Since if the need arises to carry out desk audit auditors always first of all pay attention to this segment of business activities.

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The presence of any errors or inaccuracies in amounts and entries is always perceived as an attempt to evade taxes. All this can lead to the imposition of serious fines and penalties.

Basics you need to know

Accounting for the simplified tax system and payment of taxes for an LLC has many different nuances and features.

To avoid problems, you need to familiarize yourself with the current legislation and the Tax Code in as much detail as possible. Russian Federation.

First of all, you need to pay attention to the following sections:

• choice of object of taxation;
• how to switch to simplified;
• basic operating principles.

Having understood the issues under consideration, the manager or accountant of a limited liability company can avoid a variety of mistakes when conducting accounting.

Selecting an object of taxation

Today, simplifiers can use any one object as taxable:

• income;
• income from which expenses have been deducted.

In all cases there are many nuances. These are the ones you should pay attention to when choosing a particular mode, taking into account the specifics of a particular type of activity.

If “income” is chosen as the object of taxation, then the following points must be taken into account:

Also, when using the “income” object, you can use various tax deductions for the full reporting period:

• contributions to compulsory medical insurance funds, Pension Fund, as well as others;
• various types of payment expenses monetary compensation which must be accrued in connection with the occurrence of temporary disability;
• transfers under VLP agreements (voluntary personal insurance).

These terms seem to be extremely favorable. But in practice, everything usually turns out exactly the opposite.

Ultimately, all limited liability companies should use “income minus expenses” as an object of taxation (and from the very beginning of their activities).

This method of calculating tax has the following features:

1. The tax rate is 15% on all income without exception for the reporting period.
2. Tax base - all income reduced by expenses incurred by the organization (accounting is carried out according to the rules announced in,).
3. No deductions are provided.

Despite the absence of deductions, it is still possible to somewhat reduce the tax burden by including in expenses all kinds of insurance contributions transferred to mandatory funds. health insurance, pension, as well as others (budgetary and extra-budgetary).

If necessary, you can change the object of taxation. But this requires meeting a time frame - this operation can only be carried out at the end of the tax period.

To do this, you need to submit an application in any form to the tax authority at the place of registration of the LLC before December 31 of the current year. Also, if possible, you can use the recommended form.

How to switch to simplified

The transition to a simplified tax regime is quite simple. But when carrying out this operation it is necessary to observe a large number of a variety of nuances.

You can start using the simplified tax system in two ways:

The application itself contains the following important data:

• income for the last nine months;
• total number of employees at the enterprise;
• cost of intangible assets;
• object for taxation;
• fixed assets.

The statement that the LLC is switching to the simplified tax system has a special form, which is approved at the legislative level.

However, the taxpayer has the right to file this document drawn up in any form and the Federal Tax Service does not have the power in this case to refuse to switch to the simplified tax system.

But despite this, it is still best to use the approved application format. This will significantly save time in some cases.

It very often happens that tax authorities refuse to switch to the simplified tax system when registering an organization on the basis of the absence of:

• OGRN.

But in almost all cases, when such a case comes to trial, the court ends up on the side of the registering enterprise.

Since tax legislation does not have any restrictions in this regard. The application for switching to the simplified tax system only needs to be filled out once.

There is no need to do this every year, or when moving to a new place of residence. The use of this tax regime can be terminated only in two cases:

• The LLC no longer meets the criteria under which the simplified tax system is possible;
• management independently decided to switch to general mode paying taxes.

The transition to a simplified taxation system is possible only if the following conditions are met:

At the same time, restrictions on the limit of fixed assets and intangible assets do not apply to individual entrepreneurs.

And the share of participation of other organizations must be observed only at the time of transition to a simplified taxation regime, but not after.

At the same time, when income increases to 45 million rubles, it is mandatory to use the general taxation regime.

Basic operating principles

It is quite simple to maintain LLC accounting using the simplified tax system from scratch. To do this, you just need to figure out what amount needs to be transferred to the budget as tax.

Under the simplified tax system, when the rate is 6%, tax is paid only on the profit received. The amount of income should be taken into account:

• cash;
• non-cash.

But in the absence of employees, the LLC cannot apply various types of deductions. If they are used (through payments to various funds), then the tax itself cannot be reduced by more than half.

When using a 15% rate, expenses are subtracted from income and the same 15% is taken from the difference. The amount received must be paid to the budget as tax.

The list of expenses that must be taken into account is outlined in the Tax Code of the Russian Federation. Subject to certain conditions may be paid minimum tax.

It is also necessary to remember the mandatory advance payment in the following numbers:

• 25th of April;
• July 25;
• the 25th of October.

How to keep accounting records for an LLC under the simplified tax system

Allows an LLC not to maintain accounting records when using a simplified taxation system.

But this exemption from the obligation to keep accounting records is mostly conditional.

On one's own

If there is no accountant in the LLC and the manager is engaged in accounting independently, he should remember the following important nuances:

1. It is mandatory to keep track of the tax base.
2. It is necessary to calculate the amount of single tax monthly (based on ).

That is why, even if the manager decided to abandon accounting, he will still have to do it. The basis for this is the Tax Code of the Russian Federation.

Using the services of an accountant

Despite the federal law No. 129-FZ, maintaining accounting records when using a simplified taxation system for an LLC is still desirable.

If the head of the enterprise cannot cope with this on his own, there are two ways out of this situation:

• use of services of a specialized organization;
• hiring an accountant.

Having your own accountant is always preferable. In addition, for a number of reasons, an enterprise may at any time lose the right to use the simplified tax system.

How is accounting done in an LLC?

A limited liability company using a simplified taxation system is required to report to the tax authorities.

At the same time, it is not necessary to maintain accounting records in the generally accepted form. However, some of its elements must be present in the reporting.

All LLCs that maintain this type of reporting can be divided into two main categories:

• with employees;
• without workers.

With employees

If the LLC has employees using the simplified tax system, then quarterly reporting must be provided:

Finguru offers its clients several forms of cooperation, each of which an entrepreneur can choose in accordance with his financial capabilities, partner preferences, goals and objectives. Here are the main options:

1 Our client is preparing primary documentation independently, after which it transfers it to Fingura. From now on, responsibility for accounting will be borne by specialists of our company, who will prepare financial statements, prepare tax returns and submit them to regulatory authorities in paper and in electronic format, communicate with representatives tax office, provide other related services.

2 “Finguru” can prepare primary documentation, that is, take the accounting of an enterprise “from scratch.” This is a logical decision: from the moment the business opens, it is optimal to transfer the accounting department to the reliable hands of a team of professionals.

3 Our accountants can work with individual areas of the client’s account: take responsibility for preparing and submitting tax return or deal exclusively with payroll issues. This form of cooperation will require lower costs for our clients.

4 Finguru employees who take over your accounting will take responsibility for correct accounting and reporting to tax authorities on time. In addition, the company’s specialists guarantee the confidentiality of information, since in the agreement that Finguru concludes with its clients, one of mandatory conditions is non-disclosure of information related to the customer’s work.

The law does not oblige an individual entrepreneur to keep accounting in the form in which it is prescribed for legal entities. On the other hand, any entrepreneur submits reports to the tax office, which means he inevitably has to keep records of income and expenses. Biznes.ru figured out which form is more convenient to do this in and compiled step-by-step instructions on how to independently conduct accounting for an individual entrepreneur.

Bookkeeping and recording data for tax calculations are necessary for an entrepreneur to:

• monitor the efficiency of spending funds;
• monitor whether there were unintentional violations of the law and accidental understatement of the tax base;
• build the most profitable strategy for allocating available resources.

Many entrepreneurs find it difficult to do their own accounting for several reasons. This includes a lack of necessary knowledge, a lack of resources, and an inability to respond to changes in legislation in a timely manner. Hiring an accountant on staff is not profitable. The best option is outsourcing accounting. It can completely replace staff accountant and will relieve the individual entrepreneur from problems with document management. In addition, it is economical - after all, you will only have to pay for the end result. Choose a reliable company whose financial liability is insured. Insurance looks like this.

Where to start accounting for individual entrepreneurs

To decide how to conduct accounting for an individual entrepreneur, answer a few questions:

In what area of ​​activity do you plan to do business? First, study Section VIII of the Tax Code (TC). It specifies the conditions for preferential tax regimes. If the type of activity can be translated into “simplified”, patent or “imputed”, use it. When using special regimes, the number of documents that need to be submitted to government agencies is reduced significantly.

What taxation system will you use? You can directly contact the Federal Tax Service of the Russian Federation and ask its employees to provide advice on all types of reporting and the benefits of various tax regimes. They do not have the right to refuse a businessman: the Federal Tax Service of the Russian Federation is entrusted with the obligation to inform the population free of charge (clause 4, part 1, article 32 of the Tax Code). In addition, you can get detailed advice on the modes.

Are you planning to operate your business independently or with the help of hired personnel? An independent individual entrepreneur needs to submit information to the Federal Tax Service, the Compulsory Medical Insurance Fund and the Pension Fund only for himself. The legislation allows single businessmen to contribute fixed contributions for medical and pension insurance, without maintaining reporting documentation. However, if you plan to work with hired employees, you will have to pay personal income tax and insurance for them on a monthly basis.

After answering all these questions, use step by step instructions“How to keep accounting records for individual entrepreneurs from scratch in 2018-2019.” Below is a table of preparatory work:

What to do	What is it for
Purchase a program or online service for accounting. The price varies from 4 to 15 thousand per year. Important: An alternative, more effective option is accounting outsourcing.	For systematization economic activity entrepreneur. In electronic form, it is easier to track expenses and take into account income received. The programs also allow you to compose source documents according to current forms. Online services additionally notify individual entrepreneurs about innovations in legislation. Disadvantage: learning the program and working in it takes time. It is more profitable to transfer all accounting to third-party specialists on an outsourcing basis.
Organize a place to store documents, both your own and those from contractors	All contracts, certificates of completion of work, payment orders, invoices, invoices will have to be stored for 5 years (Part 1, Article 29 of the Law “On Accounting” No. 402-FZ). Documents on insurance payments must be kept for 6 years (clause 6, part 3.4, article 23 of the Tax Code). It is advisable to divide all documents into categories: tender documentation - if a businessman participates in public or private procurement on the basis of laws No. 223-FZ and No. 44-FZ; documents on the sale of goods, performance of work and provision of services by the individual entrepreneur; documents from suppliers and performers who performed work, sold goods and provided services to the entrepreneur; declarations, reports and correspondence with government agencies; Bank documentation – account statements, payment orders
Register in personal account Online tax service(nalog.ru)	In your personal account you can track the presence of debts on government fees. There you can consult with the Federal Tax Service on issues of interest regarding legislation. Here you will also find tips on filling out applications for transition to preferential treatment and reporting declarations
Create a calendar for submitting reports and transfers Money to the budget	A calendar can be created for a whole year, but there is no guarantee that legislative deadlines will not change. Therefore, it is better to draw up monthly calendars and refer to them in the future. Or create an annual calendar and make small adjustments if necessary.

Features of individual entrepreneur reporting in different taxation systems

How to run an individual entrepreneur with “simplified language” for dummies? How to understand all the nuances of the tax on imputed income, the patent system and unified agricultural payments?

It is advisable for an entrepreneur to immediately submit an application for transition to special mode taxation - Unified Agricultural Tax, simplified tax system, UTII or patent. Special regimes free the businessman from maintaining reports for each collection separately - instead they submit single declaration. Otherwise, the businessman will have to keep reports on common system, which means you have to pay:

• value added tax (VAT);
• state property tax individual used in business activities;
• part of the funds in the budget from the income of the individual entrepreneur.

To switch to the preferential system, submit a corresponding application to the Federal Tax Service before the end of the year. From the next billing period, preferential treatment will be applied.

OSNO reporting is carried out quarterly for all types of government fees. Payments for employees are made every month.

Step-by-step instructions for maintaining an individual entrepreneur on the simplified tax system 6% and on the simplified tax system 15%

Choosing a base for payments to the budget: only income (USN 6%) or income minus expenses (USN 15%);

Quarterly completion and submission of declarations by the 25th day of the month following last month quarter, payment of advances;

Annual transfer of state tax until April 30, minus advances and insurance payments;

Monthly reporting for hired personnel (fulfillment of tax agent duties).

Step-by-step instructions for keeping records on UTII

If an entrepreneur conducts several types of activities included in the “imputation”, or works in different regions, he submits several declarations. For example, one document takes into account the transportation of passengers, and another – the transportation of goods. The same is true if an individual entrepreneur provides veterinary services, for example, in St. Petersburg and the Leningrad region (one document for the capital, the other for the region);

Funds are transferred to the budget by April 25, July, October and January for the first and fourth quarters;

Report monthly to the Federal Tax Service, the Compulsory Medical Insurance Fund, the Pension Fund and the Social Insurance Fund for officially employed employees.

Changes in accounting and tax legislation for individual entrepreneurs in 2019

Starting from 2019, entrepreneurs will have to adapt to new requirements of federal legal acts. We recommend studying the table with the main legislative changes - if you do not have outsourced assistants and have to handle paperwork yourself, it is better to prepare in advance for the upcoming reforms.

What will change	What is the essence of the changes
Magnitude minimum size wages (minimum wage)	From January 2019, the minimum wage will increase by 17 rubles. and will be equal to 11,280 rubles. (Order of the Ministry of Labor No. 550n, adopted on August 24, 2018). IP will have to be raised wages employees, if it was calculated according to the minimum wage. Also, sick pay and vacation pay will be calculated based on the new monetary value.
VAT percentage rate	In connection with the increase in VAT to 20%, entrepreneurs on OSNO will have to re-sign transitional contracts taking into account changes in the Tax Code of the Russian Federation or draw up additional agreements to existing contracts
Shares of payments to the Pension Fund	This is good news: the rate will remain unchanged (22%). Initially, the State Duma wanted to increase the amount of contributions to Pension Fund up to 26%, but, fortunately, officials did not approve of this initiative
Forms of form 2-NDFL	If a businessman is an employer, then he must take into account that he will submit reports for his employees according to new form. You can get acquainted with it
Forms of form 3-NDFL	You will need to submit your declaration for 2018 using the new form. You can download it
UTII coefficient	In 2019, K1 will be equal to 1.915, compared to 1.868 in 2018.
Insurance of deposits in individual banks	Just like individuals, entrepreneurs will be able to receive compensation of up to 1.4 million rubles. Alas, this innovation does not apply to money in current accounts.
VAT benefits	Participants of the Unified Agricultural Tax are no longer exempt from VAT if the entrepreneur’s revenue is more than 100 million rubles. in year. If the profit is less than 100 million rubles, then VAT is not paid to them

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The simplified taxation system for individual entrepreneurs is recognized as the most profitable. According to statistics from the Federal Tax Service of the Russian Federation more than 3 million individual entrepreneurs in 2019 chose a simplified tax system. The remaining 4 taxation systems (OSNO, UTII, Unified Agricultural Tax and patent) account for 1.6 million. Almost half of entrepreneurs believe that the simplified tax system for individual entrepreneurs is the most optimal and profitable option.

Why is simplification so attractive? Why do not only individual entrepreneurs, but also LLCs seek to obtain this tax regime? And, if you follow the logic, why doesn’t someone switch to such profitable terms? First things first...

Why is the simplified tax system attractive for individual entrepreneurs in 2020?

What is the simplified tax system and who is it intended for?

At the end of the 1990s, the issue of developing small and medium-sized businesses became acute. Representatives of the business world persistently demanded that the Government provide small businesses with more tax freedom, set lower rates and relieve private entrepreneurs as much as possible from paperwork. When can a businessman work if he is burdened with the requirements of reports, notifications, tax returns, bookkeeping and other formalities?

In 1995, a law was introduced allowing the use of a simplified taxation system for certain categories of citizens and organizations. Then, with the adoption of the second part of the Tax Code of the Russian Federation, numerous changes and additions came into force, which we operate to this day. Thus, the fundamental document for individual entrepreneurs using the simplified tax system is the Tax Code of the Russian Federation (Chapter 26.2). In addition, the Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation” is very useful, which lays down the principle of simplified reporting for small businesses.

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The simplified tax system replaces three taxes at once: tax on personal income from business activities, property tax (with exceptions) and value added tax (also with exceptions). At the same time, the tax rate for the simplified tax system is fixed and is either 6% or 15%, depending on the choice of tax base. And these - not the biggest - taxes on the simplified tax system can be reduced at the expense of paid insurance premiums. Accounting statements individual entrepreneurs There is no need to keep it, it is enough to keep a book of income and expenses (KUDIR).

These are the main advantages that predetermine the increased interest of small businesses in a simplified taxation system. However, not everyone gets such a “tidbit”. The law defines a number of restrictions that do not allow everyone to apply the simplified tax system.

Restrictions on the use of the simplified tax system

1. Quantity employees(average number for the year) should not exceed 100 people.
2. You should not be a manufacturer of excisable goods (their list is presented in Article 181 of the Tax Code of the Russian Federation). You also cannot engage in mining activities other than common minerals. The list of commonly used materials is approved by the regions.
3. You must notify about the transition to the simplified tax system on time, within the time limits established by clauses 1 and 2 of Article 346.13 of the Tax Code of the Russian Federation.
4. Income for the year should not exceed 150 million rubles.
5. Individual entrepreneurs who have switched to the unified agricultural tax cannot combine this regime with a simplified regime.
6. Notaries, lawyers, owners of pawnshops and gambling establishments are not entitled to use the simplified tax system.

Advantages and disadvantages of the simplified tax system for an individual entrepreneur

The main positive aspects of simplification:

1. The simplified tax system replaces 3 taxes: personal income tax, VAT and property tax. As for personal income tax, there is a clear benefit for an individual who has become an entrepreneur: instead of 13% of all charges in his favor, he gives only 6% of income to the state. But if the entrepreneur is also a founder (participant) of an LLC and receives dividends, then personal income tax will need to be paid on them.

There is a caveat regarding property tax: there is a list of real estate objects for which tax will still have to be paid (the so-called real estate objects). cadastral value). This list is determined by the authorized body executive power no later than the 1st day of the next tax period and is posted on its official website. Such objects include business centers, shopping malls, office premises, Catering and consumer services, retail facilities.

As for VAT, here the restriction is associated only with the import of goods from abroad (VAT is paid upon import at customs), as well as when concluding simple partnership agreements or trust management property. Overall, replacing the three largest and most annoying taxes with one is an absolute boon for small businesses.

2. Simplified accounting and reporting are truly simplified. The entrepreneur will only need to keep a special book - KUDIR, where he will enter completed business transactions in accordance with the standard. KUDIR is not surrendered anywhere, but is only presented at the request of regulatory authorities.

An individual entrepreneur is not required to maintain accounting records. As tax reporting a tax return is applied, which is submitted once at the end of the year until April 30 of the following year. Generally speaking, when the tax period is a year, a lot of time and effort is saved on communicating with various regulatory authorities.

3. An individual entrepreneur using the simplified tax system has the right to reduce the tax by the amount of insurance premiums paid. If an entrepreneur does not have employees, then he has the right to reduce advance payment for tax on the entire amount of insurance premiums paid for oneself in a given quarter. Individual entrepreneurs with employees can reduce the tax by 50% at the expense of paid insurance premiums or take the contributions into account as expenses.

4. You can also reduce the tax by the amount of the paid trade tax, which is currently paid only in Moscow.

5. If an individual entrepreneur is registered for the first time and applies the simplified tax system, then he can qualify, that is, work for 2 years at a zero tax rate. Unfortunately, the list of types of activities for obtaining tax holidays is very limited, and besides, it depends on the will of regional authorities. However, entrepreneurs engaged in industrial, scientific or social activities have a chance to gain such an advantage.

Disadvantages of the simplified tax system for individual entrepreneurs:

1. You can lose your right to the simplified tax system, and quite unexpectedly. For example, we conducted big deal and this exceeded the annual income limit of 150 million rubles. You will be automatically transferred to its high stakes and cumbersome reporting. You will have to submit reports for the entire period according to different rules, and also pay VAT, personal income tax and property tax.
2. Your lack of VAT may hit your clients, who will not be able to submit their VAT for reimbursement from the budget. That is, there is a possibility of losing part potential clients who do not want to work with simplified partners.
3. When leaving the simplified tax system, losses received are not counted in the new tax regime. The same thing applies when switching from another regime to the simplified tax system.
4. There are restrictions on the types of expenses that can be used to reduce your tax base.
5. Property and social deductions cannot be applied, while at the same time an individual entrepreneur can do this under the general taxation regime.

Transition of individual entrepreneurs to the simplified tax system

To switch to the simplified tax system, you must meet several requirements:

1. The staff should not have more than 100 employees.
2. Your income for 9 months of the current year should not exceed 112.5 million rubles.
3. Your type of activity must be permitted under a simplified procedure.

2 options for a simplified tax system

The flexibility of the simplification lies in the fact that it allows an entrepreneur to independently assess the amount of expenses as part of his business and decide what his tax base will be. Two options are offered (Article 346.14 of the Tax Code of the Russian Federation):

• The simplified tax system “Income” (often synonymous with the simplified tax system 6) assumes all income of an entrepreneur as the tax base. The tax rate is 6%, but by decision of regional authorities it can be reduced for certain types of activities to 1%. For example, in the Voronezh region for activities in the field of health care and social services, the tax rate is 4%.
• USN “Income minus expenses”(also known as USN 15) takes income reduced by the amount of expenses as the tax base. The tax rate is 15%, and regions can reduce it to 5%. In the Perm region, for example, for the activities of public catering enterprises the tax rate is 10%.

If with the first option everything is extremely clear (we count only income, remember the limit, apply the tax rate to the entire amount of income and pay), then we will dwell on which in more detail.

Firstly, for “Income minus expenses”, not all of an entrepreneur’s expenses can be counted as “expenses”, but only those that are included in the list approved by law (Article 346.16 of the Tax Code of the Russian Federation). However, these costs must be related to entrepreneurial activity, and not the personal expenses of the entrepreneur. And secondly, if there is a loss for the year (that is, expenses exceed income), it can be transferred to the next year in order to reduce the tax base, but no more than 30%. And thirdly, the minimum tax rule applies: you can’t help but pay nothing, the minimum you have to pay is 1% of your income.

There are cases when the minimum tax is higher than the tax calculated using the standard formula (D-R) * 0.15. In this case, it is the minimum tax that must be paid, and the difference between it and the “standard” tax can be taken into account as expenses in the next tax period. Thus, even after working through the tax period at a loss, 1% of the income received must be given to the state.

Individual Entrepreneur “Razgulyaev” works on the simplified tax system “Income minus expenses”, engaged in finishing of premises. In his region tax rate for this type of activity is 15%. Razgulyaev received an income of 500,000 rubles. At the same time, the amount of confirmed expenses amounted to 480,000 rubles. The minimum tax payable for Razgulyaev will be 1% of 500 thousand, then 5 thousand rubles. In this case, the “standard” tax, calculated taking into account a rate of 15%, will be (500,000 - 480,000) * 0.15 = 3,000 rubles. Razgulyaev in this tax period will be required to pay the minimum tax (5,000 rubles), and the difference is 2,000 rubles. has the right to transfer it to next year's expenses.

Entrepreneurs often ask themselves: which option to choose? The “Income” option seems to be easier to account for, but there is no way to “write off” expenses for rent, communications, fuels and lubricants, public utilities etc. And with the second option, the tax rate plus is higher, you need to constantly check the list of expenses allowed for offset, and even store all documentary evidence payments made.

It all depends on the amount of expenses. It will not be possible to determine them accurately at the stage of business formation (be sure to multiply your forecast figure by at least a factor of 1.5), but many experts agree on one thing: in order to successfully use the simplified tax system 15 option, you need the costs to be at least 2/3 of income. And finally general rule for both options: do not forget to reduce the tax due to the insurance premiums paid.

Insurance premiums for individual entrepreneurs on the simplified tax system

The obligation to pay by an individual entrepreneur and for employees is established by the Tax Code of the Russian Federation.

Options for calculating insurance premiums for individual entrepreneurs using the simplified tax system:

1. Individual entrepreneur on the simplified tax system “Income” without employees;
2. Individual entrepreneur on the simplified tax system “Income minus expenses” without employees;
3. Individual entrepreneur on the simplified tax system “Income” with employees;
4. Individual entrepreneur on the simplified tax system “Income minus expenses” with employees.

Individual entrepreneur without employees on the simplified tax system(in cases 1 and 2). Let's divide entrepreneurs into two types, with and without employees. Insurance premiums Individual entrepreneurs are divided into two parts:

• The fixed part is 40,874 rubles in 2020, where 32,448 rubles. is accrued for pension insurance, and 8,426 rubles. - for medical purposes. In the Social Insurance Fund, an individual entrepreneur is not required to pay, but can do so on a voluntary basis.
• The differentiated part is 1%, levied additionally on income exceeding 300 thousand rubles. In this case, 1% is charged on the difference between the income received and 300,000.

Thus, the total amount of insurance premiums payable is 40,874 rubles + 1% of income exceeding the limit. For example, with an income of 500,000 rubles, an individual entrepreneur will pay 40,874 + 0.01 * (500,000-300,000) = 42,874. As mentioned above, an individual entrepreneur can reduce the tax due to paid insurance premiums.

The individual entrepreneur reduces the tax payment by the entire amount of contributions paid. IP "Andreev" earned 800,000 rubles per year. He must pay 6% of this amount to the treasury, that is, 48,000 rubles. But since Andreev made quarterly contributions for himself totaling 40,000 rubles, he has the right to pay only 48,000-40,000 = 8,000 rubles to the budget in the form of tax. Agree, the difference is quite noticeable!

An individual entrepreneur cannot clearly reduce the amount of tax, but can take into account paid insurance premiums as expenses(thereby reducing the tax base). Individual entrepreneur “Borisov”, working according to the “Income minus expenses” system, earned the same 800,000 rubles. At the same time, his expenses, together with the contributions paid for himself, amounted to 500,000 rubles. He must pay the state (800,000-500,000)*0.15=45,000 rubles.

Individual entrepreneur with employees on the simplified tax system(in cases 3 and 4). Here there is a need to pay contributions not only for yourself (as in the options discussed above), but also for employees.

The amount of payments for employees if they are issued according to employment contract is 30% of all accruals in their favor (salary, bonuses, material incentives, etc.). If employees are registered under a civil contract, the amount will be slightly less due to the optionality of payments to the Social Insurance Fund (2.9%). Individual entrepreneurs with employees can reduce tax due to paid insurance premiums.

For an entrepreneur with hired employees using the simplified tax system “Income” (case 3), the accrued tax can be reduced by the amount of insurance premiums paid for himself and his employees, but no more than 50% of the initial tax figure.

IP "Vladimirov" together with three employees earned 1 million rubles. At the same time, he paid contributions for himself and for them in the amount of 70,000 rubles. First, Vladimirov must calculate how much it will be single tax excluding contributions: 1,000,000*0.6%=60,000 rub. He has the right to reduce this amount only by half, i.e. for 30,000 rubles. Enough contributions have been paid, so Vladimirov will transfer 30,000 rubles to the budget.

And finally, the last case (very common) when an individual entrepreneur works with hired employees on simplified taxation system 15. In this case, all insurance premiums paid (both for yourself and for employees) are taken into account in expenses.

IP "Grigoriev" provides passenger transportation services. He has three hired drivers, and he works according to the simplified tax system “Income minus expenses.” Grigoriev earned 1 million rubles, while paying insurance premiums for himself and his employees in the amount of 80,000 rubles. Grigoriev’s other expenses amounted to 600,000 rubles. Grigoriev knew that paid insurance premiums can be taken into account as expenses without restrictions, so he correctly calculated the tax: (1,000,000-680,000)*0.15=48,000 rubles.

We examined various possibilities for reducing the single tax of the simplified tax system at the expense of insurance premiums. All that remains is to give an important rule for all of the above options: pay insurance premiums quarterly in order to immediately reduce tax advance payments on them!

What else is important to know about the simplified tax system for individual entrepreneurs

Combining the simplified tax system with other tax regimes

The simplified tax system can be combined with UTII and patent system By various types activities. In this case, it is necessary to keep separate records of income and expenses. If expenses cannot be divided correctly (for example, the services of a hired accountant who deals with both reporting), then the rule applies: expenses are divided in proportion to the income received. Insurance premiums upon payment are divided according to the same principle. Combining modes is quite a complex thing from an accounting point of view, so this option makes sense only for experienced entrepreneurs or if they have a specialist accountant.

simplified tax system and trade tax

A trade tax has been introduced and is in effect on the territory of Moscow, according to which individual entrepreneurs on the simplified tax system who carry out certain types of trade are its payers. This applies to trade through stationary and non-stationary objects and to the process of organizing trade. There are a number of exceptions: trade at fairs, markets, cultural and art institutions, etc. Entrepreneurs have the right to deduct the paid fee from the tax amount under the simplified tax system “Income” or take it into account in expenses when application of the simplified tax system"Income minus expenses."

Individual entrepreneur reporting on the simplified tax system

Despite the obvious advantages in terms of accounting and reporting, the simplified taxation system does not relieve the entrepreneur from the obligation to submit the necessary reports on time and in full and transfer advance payments. In the table below we briefly summarize the deadlines for submitting reports and paying taxes and contributions. See the full calendar of individual entrepreneur reporting on the simplified tax system in 2020.

Action	Term
Advance payments for single tax	no later than the 25th day of the month following the current quarter (April 25, July 25, October 25)
Tax return according to the simplified tax system
Payment of final tax to the simplified tax system	No later than April 30 of the following year
Payment of contributions for individual entrepreneurs without employees	No later than 12/31/2019 for a fixed amount and no later than 07/01/2020 for 1% over 300,000 rubles
Payment of contributions for individual entrepreneurs with employees
Submitting 2-NDFL for individual entrepreneurs with employees	Until March 1 next year
Submitting 6-NDFL for individual entrepreneurs with employees	Until the end of the month following the current quarter
Submission of information on the average number of employees	No later than January 20 of the following year
Calculation of insurance premiums for individual entrepreneurs with employees	No later than the 30th day of the month following the reporting period
Reporting on form SZV-M for individual entrepreneurs with employees	Monthly, no later than the 15th day of the next month
Reporting in the form SZV-STAZH	Until March 1 next year
Reporting in the SZV-TD form for individual entrepreneurs with employees	Until the 15th day of the month following the reporting month (in which personnel changes occurred)
Reporting in Form 4-FSS for individual entrepreneurs with employees	Quarterly, no later than the 20th day of the month following the current quarter for paper documents or the 25th day for electronic ones.

As you can see, simplification is not so simple if you are an employer. There are fines for every piece of paper submitted late, many of which depend on the amount of taxes, contributions, etc. So, without paying due attention to formalities, you can significantly lighten your wallet. In addition to what is listed in the table, entrepreneurs using the simplified tax system (all without exception) must maintain a KUDIR and be ready to provide it at the end of the tax period at the request of the Federal Tax Service.

Changes for the simplified tax system

There were a number of changes in 2019:

1. From January 1, 2019, the list of activities for which simplified workers pay has been significantly reduced reduced tariffs insurance premiums for employees (Article 427 of the Tax Code of the Russian Federation);
2. You can switch to the simplified tax system with an income of 112.5 million rubles. for 9 months of the current year.
3. The form of the income and expenses accounting book has been changed. It has a new section reflecting trade fees, which reduce the amount of tax under the simplified tax system.
4. For individual entrepreneurs without employees providing services to the public, the period of work without cash registers has been extended until July 1, 2021.

2020 also brought a number of changes:

1. From the beginning of the year, the simplified tax system can be used by producers of grapes, wine, sparkling wine (champagne), wine materials, and grape must produced from grapes of their own production.
2. Due to the introduction of electronic work records employers will be required to submit a new SZV-TD report.
3. The deadline for submitting reports 2-NDFL and 6-NDFL has been changed - in 2020 they must be submitted a month earlier - before March 1.

Individual entrepreneurs using the simplified taxation system (STS) in 2020 updated: January 31, 2020 by: Everything for individual entrepreneurs

Small companies often do not have an accountant on staff, therefore all accounting operations are carried out by the owner and director of the company.

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In 2020, the Russian Ministry of Finance clearly determined that individual entrepreneurs using the simplified tax system do not need to keep accounting ().

General information

In modern Russian legislation it is determined that all business entities are required to maintain accounting records (). In this case, special conditions apply to individual entrepreneurs and persons engaged in private practice.

However, in order for accounting to become an optional requirement, two conditions must be met:

1. An entrepreneur takes into account his income and expenses in a simplified form, which are the object of taxation under the simplified tax system.
2. As the main documentation, it is created, in which information about all inflows and outflows of funds is entered (Clause 1, Article 6 of Federal Law No. 402).

It is advisable to understand the intricacies of maintaining a simplified accounting system under the simplified tax system.

Advantages of Simplification

Of all the tax regimes that an individual entrepreneur can use in his activities, the simplified tax system seems to be the most preferable.

Among its most significant advantages are the following:

1. Accounting and tax accounting in the company is carried out according to a simplified system.
2. It is not necessary for such enterprises to submit reports to the Federal Tax Service.
3. The business owner has the right to independently choose the object of taxation (income (6%) or receipts minus expenses (15%)).
4. The general tax on the results of operations replaces personal income tax, VAT and property tax on individuals.
5. Since the tax period is 365 days, the declaration will only have to be submitted once a year.
6. The tax base may be reduced by the cost intangible assets and fixed assets used in production activities. At the moment of their entry.

These conditions allow not only to significantly reduce the costs of doing business and deductions to the state budget, but also to simplify the procedure for implementing accounting policies, which is especially important for small businesses.

Making the transition

If the company did not select a tax regime during the registration process, then it makes sense to make the transition to the simplified tax system already in the process of activity.

However, this will require the fulfillment of a number of important conditions, including:

In fact, the transition to the simplified tax system is carried out by the entrepreneur voluntarily: if he does not want to do this, then taxes are collected from him according to the general system.

In this case, there are two ways to switch to the simplified tax system:

• during registration, the businessman attaches it to the general package of papers;
• in the course of activity, the owner of the company from October 1 to December 31 has the right to submit an application. If all conditions are met, taxes will be collected from the new calendar year according to the simplified tax system.

It is important to emphasize that if at the time of registration the entrepreneur did not have time to submit applications, then he has another 30 days during which he will be able to change the general regime to the simplified tax system (USN).

Legal grounds

Issues related to the activities of individual entrepreneurs within the framework of the simplified taxation system are discussed in Tax Code Russian Federation and certain federal laws.

In particular, the specifics of the simplified tax system are described in detail in such articles of the Tax Code of the Russian Federation as:

Articles 6-8 of Federal Law No. 402 define the procedure, features and terms of accounting under the simplified tax system, and also formulate the conditions, including in relation to taxes.

Accounting for individual entrepreneurs under the simplified tax system

Despite the fact that individual entrepreneurs are not burdened with the obligation to maintain accounting records accounting policy in a simplified form they have to lead.

Without it, business owners will not be able to fill out tax returns, as well as draw up reports to the Pension Fund and the Social Insurance Fund.

A simplified accounting system for individual entrepreneurs using the simplified tax system presupposes the fulfillment of the following conditions (Article 6 of Federal Law No. 402):

1. Use of an abbreviated chart of accounts (any small company has the right to use only those accounts that are related to its activities).
2. Drawing up simplified registers instead of accounting statements.
3. Possibility of refusing the double entry form (debit-credit) for enterprises that do not carry out a large number of transactions and have small turnover.

With a simplified accounting system, firms using simplified tax system mode“Revenue” uses the cash method to record cash receipts.

Enterprises that have chosen “inflows minus outflows” as an object also focus on cost accounting.

Income

Small enterprises operating within the framework of the simplified tax system “income” pay 6% of their revenue to the treasury. At the same time, they take into account all inflows using a cash register, after which they transfer the information to the accounting book.

IN general view The cash method, which determines the accounting of individual entrepreneurs on the simplified tax system 6% with cash register, involves the following operations:

• when making a transaction, a receipt is knocked out at the cash register;
• data on the results of the transaction are entered into the Costs and Receipts Accounting Book only after the money is received in the current account or at the cash desk;
• Based on the results of the month, quarter, year, summary data is generated, which forms the basis for filling out the tax return.

It is important to remember that each item of income must have documentary evidence: receipt orders and checks are filed in a separate folder.

Income minus expenses

Individual entrepreneurs with the object “inflows minus expenses” use the cash method in relation to income and expenses simultaneously, namely:

1. Any transactions are accounted for through the cash register.
2. After receiving money or actually leaving it from the cash register or from the current account of the enterprise, entries are made in the accounting book.
3. At the end of each day, the difference between inflows and outflows is calculated.
4. Based on the results of the month and quarter of the year, total values ​​are displayed, which form the basis for determining the tax base.

It is worth noting that the final annual difference is included in the declaration. It is subject to tax at a rate of 15%.

At the same time, with regard to costs under the cash method for individual entrepreneurs on the simplified tax system, two important requirements apply, namely:

• all expenses must be directed exclusively to production needs, and also have an economic justification;
• any outflow of funds must be confirmed by relevant documents.

All orders, statements, receipts are filed in separate folders by year and stored at the enterprise.

With employees

Since many small firms use hired personnel in their activities, the question of how to conduct accounting for individual entrepreneurs using the simplified tax system with employees seems quite relevant, in particular:

1. In addition to submitting a tax return to the Federal Tax Service at the end of the year (by April 30), the company submits information about employees working for hire to the Pension Fund.
2. Although the company itself does not pay personal income tax, it is obliged to calculate it and pay it for each of its employees.

Despite the fact that the process of managing a small enterprise is simplified as much as possible, individual entrepreneurs on the simplified tax system are still required to maintain a simplified personnel policy, namely:

• draw up and use labor regulations and;
• lead ;
• form , ;
• lead .

It should be remembered that statements of wages and bonuses for personnel are considered as documents confirming the costs of the company. Expenses for the formation of the salary fund are deducted from revenue.

Video: Individual entrepreneurs consider the simplified tax system to be 6%

For each of the employees, the individual entrepreneur calculates personal income tax, contributions to the Pension Fund and the Social Insurance Fund and transfers them to the appropriate authorities. Obviously, accounting for small firms with hired staff has a more expanded form.

Without employees

If an individual entrepreneur operates on the simplified tax system without hiring hired personnel, then the business owner only needs:

• fill out a tax return by the end of April of the year following the reporting year, and then pay it;
• submit documents and make contributions to the Pension Fund and the Social Insurance Fund for yourself, since the entrepreneur’s business is considered as his main work activity.

In the reporting itself, the “Number of employees” field is marked “0”, since the entrepreneur himself is not an employee.

Features in retail trade

A significant number of enterprises operating on the simplified tax system operate in the retail trade sector. It is worth noting that such companies do not need to take out any additional permits to conduct trading activities - it is enough to have the status of an individual entrepreneur.

At the same time, individual entrepreneurs are prohibited from selling alcohol and tobacco products.

When a small enterprise carries out activities in the field of retail trade, accounting provides for the following procedure for registering transactions:

1. After receiving the goods, each buyer receives a receipt at the cash register.
2. The received daily revenue is recorded by the accountant or business owner in the Accounting Book.
3. Costs incurred during the trading day are recorded as accounting entries.
4. At the end of the trading day, the results are compiled - total revenue or inflows minus outflows.
5. At the end of each month, individual entrepreneurs whose turnover exceeds 3,000 minimum wages pay VAT, and the rest simply calculate the total values.

An important aspect is also the agreement with suppliers to provide discounts and compensation for waste from goods, which can amount to 3-5% of their total cost.

Goods sold at a discount are recorded separately when calculating total revenue, so that later the company can adequately assess what the losses and benefits were from selling goods at a lower price.