What taxes does an entrepreneur pay per year. What taxes does an individual entrepreneur pay in Russia? Additional taxes and IP payments

The type and number of payments paid by IP depends on three reasons:

  1. The chosen system of taxation;
  2. The presence of employees;
  3. Availability of objects of taxation for other taxes.

Let us briefly consider what taxes need to be paid by individual entrepreneurs on general and special taxation regimes with and without employees.

Taxes depending on the selected tax regime

What taxes does an individual entrepreneur pay on OSNO

Entrepreneurs under the general tax regime pay 3 main taxes:

Tax

Bid

Payment term

18% - main;

10% - used for the sale of a certain category of goods (medical and food products), livestock, and the performance of a number of services (railway and transport services in Russia);

0% - preferential rate, applied to the sale of goods exported in the export mode.

Tax on the results of the quarter can be paid at a time, before the 25th day of the month following the reporting or three payments within 3 months following the reporting quarter.

For example, for the 1st quarter of 2017, an individual entrepreneur will be required to pay tax either in a single amount up to April 25, 2017 year, or 3 installments:

  • until April 25- 1/3 of the amount to be paid to the budget;
  • until May 25- 1/3 of the amount;
  • until June 25-1/3 of the amount.

13% - main

30% - for non-residents of the Russian Federation

The tax is paid once a year, before July 15 of the year following the reporting one. In 2017 (for 2016) income tax will need to be paid until July 17(Deadline - 15.07 falls on Saturday).

Also, during the year, the individual entrepreneur must pay advance payments based on the results of each quarter based on tax notices sent by the Federal Tax Service. Advances are paid before the 25th day of the month following the reporting period (six months, 9 and 12 months).

Property tax

The rate is set by local authorities

For 2016, individual entrepreneurs will have to pay tax until December 1, 2017. Please note that the tax is paid on the basis of a tax notice sent by the tax authority

How much does an individual entrepreneur pay taxes on the simplified tax system

Individual entrepreneurs applying the simplified taxation system pay only one single tax for using the simplified system, at a rate of 6 or 15% (depending on the selected object). They do not pay any other taxes (as in the case of the common system).

During the year, the entrepreneur must pay 3 advance payments based on the results of each quarter and the final one - for the year. In 2017, advances will need to be paid:

  • for 1 quarter - until 25.04;
  • for half a year until 25.07;
  • for 9 months - until 25.10.

What taxes does an individual entrepreneur pay on UTII

An imputed entrepreneur pays tax at the end of each quarter, no later than 25 days from the end of the reporting period. In 2017, an individual entrepreneur on UTII will have to pay tax:

  • for 1 quarter - until 25.04;
  • for the 2nd quarter - until 25.07;
  • for the 3rd quarter - until 25.10;
  • for the 4th quarter - until 25.01.2018

What taxes does an entrepreneur on a patent pay?

An entrepreneur on PSN pays only the cost of the patent on the basis of which he conducts his business. A patent is paid depending on the period for which it is received:

  • If for a period of less than 6 months - the patent is paid for during the period of its validity;
  • If for a period of six months to a year - in two installments: the first in the amount of 1/3 of the cost is paid within 90 days from the start of work on the PSN, and the second, in the amount of the remainder, until the expiration of the document.

IP payments depending on the availability of objects of taxation for other taxes

An entrepreneur, regardless of the applicable regime, is obliged to pay a number of taxes if he has an object of taxation with this payment.

Until what date to pay taxes for an individual entrepreneur, in this case, depends on what payment the tax owned by the entrepreneur is levied on. Consider the main types of taxes and the terms for their payment, which must be transferred to the budget if there is a corresponding obligation:

Payments depending on the availability of employees

If an individual entrepreneur does not have employees, he is obliged to pay fixed insurance premiums to the Pension Fund of the Russian Federation and the MHIF only for himself. All individual entrepreneurs pay contributions without exception, regardless of the chosen taxation system, income or activity in the reporting period (with the exception of some categories of individual entrepreneurs, including individual entrepreneurs called up for military service, women on parental leave). In 2017, individual entrepreneurs must pay insurance premiums:

  • At the OPS - 26%
  • For CHI - 5.1%

Insurance premiums are calculated based on the minimum wage established as of January 1 of the reporting period. If no laws amending the minimum wage are adopted before January 1, the calculation of contributions in 2017 will need to be made based on the minimum wage of 7,500 rubles.

Having considered what taxes an individual entrepreneur pays without employees, we determine what payments the entrepreneur makes to the budget for his employees.

In accordance with applicable law, an individual entrepreneur is obliged to pay the following payments for his employees:

Please note that since 2017, the Federal Tax Service has been administering insurance premiums, and therefore, all contributions, except for injury contributions, are transferred to the CBC of this department.

Due to the fact that since 2017 the obligation to pay taxes by private entrepreneurs and companies has been transferred to the Federal Tax Service, businessmen are interested in what contributions the entrepreneur (IE) pays in 2017. The taxation of individual entrepreneurs has not undergone significant changes, but some features should be taken into account when calculating mandatory contributions.

Change in taxation in 2017

The main changes in taxation are related to the transfer of obligations to the Federal Tax Service: if previously individual entrepreneurs made mandatory payments to the Pension Fund and extra-budgetary organizations, then since 2017, all powers have been with the Tax Service.

When paying contributions, it is necessary to transfer funds to new details, since the code of the budgetary organization (CBC) of the Federal Tax Service differs from the CCC of the PFR and other departments:

  • 18210202140061110160 - OPS;
  • 18210202103081013160 - CHI;
  • 18210202140061200160 - 1% excess.

These details must be entered in receipts (payment orders). Contributions for individual entrepreneurs transferred under the previous CCC in 2017 will not be taken into account and will not be credited to the account of the Federal Tax Service.

Individual entrepreneur contributions to the PFR have now been changed to contributions to the Federal Tax Service. The transfer of powers from the Pension Fund of the Russian Federation and subordinated services is associated with the improper exercise of powers to pay mandatory contributions by payers. During the period from 2011 to 2016, the debt on insurance contributions to the PFR increased to 200 billion rubles (by 600%), which indicated the need to change the responsible organization. Other services, FFOMS and FSS, also experienced difficulties with non-payment.

What contributions does the IP pay in 2017

For the Federal Tax Service, the new area of ​​responsibility did not come as a surprise: previously paid contributions for the UST (single social tax) were in the hands of the Federal Tax Service. In addition to the transfer of authority, there are no significant changes for individual entrepreneurs: the deadline for paying taxes has remained the same, the reporting and calendar periods are calculated in the same way. The pension contributions of individual entrepreneurs are now called fixed contributions of individual entrepreneurs to the Federal Tax Service - but the essence of the deductions remains the same. IP insurance premiums are voluntary and are paid only at the request of the entrepreneur himself: related to maternity and health insurance. Contributions for entrepreneurs are regulated by art. 430 of the Tax Code of the Russian Federation.

Individual entrepreneur contributions without employees

In addition to the fact that the contributions of individual entrepreneurs to the PFR are now transferred to the Federal Tax Service, the changes affected the amount of payments. Due to the increase in the minimum wage to 7,500 rubles, contributions can now be calculated as follows:

  1. medical insurance - 7500 * 5.1% * 12 = 4590 rubles;
  2. pension insurance - 7500*26%*12 = 23400 rubles.

The total amount of tax to the Federal Tax Service for 2017, paid by individual entrepreneurs without fail, is 27,990 rubles.

The quarterly contributions to the Federal Tax Service are as follows:

  1. ¼ * 4590 \u003d 1147.50 rubles.
  2. ¼ * 23400 = 5850 rubles.

When paying, you must adhere to time limits:

  • 1 quarter - 01.01.17-31.03.17;
  • 2 quarter - 01.04.17-30.06.17;
  • 3rd quarter - 01.07.17-30.09.17;
  • 4 quarter - 01.10.17-31.12.17.

There are additional contributions paid by individual entrepreneurs in case of total income for the year over 300 thousand rubles in the amount of 1% of the excess amount. Individual entrepreneurs must transfer contributions for themselves before 04/01/2018.

Additional IP contributions in 2017 are calculated as follows:

(DG-300000)/100, where DG is the IP income for the year.

Those. with a total annual revenue of 1 million rubles, an individual entrepreneur is obliged to transfer 7 thousand rubles to the Federal Tax Service:

(1000000-300000)/100=7000 rubles.

Start-up entrepreneurs often resent the additional burden, as they believe that the higher the profit, the more contributions the state will have to pay. But there is an upper limit, which is 187,200 rubles. If 1% of the amount of excess income for the year amounted to more than 187.2 thousand rubles, then the entrepreneur makes this payment in the specified amount.

The amount of the maximum limit depends on the size of the minimum wage and is calculated by the formula:

8 minimum wage * 26% * 12.

Is it possible to reduce the tax amount? As in 2016, in 2017 entrepreneurs have the right to reduce the amount of payments to the budget. Those individual entrepreneurs who have not acquired a patent, i.e. on taxation systems USN, UTII, OSNO and ESHN. The most profitable option for reducing payments is for individual entrepreneurs without employees with a simplified tax system of 6%. In this case, mandatory payments (27,990 rubles) and overlimit contributions (1% of the excess amount) are deducted from the amount of 6% income tax.

A tax reduction of up to 50% is available for individual entrepreneurs with the simplified tax system Income and UTII. Individual entrepreneurs with other taxation systems take into account paid contributions (as expenses).

Individual entrepreneur contributions with employees

If an entrepreneur in business uses hired labor, then in addition to mandatory payments to the Federal Tax Service for himself, he must make individual entrepreneur contributions for employees. In 2017, the maximum amount of contributions for employees increased again, if it is reached, contributions are paid at a reduced rate. There is no upper limit for health insurance (FFOMS), and for pension contributions and maternity contributions, the limit is 876 thousand and 755 thousand rubles, respectively.

The interest rate on tariffs has not changed:

  1. 22% - for pension contributions.
  2. 2.9% - for motherhood;
  3. 5.1% - for health insurance.

In total, the total amount of tax payments for each employee is 30%.

The changes also affected the form of reporting. If for individual entrepreneurs without employees there is no obligation to submit reports on contributions to the PFR, FFOMS and FSS, then entrepreneurs using hired labor are required to provide data to the Federal Tax Service in a new form. Individual entrepreneurs with the number of employees less than 25 submit a report in paper format by the 15th day of the month. Entrepreneurs with at least 25 employees must provide information on contributions to the Federal Tax Service electronically by the 20th.

Instead of RSV-1, 4-FSS, RSV-2 and RV-3, a single calculation for all insurance premiums is used, which combines all previous statements.

In 2017, due to the increase in the minimum wage, the amount of mandatory contributions for individual entrepreneurs increased. Payments should now be transferred to the details of the Federal Tax Service, which was transferred to the administration of all contributions from entrepreneurs from 01/01/2017. For individual entrepreneurs with employees, the upper limits for PFR and FSS taxes have increased, as well as a new reporting form has appeared - a single calculation for individual entrepreneur insurance premiums.

Changes in the taxation of individual entrepreneurs in 2017 should be studied in advance. This will allow the entrepreneur to adjust their activities in advance to changing legislation.

Changes in IP taxes in 2017 will indeed be quite numerous. The legislation affecting the procedure for paying insurance premiums will also change significantly.

For example, since 2017, a rule has been introduced for the quarterly submission of a new form of calculation for insurance premiums. The deadlines for submitting SZV-M, the rules for filling out payment orders for the transfer of taxes and contributions will be changed, and the CBC will also traditionally change.

Another important innovation will be the mandatory transition for most individual entrepreneurs engaged in trade to online cash desks.

To help our readers prepare in a timely manner for upcoming changes, we have prepared this material, which discusses how IP taxes will change in 2017.

Contributions to the PFR and the FSS from 2017 will be controlled by the Federal Tax Service

Perhaps the most important change for 2017 for individual entrepreneurs who are employers is the transfer of the administration of contributions from the PFR and the FSS to the Federal Tax Service.
In 2016, an individual entrepreneur paid for employees:

  • to the Pension Fund 26%;
  • to the Compulsory Medical Insurance Fund - 5.1%.

There are two contributions to the Social Insurance Fund:

  • contributions in case of temporary disability and maternity - 2.9%;
  • contributions in case of injury - % is set depending on the main type of activity.

The amount of tariffs for contributions for 2017 remains the same, and the reporting on these contributions will change.

In 2016, for individual entrepreneurs with employees, the following reporting to the funds was approved:

  • PFR - SZV-M; RSV-1;
  • FSS - 4-FSS.

From 2017 it will be necessary to provide:

  • In the FIU - SZV-M, and the reporting deadline will be increased by 5 days: from 10 to 15 days of the month following the reporting month.
  • In the FSS - a modified report RSV-1, without the section "contributions for temporary disability and maternity."
  • In the Federal Tax Service - a unifying report on the calculation of contributions for compulsory pension insurance and contributions for temporary disability and maternity.

As you already know, when generating a monthly SZV-M report, the employer in 2016 is obliged to issue a copy of the SZV-M form to his employee by the 10th day of the month following the reporting one, as well as on the day of his dismissal.

Since 2017, issuing a copy of SZV-M to an employee is optional. A copy of the SZV-M in 2017 is issued to the employee only at the request of the employee. The deadline for issuing a copy is 5 working days from the date the employer receives such a request. But the requirement to issue a copy of the SZV-M on the day of dismissal remained in 2017.

Changes in UTII in 2017

The period of validity of this regime has been extended until January 01, 2021. Previously, UTII was planned to be canceled in 2018. In the city of Moscow, UTII was not applied already in 2016.

UTII restrictions remain the same:

  • the size of the area of ​​the trading floor is not more than 150 square meters. m;
  • the number of employees is not more than 100 people.

The procedure for determining the types of activities permitted under UTII has changed. From 01/01/2017, the OKUN classifier ceases to be valid. The list of codes for types of activities in accordance with the All-Russian Classifier of Types of Economic Activities Related to Personal Services has been approved
Decree of the Government of the Russian Federation of November 24, 2016 No. 2496-r. According to this list, from 01/01/2017, it is necessary to determine the types of activities related to personal services.

A change is being introduced that will significantly reduce the tax burden on individual entrepreneurs using UTII:

From January 1, 2017, individual entrepreneurs have the right to reduce the amount of calculated UTII by fixed contributions paid for themselves, but in such a way that the final amount of UTII is not reduced by more than 50%.

As you know, when calculating UTII, the deflator coefficient (K1) matters. For 2017, it is 1.798. That is, it has remained unchanged since 2015.

Changes in the simplified tax system in 2017

Changes in the taxation of individual entrepreneurs in 2017 also affected one of the most popular systems - the simplified tax system.

Income limit increased to 120 million rubles. STS payers lose the right to apply this special taxation regime if, at the end of the reporting or tax period, their income turned out to be more than the limit value. In 2016, the limit was 79.74 million rubles. Since 2017, it has increased to 120 million rubles. (paragraph 1, clause 4, article 346.13 of the Tax Code of the Russian Federation).

Since 2017, the marginal value of the residual value of fixed assets has been increased. Its size from the new year will be 150 million rubles. (clause 16 clause 3 article 346.12 of the Tax Code of the Russian Federation). You can lose the right to use the simplified tax system by exceeding the residual value limit. In 2017, it increased by 50% compared to 2016.

Since 2017, an organization has the right to switch to the simplified tax system if its income for the nine months of the year in which the notification of the transition to the simplified tax system is submitted does not exceed 90 million rubles. (paragraph 1, clause 2, article 346.12 of the Tax Code of the Russian Federation). In 2016, it was possible to switch to the simplified tax system if the income for nine months did not exceed 45 million rubles.

Changes in cash registers since 2017

If an individual entrepreneur did not use a cash register until February 1, 2017, then if it is necessary to use it, from February 1, he is obliged to purchase and work on a new type of cash register. The cash register must be equipped with a device for transmitting data from the Federal Tax Service via the Internet - the so-called fiscal registrar.

All individual entrepreneurs who used cash registers in their work until February 1, 2017 must replace them with new cash registers with a fiscal registrar by July 1, 2017.

For individual entrepreneurs using UTII and PSN, the obligation to use cash registers with a fiscal registrar has been postponed until 07/01/2018.

Changes in personnel records of micro-enterprises

Recall that from August 01, 2016, micro-enterprises include individual entrepreneurs and LLCs, regardless of the taxation system, that meet the following conditions:

  • the average number of employees is not more than 15 people;
  • maximum annual income up to 120 million rubles.

Starting from 2017, personnel records of micro-enterprises will be simplified. Now there will be no need to draw up local regulations (internal regulations, regulations on wages, etc.). This is due to the fact that the Government has developed a standard labor contract, in which the employer has the right to establish all the conditions of work and remuneration, which are now indicated in local acts.

But if the status of a micro-enterprise is lost, then it will be necessary to restore all local acts within the 4th month. These norms were introduced by Federal Law 348 of July 3, 2016 (Articles 309.1 and 309.2 of the Labor Code of the Russian Federation).

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Simplified taxation system- the most popular taxation system among entrepreneurs of small and medium-sized businesses. As the name implies, the simplified taxation system is distinguished by the simplicity of accounting and reporting. On this system of taxation, a single tax is levied, which replaces the payment of income taxes, property taxes and VAT.

When registering an individual entrepreneur, an entrepreneur must choose between the simplified taxation system (STS) and the general taxation system (OSNO), as well as in the STS choose between the objects of "income" (6% - standard, and at a preferential rate 1%) and "income minus expenses" (15% - standard, and with preferential 5%). As already mentioned, in addition to the fact that the simplified tax system eliminates the payment of taxes on income, property and VAT, the simplified tax system is also distinguished by the simplicity of accounting and reporting, i.e. enables entrepreneurs to conduct bookkeeping and tax accounting according to a simplified scheme.

In addition to all of the above, from 2017 there will be new limits for the transition from the general taxation system to the simplified taxation system. The government approved an anti-crisis plan, according to which the limits on income and fixed assets under the simplified tax system will be almost doubled. And this means that more entrepreneurs and relatively large companies will be able to switch to a simplified taxation system from 2017.

Features of the simplified taxation system for individual entrepreneurs under the simplified tax system

The simplified taxation system provides for 2 taxation options, you will have to choose one of them:

1st option - STS "income" at a rate of 6%

According to the first option, the tax rate for the simplified tax system for the “income” object is generally 6%. For example, if you received income in the amount of 1 million rubles, then the amount of tax will be only 60 thousand rubles. In addition, in 2016, the regions received the right to reduce the tax rate on the simplified tax system "income" to 1% at their discretion.

Preferential rate for the object "income"

At the “income” object, the tax rate in a particular region is prescribed by the law of the subject of the Russian Federation. And it can be from 1 to 6%. If the tax rate in your region is not set, then apply the highest possible rate - 6%. For individual entrepreneurs who are on tax holidays, the tax rate under the simplified tax system is 0% for two years.

2nd option - STS "income minus expenses" at a rate of 15%

The usual STS rate for the “income minus expenses” object option is 15%, but the regional laws of the constituent entities of the Russian Federation may reduce the tax rate to 5% to attract investment or develop certain types of activities.

Preferential rate for the object "income minus expenses"

At the “income minus expenses” facility, the tax rate under the simplified tax system is established by the law of the constituent entity of the Russian Federation - from 5 to 15%. If the tax rate in your region is not set, then apply the highest possible rate, 15%. For individual entrepreneurs who are on tax holidays, the tax rate is 0% for two years.

In order to find out if there is a preferential rate for the object you have chosen in your region, you can contact the tax office at the place of registration or view the "List of regions in which preferential rates for the simplified tax system are valid."

Individual entrepreneurs who register for the first time for the simplified taxation system can receive tax holidays, i.e. the right to work at a zero tax rate if a corresponding law is passed in their region.

At what level of expenses of the simplified tax system "income minus expenses" is more profitable than the simplified tax system "income"? And vice versa

There is a formula that clearly demonstrates at what level of expenses the amount of tax on the simplified tax system “income” will be equal to the amount of tax on the simplified tax system “income minus expenses”:

Income x 6% = (Income - Expenses(expenses are 60% of income)) x 15%

1. In accordance with this formula, the STS tax amounts will be equal if expenses are 60% of income.

2. If expenses are below 60% of income, then the “income” object is more profitable.

3. If expenses are higher than 60% of income, then the object “income minus expenses” is more profitable.

But, this formula does not take into account three important criteria that can significantly change the calculated tax amount:

1. STS Expenses Income minus expenses must be properly documented. Unacknowledged expenses will not be taken into account when calculating the tax base. To confirm each expense, you must have a document confirming its payment. (such as a receipt, account statement, payment order, cashier's check) and a document confirming the transfer of goods or the provision of services and the performance of work, i.e. waybill for the transfer of goods or an act for services and works;

2. Closed list of expenses. Not all expenses, even properly executed and economically justified, can be taken into account. A strictly limited list of expenses recognized for the simplified tax system "income minus expenses" is given in Art. 346.16 of the Tax Code of the Russian Federation.

3. Special procedure for recognition of certain types of expenses. So, in order to take into account the costs of purchasing goods intended for further sale on the simplified tax system “income minus expenses”, it is necessary not only to document the payment for these goods to the supplier, but also to sell them to your buyer (Article 346.17 of the Tax Code of the Russian Federation).

Pay attention to one nuance- the sale does not mean the actual payment for the goods by your buyer, but only the transfer of the goods to his property. This issue was considered in the Resolution of the Supreme Arbitration Court of the Russian Federation No. 808/10 dated 29.06. 2010, according to which "... it does not follow from the tax legislation that the condition for including the cost of purchased and sold goods in expenses is their payment by the buyer." Thus, in order to offset the expenses for the purchase of goods intended for further sale, the simplifier must pay for these goods, credit them and sell them, i.e. hand over to the buyer. The fact that the buyer paid for this product when calculating the tax base for the simplified tax system "income" minus expenses will not matter.

When working on the simplified tax system "income minus expenses", difficulties may also arise if you received an advance payment from your buyer at the end of the quarter, but did not have time to transfer the money to the supplier. For example, a trading and intermediary firm on the simplified tax system received an advance payment in the amount of 1 million rubles, of which 900 thousand rubles. must be paid for the goods to the supplier. If for some reason they did not manage to pay the supplier in the reporting quarter, then according to its results, an advance payment must be made based on the income received in 1 million rubles, i.e. 150 thousand rubles (at the standard rate of 15%). Such an amount can be significant for the STS payer, who works with the buyer's money.

Of course, after proper registration, these costs will be taken into account when calculating the single tax for the year, but the need to pay such amounts immediately can be an unpleasant surprise.

The legal opportunity to reduce the single tax on the simplified tax system "income" at the expense of paid insurance premiums and the associated metamorphoses of the formula - Income x 6% = (Income - Expenses) x 15%

Working on the simplified tax system “income”, you can reduce the single tax itself, and on the simplified tax system “income minus expenses”, insurance premiums can be taken into account when calculating the tax base.

Example

The newly opened intermediary company Romashka LLC, working on the simplified tax system, must calculate and pay an advance payment for a single tax for the 1st quarter. The amount of income received for the quarter is 300 thousand rubles. Properly executed and included in the closed list of expenses amounted to 195 thousand rubles or 65% of income (that is, we are for the base condition of the formula that expenses when choosing the simplified tax system "income minus expenses" must exceed 60% of income):

  • office rent - 30 thousand rubles.
  • purchase of stationery - 2 thousand rubles.
  • salary - 40 thousand rubles.
  • mandatory insurance premiums - 12 thousand rubles.
  • expenses for the maintenance of transport - 20 thousand rubles.

If the company "Romashka" chose the simplified tax system "income", then the advance payment for the single tax for the 1st quarter will be 18 thousand rubles (300 thousand rubles x 6%). The single tax in this mode can be reduced by the amount of the transferred insurance premiums (12 thousand rubles), but not more than 50% (and 18 thousand rubles - 12 thousand rubles is equal to 6, which is less than 50% from 18 thousand rubles, so 18 thousand rubles x 50% = 9 thousand rubles are selected). Total: the amount of the advance payment payable will be only 9 thousand rubles.

If the STS option "income minus expenses" was chosen, (we calculate with the condition that the costs exceed 60% and amount to 65%) then the tax base will be 105 thousand rubles. (income 300 thousand rubles minus expenses 195 thousand rubles), and the amount of the advance payment is 105 thousand rubles. x 15% = 15,750 rubles.

Based on this calculation, it can be seen that the formula will not always be correct for expenses exceeding 60% of income. It should be noted that taking into account insurance premiums when calculating the single tax will be of great importance only with small incomes. It is possible to reduce the advance tax payment by up to 50%, but only at the expense of the amounts of paid insurance premiums for wages, which are not significant for a company with a relatively high profitability.

How to correctly calculate the tax on the simplified tax system 6% of income

To calculate the tax, you need to calculate the total amount of income for the quarter, more precisely for the first quarter, which begins on January 1. Suppose your company's income for the 1st quarter amounted to 1 million rubles. However, “income” is not an entirely accurate definition, it is more correct to call it gross income, that is, the entire amount of money received by the cashier or to the current account from the sale of goods and services, without deducting costs. So, your income for the 1st quarter is 1 million rubles. If you multiply this sum by 6%, you get 60 thousand rubles. This is the amount of your tax with the simplified tax system of 6% for the first quarter. However, the law does provide a tax deduction for the amount of PF premiums you paid in that quarter. Suppose they amounted to 20 thousand rubles. Now subtract 20 thousand rubles from 60 thousand, and you will receive the amount that you are obliged to pay in the form of tax.

The amount of the tax deduction can reach 100% of the amount of the accrued tax (6%). In this example - 60 thousand rubles, but on the condition that you do not use hired labor. That is, you are in the truest sense of the word - an individual entrepreneur and work alone. For individual entrepreneurs using employees, the amount of the tax deduction should not exceed 50%, in this example - 30 thousand rubles.

There is another feature that is not immediately easy to understand. Its meaning is that the income from which 6% is charged is determined in four stages, with a cumulative total. That is why the concept of advance payment is used.

Suppose you paid tax for the first quarter and you have to calculate the tax for the next quarter. The calculation is made from the amount of income, but not separately for the 2nd quarter, but in conjunction with the first, that is, for the first half of the year. Further, from this total amount, calculate 6% and subtract the required tax deduction (the amount of social contributions) for the second quarter. And only after that, from the amount received, you can deduct the first payment that you paid for the first quarter. The same calculation must be made on the basis of the results of the third quarter. (9 months) and finally, for a year. You should be aware that taxes paid for last year do not count towards the current year.

Social contributions must be accrued on time and paid in full by the time the tax is calculated.

Note: if you use hired labor and the employees were on sick leave, then the first three days of their disability are paid at the expense of the entrepreneur.

Reducing the regional tax rate for the simplified tax system Income minus expenses from 15% to 5%

If your region adopted a law establishing a differentiated tax rate for taxpayers applying the STS in 2016, then this will be a plus in favor of the STS Income minus expenses option, and then the level of expenses may even be less than 60%.

Example

Suppose that our company "Romashka" chose the option of the simplified tax system "income minus expenses", the tax rate for which in the region was only 5%. For example, let's remove some of the expenses so that their share is less than 60%, i.e. only 160 thousand rubles.

  • office rent - 30 thousand rubles.
  • purchase of a computer and other office equipment - 40 thousand rubles.
  • purchase of stationery - 3 thousand rubles.
  • salary - 20 thousand rubles.
  • mandatory insurance premiums - 6 thousand rubles.
  • communication and Internet services - 6 thousand rubles.
  • expenses for the maintenance of transport - 15 thousand rubles.
  • advertising expenses - 40 thousand rubles.

The tax base when calculating the USN "income minus expenses" will be 140 thousand rubles (300 thousand rubles of income minus 160 thousand rubles of expenses), and the amount of the advance tax payment is only 7 thousand rubles (140 thousand rubles x 5%).

But when calculating the advance payment on the simplified taxation system “income”, the tax will be one and a half times more: 18 thousand rubles. (300 thousand rubles x 6%) minus paid insurance premiums, i.е. 6 thousand rubles = 12 thousand rubles.

Thus, we can conclude that when choosing an object of taxation on a simplified system, it is necessary to take into account a number of factors, each of which can be key to the successful development of a company.

Features of taxation under the simplified tax system 6% of income

First of all, it should be noted that the use of the simplified tax system is possible for those individual entrepreneurs whose number of employees does not exceed 100 people. There are other restrictions, but in general, if you use UTII or a patent, then if you wish, you can switch to a simplified taxation system after a written notification to the tax office. The same applies to the choice of the object of taxation, in other words, the method of calculating the tax, either 6% of total income, or 15% of the difference between income and expenses.

True, if you have already registered an individual entrepreneur, then an application for switching to another taxation system must be submitted at the end of the year, before December 31. That is, you can switch to a new taxation regime only from the beginning of next year.

If you have just registered an individual entrepreneur, then the application must be submitted within 30 days from the date of registration.

Notify the tax office in a timely manner, the absence of the required application may lead to the application of the general taxation system.

For entrepreneurs using the simplified taxation system "income", it is imperative to keep a journal "Book of Income and Expenses" (KUDIR). This journal should reflect all your income for the year, on the basis of which the tax of 6% is calculated. As mentioned above, tax deductions must be made quarterly in the amount of 6% of total income for the quarter, half year, 9 months and the reporting year. This is an important point, pay attention to it.

Also an important feature of the simplified system of taxation "income" is the fact that the amount of accrued tax (6% of income) may be reduced by the amount of paid insurance premiums (PF) and temporary disability benefits paid to employees. Moreover, the size of this amount can reach from 50 - to 100%.

Entrepreneurs using the simplified tax system, or the simplified tax system, are exempt from income and property tax, personal income tax, VAT.

Benefits of using the simplified tax system in 2017

DOS and USN are compared according to several criteria that we have given in the comparative table, and you can study it just below, at the end of this paragraph.

Let's look at the most important benefits of the simplified tax system in 2017:

  • Payers choose the simplified tax system because the simplified tax system, in comparison with the basic tax system, has much less taxes and, accordingly, reporting. That only one VAT is worth, from which the simplistic people are free. VAT rate 18% (on separate positions 10%), which means significant savings. In addition, entrepreneurs on the simplified taxation system do not pay property tax. (with rare exceptions) and income tax.
  • Less, of course, and tax registers on the simplified tax system (that is, there are fewer papers to keep and it is easier to control the expenses of a company or individual entrepreneur).
  • On the simplified tax system, it is possible not to keep tax records of all expenses. To do this, when switching to special mode, you need to select the object of income, indicating it in the notification of the transition to special mode. And then you will take into account only wages and "salary" taxes. This means a reduction in accounting work and less attention from tax officials.
  • Concessionary rate on contributions. Instead of a 30% rate, simplified workers in certain types of activities pay contributions for employees at a rate of 20%. Also economy.
  • The ability to choose the object of taxation and the tax rate, for income tax and in other modes is not possible, but entrepreneurs working on a simplified taxation system can choose the option of paying tax. There are two options: pay tax at a rate of 15% on income minus expenses, or pay tax at a rate of 6%, but only on income, without deducting expenses.
  • Preferential tax rates under the simplified tax system. Under the simplified tax system, more than 70 regions of the Russian Federation, including Moscow, have introduced preferential tax rates under the simplified tax system. If your region has preferential tax rates for the simplified taxation system, then if you choose the object “income” as the object of taxation, the rate is reduced from 6 to 1%, and if “income minus expenses” is selected, then the rate is reduced from 15% to 5%.
  • Tax holidays for individual entrepreneurs for two years under the simplified tax system.
  • Combination of USN and UTII. Simplifiers have the right to combine the simplified tax system and UTII (as well as a patent). How can the profit of the company be increased.

Comparison of two tax regimes - OSN and STS 2017

Comparable indicators

Basic taxes

Corporate income tax at a rate of 20% (for entrepreneurs - personal income tax at a rate of 13%)

VAT at the rate of 10 or 18%

corporate property tax at a rate of 2%

Single tax under the simplified tax system

Rates for object income 6-1%

Rates for object income minus expenses 15-5%

Insurance premium rate

30%, and when applying the types of activities listed in subparagraph 8 of paragraph 1 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ, - 20%

income limit per year

No limits

It is planned to set a limit of 120 million rubles.

Restrictions on the application of the tax regime

The average number of employees is over 100 people;

the share of participation of other organizations in the authorized capital is over 25%;

the presence of branches (representative offices and separate divisions are allowed);

residual value of fixed assets in excess of the established limit (200 million rubles are planned)

Basic tax reporting

Income tax: tax declarations (tax calculations) are submitted no later than 28 calendar days from the end of the relevant reporting period; tax declarations (tax calculations) at the end of the year - no later than March 28 of the year following the expired one.

VAT: declaration no later than the 25th day of the month following the expired reporting quarter.

Corporate property tax: tax calculations for advance tax payments are submitted no later than 30 calendar days from the end date of the relevant reporting period; tax returns for the year - no later than March 30 of the year following the expired

All declarations are voluminous and can take up to 30 pages (for VAT and more)

Single tax under the simplified tax system: organizations submit a declaration under the simplified tax system no later than March 31, entrepreneurs - no later than April 30 of the year following the expired

Declaration on USN consists of 3 pages

The procedure for paying basic taxes

Income tax: quarterly advance payments must be transferred to the appropriate budget no later than 28 calendar days from the end of the expired reporting period; tax for the year must be transferred to the budget no later than March 28 of the year following the expired one.

VAT: the tax is paid to the budget in equal installments within three months following the expired reporting quarter. The due date is no later than the 25th day of each month.

Corporate property tax: tax and advance tax payments are payable by taxpayers in the manner and within the time limits established by the laws of the constituent entities of the Russian Federation

Single tax under the simplified tax system:

advance tax payments are paid quarterly no later than the 25th day of the first month following the expired reporting period (quarter, half year, 9 months);

organizations pay the final amount of tax no later than March 31, individual entrepreneurs - no later than April 30 of the next year

Application of CCP

Need to apply

Need to apply

Accounting

Conducted in a general manner, individual entrepreneurs may not conduct

tax accounting

Tax registers are kept according to all rules

The Book of Accounting for Income and Expenses under the simplified tax system is maintained (it reflects income on one line, expenses on the other)

Creation of separate divisions

It is allowed, including the creation of branches and representative offices

Allowed, including the establishment of representative offices

An example of savings when switching from OSNO to USN

Let's calculate how much the same organization spends money when applying different taxation regimes: OSNO and STS preferential rate "income minus expenses".

Initial data for the year:

1. Income from the sale of goods 80 million rubles.

2. Operating expenses RUB 15 mln.

3. Salary expenses 20 million rubles.

4. How much to pay taxes and what will be the profit? For convenience, we consider without deducting VAT.

5. STS rate - 5%, income tax - 20%.

6. The VAT rate is 18% for OSNO, the simplified people do not pay.

7. Contribution rate - 30% for OSNO, 20% - for USN.

Index

USN 5% (preferential)

80 million rubles. x 18% = 14.4 million rubles

20 million rubles x 30% = 6 million rubles

20 million rubles x 20% = 4 million rubles

Basic tax

(80 million rubles - 15 million - 14.4 million rubles - 6 million rubles) x 20% = 8.92 million rubles.

(80 million rubles - 15 million rubles - 4 million rubles) x 5% = 3.05 million rubles

Profit for the year excluding all expenses and basic tax

80 million rubles - 15 million - 14.4 million rubles. - 6 million rubles - 8.92 million rubles = 35.68 million rubles.

The profit is 35.68 million rubles.

80 million rubles - 15 million rubles - 4 million rubles - 3.05 million rubles = 57.95 million rubles

The profit is 57.95 million rubles.

Terms of tax payment under the simplified tax system for individual entrepreneurs

If you have chosen a simplified taxation system and pay quarterly advance payments, the declaration is submitted to the tax office only once, at the end of the calendar year. The tax must be paid in full by April 30 of the year following the reporting period. This applies only to individual entrepreneurs. For organizations (LLCs) using the simplified tax system, the last day of payment is March 31.

The deadline for payment of quarterly tax amounts under the simplified tax system is no later than the 25th day of the first month following the reporting period. Thus, the advance payment for the 1st quarter must be made no later than April 25, the second quarter - no later than July 25, and accordingly the third quarter - no later than October 25. Moreover, if the last day of payment falls on a weekend or holiday, then the payment date is postponed to the next business day.

Regardless of the chosen tax rate of the simplified tax system (6% or 15%), entrepreneurs are required to keep records of their income during the year in the book of income and expenses (KUDIR). The income accounting journal can be filled out manually or electronically, while retaining primary documents: checks, invoices, receipts, contracts, payment orders, etc.

Now let's figure out what kind of income needs to be entered in the "Book of Income and Expenses" for entrepreneurs using the USNO 6%. After all, an entrepreneur's income can be formed not only from direct activities, for example, proceeds from the sale of goods or services rendered. You can rent out the premises or part of the premises under a sublease agreement. You can receive income under a loan agreement, available free cash, etc.
All income arising from the economic activity of an individual entrepreneur must be reflected as income in the book, documented and taken into account when calculating tax. However, this can only be said in a general sense. There are types of income that are not subject to taxation, for example, payment of a contribution to the Authorized Fund, etc.

What is better to choose: STS "income" or STS "income minus expenses"?

So, you have to make a choice of the object of taxation:

1. STS rate "income"

Everything is simple here. We multiply the entire amount of income that is recognized by the simplified tax system by 6%. Tax = (income) x 6%. For example, all your income is 500,000 rubles, which means:

Your tax will be only 30,000 rubles. (500,000 x 6/100)

2. STS rate "income minus expenses"

Tax = (revenue minus expenses) x 15%, where 15% is the regional rate (about her below)

ATTENTION: due to the introduction of tax holidays, the tax rate can be reduced down to 0%, it all depends on your type of activity and the region of the Russian Federation.

There are a couple of key factors to take into account in this type of STS:

2.1 Your expenses must be documented and verified

  • Accounting for expenses should be properly maintained in the Book of Income and Expenses (KUDiR).
  • A confirmation of the amount of expenses for payment of purchased goods (works, services) are, for example, cash receipts, payment documents, receipts, waybills, acts of performance of work and instructions for services, concluded contracts, etc.
  • However, not all costs can be taken into account. And which ones and in what order, see here "List of expenses taken into account under the simplified tax system."

2.2 Regional rate

  • Depending on the region, it ranges from 5% to 15% ( maybe even 0% for preferential categories), which can play an important role in the amount of tax and in what type of simplified tax system you choose. It depends not so much on the region as a whole, but on the type of activity that you will be engaged in, well, and on some other nuances.
  • You can find out the rate for your region from your local tax office. Or look here "Differentiated tax rates of the simplified tax system (income minus expenses)". There is always up-to-date information on this topic for all subjects of the Russian Federation.
  • Preliminary tax calculations will help to persuade the simplified tax system to one or another choice, although, of course, not everyone can “foresee” in advance what income and expenses they will have.

Consider, for example, tax calculations for the simplified tax system "income" and the simplified tax system "income minus expenses"

Let's take an IP, which has:

Income - 600,000 rubles. Expenses - 350,000 rubles. (this includes all insurance premiums)

Regional rate: 10%. Fixed insurance premiums: 20,000 rubles.

Contributions to the PFR + 1% on income over 300,000 rubles: 3,000 rubles.

Consider 3 situations:

Entrepreneur on the simplified tax system "income" 6% without employees

Tax = 600,000 rubles. x 6% = 36,000 rubles.
Since an individual entrepreneur without employees, then we reduce the tax completely by the entire amount of insurance premiums:
36 000 rub. - (20,000 rubles + 3,000 rubles) \u003d 13,000 rubles.

Entrepreneur on the simplified tax system "income" 6% with employees

Tax = 36,000 rubles.
Since there are employees, we can reduce the tax by no more than 50%:
36 000 rub. x 50% = 18,000 rubles. - this is the maximum by how much we can reduce the tax.
The amount of insurance premiums we have is 23,000 rubles. > 18,000 rubles, therefore, payable 18,000 rubles.

Entrepreneur on the simplified tax system "income minus expenses"

The tax itself cannot be reduced by the amount of insurance premiums. But the amount of these contributions can be included in the costs, which we did according to the condition of the example.
Tax \u003d (600,000 rubles - 350,000 rubles) * 10% \u003d 25,000 rubles.

Conclusion

With these conditions, the STS "income" without employees turned out to be the most profitable choice.

What can be attributed to expenses in the simplified tax system when choosing the object "income minus expenses"?

We also determine that the expenses that will be taken into account in the calculations of “income minus expenses” are strictly spelled out in Art. 346.16 of the Tax Code of the Russian Federation. These may include the following:

  • fixed asset costs (purchase, construction, assembly, completion, additional and re-equipment, repair, rent, leasing);
  • expenses on intangible assets, including those created by the taxpayer himself (R&D, patents, exclusive right to invention, industrial designs, software, topologies of integrated circuits, trade secrets, intellectual property subject to the fourth article of the Civil Code of the Russian Federation);
  • VAT on paid goods;
  • interest on credits, loans, loans and expenses for servicing credits and loans;
  • fire safety and security alarm;
  • customs payments;
  • official vehicles and business trips in a private car;
  • travel expenses;
  • services of a notary, accountant, lawyer, auditor;
  • publication of financial statements (if this obligation of the enterprise is provided for by law);
  • writing materials;
  • connection (stationary, mobile, internet, mail);
  • advertising, trademark, brand; creation of new production, equipment and workshops;
  • taxes, duties and fees paid to off-budget funds;
  • expenses for the purchase of goods for resale and transport and procurement expenses;
  • commissions and agency fees;
  • warranty repair and maintenance;
  • garbage removal;
  • maintenance of KKM;
  • court fees;
  • training and retraining of employees;
  • examination and appraisal costs.

As you can see, the list is quite extensive. Perhaps that is why the simplified tax system "income minus expenses" is not popular with taxpayers. It is much easier to calculate all the income received and subtract 6% from them than to keep a scrupulous record of all expenses.

Conclusion

In principle, it is difficult to recommend any of these options for paying taxes under the simplified taxation system as the most profitable. Because The choice between these two options depends on many factors: on the level of income, on the profitability that you put into production, on expenses, etc. But still, if the amount of expenses exceeds 60% of the possible income, then it is worth choosing the “income minus expenses” scheme, with the exception of those situations that we considered above. But you should know that when choosing an object “income minus expenses”, the tax authorities will require you to provide all documents confirming your expenses, drawn up in accordance with all the rules for maintaining primary documentation. In addition, the transition from 6% to 15% will also be possible only at the beginning of the next calendar year. And you will need to notify the tax authority about this before December 31. (possible by mail), by submitting an application for the transition to a simplified taxation system, or a change in the regime scheme.

Video - choosing an object of taxation according to the simplified tax system

How to switch to a simplified system

The use of a simplified taxation system is associated with a number of business-friendly nuances. The transition to this taxation system is carried out on a voluntary basis and does not require a complex procedure.

You can find out in detail about what has been changing in the simplified tax system since 2017 and how to switch to a “simplified” system in 2017.

When registering an individual entrepreneur with the tax office, a future entrepreneur will need to provide a number of standard documents: an application for registration of an individual entrepreneur (form No. Р21001); a photocopy of the passport; receipt of payment of state duty in the amount, etc. In addition, you will need to select a specific type of activity (OKVED) and, most importantly, decide which taxation system to use.

Today, several types of taxation can be used for an individual entrepreneur: a simplified taxation system; taxation system in the form of a single tax on imputed income for certain types of activities or abbreviated UTII; patent system of taxation. In some cases, it is possible to use the so-called traditional taxation system, but it is used, as a rule, only by large enterprises.

A patent is not issued for all types of activities, as well as UTII, therefore, most often entrepreneurs choose a simplified taxation system. It provides two options for calculating tax. In the first case, deductions are calculated in the amount of 6-1% of total income, and in the second - at a rate of 15-5% of income reduced by the amount of expenses.

The transition of an individual entrepreneur to the simplified tax system is possible subject to the following conditions:

  • The average number of employees of an individual entrepreneur for the tax (reporting) period, which is determined in the manner established by Rosstat, is not more than one hundred people.
  • The value of the maximum income for the application of the simplified tax system is 60 million rubles per year. In the event that during the reporting (tax) period the income of an individual entrepreneur exceeds the established limit, then he loses the right to the simplified tax system from the quarter in which this excess occurred, and will have to switch to the general taxation system with the payment of all due taxes, fees and contributions.

In addition, an entrepreneur - the owner of real estate worth more than 100 million rubles also loses the right to apply a special taxation regime.

When an individual entrepreneur has lost the right to use the simplified tax system, he must inform the inspectorate of the Federal Tax Service of Russia at the place of his tax registration that he is switching to another taxation regime. This must be done within fifteen days after the end of the reporting (tax) period, in accordance with paragraph 5 of Article 346.5 and paragraph 5 of Article 346.13 of the Tax Code of the Russian Federation.

Not all individual entrepreneurs can work on the simplified tax system, these categories of persons are listed in clause 3 of Art. 346.12 NK:

  • individual entrepreneurs who produce excisable goods, as well as produce and sell minerals (with the exception of minerals that are common);
  • Individual entrepreneurs who are engaged in the gambling business;
  • Individual entrepreneurs who have already been transferred to the taxation system for agricultural producers (ESKhN) in accordance with Chapter 26.1 of the Tax Code of the Russian Federation.

If you do not belong to the above categories, then you may well use the simplified taxation system. To do this, you initially need to determine the object of taxation: all income or income minus expenses. The payer himself can choose the object of taxation. To do this, you need to calculate both options and decide which of the two is more profitable for your business.

Who is not entitled to work on the simplified tax system

In addition to organizations and individual entrepreneurs that do not comply with the above limits, the law directly establishes a list of payers who are prohibited from applying the special regime. All of them are specified in clause 3 of article 346.12 of the Tax Code of the Russian Federation. In particular, these include:

  • organizations with branches;
  • banks;
  • insurers;
  • non-state pension funds and investment funds;
  • professional participants of the securities market;
  • pawnshops;
  • organizations and individual entrepreneurs engaged in the production of excisable goods, as well as the extraction and sale of minerals;
  • companies engaged in organizing and conducting gambling;
  • notaries and lawyers;
  • organizations and individual entrepreneurs that have switched to a taxation system for agricultural producers;
  • organizations in which the share of participation of other organizations is more than 25 percent;
  • microfinance companies, state institutions and foreign companies.

In addition, organizations and individual entrepreneurs whose average number of employees for the tax (reporting) period exceeds 100 people cannot apply the simplified tax system.

Revenue and property limit

Recall that now those whose income for the nine months of the previous year did not exceed 45 million rubles (clause 2 of article 346.12 of the Tax Code of the Russian Federation) can count on switching to the simplified tax system. The value of the maximum amount of income is subject to indexation no later than December 31 of the current year by the deflator coefficient established for the next calendar year. In accordance with the Order of the Ministry of Economic Development of Russia No. 772 dated October 20, 2015, the deflator coefficient is now 1.329. Accordingly, in order to switch to the simplified tax system from 2017, income should not exceed 59.805 million rubles (45 million rubles X 1.329). You can remain on the simplified taxation system with an income of no more than 60 million rubles (clause 4 of article 346.13 of the Tax Code of the Russian Federation). Taking into account the coefficient, this amount is equal to 79.74 million rubles.

Federal Law No. 243-FZ of July 3, 2016, adopted last summer, increased these critical values. According to the law, which comes into force on January 1, 2017, individual entrepreneurs and legal entities whose income does not exceed 90 million rubles for nine months of 2017 will be able to switch to the simplified tax system from 2018. At the same time, the special regime can be applied if the income in the current period did not exceed 120 million rubles. The deflator coefficient will not be used at all until 2020.

Another limit that organizations must comply with on the simplified tax system relates to the residual value of fixed assets. In accordance with clause 3 of article 346.12 of the Tax Code of the Russian Federation, the cost of fixed assets should not exceed 100 million rubles. Federal Law No. 243-FZ dated July 3, 2016 increases this value. As of January 1, 2017 and during 2017, the residual value of fixed assets on the simplified tax system should not exceed 150 million rubles. If this limit is exceeded, the organization will lose the right to apply the special regime from the beginning of the quarter in which the excess was made.

The procedure for the transition from OSN to USN in 2017

Newly registered firms and individual entrepreneurs can immediately switch to the simplified tax system. Therefore, if you are registering an individual entrepreneur or another company for the first time, then you can immediately switch to the simplified tax system without any problems. To do this, the notification of the transition (you can download an example of a transition notification below) file within 30 days from the date of registration of the company or individual entrepreneur.

It is allowed to switch to the simplified taxation system for individual entrepreneurs and firms already operating on the general taxation regime from the beginning of the new calendar year. Therefore, unless some other procedure is adopted by the new federal law, you will be able to switch to the simplified tax system under the new limits from January 1, 2017. To do this, no later than December 31, 2016, submit a notification to the Federal Tax Service Inspectorate in the form approved by Order of the Federal Tax Service dated 02.11.2012 No. ММВ-7-3/829.

It is mandatory to notify the tax inspectorate of the transition to the simplified tax system, otherwise you will be unlawfully applying the special regime. But waiting for any response from the tax authorities with permission to work on a simplified taxation system is not required. That is, it is enough just to perform the required actions on notification on your part. This can be done by mail, via electronic communication channels or personally brought to the inspection.

Examples of documents for the transition to a simplified taxation system:

On the day of transition to special regime (1st of January) it is necessary to form a starting tax base for the simplified tax system. Namely, to include in income advances received on account of upcoming deliveries in the period of application of the DOS. After all, advances do not fall into income on DOS with the accrual method. On the simplified tax system, the cash method is used, in which income is formed as payment is received. You will also have to analyze the costs and especially the VAT transactions. You may need to adjust your VAT calculations.

Changes in the simplified tax system in 2017

In 2017, a lot of changes are expected in the legislation of the Russian Federation and the planned innovations are not always positively perceived by the citizens of Russia. One of the list of mandatory improvements are changes to the simplified tax system of 2017, which should affect a variety of aspects of the activities of entrepreneurs. This only means that all those who are directly affected by these changes need to familiarize themselves with them in more detail. It is worth noting that at the moment all these innovations have not yet been fully thought out, so officials will only accept them at the end of 2016. In addition, while most of the items from the list of future changes are the cause of heated debates between deputies.

What should you know about the new reporting?

As it became clear at the very beginning, changes in the simplified tax system should primarily concern reporting. In this regard, we should expect the appearance of a number of cardinal improvements.

1. It will be possible to submit all relevant reports in electronic form. To do this, it is necessary to install a special program at the enterprise that is responsible for the transfer of reliable information to Rosstat. True, some organizations may submit reports in the old, paper form, but for this it is worth taking into account the list of employees. In other words, if the enterprise employs less than 25 people, the report submission form can be left as is, otherwise it's time to learn how to submit an electronic report.

2. Since 2017, a completely new electronic reporting form of the 6-NDFL format of the Federal Tax Service begins to operate. It is worth noting that this innovation was designed and put into operation quite recently.

3. Such reports must be submitted quarterly.

4. Marked changes will become more noticeable on deduction from training and treatment.

5. It is possible that an additional report form will be introduced, similar to 4a FSS, thanks to which it will be possible to significantly facilitate the preparation of all documents necessary for submission.

The list of marked reporting requirements in 2017 is considered the most important, so it is worth reading it in more detail.

Restriction, rate and penalties

Probably, the news that the use of the simplified tax system in 2017 will be directly intertwined with the income limit is not known to everyone. According to official information, at the moment this limit is 79.74 million rubles. In the event that the declared unit begins to increase, the entrepreneur is immediately sent to the general taxation system.

Not so long ago, it also became known that the Ministry of Economic Development not only set, but also fixed the deflator for 2017 at a position of 1.329. It turns out that the new amounts of contributions from January next year will be about 20.826 thousand rubles.

Do you think this is where it ends? - It wasn't there! The authorities of the Russian Federation have every right to force any employer to index the salaries of all their employees on their own.

The listed points are considered the essence of the draft law prepared by officials for 2017. So far, many entrepreneurs are very concerned about the issue of independent indexing, or rather, according to which scheme this process should be carried out. It is important to consider that, according to the current law, the amount of indexation should directly depend on the level of inflation in the state.

Do not forget also about which industries will be affected by the changes in the simplified tax system. First of all, it is worth preparing all the bosses and businessmen.

1. Sanctions for bosses. This includes failure to pay the insurance premium, which can lead to criminal liability.

2. Business. The noted direction in 2017 will survive the process of increasing fines. In particular, officials decided to pay attention to those penalties related to reporting and violation of cash discipline.

What will the changes in the USN lead to?

In order to draw a definite conclusion regarding the announced changes, it is necessary to analyze in advance the negative and positive aspects of each of the points. The following list of conclusions can be called the pluses of this question.

1. Lowering the rate. According to preliminary data, a decrease in the simplified tax rate from 2017 will be observed in 70 regions of Russia. Moscow also belongs to this list. The statistics and visual figures are as follows: rates will drop from 6% to 1%, or from 15% to 5%.

2. Combination of simplified tax system and UTII. According to experts, the joint mechanism of action of these two departments is distinguished by significant savings in time, money and effort.

3. Tax holidays. By law, those entrepreneurs who have registered for the first time in 81 regions of the Russian Federation have every right to receive tax holidays. In simple words, the possibility of exemption from the payment of the simplified tax system for the next 24 months.

4. Less taxes in the simplified tax system against the backdrop of the OSN. For example, simplistic people get the right not to pay income or property tax. Of course, there is an exception here, but this is more of a rarity than a pattern.

5. Fewer registers. In simple words, the total amount of paper reporting and documentation that needs to be compiled and submitted quarterly is reduced.

6. Reduced preferential rate on contributions. Instead of the 30% rate established by the law of the Russian Federation, simplistic workers have every right to make contributions for their employees no more than 25%. Though small, but still savings.

As a result, we can conclude that most of the changes to the simplified tax system for 2017 will be directed in a positive direction. However, there is still a list of controversial issues in the bill, and only time will tell which of them were correct and which should have been abandoned at the very beginning.

Taxpayers who apply the simplified taxation system and have chosen income as an object of taxation, at the end of each reporting period, calculate the amount of the advance tax payment based on the tax rate and the income actually received, calculated on an accrual basis from the beginning of the tax period to the end of the first quarter, half a year, respectively, nine months, taking into account the previously calculated amounts of advance tax payments. (clause 3 of article 346.21 of the Tax Code of the Russian Federation)

Briefly:
If you - IP on the simplified tax system income 6% without employees, then for you:

1. Reporting periods- quarter, half year, 9 months
Tax period - year

2. With the object of taxation "income" the rate is 6%. Tax is paid on the amount of income. The laws of the constituent entities of the Russian Federation may reduce the rate to 1%. When calculating the payment for the 1st quarter, income for the quarter is taken, for half a year - income for the half year, etc.

The tax is calculated according to the following formula (Article 346.21 of the Tax Code of the Russian Federation):

Tax amount = Tax rate x Tax base = 6% x Income for the reporting period

The tax base for the simplified tax system with the object "income" is the monetary expression of all the entrepreneur's income.

3. We pay tax and advance payments at the place of our residence.

4. We pay tax in advance no later than 25 calendar days from the end of the reporting period. Paid advance payments are offset against the tax on the basis of the results of the tax (reporting) period (year).

5. We fill out and submit a declaration on the simplified tax system
no later than April 30 of the year following the expired tax period, i.e. until April 30, 2018.
The tax declaration is submitted at the place of residence of an individual entrepreneur.

6. We pay tax at the end of the year
no later than April 30 of the year following the expired tax period, i.e. until April 30, 2018.
If the last day of the term for paying the tax (advance payment) falls on a weekend or non-working holiday, the payer is obliged to transfer the tax on the next working day following it.

7. Liability for tax violations
being late with the submission of reports entails a fine in the amount of: from 5% to 30% of the amount of unpaid tax for each full or incomplete month of delay, but not less than 1000 rubles. (Article 119 of the Tax Code of the Russian Federation).
Delay payment is subject to penalties. The amount of the penalty is calculated as a percentage, which is equal to 1/300 of the refinancing rate, from the amount of the contribution or tax transferred not in full or in part, or tax for each day of delay (Article 75 of the Tax Code of the Russian Federation).
For non-payment the tax provides for a fine in the amount of 20% to 40% of the amount of unpaid tax (Article 122 of the Tax Code of the Russian Federation).

All this information on the website of the tax

EXAMPLE OF CALCULATION OF THE AMOUNT OF ADVANCE PAYMENT FOR THE OBJECT "INCOME 6%".


= (Amount of income for 1 quarter) X 6%


= (Sum of income for 1 and 2 quarters) X 6% - (Advance payment for 1 quarter)

for 9 months - pay before October 25, 2017:
Down payment for 9 months= (Amount of income for 1,2 and 3 quarters) X 6% - (Advance payments for 1 and 2 quarters)


USN tax for the year= (Total income for the whole year) X 6% - (Advance payments for 1, 2 and 3 quarters)

EXAMPLE OF CALCULATION OF THE AMOUNT OF ADVANCE PAYMENT WITH REDUCTIONS ON TIME PAID INSURANCE PREMIUM

for the 1st quarter - pay before April 25, 2017:
Advance payment for 1 quarter= (Amount of income for the 1st quarter) X 6% - (Paid contributions to the PFR and FFOMS),
those. paid the PFR and FFOMS contributions by the end of the quarter (5,850.00 rubles + 1,147.50 rubles + 1%) and deduct them, if not, then there is no deduction. We pay the IRS, remember?

for half a year - pay before July 25, 2017:
Advance payment for half a year\u003d (The amount of income for the 1st and 2nd quarters) X 6% - (Advance payment for the 1st quarter) - (All contributions to the Pension Fund paid on time),
those. the entire amount of contributions to the PFR paid before June 30 (5,850.00 rubles + 1,147.50 rubles + 1%) X 2

for 9 months- pay before October 25, 2017:
Advance payment for 9 months = (Amount of income for 1, 2 and 3 quarters) X 6% - (Advance payments for 1 and 2 quarters) - (All contributions to the Pension Fund paid on time),
those. the entire amount of contributions to the Pension Fund paid before September 30 (5,850.00 rubles + 1,147.50 rubles + 1%) X 3

for 2017 - pay before April 30, 2018:
USN tax for the year= (Total amount of income for the whole year) X 6% - (Advance payments for 1, 2 and 3 quarters) - (All contributions to the Pension Fund paid on time),
those. the entire amount of contributions to the FIU, of course! paid before December 31 (RUB 4,652.70 + RUB 912.65 + 1%) X 4

Read more about Insurance premiums in the article.