Change of job - change of career A person needs to change the style of work, not only when he grows in position, but also when he moves from the production department to the field of marketing, from marketing to the sales department, when, after working on a contract basis, he is enrolled in

Simplified taxation system(STS) is one of the tax regimes. Simplification implies a special procedure for paying taxes for organizations and individual entrepreneurs, it is focused on facilitating and simplifying the conduct of tax and accounting representatives of small and medium businesses. The USN was introduced by the Federal Law of July 24, 2002 N 104-FZ.

Benefits of USN:

Simplified accounting;

Simplified tax accounting;

No need to provide financial statements in the IFTS;

Possibility to choose the object of taxation (income 6% or income minus expenses 15%);

Three taxes are replaced by one;

The tax period, in accordance with the Tax Code of the Russian Federation, is a calendar year, therefore, declarations are submitted only once a year;

Reducing the tax base for the cost of fixed assets and intangible assets at a time at the time of their commissioning or acceptance for accounting;

An additional plus for individual entrepreneurs on the simplified tax system is exemption from payment of personal income tax relating to income received from entrepreneurial activity. 

Disadvantages of USN:

Restrictions on types of activity. In particular, organizations engaged in banking or insurance activities do not have the right to apply the simplified tax system, investment funds, notaries and lawyers (private practice), companies engaged in the production of excisable goods, non-state pension funds ( full list presented in );

Inability to open representative offices or branches. This factor is an obstacle for companies that plan to expand their business in the future;

A limited list of expenses that reduce tax base when choosing an object of taxation of the simplified tax system "income minus expenses";

The absence of the obligation to prepare invoices under the simplified taxation system, on the one hand, is a positive factor for the company: savings in working time and materials. On the other hand, this is the probability of losing counterparties, VAT payers, since the latter in this case cannot claim VAT for reimbursement from the budget;

The impossibility of reducing the tax base by the amount of losses incurred during the period of application of the simplified tax system, when switching to other taxation regimes and vice versa, the impossibility of accounting for losses incurred during the period of application of other tax regimes in the tax base of the simplified tax system. In other words, if a company switches from the simplified tax system to the general tax regime or, conversely, from the general regime to the simplified one, then past losses will not be taken into account when calculating the single tax or income tax. Only losses incurred during the period of application of the current tax regime are carried forward;

The presence of losses does not exempt from payment minimum size tax established by law (with the object of the simplified tax system "income minus expenses");

The likelihood of losing the right to use the simplified tax system (for example, in case of exceeding the standard for revenue or headcount). In this case, it will be necessary to restore accounting data for the entire period of application of the "simplification";

Restriction on the amount of income received, the residual value of fixed assets and intangible assets;

Inclusion in the tax base of advances received from buyers, which subsequently may turn out to be erroneously credited amounts;

The need to prepare financial statements during the liquidation of the organization;

The need to recalculate the tax base and pay additional tax and penalties in the event of the sale of fixed assets or intangible assets acquired during the period of application of the simplified tax system (for taxpayers who have chosen the object of taxation of the simplified tax system "income minus expenses").

For the application of the STS, certain conditions must be met:

Number of employees less than 100 people;

Income less than 60 million rubles;

Residual value less than 100 million rubles.

Separate conditions for organizations:

The share of participation in it of other organizations cannot exceed 25%;

Prohibition of the use of the simplified tax system for organizations that have branches and (or) representative offices;

An organization has the right to switch to the simplified tax system if, according to the results of nine months of the year in which the organization submits a notification of the transition, its income did not exceed 45 million rubles ().

Under the simplified tax system, any type of activity falls, with the exception of those specified in.

Not entitled to apply the simplified taxation system:

1) organizations with branches and (or) representative offices;

3) insurers;

4) non-state pension funds;

5) investment funds;

6) professional participants in the securities market;

7) pawnshops;

8) organizations and individual entrepreneurs engaged in the production of excisable goods, as well as the extraction and sale of minerals, with the exception of common minerals;

9) organizations carrying out activities for the organization and conduct of gambling;

10) notaries engaged in private practice, lawyers who have established lawyer offices, as well as other forms of lawyer formations;

11) organizations that are parties to production sharing agreements;

13) organizations and individual entrepreneurs who switched to the taxation system for agricultural producers (single agricultural tax) in accordance with Chapter 26.1 of this Code;

14) organizations in which the share of participation of other organizations is more than 25 percent.

This restriction does not apply:

On the organization authorized capital which consists entirely of contributions from public organizations of disabled people, if the average number of disabled people among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent;

For non-profit organizations, including consumer cooperation organizations, operating in accordance with the Law Russian Federation dated June 19, 1992 N 3085-I "On consumer cooperation (consumer societies, their unions) in the Russian Federation", as well as business companies, the only founders of which are consumer societies and their unions, carrying out their activities in accordance with the said Law;

For those established in accordance with federal law"On Science and State Science and Technology Policy" budgetary scientific institutions and scientific institutions established by the state academies of sciences, economic companies whose activities consist in practical application(implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, breeding achievements, topologies of integrated circuits, production secrets (know-how), exclusive rights which belong to these scientific institutions;

For those established in accordance with the Federal Law of August 22, 1996 N 125-FZ "On higher and postgraduate vocational education"higher educational institutions that are budgetary educational institutions, and created by state academies of sciences of higher educational institutions, economic companies whose activities consist in the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs , breeding achievements, topologies of integrated circuits, production secrets (know-how), exclusive rights to which belong to these higher educational institutions;

15) organizations and individual entrepreneurs, the average number of employees of which for the tax (reporting) period, determined in the manner established by the federal executive body authorized in the field of statistics, exceeds 100 people;

16) organizations whose residual value of fixed assets, determined in accordance with the legislation of the Russian Federation on accounting, exceeds 100 million rubles. For the purposes of this subparagraph, fixed assets that are subject to depreciation and are recognized as depreciable property in accordance with Chapter 25 of this Code shall be taken into account;

17) state and budgetary institutions;

18) foreign organizations;

19) organizations and individual entrepreneurs who did not notify of the transition to the simplified taxation system within the established time limits;

20) microfinance organizations.

In connection with the application of simplified taxation, taxpayers are exempted from paying taxes applied by the general taxation system:

For organizations on the simplified tax system:

Corporate income tax, with the exception of tax paid on income from dividends and certain types of debt obligations;

Corporate property tax;

Value Added Tax.

For individual entrepreneurs on the simplified tax system:

Personal income tax in respect of business income;

Tax on the property of individuals, on property used in entrepreneurial activities;

Value added tax, with the exception of VAT paid when importing goods at customs, as well as when fulfilling a simple partnership agreement or an agreement on trust management of property).

Attention!

STS income 6%

Income minus expenses STS 15%

Within the framework of the simplified tax system, you can choose the object of taxation income or income reduced by the amount of expenses incurred ().

The tax is calculated according to the following formula ():

Tax amount = Tax rate * Tax base

For simplified system taxation tax rates depend on the object of taxation chosen by the entrepreneur or organization.

With the object of taxation "income", the rate is 6% (STS 6%). Tax is paid on the amount of income. No reduction in this rate is envisaged. When calculating the payment for the 1st quarter, income for the quarter is taken, for half a year - income for the half year, etc.

If the object of taxation is the STS "income minus expenses", the rate is 15% (STS 15%). In this case, income is taken to calculate the tax, reduced by the amount of expense. At the same time, regional laws may establish differentiated tax rates for the simplified tax system ranging from 5 to 15 percent. The reduced rate may apply to all taxpayers, or be set for certain categories.

When applying the simplified taxation system, the tax base depends on the chosen object of taxation - income or income reduced by the amount of expenses:

The tax base for the simplified tax system with the object "income" is the monetary expression of all the entrepreneur's income. This amount is taxed at a rate of 6%.

On the simplified tax system with the object “income minus expenses”, the base is the difference between income and expenses. The more expenses, the smaller the size of the base and, accordingly, the amount of tax. However, a decrease in the tax base for the simplified tax system with the object “income minus expenses” is possible not for all expenses, but only for those listed in.

Income and expenses are determined on an accrual basis from the beginning of the year. For taxpayers who have chosen the USN object “income minus expenses”, the rule applies minimum tax: if for the tax period the amount of tax calculated in the general manner is less than the amount of the calculated minimum tax, then the minimum tax is paid in the amount of 1% of the income actually received.

An example of calculating the amount of an advance payment for the object "income minus expenses":

During the tax period, the entrepreneur received income in the amount of 25,000,000 rubles, and his expenses amounted to 24,000,000 rubles.

Determine the tax base:

RUB 25,000,000 - 24,000,000 rubles. = 1,000,000 rubles.

Determine the amount of tax:

RUB 1,000,000 * 15% = 150,000 rubles.

Calculate the minimum tax:

RUB 25,000,000 * 1% = 250,000 rubles.

It is this amount that must be paid, and not the amount of tax calculated in the general manner.

There is no single answer to the question of which is better, STS 6% or STS 15%. It all depends on the ratio of income and expenses specifically in your case. If expenses make up more than 60% of income, then, as a rule, it is more profitable to use the simplified tax system of 15%, if less, then the simplified tax system of 6%. However, it should be borne in mind that a decrease in the tax base with the object “income minus expenses” with the simplified tax system of 15% is possible not for all expenses, but only for those listed in.

If you apply STS 6%, but want to add a type of activity and apply STS 15% to it, then this will not work. It is impossible to combine USN 6% and USN 15%. The added type of activity will also be at the STS 6%.

The procedure for switching to the simplified tax system is voluntary. There are two options:

1. Transition to the simplified tax system simultaneously with the registration of an individual entrepreneur or organization:

The notification can be submitted together with the package of documents for registration. If you have not done this, then you have another 30 days to think ().

2. Transition to the simplified tax system from other taxation regimes:

The transition to the simplified tax system is possible only from the next calendar year. The notice must be submitted no later than December 31 ().

The transition to the simplified tax system from UTII from the beginning of the month in which their obligation to pay a single tax on imputed income was terminated ().

To switch from the STS 15% to the STS 6% and vice versa, you must submit a notification of a change in the object of taxation. It is possible to change the object of taxation only from the next calendar year. The notice must be submitted no later than December 31 of the current year.

At its own request, a taxpayer (organization or individual entrepreneur) applying the simplified tax system has the right to switch to a different taxation regime from the beginning of a new calendar year by notifying (recommended form No. 26.2-3 "Notice of refusal to apply the simplified taxation system") the tax authority no later than January 15 of the year in which he intends to apply a different taxation regime. Moreover, if such a notification is not submitted, then until the end of the new calendar year, the taxpayer is obliged to apply the simplified tax system.

The tax period of the simplified taxation system is 1 year. Taxpayers applying the simplified taxation system are not entitled to switch to another taxation regime before the end of the tax period.

Quarter, half year or 9 months.

Procedure:

Organizations pay tax and advance payments at their location, and individual entrepreneurs at their place of residence.

1. We pay taxes in advance:

Not later than 25 calendar days from the end of the reporting period. Paid advance payments are credited against tax based on the results of the tax (reporting) period (year) ().

2. We fill out and submit the declaration on the simplified tax system:

3. We pay tax at the end of the year:

Individual entrepreneurs - no later than April 30 of the year following the expired tax period.

If the last day of the term for paying the tax (advance payment) falls on a weekend or non-working holiday, the payer is obliged to transfer the tax on the next working day following it.

Payment methods:

Receipt for non-cash payment.

Procedure:

The tax declaration is submitted at the location of the organization or the place of residence of the individual entrepreneur.

Individual entrepreneurs - no later than April 30 of the year following the expired tax period

The declaration form was approved by the Order of the Ministry of Finance dated June 22, 2009 N 58n. as amended by order of the Ministry of Finance of Russia No. 48n dated April 20, 2011

The procedure for filling out the declaration was approved by Order of the Ministry of Finance dated June 22, 2009 N 58n. as amended by order of the Ministry of Finance of Russia No. 48n dated April 20, 2011

In accordance with the letter of the Federal Tax Service of Russia dated December 25, 2013 No. GD-4-3 / [email protected] when filling out tax returns, starting from 01/01/2014, prior to the approval of new forms of tax returns, it is recommended that taxpayers indicate the OKTMO code in the "OKATO code" field.

In the event that the taxpayer terminates the activity in respect of which he applied the simplified tax system, he submits a tax return no later than the 25th day of the month following the month in which, according to the notification submitted by him to the tax authority in accordance with, the entrepreneurial activity in respect of which This taxpayer used the simplified taxation system. In this case, the tax is paid no later than the deadlines established for filing tax return. That is, the tax is paid no later than the 25th day of the month following the month in which the taxpayer stopped applying the simplified tax system. ().

The use of the simplified tax system does not exempt from performing the functions of calculating, withholding and transferring personal income tax from the wages of employees.

If the declaration is submitted for a period of more than 10 working days, operations on the account may be suspended (account freeze).

Late submission of reports entails a fine in the amount of 5% to 30% of the amount of unpaid tax for each full or partial month of delay, but not less than 1000 rubles. ().

Delay in payment may result in penalties. The amount of the penalty is calculated as a percentage, which is equal to 1/300 of the refinancing rate, from the amount of the contribution or tax transferred not in full or in part, or tax for each day of delay ().

For non-payment of tax, a fine is provided in the amount of 20% to 40% of the amount of unpaid tax ().

1. the amount of income for the calendar year exceeded 60 million rubles;

2. the number of employees of the taxpayer exceeded 100 people;

3. the cost of fixed assets and intangible assets exceeded 100 million rubles.

Organizations and individual entrepreneurs that violate at least one of the conditions listed above lose the right to apply the simplified tax system from the beginning of the quarter in which the violation was committed. From the same reporting period, taxpayers must calculate and pay taxes under the general taxation regime in the manner prescribed for newly created organizations (newly registered individual entrepreneurs). Penalties and fines for late payment they do not pay monthly payments during the quarter in which such taxpayers switched to the general taxation regime.

The taxpayer (organization, individual entrepreneur), in the event of the loss of the right to apply the simplified tax system in the reporting (tax) period, notifies the tax authority of the transition to a different taxation regime by filing, within 15 calendar days after the end of the quarter in which he lost this right, a notice of loss of the right to apply the simplified taxation system (recommended form No. 26.2-2).

1. We prepare a notification of the transition to the simplified tax system automatically using the online document processing service or on our own, for this we download the current application form for the transition to the simplified tax system Information required when filling out form 26.2-1:

When completing the notice, follow the instructions in the footnotes;

When switching to the simplified tax system, within 30 days after registration, code 2 of the taxpayer's sign is indicated;

In all cases, except for filing a notification simultaneously with documents for state registration, the organization's seal is affixed (for individual entrepreneurs, the use of a seal is not necessary);

The date field indicates the date the notification was submitted.

3. We print the completed notice in two copies.

4. We go to the tax office, taking our passport with us, and submit both copies of the notification to the inspector through the window. We receive with the mark of the inspector the 2nd copy of notification 26.2-1 on the transition to a simplified system.

How can I do this and do I need to notify the tax office about the change of activity? And if so, how? And one more question. I changed my place of residence and moved to another region, do I need to close the IP in the previous region and open it in the new one!? Or you can leave it as is! By changing only the type of activity and STS 15% to STS 6%?
Galina

Hello Galina, in your case, the transition to the simplified tax system of 6% is possible only from January 01, 2017.

The way out in your case can really be the termination and registration of IP again. So the law contains a closed list of grounds for re-registration of a person as an individual entrepreneur

Federal Law No. 129-FZ of August 8, 2001 (as amended on July 13, 2015) “On state registration legal entities and individual entrepreneurs” (as amended and supplemented, effective from 01.01.2016)
Article 22.1. The procedure for state registration of an individual as an individual entrepreneur
4. State registration of an individual as an individual entrepreneur is not allowed,
if his state registration as such has not expired,
or a year has not expired from the date of the decision by the court to declare him insolvent (bankrupt) due to the inability to satisfy the claims of creditors related to his previous business activities,
or decisions to forcibly terminate his activities as an individual entrepreneur,
or the period for which this person is deprived of the right to engage in entrepreneurial activity by a court verdict has not expired.
State registration of an individual as an individual entrepreneur who intends to carry out certain types of entrepreneurial activities specified in subparagraph "k" of paragraph 1 of this article is not allowed, if this individual has or had a criminal record, was subjected to criminal prosecution (with the exception of persons criminal prosecution terminated on rehabilitating grounds) for crimes against life and health, freedom, honor and dignity of an individual (with the exception of illegal hospitalization in a medical organization providing psychiatric care in an inpatient setting and slander), sexual integrity and sexual freedom of an individual, against a family and minors, public health and public morality, the foundations of the constitutional order and the security of the state, the peace and security of mankind, public security, or has an unexpunged or outstanding conviction for other intentional grave and especially grave crimes, except for the cases provided for in paragraph three of this paragraph.

Accordingly, you need to file an application for the termination of the IP, pay taxes and fixed contributions in the Pension Fund of the Russian Federation and the Compulsory Health Insurance Fund, and then register again - there will be no problems with this.

The only point is that your EGRIP will change and you will have to change your bank account, as the current one (if you have one) will become inactive

I changed my place of residence and moved to another region, do I need to close the IP in the previous region and open it in the new one!?
Galina

No, no, your previous IFTS has already transferred your registration file to the new IFTS itself.

It has a number of unique features. Neither the general taxation system nor other special tax regimes give the taxpayer the right to choose the object of taxation. Such with "simplification" can be income or income reduced by the amount of expenses (clause 1 of article 346.14 of the Tax Code of the Russian Federation) (hereinafter - "profitable" and "income-expenditure" USN, "simplifiers" - "income" and "expenditure" ).
Fiscals at one time explained that a taxpayer, and not a specific type of activity, is transferred to this special tax regime. Therefore, when applying the "simplification", the object of taxation chosen by the taxpayer applies to all of its activities, without division by type.

The use of two objects of taxation at the same time according to the USN Ch. 26.2 of the Tax Code of the Russian Federation is not provided for (Letter of the Federal Tax Service of Russia dated April 15, 2011 N KE-4-3 / [email protected]).
For a decade of action Ch. 26.2 of the Tax Code of the Russian Federation, an evolution took place in terms of the possibility of a change. With the introduction of the special tax regime under consideration in 2003, the Tax Code of the Russian Federation did not allow changing the object of taxation during the entire period of application of the USN. Then, since 2006, the legislator established a time lag - three years for the application of the "simplification", after which it became possible to change the object of taxation. Starting from 2009, the "simplifier" has the right to change the object of taxation annually. The object can be changed only from the beginning of the tax period. The taxpayer must notify the tax authority about this by December 31 of the year preceding the year in which he wishes to use another object. During the tax period, the object of taxation cannot be changed (Clause 2, Article 346.14 of the Tax Code of the Russian Federation as amended by the Federal Law of June 25, 2012 N 94-FZ "On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain legislative acts Russian Federation").

Note. The Ministry of Finance of Russia in the Information Notice "On Changes in Special Tax Regimes" confirmed that a notice of a change in the object of taxation from next year under the new rules should be submitted before December 31 of the year preceding it.

The above norm can also be used by applicants for a simplified taxation system, if they consider that the object indicated by them in a previously submitted notification for the use of the special tax regime in question does not suit them.

Object Refinement

Each object has its own tax rate (clauses 1 and 2 of article 346.20 of the Tax Code of the Russian Federation):

• - 6% - for object in the form of income;
• - 15% - at object of taxation "income reduced by the amount of expenses".

The equality of tax amounts calculated from the above objects is reflected by the following equation:

6% x D = 15% x (D - R),

where D - income received, P - expenses incurred.

If we take only revenue (B) as income, and the cost price (C) as expenses, then the above equation will take the form:

6% x B = 15% x (B - C).

Profit (P), as you know, is the difference between revenue and cost (P \u003d B - C). The cost and profit are interconnected through the profitability indicator (P) (P = P: C). Using these ratios and replacing the profit in the equation, we arrive at the equation:

6% x (C + P x C) = 15% x P x C.

It remains to reduce the cost in both parts of the equation, and the expression for profitability will take the form:

6% \u003d (15% - 6%) x P,
or P = 66.67% (6:9).

If the profitability of the taxpayer's activities is more than 66.67%, then it is advisable for him to choose income as an object of taxation. If the profitability is less than 66.67%, then it is desirable for him to use income reduced by the amount of expenses as an object.

As a first approximation, as we can see, it is desirable to use the object "income reduced by the amount of expenses" for taxpayers who are engaged in labor-intensive, material-intensive production or use energy-intensive technologies. Organizations that provide services, whose expenses consist mainly of employee salaries, office rent and the cost of purchasing office equipment, with fairly significant revenue, should choose income as an object of taxation.

But this applies to the general case.

A "simplifier" - "income earner" has the right to reduce the amount of tax (advance tax payments) calculated for the tax (reporting) period by the amount of insurance premiums:

• for compulsory pension insurance;
• compulsory social insurance in case of temporary disability and in connection with motherhood;
• compulsory health insurance;
• compulsory social insurance against accidents at work and occupational diseases, -

paid (within the calculated amounts) for the same period of time in accordance with the Federal Laws:

• dated 24.07.2009 N 212-FZ "On insurance premiums in Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, federal fund compulsory health insurance";
• dated 24.07.1998 N 125-FZ "On mandatory social insurance from accidents at work and occupational diseases,

as well as the amount of benefits paid to employees for temporary disability in accordance with the Federal Law of December 29, 2006 N 255-FZ "On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Motherhood". At the same time, the amount of tax (advance tax payments) cannot be reduced by more than 50% (clause 3, article 346.21 of the Tax Code of the Russian Federation).

Therefore, a possible reduction in the tax paid should also be assessed. If we put the decrease to the maximum value, that is, up to 3%, then the threshold level of profitability will decrease to 25% (3 / 12 (15 - 3)).

The legislative (representative) bodies of the constituent entities of the Russian Federation, in terms of the tax rate for the "income-expenditure" simplified tax system, have been granted the right to establish differentiated tax rates ranging from 5 to 15% depending on the categories of taxpayers (clause 2 of article 346.20 of the Tax Code of the Russian Federation).

When adopting a reduced tax rate in a constituent entity of the Russian Federation for the types of activities carried out by a taxpayer who has chosen income reduced by the amount of expenses as an object, it is precisely this rate that must be taken into account in the calculation. The establishment by the regional law of the tax rate for the "income-expenditure" USN within the range of 5-7% almost unequivocally leads to the need to use this object as a "simplifier". The maximum reduction of the tax by 50% with a "profitable" "simplification" does not save here either. The expression for profitability in this case takes the form: 3% \u003d (7% - 3%) P or P \u003d 75% (3: 4).

If the tax rate is set above 7%, the threshold value of profitability will lie in the range from 75 to 25%.

In income under "simplification", in addition to proceeds from the sale of goods (works, services), non-operating income is also taken into account (clause 1 of article 346.15 of the Tax Code of the Russian Federation). The list of such income is given in Art. 250 of the Tax Code of the Russian Federation. Therefore, the taxpayer needs to assess the likelihood of their occurrence when using the simplified tax system.

The list of expenses that "simplified" - "consumables" can take into account when calculating the tax is given in paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation. And it is closed.

When deciding on the choice of an object of taxation, it is also necessary to take into account the possibility of paying the minimum tax under the "income-expenditure" simplified tax system. The minimum tax is paid if for the tax period the amount of tax calculated in accordance with the general procedure is less than the amount of the calculated minimum tax. It is calculated at the end of the tax period as 1% of the income received in this period. Income is determined in accordance with Art. 346.15 of the Tax Code of the Russian Federation (clause 6 of article 346.18 of the Tax Code of the Russian Federation).

Example 1 For 2012, the taxpayer, whose object of taxation is income reduced by the amount of expenses, received income in the amount of 56,381,800 rubles, while the expenses incurred by him - 55,792,400 rubles.
The amount of tax calculated in the general manner will be 88,410 rubles. ((56,381,800 rubles - 55,792,400 rubles) x 15%), while the amount of the minimum tax is 563,818 rubles. (56,381,800 rubles x 1%). Since at the end of the year the amount of the minimum tax exceeded the amount of tax calculated in the general manner (563,818 > 88,410), the taxpayer must pay exactly this amount.

In addition to the amount of tax paid, other conditions also affect the choice of an object. Thus, the requirements for the preparation of tax documentation for "simplified" - "income" are somewhat softer than for taxpayers - "expenditure". In the Book of Accounting for Income and Expenses of Organizations and Individual Entrepreneurs Using the Simplified Taxation System (approved by Order of the Ministry of Finance of Russia dated December 31, 2008 N 154n together with the Procedure for filling it out), column 5 "Expenses taken into account when calculating the tax base" "income earners" can fill out at will (clause 2.5 of the Procedure for filling out the book). The need for primary documents confirming the expenses incurred is not so critical for them. Although in some cases they need to take into account the costs incurred.

Amounts of payments received to promote the self-employment of unemployed citizens and stimulate the creation by unemployed citizens who have opened their own business, additional jobs for the employment of unemployed citizens at the expense of budget funds budget system RF in accordance with the programs approved by the relevant state authorities, by virtue of par. 4 - 5 p. 1 art. 346.17 of the Tax Code of the Russian Federation are taken into account as income for three tax periods. Simultaneously with them, the corresponding amounts are reflected as expenses within the limits of the actually incurred expenses of each tax period, provided for by the conditions for receiving the said amounts of payments.

In case of violation of the conditions for receiving these payments, the received amounts are included in full in the income of the tax period in which the violation was committed. If at the end of the third tax period the amount of payments received exceeds the amount of actual expenses, then the balance is taken into account in full as part of the income of this tax period.

An analogy can also be traced with financial support in the form of subsidies received in accordance with the Federal Law of July 24, 2007 N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation." Such funds are recorded as income in the amount equal to the amount of expenses actually incurred from this source within no more than two tax periods from the date of their receipt. If, at the end of the second tax period, the amount of financial support received exceeds the amount of recognized expenses actually incurred from this source, the difference between them is fully taken into account in the income of this tax period (paragraph 6, clause 1, article 346.17 of the Tax Code of the Russian Federation).

The specified procedure for accounting for income is also entitled to be applied by taxpayers with the object of taxation "income", provided that they keep records of the amounts of these payments, including how they are spent (paragraph 7, clause 1, article 346.17 of the Tax Code of the Russian Federation).

"Income earners", as mentioned above, need to keep records of the calculated and paid amounts of insurance premiums for compulsory types of state insurance, as well as payments to employees of temporary disability benefits. Without such accounting, it is impossible to reduce the amount of tax (advance tax payment).

One of the advantages of the "income-expenditure" simplified tax system is the possibility of reducing the taxable base calculated at the end of the tax period by the amount of the loss received following the results of previous tax periods in which he applied the simplified tax system with this object of taxation (clause 7 of article 346.18 of the Tax Code of the Russian Federation).

At the same time, "consumables" increase labor costs for tax accounting. They are required to fill in the mentioned column 5 of the book of income and expenses without fail (clause 2.5 of the Procedure for filling out the book). Moreover, each entry made must be confirmed by the corresponding primary document.

Transitional phenomena

The system of tax accounting proceeds from the principle of the sequence of application of norms and rules of tax accounting. When changing the object of taxation, the "simplifier" changes the accounting rules. And it would be quite logical to establish special transitional provisions in ch. 26.2 of the Tax Code of the Russian Federation.

The legislator also considered that two norms are enough to change the object of taxation from income to income reduced by the amount of expenses. With this transition:

• expenses related to tax periods in which the object of taxation in the form of income was applied are not taken into account when calculating the tax base (clause 4 of article 346.17 of the Tax Code of the Russian Federation);
• the residual value of fixed assets acquired during the period of application of the simplified taxation system with the object of taxation in the form of income, as of the date of such a transition, is not determined (paragraph 2, clause 2.1, article 346.25 of the Tax Code of the Russian Federation).

These general provisions by virtue of paragraph 1 of Art. 32 of the Tax Code of the Russian Federation has to be explained to financiers, because according to this norm, the Ministry of Finance of Russia is obliged to issue written explanations tax authorities, taxpayers, the responsible member of the consolidated group of taxpayers, payers of fees and tax agents on the application of the legislation of the Russian Federation on taxes and fees.

And officials, as far as possible, try to fulfill the order of the legislator. So, the financiers explained that an organization applying the "income-expenditure" simplified tax system is not entitled to take into account the cost of fixed assets acquired and paid during the period of application of the object of taxation in the form of income, documents for registration of which were submitted during this period.

And the officials justify this position as follows. Expenses for the acquisition (construction, manufacture) of fixed assets, as well as for their completion, additional equipment, reconstruction, modernization and technical re-equipment, made during the period of application of the simplified tax system, by virtue of paragraphs. 1 p. 3 art. 346.16 of the Tax Code of the Russian Federation are taken into account from the moment these fixed assets are put into operation. At the same time, fixed assets, the rights to which are subject to state registration in accordance with the legislation of the Russian Federation, are accounted for in expenses from the moment of the documented fact of submission of documents for registration of these rights (Letter of the Ministry of Finance of Russia dated 09.11.2010 N 03-11-06/2/173) .

Note. The impossibility of accounting for the expenses of the "simplified" - "consumables" of the cost of acquiring non-residential premises, which were carried out by him with the object of taxation in the form of income, is confirmed in the Letter of the Federal Tax Service of Russia for Moscow dated 05.04.2011 N 16-15 / [email protected]

As mentioned above, the object of taxation "simplifier" can change annually. Therefore, it is quite possible that during the transition from the general taxation regime to the “simplified” one, the organization chose the object of taxation in the form of income, and the next year decided to use the “income-expenditure” simplified tax system and at the time of both transitions it had fixed assets that were recognized in tax accounting of depreciable property.

The Ministry of Finance, after analyzing Ch. 26.2 of the Tax Code of the Russian Federation, they did not find in it the procedure for determining the residual value of fixed assets acquired during the period of application of the general tax regime, on the date of the change of the simplified tax system with the object of taxation in the form of income and on the date of the change of the object to income reduced by the amount of expenses. Based on this, they considered that if an organization switched from the general taxation regime to the simplified tax system with the object of taxation in the form of income, and then changed the object to income reduced by the amount of expenses, then on the date of the change in the object, the residual value of fixed assets acquired during the period of application the general taxation regime is not defined (Letters of the Ministry of Finance of Russia dated 14.04.2011 N 03-11-11 / 93, dated 11.04.2011 N 03-11-06 / 2/51). Therefore, the indicated "simplifier" cannot include anything in the expenses.

We can agree with this position in terms of objects, the useful life of which, when they were put into operation in tax accounting, was determined:

• less than three years, if the change of the object of taxation is carried out at least after a year of using the simplified tax system;
• from three to 15 years, if the change of the object of taxation is carried out after three years of being on the "simplification".

Recall that the residual value of fixed assets, determined according to tax accounting at the time of the transition to the simplified tax system, is taken into account by the "simplified" - "consumable" (clause 3, clause 3, article 346.16 of the Tax Code of the Russian Federation) in relation to objects with a useful life:

• up to three years inclusive - during the first calendar year of application of the simplified tax system;
• from three to 15 years inclusive during the first calendar year of applying the simplified taxation system - 50% of the cost, the second calendar year - 30% of the cost and the third calendar year - 20% of the cost;
• over 15 years - during the first 10 years of applying the "simplification" in equal shares of the cost of fixed assets.

To divide the periods of application of the simplified tax system according to the criterion "object of taxation", as officials did, in our opinion, is somewhat incorrect. When changing the object, the status of the taxpayer as a "simplified" does not change. The "length of service" of being on the special tax regime under consideration (which affects the value of the residual value of the fixed asset accepted as expenses for the tax period) must flow from the moment of transition to the "simplification" regime, regardless of the object of taxation used and its change.

Since the object of taxation can change annually, already in the second year after the start of the application of the simplified tax system, the object of taxation "income" can change to "income reduced by the amount of expenses."

Example 2 Since January 1, 2009, the organization has moved from common system taxation on the "profitable" USN. As of this date, two objects were classified as depreciable property. The residual value of the first was 326,880 rubles, the second - 126,800 rubles, when they were put into operation, the useful life for the first was set at 16 years, for the second - 7. From January 1, 2013, the organization changed the object of taxation to "income, reduced by the cost."
For four years of applying the "profitable" "simplification" (2009 - 2012), the cost of the first fixed asset in the amount of 40% (10% / year x 4 years) of its residual value is 130,752 rubles. (326,880 rubles x 40%) - is not taken into account in expenses, since this is not provided for by the procedure for applying the simplified tax system. In 2013, 32,688 rubles can be included in expenses. (326,880 rubles x 10%) - for 8172 rubles. (32,688 rubles / 4 sq. x 1 sq.) in each quarter, since these expenses during the tax period are accepted in equal shares for reporting periods (clause 3 of article 346.16 of the Tax Code of the Russian Federation).
If the taxpayer continues to apply the "income-expenditure" simplified tax system in the future, then in 2014-2019. he can annually take into account the costs of 32,688 rubles.
The residual value of the second fixed asset could be taken into account in the expenses of the "income-expenditure" simplified tax system during the first three years of its application. But during this period, the "simplistic" object was income. When the organization began to use the object in the form of income reduced by the amount of expenses, it no longer had the right to account for the residual value of this fixed asset in expenses.

Accounting for the residual value of fixed assets in expenses with the "income-expenditure" simplified tax system, as shown in example 2, of course, will cause a negative reaction from the inspectors. And, most likely, the "simplistic" will have to defend such a position in court. Unfortunately, there is currently no case law on this issue.

At the same time, financiers do not object to the accounting in expenses for the "income-expenditure" simplified tax system of the costs of acquiring a fixed asset, carried out during the period of application of the "profitable" "simplification", if this fixed asset is put into operation when using the object in the form of income reduced on the amount of expenses (Letters of the Ministry of Finance of Russia dated February 13, 2012 N 03-11-11 / 41, dated December 15, 2011 N 03-11-06 / 2/170).

These expenses are reflected in tax accounting on the last day of the reporting (tax) period in the amount of the amounts actually paid (clause 4, clause 2, article 346.17 of the Tax Code of the Russian Federation). At the same time, these expenses are taken into account only for fixed assets used in the implementation of entrepreneurial activities.

Therefore, if the value of the fixed asset was formed during the period of application of the object of taxation "income", but the object was put into operation during the period of application of the "income-expenditure" simplified tax system, then the cost of the fixed asset can be taken into account in expenses when determining the taxable base for the tax paid when using "simplifications".

Example 3 The organization, applying the "profitable" USN in 2012, in December purchased equipment worth 364,560 rubles, for which it had previously transferred a 100% prepayment. From January 1, 2013, the "simplifier" changed the object of taxation to income reduced by the amount of expenses. This month, the equipment was installed and put into operation by the organization's own resources (costs amounted to 27,440 rubles).
The initial cost of the fixed asset, taking into account the costs of its installation, amounted to 392,000 rubles. (364 560 + 27 440). Since the equipment was put into operation in January 2013, when the organization uses the "income-expenditure" simplified tax system, the organization will be able to write off the cost of this fixed asset as expenses during the year in four equal installments of 98,000 rubles each. (392,000 rubles: 4) for March 31, June 30, September 30 and December 31.

Officials considered it possible to take into account the "simplified" - "consumables" as part of the costs of acquiring fixed assets payments for a property purchased in accordance with a sale and purchase agreement with payment of its cost in installments during the period of application of the simplified tax system with an object in the form of income, in the amount actually paid amounts (Letter of the Ministry of Finance of Russia dated 03.04.2012 N 03-11-11 / 115).

Thus, if at the time of the change of the object of taxation from the object "income" to the object "income reduced by the amount of expenses" the organization has partially paid fixed assets, then the actual costs incurred on them relating to the current tax period reduce the taxable base for tax paid under the simplified tax system.

Example 4 The organization, when applying the "profitable" USN, put into operation a fixed asset. It is paid in installments, with the last two payments of 25,600 rubles each. fall in January and July 2013. On December 12 of this year, the “simplifier” sent a notification to the Federal Tax Service of Russia, in which he is registered, that from January 1, 2013 he uses the object in the form of income reduced by the amount of expenses. The funds due to the supplier of the object were transferred by the organization within the specified time.
Payment for the object 25 600 rubles. in January 2013 allows the "simplifier" to take into account the expenses on March 31 and June 30 at 6400 rubles. (25,600 rubles: 4). The transfer in July of the last amount due to the supplier, 25,600 rubles, authorizes him to include in the expenses on September 30 and December 31, in addition to the indicated 6,400 rubles. also for 12,800 rubles. (25,600 rubles: 2). In total, there will be 19,200 rubles on these days. (6400 - 12 800).

During the change of the object of taxation from income to income reduced by the amount of expenses, the "simplified" may conclude loan agreement on which he is liable to pay interest.

When determining the object of taxation, the taxpayer applying the "income-expenditure" simplified tax system reduces the income received by the interest paid for the provision for use Money(credits, loans) (clause 9 clause 1 article 346.16 of the Tax Code of the Russian Federation).

Expenses of the taxpayer in the form of interest for the use of borrowed funds (including bank loans) at the same time, they are recognized at the time of debt repayment by debiting funds from the taxpayer's settlement account, payments from the cash desk, and in case of another method of debt repayment - at the time of such repayment (clause 1, clause 2, article 346.17 of the Tax Code of the Russian Federation).

Thus, the interest on the loan paid by the taxpayer during the period of application of the simplified tax system with the object of taxation in the form of income, in accordance with the provisions of paragraph 4 of Art. 346.17 of the Tax Code of the Russian Federation are not taken into account when determining the tax base for tax paid in connection with application of the simplified tax system.

Interest on a loan paid by a taxpayer after switching to a "income-expenditure" simplified tax system may be included in expenses when determining the tax base, provided that the costs incurred are incurred to carry out activities aimed at generating income, are justified and documented. In this case, interest is accepted in the manner provided for in Art. 269 ​​of the Tax Code of the Russian Federation (clause 2 of article 346.16 of the Tax Code of the Russian Federation) (the aforementioned Letter of the Ministry of Finance of Russia dated February 13, 2012 N 03-11-11 / 41).

Note. All costs incurred must be economically justified and made for the implementation of activities aimed at generating income (clause 2 of article 346.16, clause 1 of article 252 of the Tax Code of the Russian Federation).

The same position on accounting for interest when changing the object of taxation when using the simplified tax system was somewhat earlier stated by the leadership of the Federal Tax Service of Russia in Letter N ED-4-3 dated 01.09.2011 / [email protected]

At the time of the change of the object of taxation, the "simplified" may have raw materials, materials, goods and other inventories on the account.

Material expenses, including expenses for the purchase of raw materials and materials, by virtue of paragraph 2 of Art. 346.17 of the Tax Code of the Russian Federation are accounted for as expenses under the "income-expenditure" USN at the time of debt repayment by debiting funds from the taxpayer's current account, payment from the cash desk, and in case of another method of debt repayment - at the time of such repayment.

Based on this, financiers consider it possible to take into account, when determining the taxable base for tax paid under the simplified tax system, as part of expenses that reduce income received, the costs of acquiring raw materials and materials received by the taxpayer at the time of applying the "income" "simplification", payment of which was made after transition to the object of taxation "income reduced by the amount of expenses" (Letter of the Ministry of Finance of Russia dated 07.12.2009 N 03-11-06/2/257).

If the materials were paid for during the period of using the "profitable" USN, and written off for production after the object of taxation was changed, then officials strongly recommend not to include the corresponding costs in expenses (Letter of the Ministry of Finance of Russia dated May 29, 2007 N 03-11-04 / 2/146 ).

This clarification corresponds to the current wording of the mentioned norm, paragraph 2 of Art. 346.17 of the Tax Code of the Russian Federation. At the time of the release of the clarification, there was one more condition in the specified norm: the costs of acquiring raw materials and materials were taken into account as part of the costs as these raw materials and materials were written off to production. However, from January 1, 2009, Federal Law No. 155-FZ of July 22, 2008 "On Amendments to Part Two of the Tax Code of the Russian Federation" this requirement was abolished.

Accounting for the cost of goods purchased for resale has its own characteristics. In order to recognize such expenses, the "simplifier" must not only pay for the goods to suppliers, but also sell them to its customers (clause 2, clause 2, article 346.17 of the Tax Code of the Russian Federation). Hence, general rules recognition of expenses when determining the period to which expenses are related to the cost of goods purchased for further sale, when applying the simplified taxation system, provide for the principle of the occurrence of the later date from the following operations:

• the goods must be accepted;
• the goods must be paid for;
• the product must be sold.

For a long time, the Ministry of Finance proceeded from the following.

The moment of the actual sale of goods is determined in accordance with part two of the Tax Code of the Russian Federation. According to the norm of the aforementioned paragraph. 2 p. 2 art. 346.17 of the Tax Code of the Russian Federation, the costs of paying for the cost of goods purchased for further sale are taken into account when determining the tax base as the said goods are sold. (Recall that the sale is the transfer of ownership of goods on a reimbursable or non-reimbursable basis (clause 1, article 39 of the Tax Code of the Russian Federation).) Officials at the same time associated the moment of sale not only with the shipment of goods to the buyer. A necessary condition, in their opinion, was that the “simplifier” received payment for the goods sold (Letters of the Ministry of Finance of Russia dated November 27, 2009 N 03-11-09 / 384, dated November 12, 2009 N 03-11-06 / 2/242 , Federal Tax Service of Russia for Moscow dated 06/26/2006 N 18-11 / 3 / [email protected]).

Based on this, in the Letter of the Ministry of Finance of Russia dated March 12, 2010 N 03-11-06 / 2/34, it was stated that when a "simplified" object of taxation in the form of income is replaced by an object "income reduced by the amount of expenses", he has the right to include in expenses when calculating the taxable base when using the "income-expenditure" simplified tax system, the costs of purchasing goods paid to the supplier during the period of application of the "income" "simplification", and realized at the object in the form of income reduced by the amount of expenses.

The Presidium of the Supreme Arbitration Court of the Russian Federation, referring to Art. Art. 223, 224 of the Civil Code of the Russian Federation (according to which the ownership right from the seller to the buyer passes at the time of shipment of goods, unless otherwise stipulated in the contract between them), came to the conclusion that the costs of paying for goods intended for further sale are recognized as expenses when tax calculation under the simplified tax system after the actual transfer of goods to the buyer, regardless of whether they are paid by the buyer or not (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of 06.29.2010 N 808/10).

The financiers then changed their position. The costs of paying the cost of goods purchased for further sale and paid to suppliers, when calculating the tax base for tax paid in connection with the application of the simplified tax system, in their opinion, should be taken into account after the transfer of ownership of the goods to buyers (Letters of the Ministry of Finance of Russia dated January 24, 2011 N 03-11-11/12, dated 10/29/2010 N 03-11-09/95). Last Letter guide tax service sent for information and use in the work of lower tax authorities with instructions to bring it to taxpayers (Letter of the Federal Tax Service of Russia dated November 24, 2010 N ShS-37-3 / [email protected]).

Based on this, an organization that has switched from a “profitable” to an “income-expenditure” simplified tax system has the right to take into account as expenses the costs incurred to pay for goods when they are sold during the period of use of the object of taxation “income reduced by the amount of expenses”, if goods arrived before the transition, and were paid for after such a transition.

The expenses incurred for the purchase of goods sold during the period of using the "income-expenditure" simplified tax system, but at the same time paid before the change in the object of taxation, regardless of the moment they are received, by virtue of clause 4 of Art. 346.17 of the Tax Code of the Russian Federation are not taken into account when forming the taxable base of the tax paid under the "income-expenditure" "simplification".

Many "simplistic" wages and the insurance contributions calculated from it to the state off-budget funds are paid and transferred in the next month after the month of its accrual. When changing the object of taxation, the salary and insurance premiums for December in this case are paid and transferred in January of the next year, when the taxpayer uses the "income-expenditure" simplified tax system.

Despite the fact that the cost of wages, according to the aforementioned paragraphs. 1 p. 2 art. 346.17 of the Tax Code of the Russian Federation, are recognized at the time of debt repayment, financiers believe that in this case the priority is still the norm of paragraph 4 of Art. 346.17 of the Tax Code of the Russian Federation. In this connection, they strongly recommend not to take into account such expenses when calculating the taxable base for the "income-expenditure" USN, since they refer to the tax period in which the object of taxation "income" was applied (Letters of the Ministry of Finance of Russia dated 07.09.2010 N 03- 06/11/2/142, dated 04/22/2008 N 03-11-04/2/75).

Expenses for the payment of taxes and fees by virtue of paragraphs. 3 p. 2 art. 346.17 are recognized as expenses in the amount actually paid by the taxpayer. If there is a debt to pay taxes and fees, the expenses for its repayment are taken into account as part of the expenses within the limits of the actually repaid debt in those reporting (tax) periods when the taxpayer repays the said debt. Consequently, taxes not repaid during the period of application of the "income" simplified tax system will reduce the taxable base for the tax paid after the transition to "simplification" with the object "income reduced by the amount of expenses" when they are transferred.

As mentioned above, one of the advantages of the "income-expenditure" simplified tax system is the ability to take into account losses incurred in previous tax periods. Recall that the loss is understood as the excess of costs determined in accordance with Art. 346.16 of the Tax Code of the Russian Federation, over income determined in accordance with Art. 346.15 of the Tax Code of the Russian Federation.

The “simplifier” has the right to reduce the tax base calculated at the end of the tax period by the entire amount of the loss received at the end of previous tax periods in which the taxpayer applied the simplified tax system and used income reduced by the amount of expenses as an object of taxation. Loss carry forward tax periods he can carry out within 10 years following the tax period in which the loss was received. A loss not carried forward to the following year may be carried forward in whole or in part to any of the next nine years. If the taxpayer has received losses in more than one tax period, such losses are carried forward to future tax periods in the order in which they were received (Clause 7, Article 346.18 of the Tax Code of the Russian Federation).

If it is possible to change the object of taxation annually, the situation is not excluded when the “simplifier” first uses the “income-expenditure” simplified tax system, then switches to the “income” object, after which it again turns to the object in the form of income reduced by the amount of expenses. Moreover, during the first application of the "income-expenditure" "simplification" the taxpayer received a loss.

Considering this situation, the financiers, in addition to quoting the mentioned norms of paragraph 7 of Art. 346.18 and paragraph 4 of Art. 346.17 of the Tax Code of the Russian Federation noted that when transferring from the object of taxation in the form of income reduced by the amount of expenses to the object "income", and then back, the amount of losses received for tax periods in which the object of taxation in the form of income was applied, after returning to the object taxation "revenues reduced by the amount of expenses" are not taken into account (Letter of the Ministry of Finance of Russia dated 09.11.2009 N 03-11-06 / 2/237). True, it is not entirely clear how to determine the amount of loss in tax accounting when applying the "profitable" USN.

When switching from the "income-expenditure" USN to the object of taxation "income", the "simplifier" does not have an obligation to restore any expenses accounted for during the period of application of the object "income reduced by the amount of expenses", since such an order is not provided for by Ch. 26.2 of the Tax Code of the Russian Federation. In this case, tax liabilities are not recalculated in terms of restoring expenses for the acquisition of fixed assets (Letters of the Ministry of Finance of Russia dated 13.08.2012 N 03-11-11 / 240, dated 31.03.2010 N 03-11-06 / 2/46).

December 2012