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One of the most important points, which sooner or later, one way or another, any novice entrepreneur will have to decide on what taxation system he should work under. This is important, since the taxation system determines not only how to keep accounts, submit declarations and reports, but also how much taxes and fees will be levied on the organization. It must be said that not only young businessmen may be puzzled by the problem of choosing a tax system. In the process of work, a change in the tax regime for some reason may be necessary for enterprises that have been existing on the market for a long time. In Russia, there are two most commonly used tax regimes for enterprises and organizations - general and simplified. Now we will talk about the simplified one, or, as it is also called in accounting circles, “simplified”.

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

The simplified tax system or, more broadly speaking, the simplified taxation system is a specially developed way of conducting accounting, submitting reports and paying taxes under a simplified scheme. As the law states, any organizations and enterprises included in the sphere of small and medium-sized businesses can operate under the simplified tax system. The simplified tax system is also a favorite tax regime for individual entrepreneurs.

Why simplified tax system?

The simplified tax system is extremely convenient for small and medium-sized enterprises. Because everything accounting statements are carried out in a simplified version, they do not need to have an accountant on staff and can outsource bookkeeping. “Simplified” allows you to replace as many as three taxes with one and at the same time also gives you the opportunity to choose the so-called “”.

Simply put, the management of an enterprise has the right to decide how it will pay taxes: 6% of income or 15% of income minus expenses. And once a year, on the eve of a new one calendar year, the object of taxation can be changed.

Another undeniable advantage of the simplified tax system is the ability to submit a declaration only once a year. Unlike the General Taxation System, the simplified regime exempts enterprises from certain types of taxes. For example, if we talk about Limited Liability Companies, they may not pay tax on property on the balance sheet of the organization, value added tax, as well as corporate income tax. Individual entrepreneurs who have chosen the “simplified system”, being individuals, are not required to pay tax on income from entrepreneurial activity, they are exempt from tax on property used in work, as well as from VAT.

Important! Even with the Simplified taxation system, LLCs and individual entrepreneurs are legally required to pay income tax individuals(NDFL) with wages employees. Neglect or evasion of this duty will inevitably entail punitive sanctions.

Who can and who cannot work under the simplified tax system

The simplified tax system in Russia is very common, perhaps because the law provides that any enterprises and organizations that provide a certain list of works and services to the population can use it. The exceptions are:

• Investment funds, banks, pawnshops, microfinance organizations and other financial structures
• Non-state pension funds, insurance organizations
• Organizations with branches
• Budgetary organizations
• Those companies that organize and conduct gambling and similar events
• Companies that are parties to production sharing agreements
• Organizations engaged in the extraction and sale of minerals (except for common ones, such as clay, sand, crushed stone, peat and others)
• Enterprises registered in other states
• Companies in which the share of participation of other companies is more than 25% (except non-profit organizations, budgetary educational institutions)
• Enterprises producing excisable goods (alcohol, alcohol, tobacco, cars and motorcycles, gasoline, diesel fuel, motor oils, full list see Article 181 of the Tax Code of the Russian Federation)
• Companies with more than 100 employees
• Organizations that have switched to Unified Agricultural Tax
• Those enterprises whose residual value of fixed assets is more than 100 million rubles
• Companies that did not report the transition to the simplified tax system within the time limits and in the manner prescribed by law

It should be noted that changes occur periodically in this part of the Law, so we recommend that you periodically monitor this list.

Conditions for the transition to the simplified tax system

Even if the activities of an enterprise are included in the list of those permitted to operate under the simplified tax system, you need to know that in this case there are certain restrictions. That is, in order for the tax authorities to allow the transition to the “simplified” system, it is necessary that the internal component of the enterprise meet certain conditions. In particular:

• The net profit of the enterprise must be less than 60 million rubles per year
• The company should not employ more than 100 people
• The residual value should be no more than 100 million rubles
• If this is an organization, in particular a Limited Liability Company, then the share of participation of other organizations in it should not exceed 25%

ATTENTION! According to the law, those organizations and enterprises that have branches and representative offices will not be able to take advantage of the transition to a simplified taxation system, regardless of their location.

How to switch to "simplified"

Entrepreneurs, already during the procedure for registering an enterprise, are required to decide on the taxation regime under which they plan to operate. You can submit a notification for the Simplified Taxation System together with the rest of the package on state registration, and report it later - within 30 days after submitting the main documents to tax office.

If this does not happen, then the enterprise is automatically included in the general taxation system.

Sometimes it happens that in the process of work, businessmen understand that the simplified tax system is preferable to the operating tax system, and the question arises: is it possible to change the tax payment regime and how to do this? Yes, you can switch to the “simplified” system at any time during the operation of the enterprise. Due to its simplicity, this procedure should not cause any difficulties. To do this, the management of the enterprise must submit a notification to the tax authorities about the transition to the simplified tax system by the beginning of the next calendar year, but this must be done no later than December 31 of the current year. A standard sample notification can be easily found on the website of the Federal Tax Service.

Cons of the simplified tax system

Before deciding whether to switch to a simplified tax regime, you should carefully weigh the pros and cons. The fact is that, despite the obvious advantages, working under the simplified tax system also has a number of hidden pitfalls. In addition to the above-mentioned restrictions on the number of employees in an enterprise and profit margins, the main disadvantage of working under the simplified tax system is the exemption of organizations from paying VAT.

The essence of the problem

Large enterprises, which, as a rule, operate under the General Taxation System, and therefore with VAT, require their counterparties to fill out invoices. Meanwhile, entrepreneurs working on the simplified tax system are legally unable to issue these invoices. Another disadvantage of the simplified tax system is that if you lose the right to work under it, for example, as a result of exceeding the limit on the number of permitted employees or exceeding profits, you will be able to return to it only from next year. Moreover, the application for the transition will need to be submitted on the eve of January 1.

What's the result?

Friends, if you fall under the conditions of applying the simplified tax system, of course you need to switch to it. The disadvantages, as a rule, are smartly compensated by the advantages. At the moment, the simplified tax system is the most convenient tax regime offered by the state to private businesses.

And finally: Individual entrepreneurs registered for the first time on the simplified tax system have the right to, namely, not pay taxes for a certain time.

There are several tax systems in Russia that can be used by individual entrepreneurs (see “”). The simplified tax system () is the most common tax regime for small businesses. It suits almost everyone and makes the life of an entrepreneur easier: one tax replaces several, you only need to report on it once a year, and there are legal ways to reduce taxes. Specialists from the web service "" will help you understand the features of using this taxation system.

Who can switch to the simplified tax system

Both organizations and entrepreneurs can switch to a simplified taxation system. This is done on a voluntary basis. To apply this tax system, you must file a notice with the tax office within 30 days of registering your business. If the individual entrepreneur plans to switch to the simplified tax system from the beginning of next year, then the notification should be sent before December 31 of the current year.

But not everyone will be transferred to this special regime. The criteria that will not allow the use of the “simplified tax” are given in Article 346.12 of the Tax Code of the Russian Federation. Thus, the simplified tax system is prohibited for those entrepreneurs who produce excisable goods (for example, cigarettes or gasoline), extract and sell minerals, or pay a single agricultural tax. In addition, individual entrepreneurs with an average number of employees of more than 100 people are not entitled to apply a simplified system of organization. There are also restrictions on the amount of income. If, based on the results of a quarter, half a year, nine months or a year, income exceeds 150 million rubles, the right to the simplified tax system is lost.

Two types of "simplified"

Today there are two types of simplified taxation system. They differ in the object of taxation and the tax rate. This:

1. The simplified tax system with the object of taxation is “income”. Individual entrepreneurs who have chosen this object of taxation sum up their income for a certain period and multiply by the tax rate. In most regions it is 6%. But in some regions of the Russian Federation there is a reduced rate - from 1% to 6%. For example, in Crimea the tax rate is 4%.
2. Simplified tax system with the object of taxation “income minus expenses”. Individual entrepreneurs who have chosen this object of taxation pay tax on the difference between income and expenses. Here the tax rate is generally higher - from 5% to 15%. It is established by regional laws. For example, the tax rate in Moscow is 10% for those doing business in the field of social services, sports, livestock farming, etc., and 15% for everyone else. The tax rate in St. Petersburg is 7% for everyone. Tax rate in Yekaterinburg and Sverdlovsk region equal to 5% for those doing business in the field of education, healthcare, sports, etc., and 7% for everyone else.

The tax rate when applying the simplified tax system with the object “income minus expenses” cannot be lower than 1% of the total amount of income. Even if the year was unprofitable, you will have to pay this minimum tax.

Please note: regional tax rates for calculating the single tax according to the simplified tax system may change. Therefore, for the convenience of entrepreneurs, specialists of the Kontur.Elba web service have compiled updated table with regional tax rates. Find your region in the table and find out the current tax rates. You will be helped by the search, which is called by simultaneously pressing the “Ctrl” and “F” keys.

It is more profitable to use the simplified tax system with the object “income” if the expenses are small - less than 60% of the income, or the expenses will be difficult to confirm with documents. Such a taxable object is well suited for providing consulting services or services for leasing real estate. The simplified tax system with the object “income minus expenses” is more profitable to use for large regular expenses (70-80% of income) and if there are documents confirming expenses. Thus, this taxable object is suitable for trade.

The selected taxation object is applied throughout the entire calendar year. In order to switch to another facility from January 1 of the following year, you need to notify the tax authorities no later than December 31 of the previous year.

How to calculate income under the simplified tax system with the object “income”

Income is considered all the money that an individual entrepreneur received while running a business. Basically, this is income from sales (i.e. income from the sale of goods, work or services). For example, an individual entrepreneur developed a website and received 100,000 rubles for it. This amount must be recorded as income and tax must be paid on it.

There are also non-operating incomes that are not directly related to the business, but they also need to be taken into account. For example, these include:

• interest on bank deposits of individual entrepreneurs;
• fines and penalties from partners for violation of contract terms;
• compensation received from the insurance company;
• gifts and other free property received;
• other income listed in the article of the Tax Code of the Russian Federation.

Most often, an individual entrepreneur receives income in cash. But there are non-monetary incomes (for example, during barter, when one product is exchanged for another, or during netting). Such income also needs to be taken into account - in rubles at the market value of a similar product.

Reduction of tax on insurance premiums

The tax on the simplified tax system with the object “income” can be reduced by. In this case, the following rules must be taken into account:

1. Individual entrepreneurs without employees can reduce tax on insurance premiums in full, and individual entrepreneurs with employees and LLCs - in the amount of no more than 50% of the tax amount.

2. The tax is reduced by:

• personal insurance premiums for individual entrepreneurs. In 2018, pension contributions for income not exceeding 300,000 rubles are 26,545 rubles, and medical contributions are 5,840 rubles. Plus, you must pay 1% of income over 300,000 rubles to the Pension Fund (but not more than the maximum contribution amount, which in 2018 is equal to 212,360 rubles);
• contributions for employees for pension, medical and social insurance in case of temporary disability and in connection with maternity (transferred to the Federal Tax Service), as well as contributions to the Social Insurance Fund “for injuries”;
• sick leave for the first three days of an employee’s illness;
• contributions for employees for voluntary health insurance.

3. Contributions can be taken into account provided they are transferred in the same period for which the tax is calculated. For example, the single tax under the simplified tax system for the first quarter can be reduced by insurance premiums paid from January 1 to March 31. It does not matter for what period these contributions were made.

Reduction of sales tax in Moscow

Entrepreneurs who are registered in Moscow and pay can reduce the single tax under the simplified tax system by the amount of this fee. But if an individual entrepreneur trades in the capital, but is registered in another region, then the tax will have to be paid without taking into account the amount of the trading fee.

The tax under the simplified tax system can be reduced by the trade fee in full. The restriction on tax reduction to only 50%, as is provided for insurance premiums of LLCs and individual entrepreneurs with employees, does not apply to the trade tax. This is due to the fact that the amount of the trade tax reduces the tax in addition to the amount of insurance premiums. The final amount of tax payable may be zero.

How to calculate income and expenses under the simplified tax system with the object “income minus expenses”

Income is determined in exactly the same way as in the case of applying the simplified tax system with the object “income”. That is, all receipts (both monetary and non-monetary) from business activities are considered income.

As for the expenses of an entrepreneur, not all of them can be taken into account when calculating tax according to the simplified tax system with the object “income minus expenses”. Before recognizing an expense, you need to check whether the following conditions are met:

• the expense is economically justified and aimed at generating income;
• the type of expense is named in Article 346.16 of the Tax Code of the Russian Federation;
• you have paid the supplier in full;
• you got what you paid for: the goods were shipped, the service was provided, the work was completed;
• you have documents that confirm the expense;
• you sold goods that you purchased for further sale - only after that can you write off their cost as expenses.

In this case, expenses should be taken into account according to the latest date:

• date of payment to the supplier;
• date of receipt of goods, works or services from the supplier;
• date of shipment of the goods to the final buyer.

Reasonability of consumption

The expense must be economically justified and aimed at generating income. That is, tax can be reduced only on those costs that are practical for running a business. For example, if an individual entrepreneur is implementing software, then it is unlikely that this activity requires the acquisition welding machine. During the audit, you will need to convincingly explain to the tax authorities during the audit exactly how certain expenses help to run a business.

Documentary proof of consumption

Expenses can be confirmed the following documents: cash receipt, form strict reporting, payment order, invoice, delivery and acceptance certificate, agreement, receipt, etc.

The documents should make it clear what and how much you paid. It is also important to confirm receipt of goods, completion of work or provision of services. If we are talking about buying materials in a store, then it is enough cash receipt. In particular, it must indicate the following data: product, price, seller and amount. If you are a customer of the service, then you need payment document(for example, a payment order), as well as an act of acceptance of the service. If the payment is not made in money (for example, by barter or by a bill of exchange), then such payment must also be confirmed by a document: an act of offset, an act of acceptance and transfer of a bill of exchange, etc.

Accounting for expenses on goods for resale

The cost of purchasing goods for resale can only be written off once the goods have been sold to your customer. For example, on March 20, an individual entrepreneur purchased 20 pillows for 1,000 rubles each. On March 30, he sold 4 pillows. On this day (March 30), you can include 4,000 rubles in expenses.

Expenses on goods for resale are taken into account when calculating the single tax according to the simplified tax system on the latest date:

• the date when you paid the goods to the supplier;
• date of transfer of goods to the client (it can be determined by the date of the invoice for the sale of goods to the client or the date of the retail report).

Please note: newly registered entrepreneurs (or their accountants) can use a special accounting program for individual entrepreneurs for free for a year. This is a web service “”, which allows you to keep track of income and expenses, calculate the amount of fixed contributions and taxes under the simplified tax system and UTII, prepare reports and submit them via the Internet. Those individual entrepreneurs can work in the program for free if less than three months have passed from the date of registration as an entrepreneur to registration in Kontur.Elbe.

The simplified taxation system is a special system, a special taxation regime, the right to use which is not granted to all entrepreneurs. In this article we will tell you about the right to use the simplified tax system and help business managers decide on the possibility of using the simplified tax system in their activities.

Who has the right to apply the simplified tax system

All questions regarding simplified system taxation are regulated by Chapter 26.2 of the Tax Code Russian Federation. The simplified taxation system involves exempting the taxpayer from a number of tax payments:

The notice states:

• selected object of taxation;
• residual value of fixed assets;
• the amount of income as of October 1 of the current year.

It should be noted that the entrepreneur submits not an application, but a notification to tax authority, i.e. he independently takes full responsibility for the decision made.

You can submit a notification starting from October 1 and up to December 31, but you can start applying the simplified tax system only from January 1 of the following year. Newly created organizations wishing to apply the simplified tax system are required to notify the tax authorities within 30 days from the date of registration.

Example 1. Individual entrepreneur Profitable D.D. received a certificate of registration as a taxpayer on 03/10/2017. He will have to notify the tax authorities about the transition to the simplified tax system no later than 04/07/2017. The tax authorities, in turn, no notifications about the application of the organization or entrepreneur of the simplified tax system does not provide.

If confirmation is required decision taken It’s better to ask about switching to “simplified” information letter, which in mandatory will be provided by the Federal Tax Service. It is possible to switch from a simplified taxation system to another only at the end of the tax period. Thus, an entrepreneur needs to make an informed decision before notifying the tax authorities about the transition to the simplified tax system.

Who does not have the right to apply the simplified tax system

The following organizations do not have the right to apply the simplified taxation system ( individual entrepreneurs) (Article 346.12 of the Tax Code of the Russian Federation):

• organizations with branches;
• banks;
• insurers;
• non-state pension funds;
• investment funds;
• professional participants in the securities market;
• pawnshops;
• organizations engaged in the extraction and sale of mineral resources;
• organizations engaged in the production of excisable goods;
• organizations engaged in gambling activities;
• notaries and lawyers conducting private activities;
• organizations that have switched to agricultural tax;
• organizations in which the share of participation of other organizations is more than 25%;
• organizations with more than 100 employees;
• organizations whose residual value of fixed assets exceeds 150 million rubles;
• state and budgetary institutions;
• organizations that have not notified the tax authorities about transition of the simplified tax system before December 31 or no later than 30 calendar days after tax registration for newly created organizations;
• microfinance organizations;
• private employment agencies.

When can you lose the right to use the simplified tax system?

Entrepreneurs may lose the right to use the simplified tax system in cases where:

• at the end of the tax period, income exceeded 150 million rubles;
• average number employees exceeded 100 people;
• the residual value of fixed assets amounted to more than 150 million rubles.

The taxpayer must notify the tax authorities of the loss of the right to use the simplified tax system within 15 days after the end of the reporting period (first quarter, half a year, nine months), i.e. must be reported on time:

• until April 15;
• until July 15;
• until October 15.

In this case, the declaration must be submitted no later than the 25th day of the month following the reporting period, i.e.:

• until April 25;
• until July 25;
• until October 25.

Example 2. LLC "ABV", conducting activities subject to the simplified tax system, ceased to exist on March 18, 2017. It is necessary to submit a declaration to the tax authority and pay the tax by April 25, 2017.

Who and under what conditions can apply the simplified tax system?

The taxpayer has the right to apply the simplified tax system, provided that the following requirements are met:

• the rules for applying the simplified tax system specified in Article 346.12 in relation to the types of activities of the organization are not violated (the list is indicated in the section “Who does not have the right to apply the simplified tax system?” of this article);
• the share of participation of third parties does not exceed 25%
• the average number of employees is no more than 100 people per year;
• the residual value of fixed assets as of January 1, 2017 does not exceed 150 million rubles;
• the amount of income does not exceed 150 million rubles for 9 months from the beginning of the tax period.

Example 3. ABC LLC in the reporting period for the first quarter of 2017 indicates income equal to 152 million rubles. Thus, ABC LLC is obliged to begin conducting its activities in accordance with the general taxation system from the 2nd quarter. If ABC LLC does not voluntarily express a desire to change the taxation system, it will be forced to work in accordance with the general taxation system.

Criteria for a simplified taxation system

In order to make a decision to switch to a simplified taxation system, an entrepreneur needs to very clearly understand the criteria of the simplified tax system:

Deadlines for submitting reports and paying taxes under the simplified tax system

The calculation of tax under the simplified tax system is carried out in increments from the previous one and is taken into account in advance payments, the final payment will be calculated in tax return. The timing of advance payments does not depend on the status of the taxpayer ( entity or individual entrepreneur):

The deadline for submitting a tax return for the tax period and paying the finally calculated tax depends on the status of the taxpayer:

The tax return is submitted after the end of the tax period, i.e. next calendar year.

List of legislative acts regulating law

List of legislative acts:

Category “Questions and Answers”

Question No. 1. Our organization is quite large in the region in terms of the number of jobs. We meet all the criteria that allow us to apply the simplified tax system, but in the 1st quarter the average number of employees was 60 people, in the 2nd quarter 80 people, in the 3rd quarter 110 people. Does this mean that we should switch to general mode taxation from the 4th quarter?

For the simplified taxation system, the reporting periods are as follows: first quarter, half a year, nine months. In accordance with these periods, you need to determine the average number of employees for nine months, which will be (60 + 80 + 110) / 3 = 83 people. Thus, the average number of employees for nine months was 83 people, which allows you to continue working on the simplified tax system.

Question No. 2. We are planning a transition to the simplified tax system, but one fact confuses us - does the cost of benches, lawns, etc. external improvement objects to limit the cost of fixed assets?

External improvement objects in accounting are accepted on the balance sheet of the organization as fixed assets, but depreciation in tax accounting they are not subject to. In this regard, when calculating the cost of fixed assets for the purpose of switching to the simplified tax system, external improvement objects are not taken into account.

Question No. 3. When calculating the average number of employees, should we take into account external part-time workers?

When calculating the average number of employees, you are obliged not only to take into account external part-time workers, but also employees with whom your organization has entered into civil contracts for the period of work. Thus, the average number of employees in an organization will consist of:

• full-time employees;
• external part-time workers;
• employees hired for the period of performing a certain type of work.

The simplified taxation system (STS) is intended for small firms and individual entrepreneurs. The procedure for switching to the simplified tax system and the rules for working in this tax regime are established by Chapter 26.2 of the Tax Code. If a company receives low income, then “simplified taxation” is a legal way of tax optimization. After all, a single tax replaces the main payments to the budget: VAT, income tax, personal income tax and property tax, subject to certain restrictions. But, before switching to the “simplified” version, consider how beneficial it is for you not to pay VAT. After all, VAT exemption is not always an advantage. An article prepared by berator experts will tell you who can use the simplified tax system and whether it is worth switching to this special regime.

Prohibited list for “simplified people”

Switching to a simplified system is easy. However, not everyone can do this. Article 346.12 of the Tax Code lists those whom the law prohibits from working for the simplified tax system.

Thus, they do not have the right to become “simplified”:

• companies that have branches (from January 1, 2016, the presence of representative offices does not prevent the use of the simplified tax system). If an organization that is not a branch and has not indicated this division as a branch in its constituent documents, then it has the right to apply the simplified tax system, subject to compliance with the norms of Chapter 26.2 of the Tax Code;
• banks;
• insurers;
• non-state pension funds;
• investment funds;
• professional participants in the securities market;
• pawnshops;
• producers of excisable goods;
• developers of mineral deposits (except for common ones);
• companies involved in gambling business;
• notaries engaged in private practice;
• lawyers who have established law offices and other forms of legal entities;
• participants in production sharing agreements;
• persons who have switched to paying the Unified Agricultural Tax;
• firms with a share of participation of other companies in them of more than 25%. Organizations that are not subject to this restriction are listed in subparagraph 14 of paragraph 3 of Article 346.12 of the Tax Code. Not applicable this rule also for companies with a share of participation in them of the Russian Federation, constituent entities of the Russian Federation and municipalities, since these entities do not fall under the definition of “organization” for the purposes of applying tax legislation (letter of the Ministry of Finance of the Russian Federation dated June 2, 2014 No. 03-11-06/2/26211).

Limitation on the share of participation of other organizations in authorized capital the company must comply with:

• firstly, on the date of commencement of work on the simplified tax system. Otherwise, the company will not acquire the right to use the simplified system;
• secondly, during the use of the simplified tax system. An organization that will violate this requirement during this period, loses the right to use this special regime.

In a letter dated December 25, 2015 No. 03-11-06/2/76441, the Russian Ministry of Finance clarified that if the share of participation of the founding company has become no more than 25%, then such an organization can switch to the simplified tax system from January 1 of the next year. In other words, in order to apply the simplified tax system from January 1, changes made to the company’s constituent documents, according to which the share of other organizations is reduced to a value not exceeding 25%, must be entered into the Unified State Register of Legal Entities before January 1 of the same year.

In addition, the following are not entitled to apply the simplified tax system:

• organizations and entrepreneurs with average number more than 100 employees;
• organizations that, according to accounting data, exceed 150 million rubles;
• state and budgetary institutions;
• all foreign companies in Russia;
• organizations and entrepreneurs in deadlines those who did not submit
• microfinance organizations;
• private employment agencies that provide labor to workers (from January 1, 2016).

Note that if recruitment agency On the simplified tax system it provides recruitment services and does not enter into employment contracts with applicants; it has the right to continue to use the “simplified system”. The fact is that if an employee is sent to work for the receiving party under a personnel supply agreement, then labor Relations between him and the private employment agency do not stop. At the same time, labor relations do not arise between this employee and the receiving party (Article 341.2 of the Labor Code of the Russian Federation).

And vice versa. If a private agency provides recruitment services to organizations without entering into employment contracts with employees, then these employees formalize labor relations with these organizations.

This means that if a personnel recruitment agency does not enter into employment contracts with persons sent to work in the customer’s organization, it does not carry out activities to provide labor for workers and, accordingly, has the right to apply the simplified tax system (letter of the Ministry of Finance of Russia dated March 11, 2016 No. 03-11 -06/13564).

Others who want to start working for the simplified tax system must meet certain criteria:

• income level (of the organization);
• number of employees (organizations and entrepreneurs);
• residual value of fixed assets (organization).

Please keep in mind that the list of entities that are not entitled to apply the simplified tax system is closed. For example, it does not mention individual entrepreneurs - tax non-residents RF. Consequently, such individual entrepreneurs have the right to apply the simplified system on a general basis (letters of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 03-11-11/24963 and dated January 28, 2013 No. 03-11-11/35).

Is it worth switching to the simplified tax system?

If a company receives low income, then “simplified taxation” is a legal way of tax optimization. After all, a single tax replaces four main payments to the budget (Article 346.11 of the Tax Code of the Russian Federation):

• income tax (except for income in the form of dividends and interest on state and municipal securities);
• Personal income tax on the income of an entrepreneur (with the exception of income received in the form of material benefits from savings on interest, dividends, as well as gifts and prizes worth more than 4,000 rubles);
• property tax. True, since 2015, organizations using the simplified tax system must pay property tax in relation to real estate, the tax base for which is determined as their cadastral value (clause 2 of article 346.11 of the Tax Code of the Russian Federation);
• VAT, except when you are a tax agent, a member of a partnership conducting general business (Article 174.1 of the Tax Code of the Russian Federation), import goods or issue an invoice to the buyer with the allocated amount of VAT.

“Simplified” residents are required to transfer all other taxes, fees and non-tax payments in accordance with the general procedure. In particular, these are:

• insurance contributions to extra-budgetary funds;
• “injury” contributions;
• land tax;
• transport tax;
• state duty;
• corporate property tax (for real estate, the tax base for which is determined based on their cadastral value);
• customs duties and fees.

In a number of cases, “simplers” act as tax agents, that is, they pay taxes for others. We are talking about payments such as:

• Personal income tax on payments to employees and other citizens;
• VAT on payment of income to non-resident companies;
• income tax when paying income to non-resident companies.

In our opinion, before switching to the “simplified” system, you need to weigh how profitable it is for your company not to pay VAT. It's not always an advantage. For example, firms that pay VAT are interested in deducting the input tax from the budget. But by purchasing goods (works, services) from a “simplified” person, they are deprived of this opportunity. After all, the “simplers” issue invoices “without VAT” to customers. Therefore, such companies are unlikely to be among your potential buyers.

It is most profitable to use a simplified system for those who trade in retail. For their clients this problem is not relevant. The same goes for those who, also working in a simplified job, were forced to switch to imputation or enjoy VAT exemption.

Advantages and disadvantages of “simplified”

After getting acquainted with the “simplified tax”, we can conclude: this tax regime has its pros and cons.

The advantages of “simplified” include:

• savings on taxes and insurance premiums for certain types of activities;
• filling out and submitting to the inspectorate only the annual single tax return;
• saving accountant time. Tax accounting under the simplified tax system is carried out in a simplified manner: firms and entrepreneurs reflect their activity indicators in only one tax register - the book of income and expenses (Article 346.24 of the Tax Code of the Russian Federation).

Among the disadvantages of “simplified” we note the following:

• the risk of losing the right to work under the simplified tax system. In this case, the company will have to pay additional “general regime” taxes;
• the risk of losing customers who pay VAT. Since the “simplified” people do not pay VAT and do not issue invoices with it, buyers have nothing to deduct;
• ban on the creation of branches. The fact is that until January 1, 2016, organizations with representative offices did not have the right to apply the simplified tax system. From January 1, 2016, this restriction was lifted and the presence of representative offices no longer prevents the use of this special regime.

Which is more profitable: simplified taxation system or OSN

So, before switching to the “simplified” system, draw up a business plan taking into account the provisions of Chapter 26.2 of the Tax Code and taking into account paying taxes as usual. Having received the results and compared them, you can conclude how much more “interesting” the simplified tax system is for your business than the general regime.

Before writing an application to switch to the “simplified” system, the accountant at Aktiv LLC calculated what would be more profitable for the company: paying regular taxes or a single tax.

Aktiva's revenue for 9 months of the current year amounted to RUB 3,540,000. (including VAT - 540,000 rubles). The purchase price of goods is RUB 3,009,000. (including VAT - 459,000 rubles). The wage fund for the same period is equal to 214,500 rubles.

To simplify the example, other firm expenses are not considered.

First, Aktiva's accountant calculated the amount of ordinary taxes.

During this period, the company must pay to the budget:

Contributions to extra-budgetary funds – 64,350 rubles;

Property tax – 117,500 rubles;

Contributions for compulsory insurance against industrial accidents and occupational diseases – 660 rubles;

VAT – 81,000 rub. (540,000 – 459,000).

The company's profit for 9 months of the current year amounted to: (3,540,000 – 540,000) – (3,009,000 – 459,000) – 214,500 – 64,350 – 117,500 – 660 = 52,990 rubles.

Let's calculate the income tax - 10,598 rubles. (RUB 52,990 × 20%).

In total, the company will pay to the budget:

64,350 + 117,500 + 660 + 81,000 + 10,598 = 274,108 rubles.

Then the accountant of Aktiv LLC calculated the amount of the single tax in two ways:

C income received;

From the difference between income and expenses.

First way

The amount of single tax calculated from the income received was 212,400 rubles. (RUB 3,540,000 × 6%).

This amount can be reduced by the amount of contributions to compulsory social insurance, but not more than 50%. Thus, insurance premiums can be taken into account within the limits of 106,200 rubles. (RUB 212,400 × 50%).

In addition to insurance premiums, the company will have to pay contributions for compulsory insurance against industrial accidents and occupational diseases - 660 rubles.

The total amount of insurance premiums, including contributions for injuries, does not exceed the limit of 106,200 rubles:

(RUB 64,350 + RUB 660)

Therefore, the company has the right to reduce the single tax by the entire amount of insurance premiums:

212,400 – 64,350 – 660 = 147,390 rubles.

Total total taxes:

147,390 + 64,350 + 660 = 212,400 rub.

The calculation showed that it is more profitable for Aktiv to pay a single tax on all income received than ordinary taxes. However, the amount of payments under “simplified” still seemed significant to the accountant. Then he calculated the single tax using the second method.

Second way

The amount of the single tax, calculated on income minus expenses, will be:

(3,540,000 – 3,009,000 – 214,500 – 64,350 – 660) × 15% = 37,724 rubles.

In total the company will pay:

37,724 + 64,350 + 660 = 102,734 rubles.

As we can see, in this case it is profitable for the company to switch to the “simplified tax system” and pay a single tax on income minus expenses. In this case, “Active” will save 171,374 rubles on taxes:

274,108 – 102,734 = 171,374 rubles.

Simplified taxation system (STS) is a tax regime for entrepreneurs and small business organizations. When applying the simplified system, taxpayers are exempt from paying income tax (from the activities of an organization), personal income tax (from the activities of an individual entrepreneur), VAT and property tax, with a number of exceptions. All of them are replaced by the payment of a single tax according to the simplified tax system.

The taxpayer himself chooses the object from which taxes will be paid:

- income - tax is paid at a rate of 6% on income (it is possible to reduce the tax on a number of deductions);

- income reduced by the amount of expenses - tax is paid at a rate of 15% on the difference between income and expenses.

The object is indicated in the application for transition to the simplified tax system; It must be applied throughout the entire calendar year. You can change the object of taxation only from January 1 of the next calendar year.

For example, in 2018 you apply the simplified tax system “income”, and from January 1, 2019 you want to switch to the simplified tax system “income minus expenses”. In this case, before December 31, 2018, it is necessary to submit a notification to the tax office about changes in the object of taxation. If you did not manage to submit the notification on time, then the entire 2019 must apply the simplified tax system “income”.

Calculation of the single tax under the simplified tax system

Calculating a single tax does not require complex accounting. It is enough to sum up your income and expenses.

If the “simplified” tax is paid on income, then the tax amount can be reduced by a number of deductions. Tax deduction is the amount paid:

Trade fee;

Contributions to compulsory pension (social, medical) insurance (including individual entrepreneurs' contributions in a fixed amount for themselves), insurance against industrial accidents and occupational diseases;

Temporary disability benefits at the expense of the employer;

Contributions (payments) under voluntary personal insurance contracts concluded in favor of employees in the event of their temporary disability.

The procedure for reducing the single tax on these payments (except for the trade tax) depends on whether the organization or individual entrepreneur is an employer (tenant) or not. If the payer of the simplified tax system is an employer (lessee), then the maximum allowable deduction amount is 50%. For individual entrepreneurs without employees, the maximum allowable value is 100%.

If the object of taxation is the difference between income and expenses, then contributions (trade tax) also reduce, but not the amount of tax, but the tax base, since they are taken into account as part of expenses. The list of expenses that can be taken into account under the simplified tax system is limited and closed.

Where to pay?

It is necessary to calculate and pay tax according to the simplified tax system and advance payments to the tax office at the location of the organization or at the place of residence of the entrepreneur.

Deadlines for paying taxes and filing returns

The simplified tax system declaration is submitted once a year. Entrepreneurs report until April 30 inclusive, organizations - until March 31 inclusive of the year following the reporting year. The same deadlines are established for paying tax according to the simplified tax system at the end of the year.

Advance payments to the simplified tax system are paid based on the results of the quarter - no later than the 25th day of the first month following the previous reporting period (Q1, half-year, 9 months).

Please note: if for some reason you did not conduct any activity, you are required to submit