Rate usn v. Simplified taxation system. Is it possible to reduce the tax on insurance premiums?

In 2019, the current legislation underwent significant adjustments, which affected a variety of areas of business, and in particular, this applies to entrepreneurs operating under a simplified taxation system.

Most people who operate on the simplified tax system have thought about how the established rates for paying taxes under the simplified system have changed, since legislators have made a proposal to reduce the accepted rates by half.

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That is why, before transferring advance payments, it is first worth understanding what the simplified tax system rates are set for in 2019 and how the current legislation has changed in principle.

Changes and transitions

Starting from 2019, a huge number of companies have the opportunity to conduct their activities under a simplified taxation system, and this is due to the fact that legislators have made significant changes to the current Tax Code.

First of all, starting from 2019, cost limits are increasing, due to which the list of potential users of the simplified system is significantly expanding, and the volume of income and the residual value of fixed assets will also increase.

Thus, the maximum limit that allows entrepreneurs to conduct their activities on a simplified system increases to 120,000,000 rubles, while the residual value limit is 150,000,000 rubles.

All companies and private entrepreneurs that operate on the common system are given the opportunity to switch to the simplified system only from 01/01/2018, that is, they will need to submit an application to the Tax Service before the end of the calendar year. It is worth noting the fact that if the last day of the year falls on a weekend, all documentation must be submitted on the next working day that comes before it.

It is also worth noting the fact that, in accordance with the latest changes in legislation, any companies that operate on a simplified system have the opportunity to register their own representative offices, and regional authorities have the right to introduce their own preferential rates on any tax objects.

The innovation that provides for the provision of tax holidays to all entrepreneurs who intend to conduct their activities using a simplified system deserves special attention. Thus, in the first two years of their activity, all these persons are in principle exempt from the need to transfer tax payments.

What is important to consider

In order for the entrepreneur’s activities to be carried out in full compliance with the specifics of the current legislation, and for the control authorities not to have any questions, it is worth studying the key changes in the current legislation relating to the simplified tax system.

Reflection of income and expenses

The object of taxation “Income” provides for the recovery of 6% from all profits received by the company, that is, this tax is calculated even before expenses are deducted. The transfer of this tax amount is usually carried out by transferring advance payments based on the results of each individual quarter.

The profit rate can be reduced by the regional authorities of a certain entity to the minimum possible value of 1%, if this is required to ensure the development of the regional economy. Thus, for example, in Crimea it was decided to set the tax rate at 4%, although previously it was 3%.

The main advantage of this option is that the company has the right to deduct from the tax base all kinds of fixed payments, insurance premiums for its employees, as well as payments made to provide medical insurance or sick leave to its employees during the first three days of incapacity.

It is worth noting that a reduction in the amount of tax on these types of expenses is provided for by only 50%, but for those entrepreneurs who operate independently, such restrictions are not established.

For a simplified regime using the difference between profit and costs as an object of taxation, the rate in 2019 is set at 15%, and the tax base in this case will be calculated as the difference between the profit received by a company or entrepreneur from all areas of its activities and the costs incurred . At the same time, in order to reduce the amount of the single tax, expenses must have economic justification and documentary evidence.

In this case, regional authorities also have the right to reduce the accepted tax rate, but in this case the minimum amount is already 5%.

Application of benefits

To confirm the possibility of using a tax rate, it is not necessary to submit any documents to control authorities. The reduced tariff itself, in accordance with current legislation, does not belong to the category of benefits, and therefore the right to receive it does not need to be confirmed.

For the “Income” object, the rate can be 1-6%, but if a specific rate is not established in a particular region, then in this case the transfer amount will need to be calculated there in accordance with the maximum possible rate, that is, 6%.

For private entrepreneurs registering for the first time, they have the opportunity to use tax holidays, during which their tax rate is 0%.

The preferential rate when calculating taxes from the difference between profits and costs can range from 5% to 15%. Again, if regional legislation does not in any way regulate the specified tax rate, then in this case it will be necessary to use the maximum possible rate, that is, 15%.

Reduced rates

As mentioned above, in some regions it is possible to use a reduced tax rate, and the amounts of these rates are as follows:

Features and rates of simplified taxation system in 2019

In the process of transition to a simplified system, companies and private entrepreneurs have the right to independently decide which tax object they are going to use. Thus, they can calculate the amount of tax payment from all income received or only from net profit, that is, after the necessary expenses have been deducted from income.

The simplified tax system - income minus expenses in 2018-2019 is subject to the rules regulated by Ch. 26.2 Tax Code of the Russian Federation. Who has the right to apply this special regime? What taxes does it replace? How to correctly calculate the simplified tax system of 15% and the minimum tax? Were there any changes to the simplified tax system - income minus expenses in 2018-2019? We will answer these questions in the material below.

Simplified “income minus expenses”: conditions for transition

In 2019, taxpayers have the right to switch to the simplified tax system “income minus expenses” from next year (from 01/01/2020) subject to the following conditions:

• They do not engage in activities listed in paragraph 3 of Art. 346.12 Tax Code of the Russian Federation.
• The organization has no branches.
• The share of participation of other legal entities in the organization’s management company does not exceed 25%. There are some exceptions to this rule.
• The amount of income received by the taxpayer based on the results of 3 quarters of the current year did not exceed 112,500,000 rubles.
• The average number of employees a taxpayer has is no more than 100.
• The residual value of depreciable fixed assets (FPE) available as of October 1 of the current year does not exceed RUB 150,000,000.

In order to switch to the simplified tax system “income minus expenses”, you will need to submit a specially prepared application to the territorial Federal Tax Service by the end of the year. If a legal entity or individual entrepreneur has just registered, then such an application is submitted within 30 days from the date of registration (clause 3 of Article 346.13 of the Tax Code), otherwise the transition to the simplified tax system will be possible only from next year, provided that the application is submitted from October to December .

The notification form for the transition to the simplified tax system can be downloaded .

Retention of the right to use the simplified tax system is conditioned by compliance with the above criteria and one more income limit - their maximum allowable amount for receipt per year of application of the simplified tax system (clause 4 of article 346.13 of the Tax Code of the Russian Federation). For 2019, this value is defined as 150,000,000 rubles.

Read about whether it is possible to have a separate division during simplification in the material “We are opening a separate division under the simplified tax system” .

Taxes under the simplified tax system “income minus expenses”

Taxpayers using the simplified tax system are exempt from paying:

• property tax, except for real estate, the value of which is determined as cadastral (this, in particular, office, retail and service premises and buildings);
• VAT (with rare exceptions);
• income tax (for self-employed persons - personal income tax), except for income in the form of dividends and income taxed at special rates.

Other taxes, fees and contributions are paid on a general basis.

Read about what rules to follow when applying the simplified tax system in 2018-2019 regarding insurance premiums in this article.

If taxpayers have chosen a taxation system such as the simplified “income minus expenses” with a rate of 15%, then they must maintain KUDiR. You must have all documents confirming expenses and their payment. “Simplified” taxpayers are required to conduct cash transactions in accordance with the general procedure. And also submit tax and statistical reporting.

Taxpayers who have chosen “income minus expenses” taxation are not exempt from fulfilling the obligations provided for tax agents. In addition, they must comply with all controlling person regulations if they hold relevant interests in controlled foreign companies.

What percentage is the tax on the simplified tax system “income minus expenses”

The rate for the simplified tax system “income minus expenses” is set at 15% based on clause 2 of Art. 346.20 of the Internal Revenue Code. Subjects of the Russian Federation may set reduced tax rates - from 5 to 15%.

The establishment of the right to such a reduction is due to the provision of regions with the opportunity to stimulate the development of certain types of activities or an increase in the number of taxpayers of certain groups. Payers of the simplified tax system do not have the obligation to confirm their right to apply a preferential regional tax rate (letter of the Ministry of Finance dated October 21, 2013 No. 03-11-11/43791).

STS “income minus expenses” 15%: minimum tax

For simplifiers who have chosen “income minus expenses” (15% rate) as the object of taxation under the simplified tax system, a special tax is established in the amount of 1% of the total amount of income received during the year. A single tax in the established minimum amount is paid if the calculated tax amount (tax rate multiplied by the difference between income and expenses) for the year is less than the minimum.

The minimum tax is paid at the end of the year when submitting a tax return. In this case, taxpayers make advance payments on the basis of calculations made in the generally established manner.

Simplified “income minus expenses”: does the rate change?

For taxpayers using the simplified tax system “income minus expenses,” the tax rate (regional differentiated) can be revised annually. All changes are made through the adoption of relevant laws by the constituent entities of the Federation. The law establishing a new differentiated rate is adopted before the end of the year with the goal that a different tax rate will be in effect in the new tax period.

Recently, many subjects of the Federation have begun to use differentiated rates, which are 2-3 times lower than the maximum. This suggests that regional governments are interested in creating acceptable conditions for the development of small businesses.

Simplified tax system “income minus expenses”: changes in 2018-2019

There have been few changes relating only to the simplified tax system “income minus expenses” since 2017: the BCC for paying the minimum tax has become the same as for the regular tax paid under the simplified tax system. But there are changes common to the special regime, and they are quite significant:

• The benefit on insurance premiums has been canceled for some simplifiers named in Art. 427 Tax Code of the Russian Federation;
• the moratorium on routine inspections of small businesses was extended until 2022;
• for several years (from 2017 to 2020) the application of the deflator coefficient to the value of income limits was suspended.

Read more about the deflator coefficient in 2017-2020 in the material “New income limits under the simplified tax system will not change until 2021” .

Individual entrepreneur on the simplified tax system “income minus expenses”

The simplified tax system “income minus expenses” is applied to individual entrepreneurs under the same conditions that apply to legal entities (Article 346.12 of the Tax Code of the Russian Federation):

• They carry out activities not prohibited by clause 3 of Art. 346.12 Tax Code of the Russian Federation.
• The established annual income limit is observed. At the same time, to begin applying the regime, the 9-month IP limit may not be observed (letter of the Ministry of Finance of Russia dated March 1, 2013 No. 03-11-09/6114).
• The average number of employees does not exceed 100.
• The residual value of depreciable fixed assets is less than RUB 150,000,000.

Newly registered individual entrepreneurs whose activities are related to production, provision of social services or scientific activities have the right to apply a preferential tax rate of 0% during the first 2 years of operation.

Read more about preferential simplified taxation rates in this article.

Which taxation system is better: “income minus expenses” or “income”?

Those who are looking for an answer to the question of which is more profitable: the simplified tax system “income minus expenses” or the simplified tax system “income”, you need to analyze your planned activities. Thus, a large share of documented and economically justified costs makes the choice of the “income minus expenses” object justified, and their absence justifies the “income” object.

The current regional legislation also plays an important role in this choice, because constituent entities of the Russian Federation can set their own differentiated tax rates both for individual groups of taxpayers and for specific types of activities.

Results

If a decision is made to apply the simplified tax system “income minus expenses” and all the conditions for switching to this regime are met, then a notification must be submitted to the tax authority. The deadline for submitting the notification and the moment from which it will be possible to begin to apply the simplified tax system of 15% differ for existing and newly registered taxpayers. The general tax rate for the “income minus expenses” object is set at 15%, but can be reduced by decision of the constituent entities of the Russian Federation. A special feature of the application of the simplified tax system of 15% is the payer’s obligation to pay the minimum tax if the calculated tax is less than 1% of the amount of income received.

Along with the general tax regime, the legislation provides for special tax regimes. These special regimes provide taxpayers with easier ways to calculate and pay taxes and submit tax reports. One of the most popular special regimes is the simplified taxation system (STS, simplified taxation system or simplified taxation system). Simplified legislation in the Tax Code is devoted to Chapter. 26.2. USN. We will tell you what it is in simple words and what are the features of this tax regime in our consultation.

Who can apply the simplified tax system

Not all organizations and individual entrepreneurs can use the simplified tax system. They do not have the right to apply the simplification in 2019, in particular:

• organizations with branches;
• pawnshops;
• organizations and individual entrepreneurs that produce excisable goods;
• gambling organizers;
• organizations in which the share of participation of other organizations is more than 25% (except for contributions from public organizations of disabled people under certain conditions);
• organizations and individual entrepreneurs whose average number of employees exceeds 100 people;
• organizations whose residual value of depreciable fixed assets exceeds 150 million rubles.

The full list of persons who cannot apply the simplified tax system in 2019 is given in paragraph 3 of Art. 346.12 Tax Code of the Russian Federation.

What taxes does the simplified tax system replace?

The use of a simplified form of taxation for an LLC generally exempts it from paying income tax, property tax and VAT. Individual entrepreneurs do not pay personal income tax on their business income, as well as property tax on business real estate and VAT. At the same time, simplifiers pay contributions to extra-budgetary funds. Organizations using the simplified tax system can be recognized as income tax, pay land and transport tax, and in some cases also. A simplified individual entrepreneur must also perform the duties of a tax agent (clause 5 of Article 346.11 of the Tax Code of the Russian Federation). For example, if he hires employees, he withholds and transfers personal income tax from their remuneration in the manner prescribed by Chapter. 23 Tax Code of the Russian Federation. It is also important to separate the entrepreneurial activities of an individual entrepreneur and his activities as an ordinary citizen. For example, the entrepreneurial income of an individual entrepreneur using the simplified tax system is not subject to personal income tax, but the income of an individual not related to entrepreneurial activities is subject to personal income tax in the usual manner. As a general rule, an entrepreneur pays property tax, transport and land taxes as an ordinary individual upon notifications from the Federal Tax Service. In addition, entrepreneurs and organizations pay on a simplified system (clause 3 of Article 346.11 of the Tax Code of the Russian Federation). This is the simplified taxation system.

The main tax for organizations and individual entrepreneurs on the simplified tax system is the “simplified” tax itself.

simplified tax system in 2019

The maximum income under the simplified tax system for organizations and individual entrepreneurs in 2019 should not exceed 150 million rubles. (clause 4 of article 346.13 of the Tax Code of the Russian Federation). Otherwise, the right to use the simplified taxation system is lost.

At the end of each reporting (quarter) and tax (year) period in 2019, the payer using the simplified tax system must compare his income with the maximum income.

A simplified tax payer whose income limit was exceeded in 2019 ceases to be a simplified tax payer from the 1st day of the quarter in which this excess was allowed. He proceeds to pay taxes under the OSN or UTII, if the operating conditions allow the use of this special regime. At the same time, in order to switch to UTII, you must submit an Application to the tax office (approved by Order of the Federal Tax Service of Russia dated December 11, 2012 No. ММВ-7-6/941@) within five working days from the date of the start of the imputed activity. If the excess becomes known later than five days after the end of the quarter, then before submitting the Application, the organization or individual entrepreneur becomes a taxpayer for the OSN.

How to calculate tax

Simplified tax is defined as the product of the tax base and the tax rate.

Under the simplified tax system, the tax base is the monetary expression of the object of taxation according to a simplified system.

For the object “income”, the tax base is the monetary expression of the income of an organization or individual entrepreneur (Clause 1 of Article 346.18 of the Tax Code of the Russian Federation)

If the object of taxation is “income minus expenses,” then the tax base under the simplified tax system in this case will be the monetary expression of income reduced by the amount of expenses (clause 2 of article 346.18 of the Tax Code of the Russian Federation).

The composition of the expenses that the simplifier has the right to take into account in this special regime is given in Art. 346.16 Tax Code of the Russian Federation. This list is closed.

An important feature of recognizing income and expenses using the simplified tax system is the fact that the “cash” method is used. The “cash” method of accounting for the income of a simplifier means that his income is recognized on the date of receipt of funds and other property or repayment of debt in another way (clause 1 of Article 346.17 of the Tax Code of the Russian Federation). Accordingly, expenses are recognized after their actual payment (clause 2 of Article 346.17 of the Tax Code of the Russian Federation).

Simplified betting

Under the simplified tax system, tax interest rates also depend on the object of taxation (Article 346.20 of the Tax Code of the Russian Federation) and are different for the simplified tax system “income” and the simplified tax system “income minus expenses”:

The rates shown above are maximum rates. According to the laws of the constituent entities of the Russian Federation, the simplified tax system rates for “income” and “income minus expenses”:

When paying the minimum tax, a simplifier can reduce this amount by advance payments under the simplified tax system already transferred in the current year based on the results of the reporting periods.

BCC under simplified tax system

Payers of the simplified tax system quarterly calculate and transfer to the budget advance tax payments no later than the 25th day of the month following the quarter, as well as tax for the year no later than March 31 (for organizations) and April 30 (for individual entrepreneurs). When transferring tax, the payment slip must indicate the budget classification code (BCC) of the tax according to the simplified tax system.

The BCC for the simplified tax system can be found in the Instructions on the procedure for applying the budget classification of the Russian Federation (Order of the Ministry of Finance dated 06/08/2018 N 132n). Thus, for the simplified tax system with the taxable object “income”, the total BCC for 2019 is 182 1 05 01011 01 0000 110.

However, when paying to the budget, it is necessary to indicate a specific BCC of the simplified tax system, depending on whether the tax itself, a penalty on the tax or a fine according to the simplified tax system is paid. Thus, the KBK simplified tax system “6 percent” in 2019 is as follows:

At the same time, the KBK simplified tax system “income” in 2019 for individual entrepreneurs and organizations is the same.

If the simplifier chose income reduced by the amount of expenses as the object of taxation, then the KBK simplified tax system “income minus expenses” for individual entrepreneurs and organizations in 2019 is as follows:

The simplified person pays the minimum tax under the simplified tax system at a rate of 1% of his income according to the same BCC as the regular tax under the simplified tax system “income minus expenses.”

Tax return under the simplified tax system

The deadline for submitting a simplified tax return for organizations is no later than March 31 of the following year. For individual entrepreneurs, this period is extended: the declaration for the year must be submitted no later than April 30 of the following year (clause 1 of Article 346.23 of the Tax Code of the Russian Federation). Moreover, if the last day for submitting the declaration falls on a weekend, the deadline is moved to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

When terminating activities under the simplified tax system, the organization and individual entrepreneur, within 15 working days after the date of termination, submit a notification to their tax office indicating the date of termination of activities (clause 8 of Article 346.13 of the Tax Code of the Russian Federation). In this case, the declaration to the simplified tax system is submitted no later than the 25th day of the next month (clause 2 of article 346.23 of the Tax Code of the Russian Federation).

If, during the period of application of the simplified tax system, the simplified tax no longer satisfies the conditions for applying this special regime, a tax return under the simplified tax system is submitted no later than the 25th day of the month following the quarter in which the right to apply the simplified tax was lost.

How accounting and tax accounting is carried out using the simplified tax system

An organization undergoing a simplified procedure is required to maintain accounting records. A simplified entrepreneur himself decides whether to keep records or not, because he has no such obligation (Article 6 of the Federal Law of December 6, 2011 No. 402-FZ).

LLC on the simplified tax system maintains accounting records in a general manner in accordance with Federal Law dated December 6, 2011 No. 402-FZ, Accounting Regulations (PBU) and other legal acts.

Let us recall that simplified tax accounting is carried out in the Book of Accounting for Income and Expenses of Organizations and Individual Entrepreneurs Applying the Simplified Taxation System (KUDiR) (Order of the Ministry of Finance dated October 22, 2012 No. 135n), using the “cash” method.

This is the fundamental difference between the approach to accounting and tax accounting under the simplified tax system. Indeed, as a general rule in accounting, the facts of an organization’s economic activities must be reflected in the reporting period in which they took place, regardless of the receipt or payment of funds (the “accrual” method).

Those simplified companies that are classified as small businesses and are not required to undergo a mandatory audit can use simplified methods of accounting.

By using simplified accounting, an LLC can bring accounting and tax accounting closer together, because the simplified procedure makes it possible to use the “cash” method in reflecting business transactions. Features of accounting using the “cash” method can be found in the Standard Recommendations for organizing accounting for small businesses (Order of the Ministry of Finance of the Russian Federation dated December 21, 1998 No. 64n).

The simplified annual financial statements consist of a balance sheet, a statement of financial results and appendices to them (statement of changes in capital, cash flow statement, report on the intended use of funds) (Clause 1, Article 14 of Federal Law No. 402 dated 06.12.2011 -FZ).

Those organizations and individual entrepreneurs using the simplified tax system that use simplified accounting methods can also prepare simplified financial statements. This means that the balance sheet, financial performance report, and report on the intended use of funds include indicators only for groups of items (without detailing the indicators by item), and in the appendices to the balance sheet, financial performance report, and report on the intended use of funds, only the most important information in the view of a simplifier (

The simplified taxation system (STS) implies a special procedure for paying taxes and is aimed at small and medium-sized businesses. But when deciding to switch from the general taxation regime to the simplified tax system, entrepreneurs must take into account some important criteria.

Organizations listed in, in particular:

• organizations with branches;
• banks;
• insurers;
• non-state pension funds;
• investment funds;
• professional participants in the securities market;
• pawnshops;
• organizations and individual entrepreneurs engaged in the production of excisable goods, extraction and sale of minerals, with the exception of common ones;
• organizations involved in organizing and conducting gambling;
• notaries engaged in private practice, lawyers who have established law offices, as well as other forms of legal entities;
• organizations that are parties to production sharing agreements;
• organizations and individual entrepreneurs that have switched to Unified Agricultural Tax;
• organizations in which the share of participation of other organizations is more than 25% (does not apply to some organizations);
• organizations and individual entrepreneurs whose average number of employees for the tax (reporting) period exceeds 100 people;
• organizations with a residual value of fixed assets exceeding 100 million rubles;
• state and budgetary institutions;
• foreign organizations;
• organizations and individual entrepreneurs who did not notify about the transition to the simplified tax system within the time limits established by paragraphs 1 and 2 of Art. 346.13 Tax Code of the Russian Federation;
• microfinance organizations;
• private employment agencies.

The presence of a separate unit does not prevent the use of the simplified tax system, although such a restriction was in force until 2016.

There are several differences between a branch and a separate division:

• a branch is a type of separate division;
• in the Unified State Register of Legal Entities, a branch is called a branch;
• at the branch checkpoint, the 5th and 6th digits have the value 02, 03 or 43. At the checkpoint of other branch offices, the 5th and 6th digits have the value: 04, 05 or 44 (if this is a representative office), 31, 32 or 45 (if this is a regular separate division);
• The tax branch itself registers for tax purposes based on information from the Unified State Register of Legal Entities. The organization reports its separate division to the Federal Tax Service using form No. S-09-3-1.

USN: taxes

“Upraschentsy” are exempt from a number of taxes.

Organizations are exempt from paying:

• corporate income tax, with the exception of tax paid on income from dividends and certain types of debt obligations;
• property tax for organizations (however, the obligation to pay property tax has been established in relation to real estate objects, the tax base for which is determined as their cadastral value);

Individual entrepreneurs are exempt from paying:

• Personal income tax in relation to income from business activities;
• property tax for individuals (on property used in business activities);
• VAT (with the exception of VAT paid when importing goods at customs, as well as when executing a simple partnership agreement or a property trust management agreement).

When applying the simplified tax system, one tax is paid. You can choose one of two tax percentage options - 6% or 15%, depending on what is most beneficial for a particular organization.

Option 1: object of taxation “income”

The tax rate is 6%. The tax is calculated based on the amount of income received during the reporting period. When calculating the payment for the 1st quarter, income for the quarter is taken, for the half-year - income for the half-year, etc.

Option 2: object of taxation “income minus expenses”

The tax rate is 15%. When calculating the tax, the amount of income is reduced by the amount of expenses that are taken into account under the simplified tax system. Tax is calculated on the difference received at the established rate of 15%. Subjects of the Russian Federation can establish differentiated tax rates from 5 to 15%.

Conditions for the transition to the simplified tax system

• timely submitted application for transition to the simplified tax system;
• compliance with the quantitative and cost limits of the indicators of transition to the simplified tax system - the amount of income, the cost of fixed assets, the number of employees.

Simplified tax system in 2017: changes

From January 1, 2017, significant changes to the simplified tax system come into force. Natalya Gorbova, head of tax accounting and reporting training, talks about the quantitative and cost indicators for switching to the simplified tax system from 2017 and compares them with the limits for working on the simplified tax system in 2016.

Legislation makes changes to various areas of labor law in order to reform and increase the efficiency of business activities. In 2017, a variety of areas were affected - for example, features of accounting, reporting, etc. Among other innovations, a special tax regime has changed - simplified, the most popular among small businesses.

What awaits entrepreneurs working under the simplified tax system or planning to switch to or register under this tax system? Let's look at it in detail.

Briefly about the conditions of the simplified tax system-2017

A simplified tax regime in 2017 can be applied by individual entrepreneurs and organizations, for which a number of the following conditions will apply:

• annual income not exceeding 120 million rubles;
• fixed assets valued at no more than 150 million rubles;
• staff of no more than 100 people;
• participation in other companies should not exceed one fourth of the capital;
• maximum profit for switching to the simplified tax system - 90 million rubles;
• the activities of an individual entrepreneur or organization are not included in the list of restrictions provided for in Part 3 of Art. 346.12 of the Tax Code of the Russian Federation.

FOR YOUR INFORMATION! The given figures are valid without taking into account the deflator coefficient for 2017.

Two forms of the simplified tax system are still valid, differing in tax base:

• 15% (income minus expenses);
• 6% (income).

NOTE! A bill has been prepared for consideration that proposes to reduce the rates on these forms of taxation: to 3-8% instead of 15 and to 1-3% instead of 6.

For reporting purposes, it is necessary to maintain an Income and Expense Accounting Book (KUDiR), which does not need to be submitted, but at the end of the year, submit a reporting declaration to the tax authorities (no later than March 30 of the next year for organizations and April 30 for individual entrepreneurs).

There are 3 advance quarterly tax payments and one final payment based on the results of annual reporting.

What became different in 2017

Let us highlight the main changes that occurred in tax legislation regarding the simplified taxation system in 2017.

Changes in the transition to the simplified tax system

Individual entrepreneurs or organizations can switch to the simplified tax system from other forms of taxation, for example, from “imputation”; for this they need a special application submitted to the tax authorities on time.

1. The change affected income amounts, which the entrepreneur should not exceed to switch to the simplified tax system. Previously, in the 9 months preceding the transition to the “simplified” system from the beginning of the year, it was impossible to earn more than 45 million rubles. (excluding VAT and deflator coefficient). The deflator coefficient in force in 2016 was 1.329. Therefore, the real amount of income for the transition was limited to 45 million x 1.329 = 59 million 805 thousand rubles.

Now this limit has increased to 112.5 million rubles. – a fixed amount to which there is no need to apply a deflator coefficient, the relevance of which is “frozen” until 2020. That is, entrepreneurs will be able to switch to the simplified tax system with such an increased limit as early as 2018.

2. Another change related to the procedure for switching to the simplified tax system - deadlines, to which you need to notify about this. Usually the transition was carried out from the beginning of the new calendar year.

Now there are innovations: if the transition is made from UTII, you can switch to the “simplified tax” from the month in which you stopped paying tax under the “imputed tax”. Legislators regulated the deadline for submitting a notice of transition - no later than a month after the last payment of UTII (paragraph 4 of Article 346.13 of the Tax Code of the Russian Federation).

Changes in maintaining the right to the simplified tax system

Legislation allows paying taxes under a simplified system only to those entrepreneurs and organizations whose income does not exceed a certain limit. If the profit received is greater than the figure specified in the law, then the businessman loses the right to the simplified tax system.

Previously, this amount was 60 million rubles, it had to be increased annually in accordance with the deflator coefficient, that is, in reality the figure was equal to 79,740,000 rubles.

In 2017, this limit increased to 150 million rubles, calculated from the beginning of the calendar year. If income at the end of the quarter or year exceeds this amount, then in the next quarter the right to the simplified tax system will disappear. The deflator, as in the case of the revenue limit, does not work.

Changes in valuation of fixed assets

It will not be possible to own assets worth more than the specified amount and still remain on the simplified tax system. Until 2017, the residual value of fixed assets, according to accounting results, could not be higher than 100 million rubles. This rule worked both for those using the simplified system and for those planning to switch to this system.

In 2017, legislators raised this bar to 150 million rubles.

Legal entities and individual entrepreneurs who have acquired large amounts of assets will not be able to remain in the simplified tax regime, starting from the quarter in which the established limit for the value of fixed assets was exceeded.

FOR YOUR INFORMATION! Legislators initially had plans to further increase the possible cost of fixed assets for “simplified” payers: they named a limit of up to 1 billion rubles. But after assessing the prospects, officials came to the conclusion that at such a cost of fixed assets, tax revenues to the budget would decrease significantly, and the project was not adopted.

Adjustments to expense recognitions

Some rules for writing off certain costs as expenses have changed, which reduces the tax base. The amendments affected the following points:

• from now on controlled by the Federal Tax Service and its inspectorates ();
• mandatory payments can be made not only directly by taxpayers, but also by third parties (they cannot be recognized as expenses, but can be taken into account if the taxpayer was in debt to this third party);
• third-party assessment of employee qualifications, as well as its payment by the employer itself, can be taken into account as expenses.

Changes in the combination of tax systems

It is allowed to combine the simplified tax system with UTII. In this case, it was necessary to keep records separately for each tax system or distribute expenses proportionally.

From now on, the same scheme will work not only when combined with imputation, but also with the patent system: profits under these tax systems do not increase the tax base under the simplified tax system.

Changes for individual entrepreneurs when paying single tax and insurance premiums

The insurance premiums that the individual entrepreneur paid not for his employees, but for himself, reduced his tax base by a certain “fixed amount.” In fact, the figure was fixed only regarding the payment of contributions on income up to 300,000 rubles. in year. What was paid on income above this amount was no longer a fixed amount, since it varied depending on the amount of income.

2017 really fixed the amount of insurance premiums for individual entrepreneurs: you can reduce the tax on the simplified tax system for all insurance premiums paid “for yourself.”

New ledger form

The income and expense accounting book, which is required to be maintained on the simplified tax system, must comply with the new standards developed in Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n.

1. In the new sample accounting book, another section has appeared where you need to reflect.
2. Printing for this book is optional if it is not used by the individual entrepreneur at all.
3. In the column concerning income (column 4 of section 1), since 2017 there is no need to reflect the profits of foreign companies controlled by the organization.

You need to keep the book in a new way from January 2017; there is no need to redo the old model.

Minimum tax from now on without special BCC

Entrepreneurs working under the simplified tax system “Income minus expenses” paid the minimum tax according to a separate tax, which caused confusion with a different code for other payments.

Now the minimum tax will need to be paid according to the same BCC as the single tax, as well as arrears and/or penalties, namely 18210501021011000110.

Updated declaration

A declaration in the new form, approved by the Federal Tax Service, must be submitted for 2016. Deadlines for submission:

• for individual entrepreneurs - until May 3, 2017;
• for organizations - until March 31, 2017.

Changed points when filling out the declaration form:

• a separate section for payers of the simplified tax system under the “income” system, which reflects the trade fee;
• when the object of taxation is “income” in the declaration, you can now adjust the tax rate according to the simplified tax system (especially convenient for entrepreneurs who are subject to “tax holidays”);
• the new form does not contain taxation object codes that duplicate the names of sections;
• there is no longer a fixed and designated place for printing, since it is optional for use;
• The new declaration form has 6 sections.

REFERENCE!
The new form of the declaration is fixed by order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/99.

We summarize the changes in 2017 for the simplified tax system

Let's compare the innovations introduced into business practice regarding the simplified taxation system in comparison with last year. The changes that came into force on January 1, 2017 are shown in the table.