sales income and non-operating income

What group of taxes does corporate income tax belong to?

1.to federal taxes

2. to regional taxes

3.To local taxes

Which budget receives income tax

1.to the regional

2.to regional and local

3.in federal

4.in federal and regional

Are banks and insurance companies subject to income tax?

3.are the core business

Are casinos subject to income tax?

Does the income of the organization, calculated for the purpose of taxation of profits, reduce the negative result from the sale of goods (works, services)

1.reduces

2.does not reduce

3.reduces in cases provided by law

What tax rate is currently applied when taxing profits

1.depending on the type of activity

2. depending on the form of ownership

3.20% for all forms of ownership and activities

Do the authorities of the subjects of the federation have the right to change the income tax rate

1.have but not more than 4.5%

2.do not have

3.Available in any size

Are advances received as prepayments for goods (works, services) taken into account when determining the taxable base for income tax on an accrual basis?

Are the funds received in the form of a contribution to the statutory fund taken into account when determining the tax base for income tax

Are funds received under a credit or loan agreement taken into account when determining the taxable base for income tax

What is meant by the expenses of the enterprise for the purposes of taxation of profits

1.any costs incurred

2.production costs

3.economically justified and documented costs

4.costs incurred within the established standards

Does the cost of material costs include the cost of workwear

3.included only for industries for which the legislation defines the mandatory use of workwear

Are bonuses received at the end of the year included in the cost of wages

1.included if payments are provided for by the employment contract

2.turn on anyway

3.not included

How many types of depreciation are provided for income tax purposes

3. depending on the accounting policy of the enterprise

What types of expenses include expenses in the form of interest on debt obligations

1. to sales costs

2. to non-operating expenses

Do the costs of canceled production orders reduce the tax base

What is doubtful debt

1. any debt not repaid on time

2. any debt not repaid during the tax period

3. debt not repaid within 90 days

4. any debt not repaid on time, not secured by a pledge or a bank guarantee

What is the amount of the allowance for doubtful debts included in the expenses of the taxpayer

1. all doubtful debts

2.bad debt

3. debt with a maturity of 90 days + ½ debt with a maturity of 45 to 90 days

Are dividend payments deductible for income tax purposes?

What method of recognition of income and expenses for profit tax purposes is used by an organization with a quarterly sales volume of 1 million rubles.

1.any, depending on the chosen accounting policy

2.accrual method

3.cash method

What method of recognition of income and expenses is used for the purposes of taxation of profits by banks

1.cash

3.accrual method

What method of recognition of income and expenses for profit tax purposes is used by an organization with a quarterly sales proceeds of 800 thousand rubles.

2.accrual method

3.cash method

During what time the taxpayer has the right to carry forward losses for the purposes of taxation of profits.

4. term is not limited

A foreign organization chartering a passenger ship pays tax at the rate

A foreign organization received dividends from a Russian organization. What income tax rate applies?

The Russian organization received dividends from the Russian organization. What rate applies?

What is the procedure for calculating income tax

1.down payments

2.quarterly payments

3.annual payments

What is the tax period for income tax

3.quarter

Does an organization with branches calculate the income tax received by the federal budget by distributing the amounts by divisions

What is tax accounting

1.a kind of accounting

2.separate accounting of income and expenses from sales and non-operating

3. a system for summarizing information to determine the tax base based on the data of primary documents

Material costs include

1. to direct costs

2. to indirect costs

3. to direct expenses in accordance with the applicable accounting policy

Audit costs include

1. to direct costs

2. to indirect costs in accordance with the applicable accounting policy

Direct costs are written off

Indirect costs are written off

1. in full for the expenses of the current period

2.partially allocated to deferred expenses

What type of tax is the water tax

1. federal

2.regional

3.local

Who is the payer of the water tax

1.individuals using water resources

2.legal entities using water resources

3. legal entities and individuals using water resources

What is the tax period for water tax

1.quarter

140. How is the tax base determined for water abstraction when calculating the water tax

1. as a percentage of the sales volume of the taxpayer

3. as the volume of water taken from the water body for the tax period

141. How is the tax base for water tax determined when using water bodies for the purposes of electric power industry

1.as the amount of electricity produced

2. in fixed amounts for the tax period

3.as the amount of water consumed

142. Will the water tax rate change when water is taken in excess of the limits

2.increases 2 times

3.increases 5 times

What group of taxes does the MET belong to?

1. federal

2.regional

3.local

What budget does the VAT go to?

1. federal

2.regional

3. federal and regional

4.local

How is the MET taxpayer registered?

1. at the place of registration of an individual

2. at the place of registration of a legal entity

3. at the location of the subsoil plot provided to the taxpayer for use

Which of the following is not subject to NDPI taxation

1.minerals extracted from mining waste

2. a common mineral mined by an individual entrepreneur and used for personal needs

3. mined geological collection materials

4.flammable natural gas extracted from oil wells

5. natural salt

What is the procedure for determining the amount of extracted minerals when calculating the tax base for MET

1.Direct method

2.indirect method

3. depending on which method is reflected in the accounting policy

4.only if it is impossible to determine by a direct method, then an indirect method is used

What is the tax period for MET

3.quarter

What type of tax rate is applied when calculating the MET

1. ad valorem

2.specific

3.depending on the type of mineral

Is there a zero tax rate on the extraction of obtained minerals

3. yes, but only in cases provided for by the Tax Code of the Russian Federation

4.yes, by decision of the Government of the Russian Federation

What document establishes the regulation of special tax regimes

1. Budget Code of the Russian Federation

2.Constitution of the Russian Federation

3. Decree of the Government of the Russian Federation

4.Tax Code of the Russian Federation

Is the transition to the payment of the Single Agricultural Tax voluntary?

Which of the following taxes are paid by agricultural producers-organizations that have switched to the Unified Agricultural Tax

1.transport tax

2. income tax

4..value added tax on import transactions

Answer: 1,3,4,5

Do organizations with branches have the right to switch to paying a single agricultural tax

What is recognized as the object of taxation by the unified agricultural tax

2.profit

3.sales proceeds

4. income minus expenses

What is the tax period for the unified agricultural tax

2. quarter

Who is the single tax payer under the simplified taxation system

1.organization

2.individual entrepreneurs

3.organizations and individual entrepreneurs

Is the transition to the simplified tax system voluntary

What is the object of taxation under the simplified tax system

2. income minus expenses

3.sales proceeds

4. income or income minus expenses at the choice of the taxpayer

What is the tax rate for taxing income minus expenses

4.15%, but by decision of the regional authorities, it can be reduced to 5%.

Does the taxpayer of the simplified tax system have the right to carry forward losses for the future

3.yes, but only losses received during the period of work on the simplified tax system

With the simplified tax system, the list of expenses that reduce the taxable base is

1.open

2.closed

The minimum tax provided for under the simplified tax system for payers whose object of taxation is income minus expenses is credited

1. to the federal budget

2. to the regional budget

3. to social funds
Answer:3

How are the costs of acquiring fixed assets from enterprises that have switched to the simplified tax system written off?

1. A straight-line depreciation method is applied

2. any depreciation method provided for by the Tax Code of the Russian Federation is applied

3.immediately at the time of registration of the equipment

Does an individual entrepreneur using the labor of 2 employees have the right to transfer to paying a patent

Do the contributions to the Pension Fund reduce the amount of the single tax levied in connection with the application of the simplified tax system?

3.reduce, but not more than 50%

Does an organization have the right, the proceeds from the sale of which for the 9 months preceding the transition to the simplified tax system, is 8 million rubles, the number of employees is 93 people. and the residual value of the equipment is 112 million rubles, the transition to USK

Is it supposed to pay a single tax under the simplified tax system in advance payments

Is the transition to UTII voluntary

Who decides on the introduction of UTII

1. Municipal representative authorities

2. Legislative authorities of the subject of the federation

3.Ministry of Finance of the Russian Federation

4. Federal Tax Service of the Russian Federation

Which of the following activities can be transferred to UTII

1.construction and repair

2.household services

3.audit services

4. retail trade in stationary premises up to 150 sq.m.

5.medical services

6.provision of services for the storage of vehicles

Answer: 2, 4.6

What is imputed income

1. taxpayer's annual income for the previous tax period

2. average annual income of the taxpayer for the previous 5 years in comparable prices

3. potential income of the taxpayer, calculated taking into account factors that directly affect the receipt of income

What is the basic yield on UTII

1. the average annual income of the taxpayer, calculated for 5 years per unit of physical indicator

2. conditional monthly return per unit of physical indicator

What is the tax period for UTII

3.quarter

What is the tax rate for UTII

1.the rate depends on the types of activities

Do UTII payers have the right to reduce the amount of tax on the amount of payments for mandatory pension insurance of employees

3.have but not more than 50%

Where are UTII amounts credited?

1. to the federal budget

2. to budgets of different levels and state extra-budgetary funds

3. to the federal budget and the Pension Fund

4. to the accounts of the treasury bodies with subsequent distribution in accordance with the budget legislation

Who is the taxpayer in the performance of a production sharing agreement

1.organizations and individuals involved in the development of deposits provided for by the Law of the Russian Federation "On Production Sharing Agreements"

2. organizations and individual entrepreneurs that are investors in a production sharing agreement

Are the investors of the Production Sharing Agreement MET payers?

What is recognized as the income of the investor of the production sharing agreement

1. received profit from sales and non-operating income

2.sales proceeds

3. the cost of profitable products owned by the investor under the terms of the agreement and non-operating income

Who is the vehicle tax payer

1.legal entities

2.legal and natural persons

3. persons to whom vehicles are registered in accordance with the law

Who sets the transport tax

1. Ministry of Taxes and Duties

2.Tax Code

3. Tax Code and laws of the subjects of the federation

What is the object of taxation

1.trucks and cars

2.aircraft and helicopters, ships and yachts

3. vehicles duly registered in accordance with the legislation of the Russian Federation

What determines the tax base for cars when calculating transport tax

1.depending on the country of manufacture

2.according to the service life of the car

3.depending on the car's horsepower

Do the authorities of the subject of the federation have the right to arbitrarily set the transport tax rate

3. have the right to change the rate 3 times upwards

4. have the right to change the bet 5 times in any direction

Is it possible to establish a differentiated tax rate of transport tax depending on the category of the vehicle

The tax on property of organizations is established:

1.Tax Code of the Russian Federation

2.Budget Code of the Russian Federation

3. Laws of the subjects of the federation

4. Tax Code of the Russian Federation and the laws of the subject of the federation

Who is the taxpayer of corporate property tax

1. Russian organizations

2. Russian organizations and individual entrepreneurs

3.Russian organizations and foreign organizations operating in the Russian Federation through a permanent representative office or having property in the territory of the Russian Federation

What is the object of taxation by corporate property tax

1. fixed assets and intangible assets

2. fixed assets and current assets

3. movable and immovable property accounted for in the balance sheet as fixed assets

How is the tax base for corporate property tax calculated?

1.as the average annual value of property recognized as an object of taxation

2.as the average annual cost of fixed assets

3.as the average annual cost of fixed and working capital

At what cost is the property of organizations taken into account for the purpose of taxation by property tax

1.According to the original

2.by residual

What is the tax period for corporate property tax

3.quarter

If there is a reporting period for corporate property tax, what is its length?

1.not provided

2.quarter, half year, 9 months

3.quarter

Who sets the corporate property tax rate?

1.Tax Code of the Russian Federation

2.Budget Code of the Russian Federation

3. Federal law on the federal budget for the corresponding year

4..The laws of the subjects of the federation within no more than 2.2%

Are there tax incentives for corporate property tax?

To what budget is the real estate tax of a separate subdivision of organizations paid?

1. to the budget of the region where the main division of the organization is registered

2. to the budget of the region where a separate subdivision of the organization is registered

3. to the budget of the region at the location of the real estate object

What is the deadline for filing corporate income tax returns?

What is the procedure for establishing land tax

1.established by the Tax Code of the Russian Federation

2.established by the laws of the subjects of the federation and the Tax Code of the Russian Federation

3.is established by the regulatory legal acts of the representative bodies of municipalities and the Tax Code of the Russian Federation

4.established by the Budget Code

5.established by the laws of the subjects of the federation and regulatory legal acts of representative bodies of local self-government

What are the powers of the representative bodies of municipalities in the field of land tax legislation

1.set the tax rate

2.set the rules for land valuation

3. establish the tax rate within the limits established by the Tax Code of the Russian Federation, the procedure and terms for paying the tax
Answer:3

Do representative bodies of municipalities have the right to establish tax benefits for land tax

2.no
Answer:1

Who is recognized as a taxpayer for land tax

1.any owners of land

2.organizations - owners of land

3.organizations and individuals - owners of land on the basis of ownership, permanent use or lifetime inheritable possession

4.individuals, land owners

How is the tax base for land tax determined?

1.as the cadastral value of the land

2.as the market value of the land

3.How is the book value of the land

What legislation determines the cadastral value of land

1.budget

2.tax

3.land

4.financial

What is the tax period for land tax

How is the amount of land tax calculated by taxpayers - organizations

1.self

2.tax authority

How is the amount of land tax calculated by taxpayers - individuals (except for individual entrepreneurs)

1.self

2.tax authority

Legislation on taxes and fees is

1. Tax and budget codes

2. The Tax Code and the federal laws on taxes and fees adopted in accordance with it

3. Both answers are correct

4. Both answers are wrong.

Is it possible to establish differentiated tax rates depending on the place of origin of capital, citizenship of individuals or forms of ownership?

1. Perhaps, depending on the form of ownership

2. Impossible anyway

3. Both answers are wrong

4. Both answers are correct.

How are irremovable doubts, contradictions and ambiguities of tax legislation interpreted?

1. In favor of the taxpayer

2. In favor of the tax authority

3. Decided by the court

4. All answers are correct

5. All answers are wrong.

Who establishes special tax regimes?

1. Tax Code

2. Government of the Russian Federation.

3. Both answers are correct

4. Both answers are wrong.

What is "income" for tax purposes?

1. Proceeds from the sale of goods, works, services

2. Profit of the taxpayer

3. Economic benefit

4. All answers are wrong

5. All answers are correct

Which body decides on the registration of the largest taxpayers?

1. Federal Tax Service of the Russian Federation

2. Ministry of Finance of the Russian Federation

3. Government of the Russian Federation

4. All answers are correct

5. All answers are wrong

How is the moment of occurrence of the tax base for VAT determined?

1, As the moment of sale of goods, works, services

2. As the earliest of two dates: prepayment of goods or their shipment

3. Both answers are correct

4. Both answers are wrong

When selling which goods is the 0th VAT rate applied?

1. Children's assortment

2. Food necessities

3. Both answers are correct

4. Both answers are wrong

In what form can the excise rate be set?

1. Ad valorem

3. Specific

3. Ad valorem and specific

4. All answers are correct

5. All answers are wrong

What document is required to exempt taxpayers from excises when selling excisable goods for export?

1. Russian government guarantee

2. Guarantee of the representative authorities of the subjects of the federation

3. Bank guarantee

4. All answers are correct

5. All answers are wrong

Which of the following goods is subject to the combined excise rate?

1. Diesel oil

2. Champagne wines

3. Cigarettes

4. All answers are correct

5. All answers are wrong

Does a taxpayer have the right to a social tax deduction for personal income tax if he transferred funds for the development of a private theater?

2. Doesn't have

3. Both answers are correct

4. Both answers are wrong

Does a taxpayer who has sold a car that has been in his ownership for 4 years entitled to a property tax deduction in the amount of funds received from the sale?

1. Has only 250 thousand rubles.

2. Has a full size

3. Both answers are correct

4. Both answers are wrong

What is the personal income tax rate of a non-resident taxpayer who received income from activities in the territory of the Russian Federation?

3. Both answers are correct

4. Both answers are wrong

What tax rate is currently applied to tax the profits of organizations?

1. Depending on the type of activity

2. Depending on the form of ownership

3. 24% for all types of activities and forms of ownership

4. All answers are correct

5. All answers are wrong

What is meant by the costs of the organization for the purposes of taxation of profits

1. Any expenses

2. Standardized costs

3. Both answers are correct

4. Both answers are wrong

What is the income tax rate for a foreign organization that received dividends from a Russian organization?

3. Both answers are correct

4. Both answers are wrong

Is a state duty a tax?

1. Is

2. Is not

3. Both answers are correct

4. Both answers are wrong

How is the amount of extracted minerals determined when calculating the tax base for MET

1. Direct method

2. Indirect method

3. Both answers are correct

4. Both answers are wrong

Is the transition to the single agricultural tax voluntary?

3. Both answers are correct

4. Both answers are wrong

Does a taxpayer of a single tax under the simplified tax system have the right to reduce the tax base for tax when acquiring fixed assets in full of their value?

2. Doesn't have

3. Has only for fixed assets acquired during the period of work on the simplified tax system

4. All answers are correct

5. All answers are wrong

Does the size of the tax base for the single tax on imputed income depend on the income of the taxpayer?

1. Depends

2. Does not depend

3. Both answers are correct

4. Both answers are wrong

Are the investors of the Production Sharing Agreement MET payers?

1. Are

2. Are not

3. Both answers are correct

4. Both answers are wrong

Do the authorities of the subjects of the federation have the right to establish regional taxes?

2. Don't have

3. Both answers are correct

4. Both answers are wrong

What rights do the authorities of the subject of the federation have in terms of setting regional tax rates?

1. None

2. Choose a rate within the limits established by the Tax Code of the Russian Federation

3. Unlimited

4. All answers are correct

5. All answers are wrong

Is the size of the tax base for the gambling business tax related to the income of the gambling establishment?

1. Tied

2. Not connected

3. Both answers are correct

4. Both answers are wrong

How is the land tax base determined?

1. According to the market value of the land

2. According to the cadastral value of the land

3. Both answers are correct

4. Both answers are wrong

Has the tax on the property of individuals been introduced in the Tax Code of the Russian Federation?

3. Both answers are correct

4. Both answers are wrong

Tax policy is:

1. Managing the country's tax relations

2. Measures to increase tax collection

3. Tax impact on production

4. All answers are correct

4. All answers are wrong

The tax system can be defined as:

1. The totality of taxes

2. Taxes and a set of rules for their functioning

3. The system of tax authorities

4. All answers are correct

5. All answers are wrong

Fiscal federalism is:

1. The system of assistance to individual parts of the budget system

2. The totality of taxes in a federal state

3. Separation of tax powers between different levels of government

4. All answers are correct

5. All answers are wrong

The transfer price is

1. Transaction price set by the parties to the transaction

2. Market price

3. Price set in transactions between related parties

4. All answers are correct

5. All answers are wrong

The 0th VAT rate is established when taxing:

1. Essential goods

2. Food

3. Import

4. Export

5. All answers are correct

6. All answers are wrong

In what case is the minimum tax set under the simplified tax system?

1. Anyway

2. If the object of taxation is income

3. All answers are correct

4. All answers are wrong

Who is a tax resident of the Russian Federation

1. Citizens of the Russian Federation

2. Citizens who own real estate in the Russian Federation

3. Individuals who actually stayed in the Russian Federation for at least 183 days within 12 consecutive months

4. All answers are correct

5. All answers are wrong

Has the tax on the property of individuals been introduced in the Tax Code of the Russian Federation?

Both answers are correct

Both answers are wrong

Tax policy is:

*Management of country tax relations

Measures to increase tax collection

Tax impact on production

All answers are correct

All answers are wrong

The tax system can be defined as:

Collection of taxes

*Taxes and the set of rules for their functioning

The system of tax authorities

All answers are correct

All answers are wrong

Fiscal federalism is:

Assistance system for individual parts of the budget system

The totality of taxes in a federal state

*Separation of tax powers between different levels of government

All answers are correct

All answers are wrong

The transfer price is

Transaction price set by the parties to the transaction

Market price

Price set in transactions between related parties

All answers are correct

*All answers are incorrect

The 0th VAT rate is established when taxing:

Essential goods

food

*Export

All answers are correct

All answers are wrong

In what case is the minimum tax set under the simplified tax system?

Anyway

If the object of taxation is income

*All answers are correct

All answers are wrong

Who is a tax resident of the Russian Federation?

Citizens of the Russian Federation

Citizens who own real estate in the Russian Federation

Individuals who actually stayed in the Russian Federation for at least 183 days within 12 consecutive months

All answers are correct

*All answers are incorrect

Indicate the correct statement regarding the tax agent

Only Russian organizations are recognized as tax agents

Only natural persons and individual entrepreneurs are recognized as tax agents

Tax agents are persons who, in accordance with the Tax Code of the Russian Federation, are responsible for calculating, withholding from the taxpayer and transferring taxes to the budget system.

* The tax agent is obliged to inform the tax authority at the place of his registration in writing about the impossibility of withholding tax from the taxpayer and about the amount of his tax debt.

The following forms of tax rates are established in the Russian Federation:

Specific

ad valorem

Combined

*Specific, ad valorem and combined

Tax offenses in accordance with the Tax Code of the Russian Federation include:

violation of the deadline for registration with the tax authority

failure to file a tax return

technical error in tax calculation

*all listed

Tax sanctions are established by the tax authorities in the form of

confiscation of property

*monetary penalties (fines)

liquidation of the organization

Specify transactions subject to VAT

The investor sells the shares he owns by right of ownership

*The Bank holds securities

The Bank sells government securities owned by it

The bank placed government securities with a face value of 100 thousand rubles. at a price of 80 thousand rubles. The fee for the placement of securities amounted to 800 rubles without VAT.

Calculate the bank's tax liability for VAT

A foreign organization received income in the form of interest on a bill in the territory of the Russian Federation. What is the income tax rate?

The following types of income are not subject to personal income tax:

Income from the sale of government securities

*Shares received by the spouse as a gift from the spouse

Income from the redemption of a bond issued by OJSC

Interest income on savings certificate

Can local taxes be introduced that are not provided for by the Tax Code

A Russian organization pays dividends to an individual who is a resident of the Russian Federation. At what rate will tax be paid on dividends?

A Russian organization pays dividends to a foreign organization registered in a country with which there is no international tax treaty. What is the tax rate on dividends?

An individual not residing in the territory of the Russian Federation received dividends in 2010 from a Russian organization. At what rate will the tax be paid?

At what rate will be taxed the profit of a broker - a legal entity, received as a result of its activities as a commission agent

The following taxes are federal taxes except:

corporate income tax

* corporate property tax

value added tax

water tax

The tax base for income tax at Roza JSC amounted to 1 million rubles. Calculate the tax and distribute it among the budgets:

to the federal budget - 65 thousand rubles, to the regional - 175 thousand rubles.

* to the federal budget - 20 thousand. rub., in the regional -180 thousand rubles.

to the federal budget - 50 thousand rubles, to the regional budget - 170 thousand rubles, per month

Includes from real estate located on the territory Russian Federations. Other types of shares are not taxed in Russian Federations ...

Tax Code of the Russian Federation Part One

Document

07/27/2006 N 137-FZ) 1. Legislation Russian Federations about taxes And fees includes from of this Code and adopted in accordance with it ...) for comparable transactions, on the basis of what calculates the amount of income (profit ...

356128 Russia, Stavropol Territory, Izobilnensky District, Solnechnodolsk village, The information contained in this quarterly report is subject to disclosure in accordance with the legislation of the Russian Federation on securities

Report

Due to what probability of presentation ... Meeting of creditors took place 15.03. ... areas of finance, taxes And fees, securities market... introduced one from legislation Russian Federations about bankruptcy...

191104 Russia, Saint-Petersburg, Liteiny pr d. 48, Letter a The information contained in this quarterly report is subject to disclosure in accordance with the legislation of the Russian Federation on securities

Report

Peace, due to what uses in... Ministries Russian Federations on taxes And fees according to the factory ... one from bankruptcy procedures provided for legislation Russian Federations on insolvency... of the Board of Directors includes from council members...

Each organization or individual entrepreneur must pay to the country's budget part of the money from their profits or income - taxes. During registration, all payers are subject to the general tax regime - a complex and inconvenient system for paying taxes for many. For .

Why are special tax regimes needed?

To support and stimulate business development in the tax system of the Russian Federation, in addition, five special ones are also provided.

They are most common in small and medium enterprises, because they can significantly simplify the system of paying taxes and filing reports, as well as save on payments.

Which operate in Russia, fully comply with generally accepted international standards and are developed on their basis.

What is a special tax regime

A special tax regime is a special procedure for determining and levying taxes, as well as exempting them from paying them, subject to certain conditions.

The purpose of its introduction is to provide start-up entrepreneurs with the opportunity to work in more favorable conditions.

The criteria by which the possibility of switching to one of the special systems is determined can be:

• type of activity in which the enterprise is engaged;
• the number of employees of the company;
• the amount of income received;
• type of ownership.

The use of special modes has such positive aspects:

• many priority business areas experience a lower tax burden;
• special conditions for paying taxes stimulate the development of small businesses;
• the level of shadow turnover is decreasing;
• in areas where special regimes are used, tax collection increases.

Common to all existing special tax regimes is that they replace a lot of fees common system by introducing a single single tax.

The specific rate, tax base and features of its calculation depend on the specific type of special regime.

Characteristics of the types of special taxation regimes

The Tax Code of the Russian Federation has five special regimes that payers can use if they have grounds for this. Each of the systems has both its advantages and disadvantages, so it is worth considering them in more detail.

Taxation system for agricultural producers

This tax regime is available only for those enterprises and individual entrepreneurs whose activities are related to agriculture. At the same time, the income from this activity should cover minimum 70% of the total income received.

Activities that fall under the ESHN:

• crop production;
• animal husbandry;
• breeding and rearing of fish;
• forestry, etc.

To be eligible to apply this tax system, entrepreneurs must produce such products, and not engage in their further sale or processing.

Switching to the ESHN modecarried out voluntarily and if there are necessary conditions for this, by submitting a special application to the tax office.

This system is in many ways similar to the simplified tax system, with the only difference being that it is used for agricultural enterprises. The single tax replaces income tax for LLC, and income tax for individual entrepreneurs, as well as for both of them - property tax and VAT (except customs). At the same time, personal income tax will continue to be paid for its employees - both for individual entrepreneurs and for enterprises.

The tax rate is 6%, and the base is profit - income received minus all documented expenses incurred. In this case, it is allowed to reduce the amount of income, subtracting from it losses for previous periods.

Simplified taxation system

This system is available for both individual entrepreneurs and legal entities. To switch to it, you need to submit a special application to the tax office. This can only be done within three days after registration newly created economic entity or from 1 October to 30 November.

For an LLC, the single tax replaces:

• income tax;
• property tax.

Individual entrepreneurs will not pay taxes such as:

• personal income tax;
• property tax.

Also, all taxpayers are exempt from paying VAT (except customs). At the same time, the obligation to pay insurance premiums to the pension fund remains with both the LLC and the individual entrepreneur.

The single tax can be calculated in two ways:

• from income received - up to 15% (a specific figure may be established by regional legislative acts);
• from the profit received (income minus expenses) - 6% of the amount.

USN is available not for all activities: banking, insurance, investment, production of excisable goods and transactions with securities are not subject to this system. For individual entrepreneurs, there is also a limit on the number of employees - they should not be more than 100. The list of restrictions for organizations is much wider:

• income from sales for 9 months of last year should not exceed 45 million rubles;
• the value of the property cannot exceed 100 million rubles;
• there should be no branches and representative offices;
• the share in the authorized capital of legal entities cannot be more than a quarter.

If during the reporting period the value of the property that was sold exceeds 60 million rubles, then both organizations and individual entrepreneurs will have to return to the general regime.

A single tax on imputed income

The application of the UTII regime is also available for both individual entrepreneurs and organizations, and since 2013 it has been completely voluntary decision payer. Its essence lies in the fact that instead of several different taxes, the taxpayer pays one, in the amount of 15% of the tax base.

The peculiarity of the regime is that the tax base does not depend on the actual result of the activity.

It doesn't matter how much income or profit, because tax is paid on imputed income.

Imputed income is a monetary amount that is set at a fixed value and is considered the average indicator of the profitability of a particular type of activity.

UTII can be combined with other regimes, since this system is used only for a legally established list of activities:

• transportation (both passengers and cargo), as well as maintenance of various types of vehicles;
• retail;
• catering industry;
• provision of veterinary services, etc.

Each region of the Russian Federation has its own list of specific activities that fall under this regime. There are restrictions on the scale of the enterprise, that is, according to criteria such as:

• number of employees (no more than 100);
• the share of other legal entities in the authorized capital (less than 25%);
• production area (depending on the type of activity).

Also, an LLC or individual entrepreneur should not be a large taxpayer. If all indicators remain unchanged, then the declaration is drawn up only once and then duplicated every three months.

With UTII, it is not possible to submit zero declarations and not pay tax if there is no activity. The taxpayer is obliged either to make all deductions on time, or to switch to another tax regime.

The system of taxation in the implementation of production sharing agreements

This regime is used in regulating relations between the parties to a production sharing agreement and replaces part of the taxes payable. The parties to the agreement are:

1. Investor is an entrepreneur who pays a certain amount of money for obtaining the right to engage in the search and extraction of mineral raw materials in the territory specified in the contract.
2. State represented by the local executive body, which grants the investor the right to use the subsoil.

In accordance with the terms of this system, in the case of extraction of valuable products, it will be divided between the investor and the state. Such a division will replace part of the taxes and fees established by law. At the same time, he must pay taxes such as:

• insurance premiums;
• income tax;
• excise;
• state duty;
• mineral extraction tax;
• payments for the use of natural resources;
• land tax;
• payment for negative impact on the environment.

Almost all of these taxes will be reimbursed to the investor in the future. The division of manufactured products can be carried out using two options:

• 75% and 25% (between the investor and the state, respectively) - the base case;
• 68% and 32%.

- everything you need to know about the calculation of the final result of the company.

The latter option is rarely used, only in exceptional cases, and may depend on the feasibility study of the project or the subsoil valuation.

Patent taxation system

This tax regime is available only for individual entrepreneurs and is aimed at stimulating the development of small businesses. It can be used by individual entrepreneurs who are engaged in a limited list of activities, for example:

• provision of hairdressing services;
• shoe repair work
• tailoring;
• cosmetic services;
• individual educational services (tutoring or conducting courses);
• design services;
• furniture repair, etc.

An entrepreneur engaged in one of these activities may apply the patent system under the following conditions:

• it has no more than 15 employees;
• its revenue for the year is less than 64.02 million rubles.

Work in progress based on the received patent- it is valid for one year and only on the territory of the subject of the Russian Federation where it was issued. The tax is set at 6% of potential income.

The latter value is prescribed in local regulations and can range from 100,000 rubles. up to 1 million rubles Also, depending on various factors, it can be adjusted using special coefficients.

At the end of the year or before the end of the patent validity period, it must be renewed - without this condition, the entrepreneur will not be able to continue working on this system.

See also this video about special taxation regimes:

Comparison of taxation principles

The application of the special regime should be based on the following principles:

1. Simplification of the taxation procedure- many taxes that exist under the general regime are replaced by one. This makes the procedure for calculating and paying them more convenient and simple.
2. Tax Favored- the special regime must have softer and more favorable conditions for the payer otherwise its use would be meaningless.
3. Voluntariness- the entrepreneur himself decides whether to remain on the general taxation regime or switch to a special one.
4. Selectivity- the legislation establishes restrictions on the type of activity and the scale of the taxpayer, who has the opportunity to switch to a special regime.
5. Coexistence- all regimes provide for the application of both a single tax and other mandatory contributions (for example, insurance).
6. substitution– single tax of each special regime replaces several others from the general system.
7. Accounting for the peculiarities of economic conditions each subject - this principle is implemented by introducing various correction factors.

The use of special regimes is aimed at helping start-up entrepreneurs and small organizations withstand the competition existing in the market and be able to continue their activities.

The conditions of special regimes help to reduce the tax burden and greatly simplify the maintenance of reporting documentation for taxpayers.

Small business is one of the fastest growing and dynamic segments of the economy. It is individual entrepreneurs who own most of the market in the field of trade, consumer services, and food production. Numerous individual entrepreneurs have been successfully engaged in meeting the needs of the population in goods and consumer services for many years. Private organizations of small forms are mobile, instantly react to market changes, adapt well to new conditions, but they are also the most vulnerable part of the economic community. The creation and development of a class of entrepreneurs in Russian conditions is very dependent on state support. One of the steps for such support was the creation of special tax regimes.

Tax incentives for firms engaged in small business were granted as part of the fulfillment of the tasks set by the federal law “On State Support for Small Business in the Russian Federation”, adopted in 1995. Under this law, in order to create conditions conducive to the development of entrepreneurship, small firms have reduced the tax burden and simplified accounting.

The Tax Code establishes the possibility of applying special tax regimes for certain categories of organizations and individual entrepreneurs.

Special tax regimes apply in several cases:

1. for agricultural producers, a special taxation procedure is established on the basis of the UAT (single agricultural tax);
2. for firms that meet certain criteria - STS (simplified system);
3. for some types of entrepreneurship established by law - UTII (single tax on imputed income);
4. for investors who comply with the terms of the production sharing agreement - preferential taxation;
5. for individual entrepreneurs carrying out activities defined in the law - work on the basis of a patent.

Tax incentives for farmers and investors who develop subsoil require special consideration. Most entrepreneurs work with the use of "simplification", "imputation" or a patent.

USN

It is set for entrepreneurs at their request, but not everyone can choose this type of taxation. The law establishes restrictions on the application of the simplified tax system:

• if the company's annual income exceeds 15 million rubles;
• if the residual value of the assets is equal to or exceeds 100 million rubles;
• if the company employs an average of more than 100 people;
• if the share of participation in the enterprise of other companies is more than 25%;
• if the company is engaged in such activities as banking, investment, insurance; has branches; is a budget organization;
• if the company produces excisable products, works in the field of mining, is engaged in gambling business;
• if the company switched to another taxation system.

An organization that has the right to apply the “simplified system” can switch to it by sending an application to the tax office before the end of the year. Then you can start working on the new system from January next year. New firms can use the simplified tax system from the moment of creation by notifying the tax immediately after registration (within a month). If the deadlines for filing an application are violated, the company loses its right to the simplified tax system and works on the basis of a common system.

"Simplifiers" are exempt from paying taxes:

• on profit (or income of individuals for individual entrepreneurs);
• on property;
• for added value.

All other taxes and obligatory payments are paid in the general order.

Before applying for the simplified tax system, it is important to determine the object of taxation: “income” or “income minus expenses”.

In the first case, the size of the single tax will be determined as a rate of 6% multiplied by the amount of income received by the company for the tax year.

In the second case, the tax rate is 15% of the difference between the entrepreneur's annual income and expenses. In different regions, it is possible to provide reduced rates to certain categories of taxpayers.

UTII

It is used only in those areas where it is provided for by the territorial legislative acts of local authorities. The rules for applying "imputation" for all territories where it is available are the same, but may have their own characteristics in each specific area. In particular, local authorities can choose which of the areas of activity listed by the tax code that fall under UTII will be subject to the use of this tax regime in their area of ​​responsibility. At the local level, the corrective coefficient K2 is also set, which is necessary when calculating the tax, ranging from 0.005 to 1. Thus, the authorities provide tax breaks at their discretion.

An organization can pay UTII if it:

• engages in activities that are subject to “imputation” under tax and local laws;
• the average number of employees working in the company is not more than 100 people;
• the share of legal entities participating in the organization is not more than 25%;
• the company does not pay ESHN;
• The organization does not rent gas stations.

Payers of UTII are free from the same taxes as firms on the "simplified". But this benefit applies only to those forms of activity for which the collection of UTII is allowed, if the organization is engaged in several lines of business.

The tax base on the "imputation" is calculated according to a special formula based on:

• the basic profitability approved by the tax authorities for each type of activity;
• physical indicators;
• correction factors K1 and K2;
• single tax rate equal to 15%.

Since 2014, the K1 coefficient has been calculated as a similar indicator used in the previous year, multiplied by the consumer price coefficient calculated by state statistics.

You can switch to "imputation" at any time, and refuse it at will - only after the end of the current year, informing the tax authorities about this. If the grounds on which the organization acquires the right to use the preferential taxation scheme are violated, then the company is forced to transfer to OSNO. Until this year, the use of UTII by an organization, if it fit the definition of a single tax payer, was mandatory. In the future, it will be possible to work on the “imputation” until the end of 2017.

Patent

Special tax regimes underwent significant adjustments in 2014. In particular, this affected the patent scheme, which is now highlighted in a separate article from the old "simplified" scheme based on the patent.

The new patent system can be applied by individual entrepreneurs of those regions whose government has adopted the corresponding law. At the same time, the entrepreneur is obliged to engage in such activities that are on the list of the relevant tax law. This list can be expanded by the subject of the federation at the expense of services related to consumer services.

An additional condition is the limitation of the number of employees of the IP - it should not be more than 15 people.

To start working on the patent system, it is necessary to submit documents for registration of a patent within 10 days in each of the areas of its activity and in all regions where the IP will work.

The tax base on a patent is considered to be the potential annual income of the entrepreneur. This indicator is set by the regions independently for each type of activity separately, ranging from 100 thousand rubles to 1 million rubles.

These figures are adjusted by multiplying by the deflator coefficient, reflecting the change in consumer prices, approved for the current year. Today, this coefficient is taken as one. When calculating the IP tax base, the physical indicators of its work can be taken into account. The patent tax rate is 6%. Entrepreneur's income is accounted for each patent separately.

In connection with the tax changes in 2014, many organizations had to switch to a different taxation system. In addition, for some special regimes, the conditions for the transition, the terms and form of notification, the procedure for reducing the tax base, and other nuances have changed. Interested persons should pay special attention to these innovations.

Special tax regimes - special taxation systems provided for by the Tax Code of the Russian Federation mainly for certain types of activities. Only one of them (STS) depends on the amount of income. Let's compare their features in relation to 2018-2019.

What are special modes

Special tax regimes form special types of tax assessment systems that differ from the generally established procedure, to which the entire Tax Code of the Russian Federation is devoted, with the exception of section VIII.1, which is reserved for describing the basic principles of each of the special tax regimes.

The possibility of establishing special regimes is provided for in paragraph 7 of Art. 12 of the Tax Code of the Russian Federation. It also defines the main approaches to the rules for their application:

• The transition to special tax regimes is based on the voluntary decision of the taxpayer.
• The fundamental moments of each of them are regulated by the Tax Code of the Russian Federation.
• Each special regime may have its own taxes that are not provided for in the main list of federal taxes in force in the Russian Federation.
• In relation to each regime, the role of the subject of the Russian Federation, in which the special regime has been introduced, is great. The subject can influence the conditions and limits of the application of the regime, the features of determining the base and the value of special tax rates, and establish an additional system of benefits. At the same time, those payments with which the special regime is not associated must continue to be paid in accordance with the rules established by the Tax Code of the Russian Federation.

What are the special modes?

There were no changes in the list of special tax regimes in 2018. It is fully given in paragraph 2 of Art. 18 of the Tax Code of the Russian Federation. These are the systems:

• for agricultural producers (ESKhN);
• simplified (USN);
• imputed tax (UTII);
• production sharing agreements (PSAs);
• patent (PSN).

Despite the fact that since the beginning of 2015 each of these systems has been affected by a number of innovations introduced into the Tax Code of the Russian Federation, their fundamental provisions have remained the same. The main change in relation to the special tax regimes of the USN and UTII was the introduction of the obligation to pay property tax on objects whose value is determined as cadastral.

Common Features of Special Tax Regimes

The existing types of special tax regimes, with a large number of fundamental differences among themselves, have a number of common features. At the same time, they are divided into the following groups in relation to:

• To the scale of activities of persons applying these regimes: the UAT, STS, UTII and PSN are intended for small enterprises, and only full-fledged taxpayers can use the PSA.
• circle of taxpayers. ESHN, USN and UTII are available to both organizations and individual entrepreneurs. PSA can be applied only to organizations, and PSN - only to individual entrepreneurs.
• Application object. ESHN, UTII, PSA and PSN are possible only for certain types of activities, and the simplified tax system - for the majority (with some exceptions).
• A set of taxes, instead of which a special tax is charged. With USHN, USN, UTII and PSN, it replaces income tax (for individual entrepreneurs - personal income tax), property (except for tax calculated from the cadastral value) and VAT. For PSA, there is no special tax as such, but a system of benefits is applied for most existing taxes, allowing the complete abolition of some of them.
• Compatibility with each other and OSNO. PSA is not compatible with any of the modes. BASIC, ESHN and USN cannot be combined with each other, but can be used together with UTII or PSN. At the same time, UTII and PSN are also compatible.

Read more about the possibility of combining modes in the articles:

• “What are the features of combining OSNO and USN?” ;
• "Distribution of costs when combining UTII and USN".

Fundamental features of special modes

However, each of the special tax regimes has its own set of individual characteristics. The most important of them are shown in Table 1.

Differences in taxation under special regimes

Special tax regimes differ significantly in terms of the tax bases to which the special tax rate applies. The base can be:

• A variable that depends on the actual amount of income (or other object of taxation under the PSA) - for the UAT, USN, PSA. At the same time, there are 2 bases for the simplified tax system with different rates: “income minus expenses” with a basic rate of 15% and “income” with a basic rate of 6%.
• Constant (subject to the invariance of the initial parameters from which its value is set) regardless of the amount of revenue - for UTII and PSN.

A set of indicators characterizing the main features of taxation under each of the special regimes is shown in Table 2.