A simplified taxation system was introduced on January 1, 2003 by Federal Law No. 104-FZ dated July 24, 2002. It can be used by both organizations and individual entrepreneurs.

The essence of the simplified taxation system and its attractiveness lie in the fact that the payment of a number of taxes is replaced by the payment single tax, which is calculated based on the results of the taxpayer’s economic activities for the tax period.

Organizations and entrepreneurs can switch to using a simplified taxation system on a voluntary basis, subject to certain conditions.

Note that the simplified taxation system provides additional advantages in the form of the ability to use the cash method of accounting for income and expenses, as well as a simplified form of accounting.

2.1. ACCOUNTING

Organizations that have switched to a simplified taxation system are exempt from accounting (Article 4 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting” (hereinafter referred to as the Accounting Law). Therefore, the accountant of such an organization will not have to prepare any intermediate , nor annual financial statements.

However, despite this privilege, it is necessary to take into account fixed assets and intangible assets according to the accounting rules (clause 3 of article 4 of the Accounting Law).

This means that when accounting for fixed assets, you should comply with the requirements of the Accounting Regulations “Accounting for Fixed Assets” (PBU 6/01), approved by Order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n (hereinafter referred to as PBU 6/01), and the Methodological Recommendations for accounting of fixed assets approved by order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n.

Accounting for intangible assets is regulated by the Accounting Regulations “Accounting for Intangible Assets” (PBU 14/2000), approved by Order of the Ministry of Finance of Russia dated October 16, 2000 No. 91n (hereinafter referred to as PBU 14/2000).

In addition, it is necessary to draw up primary documents, as well as take into account these objects and maintain accounting registers for accounting for fixed assets and intangible assets.

JSCs and LLCs must maintain accounting records

Joint-stock companies (JSC)

The norms of legislation on joint-stock companies (Article 97 of the Civil Code of the Russian Federation, Article 88 of the Federal Law of December 26, 1995 No. 208-FZ “On Joint-Stock Companies”; hereinafter referred to as Law No. 208-FZ) oblige a joint-stock company:

– annually publish for public information the annual report, balance sheet, profit and loss report.

Annual financial statements refer to information (materials) subject to mandatory approval at the annual general meeting of shareholders and provided to persons entitled to participate in the general meeting of shareholders (clause 1, article 47, clause 1, article 48, clause 3, art. 52 of Law No. 208-FZ).

If there is a discrepancy between the provisions of the accounting legislation and the joint stock legislation, it should be assumed that the accounting legislation establishes the accounting procedure for all legal entities. At the same time, the legislation on joint stock companies is special.

Therefore, in the event of a contradiction between Art. 4 of the Accounting Law and the provisions of the Civil Code of the Russian Federation, Law No. 208-FZ, the provisions of the Civil Code of the Russian Federation and Law No. 208-FZ should be applied.

Consequently, joint stock companies that have switched to using a simplified taxation system are required to maintain accounting records and provide financial statements in the generally established manner. This is stated in the letters of the Ministry of Finance of Russia dated September 2, 2008 No. 03-11-04/2/131, dated September 22, 2008 No. 07-05-06/203, dated October 15, 2009 No. 03-11-09/349.

The issue of accounting by joint-stock companies – “simplified” companies – was raised at the highest level. Thus, the Constitutional Court of the Russian Federation in its Ruling dated June 13, 2006 No. 319-0 explained that joint stock companies must in any case keep accounting records.

The judges considered the claim of a participant in a joint-stock company who complained that without accounting he could not obtain reliable information about the activities of the company, and the Constitutional Court of the Russian Federation agreed with the citizen.

Indeed, shareholders have every right to get acquainted with the business activities of the company, data about which is contained in the accounting registers (clause 1 of article 91 of Law No. 208-FZ).

In addition, when holding a general meeting of shareholders, the annual financial statements are the main document that is provided to the company's participants (clause 3 of Article 52 of Law No. 208-FZ). All other documents to which shareholders have access are listed in clause 1 of Art. 89 of Law No. 208-FZ.

If a joint stock company is open, it must make its annual financial statements publicly available.

Closed joint stock companies are also not exempt from this obligation in the event of a public offering of bonds or other securities (Article 92 of Law No. 208-FZ).

As a result, we can conclude that joint-stock companies cannot do without maintaining accounting records in a generally established manner. Otherwise, too many provisions of the legislation on joint stock companies are violated.

Limited Liability Companies (LLC)

Legislation on limited liability companies (Clause 3, Article 91 of the Civil Code of the Russian Federation, Articles 18, 23, 25, 26, 45, 46 of the Federal Law of 02/08/1998 No. 14-FZ “On Limited Liability Companies”; hereinafter - Law No. 14-FZ) oblige a limited liability company:

– maintain accounting records and prepare financial statements;

– approve the distribution of profits and losses.

First of all, without accounting data it is impossible to increase the authorized capital of a company (Article 18 of Law No. 14-FZ).

Then, when the company pays its participant the actual value of his share, accounting documents are also indispensable (Articles 23, 26 of Law No. 14-FZ).

When calculating a participant’s share in the authorized capital of a company, it is also necessary to use financial statements (Article 25 of Law No. 14-FZ).

In addition, approval of annual balance sheets is one of the main tasks resolved at the general meeting of company participants (Article 33 of Law No. 14-FZ). And this is not a complete list of situations in which business companies in the form of an LLC need to keep accounting records.

In the case of a public offering of bonds and other issue-grade securities, the LLC is obliged to annually publish annual reports and balance sheets (clause 2 of Article 49 of Law No. 14-FZ).

If there is a discrepancy between the provisions of the accounting legislation and the legislation on limited liability companies, it should be assumed that the accounting legislation establishes the accounting procedure for all legal entities. However, the legislation on limited liability companies is special.

Therefore, if there are contradictions between the Accounting Law and the provisions of the Civil Code of the Russian Federation, Law No. 14-FZ, the provisions of the Civil Code of the Russian Federation and Law No. 14-FZ should be applied.

Consequently, limited liability companies that have switched to using a simplified taxation system are required to maintain accounting records and submit financial statements in the generally established manner. This is stated in the letters of the Ministry of Finance of Russia dated September 19, 2008 No. 03-11-04/2/142, dated April 13, 2009 No. 07-05-08/156, dated April 20, 2009 No. 03-11-06/2/67, dated October 29, 2009 No. 03-11-06/3/257.

Unitary enterprises

Not only business companies, but also unitary enterprises must keep accounting records. They are required to submit accounting reports to the authorized body of the owner of the property assigned to them (clause 3 of Article 26 of the Federal Law of November 14, 2002 No. 161-FZ “On State and Municipal Unitary Enterprises”).

Based on the financial reporting data, the value of the net assets of a unitary enterprise at the end of the financial year is necessarily assessed (clause 2 of Article 15 of Law No. 161-FZ).

In addition, the reporting of a unitary enterprise is public (Article 27 of Law No. 161-FZ).

Note that previously, courts often made decisions based on the recognition of the right of taxpayers using the simplified tax system not to keep accounting records.

Thus, the Federal Antimonopoly Service of the West Siberian District refused to recognize the transaction as invalid, pointing out the following: since the financial statements for the required period were not presented, it is not possible to recognize the transaction as a major one (see resolution dated December 18, 2003 No. F04/6482-1902/A46-2003) .

The Federal Antimonopoly Service of the North-Western District also considered unproven the assertion that the disputed transaction was large and required a decision of the general meeting when concluding it. The court indicated: no proper documents were presented to confirm the fact that the book value of the unfinished hangar building exceeds 25% of the book value of the organization’s assets (see resolution No. A26-2584/2005-11 dated June 16, 2006).

It seems that after the Constitutional Court of the Russian Federation has expressed its position, the fact that a company uses the simplified tax system should not affect the possibility of declaring a transaction invalid in court.

One type of activity has been transferred to UTII payment

From January 1, 2004, sub-clause became invalid. 12 clause 3 art. 346.12 of the Tax Code of the Russian Federation (Federal Law No. 117-FZ dated 07.07.2003 “On introducing amendments and additions to part two of the Tax Code of the Russian Federation and some other legislative acts of the Russian Federation, as well as on the recognition as invalid of certain legislative acts (provisions of legislative acts) of the Russian Federation Federation"). It contained a rule according to which organizations transferred to pay a single tax on imputed income (UTII) did not have the right to apply a simplified taxation system.

Consequently, from January 1, 2004, organizations can combine two special tax regimes. This means that if for one type of activity an organization is transferred to paying UTII, then it has the right to switch to the simplified tax system and pay a single tax for all other types of activity.

Organizations transferred to pay UTII for one of the types of activities continue to maintain accounting records in the generally established manner. In this regard, the question arises: to what extent should an organization that combines the simplified tax system with paying UTII keep accounting records?

There are two opposing points of view on this issue.

The first is the official position of the Russian Ministry of Finance, which is as follows. Organizations that apply two special tax regimes for different types of activities, one of which is not exempt from accounting, must maintain accounting records, as well as prepare and submit financial statements in general for the organization (letters of the Ministry of Finance of Russia dated February 13, 2009 No. 03-11-09/51, dated May 21, 2008 No. 03-11-04/251).

Companies that combine UTII and simplified taxation must submit their financial statements to the tax inspectorate. This is stated in letters of the Ministry of Finance of Russia dated March 26, 2004 No. 04-02-03/69, dated October 29, 2004 No. 03-06-05-04/40, dated December 16, 2005 No. 03-11-04/2/156, dated 10.10.2006 No. 03-11-04/2/203, dated 19.03.2008 No. 03-11-04/3/70.

Chapter 26.3 of the Tax Code of the Russian Federation establishes that when simultaneously carrying out several types of activities, one of which falls under UTII, the organization is obliged to keep separate records of property, liabilities and business transactions (clause 7 of Article 346.26 of the Tax Code of the Russian Federation).

For the calculation of the single tax paid in connection with the application of the simplified taxation system, maintaining separate accounting records does not have any significance. The fact is that in accounting the income and expenses of an organization are reflected on the accrual basis, and in the book of income and expenses - on the cash basis. Even if an accountant organizes separate accounting of transactions for different types of activities in the accounting registers, he will not be able to simply transfer this data to the book of income and expenses, since he will have to find out which income and expenses have already been paid and which have not yet been paid.

Information that will be reflected in accounting separately for each type of activity can only be used for preparing financial statements, in particular for filling out a profit and loss statement.

To determine the financial results for each type of activity, you can enter an additional level of subaccounts to the subaccounts of account 90 “Sales”, for example:

– 1-1 “Revenue from activities transferred to pay UTII”;

– 1-2 “Revenue from other activities”;

– 2-1 “Cost of sales for activities transferred to the payment of UTII”;

– 2-2 “Cost of sales for other types of activities”, etc.

An organization may not distribute general business expenses among individual types of activities. At the end of the reporting period, the accountant will write off these expenses in full to account 90 “Sales”, and in the profit and loss report they will reflect them in the line “Administrative expenses”.

Some experts in the field of accounting and taxation adhere to a different point of view, according to which an organization that applies two special tax regimes to different types of activities is exempt from accounting in general. So she can do the accounting only in relation to those types of activities for which it pays UTII.

Note that organizing such accounting is quite difficult, since the same fixed assets can be used in two types of activities. In addition, the question arises about the procedure for reflecting general business expenses in this situation.

2.2. TAXATION

Organizations using the simplified taxation system are exempt from paying income tax, VAT, and property tax. Instead of these taxes, they transfer a single tax to the budget.

At the same time, those taxes from which organizations using the simplified tax system are not exempt are state duty, transport tax, land tax, water tax, mineral extraction tax, etc. – they must calculate and pay in the prescribed manner.

Contributions to extra-budgetary funds

Until 2010, organizations using the simplified tax system were exempt from paying ECH. At the same time, they were obliged to accrue and pay pension contributions (clause 2 of article 10 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation”).

Since January 1, 2010, organizations using the simplified tax system are payers of insurance contributions to extra-budgetary funds in accordance with Federal Law dated July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory health insurance funds" (hereinafter referred to as Law No. 212-FZ).

The amount of insurance premiums is calculated and paid by insurance premium payers separately to each state extra-budgetary fund.

The basis for calculating insurance premiums is payments to employees under labor and civil law contracts, the subject of which is the performance of work or provision of services, as well as under author’s order agreements, agreements on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, licensing agreements on granting the right to use works of science, literature, art (clause 1, article 7 of Law No. 212-FZ).

The base for calculating insurance premiums for each individual is established in an amount not exceeding 415,000 rubles. cumulatively from the beginning of the billing period. From amounts of payments and other remuneration in favor of an individual exceeding RUB 415,000. on a cumulative basis from the beginning of the billing period, insurance premiums are not charged (clause 4 of article 8 of Law No. 212-FZ).

During the billing period, the “simplified” must transfer insurance premiums in the form of monthly mandatory payments. The payment deadline is no later than the 15th day of the calendar month following the calendar month for which the monthly mandatory payment is calculated (Clause 5, Article 15 of Law No. 212-FZ).

At the end of each quarter, organizations submit a calculation of accrued and paid insurance premiums:

– to the Pension Fund of the Russian Federation – before the 1st day of the second calendar month following the reporting period;

– to the Social Insurance Fund of the Russian Federation – until the 15th day of the calendar month following the reporting period.

In 2010, the organization must submit personalized accounting information to the branch of the Pension Fund of the Russian Federation at the place of registration:

Single tax

To maintain tax accounting, organizations using the simplified tax system do not need to develop special registers and calculate income tax (clause 2 of article 346.11 of the Tax Code of the Russian Federation). These organizations maintain tax records in book of income and expenses. Based on its final data, the accountant monthly calculates the amount of single tax that is payable to the budget.

A simplified taxation system allows you to pay a single tax or on the entire amount received income, or from the amount income reduced by expenses (Clause 1 of Article 346.14 of the Tax Code of the Russian Federation).

To switch to the “simplified” system, an organization (entrepreneur) needs to select object of taxation and indicate it in transfer statement to a simplified taxation system.

An exception to this rule are taxpayers who are participants in a simple partnership agreement or property trust management agreements. These persons can only use income reduced by the amount of expenses as an object of taxation.

If an organization that uses income as an object of taxation during the year became a party to a simple partnership agreement or a property trust management agreement, then it loses the right to apply the simplified tax system from the beginning of the quarter in which this event occurred. This is established by clause 4 of Art. 346.13 HK RF.

We change the object of taxation before applying the simplified tax system

Choosing an object of taxation under “simplified taxation” is difficult. It is quite possible that an organization (individual entrepreneur) will want change it after he submits to the tax office an application for the transition to a simplified taxation system.

Thus, the object of taxation can be changed by those taxpayers who have already submitted an application to switch to the simplified tax system, but have not yet actually begun to apply this special taxation regime.

To take advantage of this opportunity, these taxpayers must until December 20 of the current year notify the tax authorities of your decision.

Tax legislation does not provide a standard notification form that should be filled out in such cases. Therefore, the organization can compose it in any form.

The procedure for changing the object of taxation during the period of application of the simplified tax system

According to the previously valid rule, the taxpayer could not change the object of taxation for three years from the beginning of the application of the simplified tax system.

From January 1, 2009, the object of taxation can be changed annually. Such an amendment to paragraph 2 of Art. 346.14 of the Tax Code of the Russian Federation was introduced by Federal Law No. 208-FZ of November 24, 2008.

Changing the taxable object after transformation

Conversion(change of organizational and legal form) is one of the forms of reorganization of a legal entity. During the transformation, the previous legal entity ceases to exist. At the same time, a new legal entity arises, to which the rights and obligations of the reorganized legal entity are transferred.

Reorganization of a legal entity in the form of transformation is considered completed from the moment of state registration of the newly emerged legal entity. In turn, from the same moment the transformed legal entity ceases its activities.

A newly created legal entity can switch to the simplified tax system from the moment of registration with the tax authority. But only subject to the provisions of paragraph 3 of Art. 346.12 Tax Code of the Russian Federation.

To do this, you must submit an application to the tax authorities to switch to the simplified tax system and indicate in it the selected object of taxation (income or income reduced by the amount of expenses).

When paying taxes, the successor (the transformed company) enjoys all the rights and fulfills all the obligations of the reorganized legal entity (Article 50 of the Tax Code of the Russian Federation).

Let's assume that the organization used the simplified tax system before the transformation. In this case, its legal successor (newly created legal entity) when paying a single tax, the same object of taxation must be used(letter of the Ministry of Finance of Russia dated January 20, 2006 No. 03-11-04/2/10, Department of the Ministry of Taxes of Russia for Moscow dated March 29, 2004 No. 21-09/21079).

Therefore, the organization resulting from the transformation may change the object of taxation in a year after the reorganized company began to use the simplified procedure for the first time.

Deadlines for notifying tax authorities about a change in the object of taxation

To change the object of taxation, the taxpayer must submit to the tax authority notification of transfer to another taxable object. This should be done before December 20 of the year preceding the year in which the object of taxation is expected to change. The object of taxation cannot be changed during the tax period.

Actions of tax authorities when changing the object of taxation

Should the tax authorities issue a new notification about the possibility of applying the simplified tax system after receiving a notification from the taxpayer about a change in the object of taxation?

There is no direct answer to this question in Chapter 26.2 of the Tax Code of the Russian Federation. However, tax officials in their interviews express the following opinion. Having received a notification from the taxpayer about a change in the object of taxation, the tax authorities are required to issue a new notification about the possibility of applying the simplified tax system With a new object of taxation.

On the old notification, the tax authorities will make a note that it invalid, and indicate the date from which the notice ceased to be valid.

Single tax rates

If the object of taxation is income, the tax rate is 6% (clause 1 of Article 346.20 of the Tax Code of the Russian Federation). If the object of taxation is income reduced by the amount of expenses, the tax rate is set at 15% (clause 2 of Article 346.20 of the Tax Code of the Russian Federation). At the same time, the laws of the constituent entities of the Russian Federation can establish differentiated tax rates ranging from 5 to 15% depending on the categories of taxpayers (Table 1).

Table 1

Single tax rates established by the laws of the constituent entities of the Russian Federation

Personal income tax

From payments in favor of employees, organizations using the simplified tax system are required to withhold and transfer to the budget:

– tax on personal income;

– contributions to compulsory pension insurance;

– contributions for insurance against industrial accidents and occupational diseases.

During the year, the organization's accountant keeps records of accrued income and personal income tax for each employee, as well as any citizen to whom the income was paid, in a tax card (Form No. 1-NDFL).

Before April 1 of the year following the reporting year, information on income paid for the reporting year, as well as on the amounts of personal income tax withheld, must be submitted to the tax office. The specified information in the form of Form No. 2-NDFL is presented in relation to each individual who received income from the organization.

Settlements with the Social Insurance Fund of the Russian Federation

Organizations that have switched to the simplified tax system do not pay the unified tax, but they are insured under compulsory social insurance. Using funds from the Russian Federal Social Insurance Fund, they can pay their employees:

– temporary disability benefits;

– maternity benefit;

– one-time benefit for the birth of a child;

– benefits for the adoption of a child;

– a one-time benefit for women registered in medical institutions in the early stages of pregnancy;

– monthly allowance for the period of parental leave until the child reaches the age of one and a half years;

– social benefit for funeral.

In addition, these organizations must pay monthly contributions for compulsory social insurance against accidents at work and occupational diseases (Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against accidents at work and occupational diseases”).

Value added tax

Organizations using the simplified tax system should not draw up invoices, keep logs of issued and received invoices, and also fill out a purchase book and a sales book, since they are exempt from paying VAT on the basis of clause 2 of Art. 346.11 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated October 5, 2007 No. 03-11-05/238).

At the same time, these organizations are obliged to:

– pay VAT at customs when importing goods into the territory of the Russian Federation,

– perform the functions of a tax agent for VAT.

– purchases goods (work, services) on the territory of the Russian Federation from foreign persons who are not registered with the tax authorities as taxpayers;

– sells confiscated property, ownerless valuables, treasures and purchased valuables, as well as valuables transferred by right of inheritance to the state on the territory of the Russian Federation;

– leases federal, municipal or property of constituent entities of the Russian Federation.

From 01.01.2006, the duties of a tax agent must also be performed by those organizations (entrepreneurs) that sell goods of foreign organizations that are not registered with the tax authorities on the basis of contracts of assignment, commission or agency agreement.

This provision applies when, under the terms of the concluded agreements, Russian intermediaries participate in the calculations. That is, they must receive proceeds from the sale of goods to their current account or cash register, and then pay the foreign company.

This change was made to paragraph 2 of Art. 161 of the Tax Code of the Russian Federation by Federal Law of July 22, 2005 No. 119-FZ.

When VAT is withheld, an invoice is drawn up in one copy, and at the end of the reporting period, within 20 days, a VAT declaration is submitted to the tax authority, the form of which was approved by Order of the Ministry of Finance of Russia dated November 27, 2006 No. 153n.

Income tax

Organizations using the simplified taxation system are exempt from paying income tax. However, in some cases they are required to prepare income tax returns.

The following organizations must perform the duties of tax agents for income tax:

Paying dividends in favor of other Russian organizations - profit tax payers (clause 2 of article 275 of the Tax Code of the Russian Federation);

Paying income to foreign organizations that do not operate through a permanent representative office on the territory of the Russian Federation (Clause 4 of Article 310 of the Tax Code of the Russian Federation).

From 01/01/2005 the tax is calculated at a rate of 9%. Dividends paid to a foreign organization are subject to income tax at a rate of 15%.

Starting from 01/01/2008, a zero income tax rate is applied to dividends received by Russian organizations. It will be valid only if certain conditions are met on the day the decision to pay dividends is made.

Firstly, the organization receiving dividends owns at least 50% of the contributions (shares) in the authorized (share) capital of the organization paying the dividends.

Secondly, the continuous period of ownership of such a share in the authorized capital is at least 365 calendar days.

Thirdly, the value of the share in the authorized capital is at least 500 million rubles.

All other dividends received by Russian organizations, both from Russian and foreign organizations, will be taxed at a rate of 9% (Table 2). Such changes have been made to sub-clause. 2 p. 3 art. 284 of the Tax Code of the Russian Federation by Law No. 76-FZ.

table 2

Income tax rates on income from participation in the activities of other organizations in the form of dividends paid after January 1, 2008.

The amount of income tax that falls on each recipient of dividends is calculated based on the total amount of income tax and its share in the total amount of dividends.

Tax on the income of foreign organizations must be withheld for each payment of income.

The tax rates at which the income of foreign organizations from sources in the Russian Federation that is not related to activities through a permanent establishment are taxed are established in Art. 284 Tax Code of the Russian Federation:

10% - on income from the use, maintenance and rental (freight) of ships, aircraft and other mobile vehicles or containers in connection with international transport;

15% – on dividends received from Russian organizations;

20% – for all other income not related to activities through a permanent representative office in the Russian Federation.

The tax must be transferred to the budget within three days from the date of payment of income to a foreign organization (letter of the Ministry of Taxes of Russia dated June 26, 2002 No. 23-1-13/34-1005-Yu274).

The tax amount is paid to the federal budget in the currency in which the income was paid, or in rubles at the official exchange rate of the Bank of Russia on the date of transfer of the tax.

Organizations that apply a simplified taxation system are payers of corporate income tax in terms of income in the form of dividends. Consequently, at the end of each reporting period in which the simplified organization paid dividends, it must submit an income tax return to the tax authorities (clause 1 of Article 289 of the Tax Code of the Russian Federation). This is stated in the letter of the Ministry of Finance of Russia dated September 23, 2009 No. 03-11-06/2/197).

2.3. STATISTICAL REPORTING AND CASH OPERATIONS

When applying the simplified taxation system, organizations are required to submit statistical reports. The procedure for its presentation is established by the Regulations on the procedure for submitting statistical information necessary for conducting state statistical observations, approved by Resolution of the State Statistics Committee of Russia dated July 15, 2002 No. 154.

Organizations applying the simplified tax system are required to comply with the Procedure for conducting cash transactions in the Russian Federation, approved by decision of the Board of Directors of the Bank of Russia dated September 22, 1993 No. 40.

Cash can be kept at the organization's cash desk only within the cash balance limit established by the servicing bank.

This means that at the beginning of the year it is necessary to set a cash limit. To do this, you need to fill out and submit a calculation to the bank (form No. 0408020, which is given in Appendix No. 1 to the Regulations on the rules for organizing cash circulation on the territory of the Russian Federation dated 01/05/1998 No. 14-P).

If this is not done, the cash register limit will be zero. This means that there should be no balance in the cash register. For the formation of an excess balance, the organization will be fined in accordance with Art. 15.1 Code of Administrative Offenses of the Russian Federation.

An organization (entrepreneur) that uses a simplified taxation system can accept cash from the population or from legal entities for goods, works, and services sold only with the use of cash register equipment.

That is, at the time of payment for goods in cash, the organization (entrepreneur) must issue the buyer a cash receipt printed on the cash register (Federal Law dated May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) settlements using payment cards").

For each cash register, it is necessary to maintain a log of the cashier-operator.

In addition, the accountant must keep in mind that cash payments between organizations should not exceed 60,000 rubles. (directive of the Bank of Russia dated November 14, 2001 No. 1050-U). Responsibility for violating the established cash payment limit rests with the buyer, i.e. to the organization that deposits cash into the cash desk of the selling organization (clause 5 of the letter of the Bank of Russia dated March 16, 1995 No. 14-4/95 “On clarifications on certain issues of the “Procedure for conducting cash transactions in the Russian Federation” and the conditions for working with cash cash").

Regardless of the taxation system, companies and individual entrepreneurs that pay taxable income to their employees must pay insurance contributions to extra-budgetary funds. In this article, we will consider the contribution rates to the Social Insurance Fund and the fundamental changes that will come into force in 2017 and will affect the work of individual entrepreneurs and organizations on the simplified tax system.

Tariffs of insurance contributions to the Social Insurance Fund for the simplified tax system

In the Social Insurance Fund, policyholders pay two types of contributions:

• In case of temporary disability and in connection with maternity - based on a rate of 2.9%.
• For insurance against work injuries. The rate is determined by the type of activity and the established class of professional risk (Order of the Ministry of Labor of the Russian Federation dated December 25, 2012 No. 625N). The minimum tariff is 0.2%. If the payer of insurance premiums is engaged in hazardous production (for example, coal mining), his rate can reach 8.5%.

Contributions are paid from the employee's income. Travel allowances, severance pay within three average earnings, maternity benefits, one-time financial assistance, etc. are not subject to contributions. (Article 9 of the Federal Law of July 24, 2009 No. 212-FZ).

At a certain point, a simplifier, like any other payer, has the right to stop paying contributions for temporary disability to the Social Insurance Fund. This right comes when the cumulative salary from the beginning of the year exceeds 718,000 rubles (for 2016) and 755,000 rubles (for 2017). For example, if an employee receives 70,000 rubles a month, in December contributions to the Social Insurance Fund are no longer transferred from his salary, since his total income will exceed the established limit (70,000 * 11 months = 770,000 rubles). Note! Contributions for injuries are paid regardless of the accrued base, that is, always.

Individual entrepreneurs on the simplified tax system, working without employees, do not pay mandatory contributions for themselves to the Social Insurance Fund, but can do so voluntarily.

The tariff rates given above apply to the majority of employees. However, there are categories of persons for whom contributions are paid at different rates. For example, for temporarily staying foreigners the tariff in the Social Insurance Fund is 1.8% instead of 2.9%.

In addition, some simplified workers have the right to reduced tariffs (benefits). All categories of beneficiaries are listed in Art. 58 of Law No. 212-FZ. If you fall into this category, you do not need to pay contributions to the Social Insurance Fund at all. Such simplifiers transfer contributions only to the Pension Fund at a rate of 20%.

What awaits simplifiers in 2017?

From 2017, contributions in case of temporary disability and in connection with maternity will pass into the hands of the Federal Tax Service. This means that only contributions for injuries will have to be transferred to the Social Insurance Fund.

Before the end of 2016, it is better to check with the Fund and close overpayments and arrears. The funds will interact with the Federal Tax Service and exchange data. For example, you will have to collate information on benefits paid to employees at the expense of the Social Insurance Fund. In addition, tax inspectors and fund specialists will now be able to conduct joint audits on site according to the plan. In practice, such audits most often occur with the largest taxpayers and those policyholders who reimburse significant amounts from the Funds.

It is also necessary to monitor changes in the maximum limits for calculating contributions - in 2017 they will become higher and amount to 755,000 rubles.

Policyholders report on contributions to the Social Insurance Fund using the 4-FSS calculation. In 2017, it will change and will include information only on contributions for injuries. The payment deadline will remain the same - until the 15th day of the month following the reporting month. For other contributions, you will need to report to the Federal Tax Service in the form of a single calculation of contributions (it will include indicators for contributions to social insurance and pensions). The new calculation, like 4-FSS, is quarterly; it will need to be submitted by the 30th day of the month following the reporting quarter.

An individual entrepreneur without employees and not registered as an employer does not report to the Social Insurance Fund.

KBK for payment of contributions

Very often, companies and individual entrepreneurs are confused in KBK. This is where problems arise: payment of contributions is stuck on uncertain payments and discrepancies in contributions are sometimes revealed only during reconciliation.

Ideally, you should check with the funds once a quarter immediately after reporting. Usually, there are no problems with transferring contributions from one KBK to another - just write a letter to the FSS banking group. In order not to bother yourself with unnecessary correspondence and calls to the Social Insurance Fund, carefully fill out payment orders for payment of contributions.

Note! If you have time to transfer the December contributions before the end of 2016, use the previous KBK 393 1 02 02090 07 1000 160. If you send contributions from the December salary in the new 2017, indicate the KBK in the payment slip, which will be approved by the Federal Tax Service at the end of the year. Details on the transfer of contributions in a new way can be found in the FSS Information dated 08/24/2016. Also, starting from the new year, the recipient of contributions will also change: instead of the Social Insurance Fund, your Federal Tax Service should be indicated.

The online service Kontur.Accounting will help you calculate contributions to the Social Insurance Fund, generate payments and report to the Fund. Get acquainted with the capabilities of the service for free for 14 days, keep records, calculate salaries, generate reports and benefit from the support of our specialists.

Hello! In this article we will talk about insurance premiums for individual entrepreneurs on the simplified tax system.

Today you will learn:

1. What insurance premiums are paid by individual entrepreneurs using the simplified tax system;
2. How are contributions paid for individual entrepreneurs with and without employees?
3. How can you reduce the tax on the simplified tax system?

Benefits from using the simplified tax system

Regardless of whether the individual entrepreneur has employees or not, contributions to extra-budgetary funds must be made according to the generally accepted schedule. If employees are present in the activities of the individual entrepreneur, it means that payments are made for them and for themselves personally.

If, besides the owner, no one is employed in the individual entrepreneur, then contributions need to be paid only for one individual. Since the individual entrepreneur is his own employer and does not work for hire, he is obliged to provide himself with a pension or health insurance at his own expense. Failure to pay contributions is punishable by law in amounts equal to 20 to 40% (if the fact of intentional actions is proven) of the amount of overdue payments.

Since 2017, some amendments have been made to the Tax Code. In particular, a new chapter has appeared that transfers control over the payment of contributions to the tax service department. Now all payments are made to the tax authority, and not to funds. The only exception is payment for injuries at work. As before, we transfer it to the account of an extra-budgetary fund.

In connection with the introduced changes, and have changed. Instead of the first three digits 392 and 393, which designate the Pension Fund and the Social Insurance Fund as the recipient of funds, respectively, you must indicate 182. This means that the money will go to the tax account.

Contributions are paid even if your individual entrepreneur does not receive income or, moreover, you receive losses. The fact obliges you to become a payer of mandatory payments, regardless of the financial condition of your activity.

Payment period

At the legislative level, the deadlines for paying contributions to extra-budgetary funds are strictly regulated. The individual entrepreneur is responsible for their failure to comply.

There are the following temporary restrictions on making payments:

• – until December 31 of the reporting year. Contributions can also be made in installments throughout the year or the entire amount can be paid at once;
• For individual entrepreneurs with staff - until the 15th day of the month following the month in which income was accrued to the employee;
• For individual entrepreneurs whose annual income exceeds 300,000 rubles, before July 1 of the year following the reporting year, it is necessary to additionally deposit an amount equal to 1% of the difference between actual income and 300,000 rubles.

If, during the course of its activities in the reporting year, an individual entrepreneur makes advance payments for insurance premiums, then by December 31 he will have to pay the remaining amount - the difference between the fixed amount and the advances made.

It happens that the last day of payment falls on a non-working day (holiday or weekend). In this case, the law allows payment to be made on the next business day. The difference in days will be especially noticeable at the end of the reporting year, when December 31st turns out to be Saturday or Sunday.

How to pay insurance premiums

An entrepreneur using the simplified tax system who does not have employees makes only fixed contributions - pension and health insurance. In the FSS you can make a voluntary transfer at your discretion. From 2017, these payments must be transferred to the account of the tax authority. BCCs for payment of pension contributions and health insurance vary.

To pay your fees, you will need to generate a receipt for payment to the bank. This can be done through the tax service website.

• Visit the official website of the tax service;
• Select the “Pay taxes” section in electronic services;
• Click on the button to create a payment order for an individual entrepreneur;
• In the form that appears, select “IP”;
• In the following list, mark “Payment document”;
• Fill in (the list of classifiers is also available on the website), the remaining lines will be filled in by the system automatically;
• Then enter your residential address;
• In the payment details, indicate the payer’s status as an individual entrepreneur;
• Enter the letters “TP” if you are making the main payment (not fines or penalties);
• Select the period for which you are paying;
• Enter the amount;
• Indicate your first name, patronymic and last name;
• Fill in ;
• Place a check next to your place of residence (this means that the address of residence and the location of the taxable object are the same);
• Select the payment method (cash - in this case the system will generate a receipt for you, which you will print and provide to the bank, non-cash - payment will be made from the tax service website through a partner bank).

Please note that previously you could only pay your fees using your own card or account, which caused a lot of inconvenience.

How an individual entrepreneur on the simplified tax system without employees makes payments in favor of insurance premiums

If the individual entrepreneur has no employees, then you only need to pay the insurance premiums for yourself. Since 2018, they have a fixed size, independent of the amount.

If your income for the year did not exceed 300,000 rubles, then you will only pay 29,354 rubles to the Pension Fund, and 6,884 rubles to the medical fund.

In total, for the year you need to pay fixed insurance contributions to the tax account in the amount of 36,238 rubles. If income for the reporting year exceeded the mark of 300,000 rubles, then you must additionally pay 1% of the difference between actual income and a fixed amount of 300,000 rubles. In this case, the formula for calculating payments will be as follows: 29,354 + 1% (SD - 300,000 rubles), where SD is the amount of your actual income.

However, the state has set a maximum limit for insurance premiums required for payment. You will not transfer more than 234,832 rubles to the budget. Even if, according to your calculations, you need to pay a large amount, you pay the amount established by law. Since 2018, when calculating it, the amount of a fixed contribution to the Pension Fund has been taken, namely its eightfold amount. The minimum wage is no longer included in the calculations.

The formula for calculating it looks like this: 8*29 354 . At the same time, if for some reason you refused to make additional contributions to the insurance fund, the tax office will independently calculate them for you based on your annual income and present you with a tax demand for payment.

Example. If an individual entrepreneur registered with the tax office on March 15, 2019, then the formula for pension contributions will be as follows: 36,238 (fixed annual income): 12 (months) * 9 (full months: April-December, worked in the accounting year) = 27,178.50 rubles In March, the individual entrepreneur worked 17 days. Next, we calculate the amount of contributions for March: 36,238: 12: 31 (number of days in March) * 17 = 1,656.04 (amount of contributions for March). Thus, for the current year, the individual entrepreneur must pay - (27,178.50 + 1,656.04) = 28,834.54 rubles in insurance premiums. Let’s assume that the individual entrepreneur’s profit for the year amounted to 450,000 rubles. Then, in addition to the amount received, you need to pay to the budget: (450,000 – 300,000)*1% = 1,500 rubles. Accordingly, the total amount of insurance premiums will be: 30,334.54 rubles (28,834.54 + 1,500).

We pay insurance premiums to the simplified tax system if the individual entrepreneur has hired employees

If you hired workers to help you, you must pay mandatory contributions to the budget for them. You pay for yourself and your staff.

For each employee you need to deduct 30% of their monthly income, including,.

If your employees are employed under a civil contract, then you can pay 2.9% less to the budget, that is, 27.1% of their monthly earnings. In this case, you do not have to make payments to the Social Insurance Fund, which is 2.9%.

Example. The company employs two employees under a civil contract. Every month during the year they are paid a fixed salary of 30,000 rubles. The income of the individual entrepreneur for the year amounted to 810,000 rubles. Payment of pension contributions for the owner of the company: 29,354 rubles. Since the income for the year exceeded 300,000 rubles, an additional payment will be made: (810,000 - 300,000)*1% = 5,100 rubles. Compulsory medical insurance contribution – 6,884 rubles. Contributions for employees will be: 30,000 * 12 * 27.1% * 2 = 195,120 rubles. In total, during the reporting year the entrepreneur paid contributions in the amount of 29,354 + 5,100 + 6,884 + 195,120 = 236,458 rubles.

How contributions reduce your tax bill

If you have chosen the simplified tax system “Income”, you have the right to reduce the accrued tax by the amount of insurance premiums.

If your individual entrepreneur does not have employees, then you can reduce the tax on the entire amount of insurance premiums. If the amount of contributions is equal to the accrued tax or more, then you do not have to pay any tax to the budget.

If the company has personnel, it is possible to reduce the tax amount by only 50%. Both contributions made by individual entrepreneurs “for themselves” and for employees are included in the tax reduction. This calculation option is applicable only to the “Revenue” system.

If the individual entrepreneur is on the “Income minus expenses” system, then insurance premiums are fully included in the expenditure side, thereby forming taxable profit.

Example. An individual entrepreneur using the simplified tax system “Income” received an annual income of 276,000 rubles. There are no employees in the company. Contributions were paid in the amount of 36,238 rubles. Tax payable: 276,000*6% = 16,560 rubles. We find that insurance premiums exceed the amount of tax: 36,238 > 16,560. This means that the tax payable is zero.

An entrepreneur using the simplified tax system “Income” without employees received an income of 758,000 rubles for the year. The tax payable is: 45,480 rubles. Contributions amounted to: 36,238 + 1% *(658,000 - 300,000) = 39,818 rubles. We reduce the tax by the amount of insurance premiums and get: 45,480 - 39,818 = 5,662 rubles. This amount will be paid by the entrepreneur to the tax office instead of 45,480 rubles.

Now let’s look at an example of an individual entrepreneur using the simplified tax system “Income” with three employees on staff.

Example. The income of the individual entrepreneur amounted to 750,000 rubles for the year. The company employs three employees with a salary of 25,000 rubles. The tax payable is: 750,000 * 6% = 45,000 rubles. Contributions paid by individual entrepreneurs: 36,238 + (25,000 * 12 *30% *3) + 1* (750,000 - 300,000) = 36,238 + 270,000 + 4,500 = 310,738 rubles. Since contributions exceed the tax, the latter can be reduced by 50%: 45,000 * 50% = 22,500 rubles.

Let's consider an example with an individual entrepreneur using the simplified tax system “Income - Expenses”.

If the individual entrepreneur has no employees, then the calculations will be as follows.

Example. Income for the year amounted to 842,000 rubles. Individual entrepreneurs pay contributions for themselves in the amount of: 36,238 (fixed part) + 1 * (842,000 - 300,000) = 41,658 rubles. Documented expenses of the individual entrepreneur for the year amounted to 650,000 rubles. The entrepreneur has the right to increase expenses by the amount of quarterly insurance premiums made. Then the expenses will be: 650,000 + 41,658 = 691,658 rubles. In this case, tax payable: (842,000 - 691,658) * 15% = 22,551.50 rubles.

As you can see, reducing the tax on insurance premiums under the simplified tax system is a profitable business. This is a big advantage of using this. The main thing is not to forget to pay insurance premiums this year, i.e. until December 31, then it will be possible to accept them as expenses in full.

Instructions

Every month the employer is required to make contributions to the pension and social insurance of its employees. It is on these amounts that tax is applied to the simplified tax system. These contributions should not be confused with income tax (personal income tax 13%), which the employer transfers at the expense of the employee. In contrast, the employer pays employee insurance premiums out of his own pocket.

The tax reduction includes the amounts of contributions for pension (they generally amount to 22% of salary), medical (5.1%), social insurance in connection with illness, maternity and injuries (2.9%). You can also take into account the amounts of sickness benefits that were paid to employees at the expense of the employer. Finally, the last category of expenses for which the payment is reduced is voluntary contributions for employee insurance.

In order for a company or individual entrepreneur to have the opportunity to reduce tax, all insurance premiums must be paid in the billing period. This can be a quarter when making advance payments, or a year when paying an annual single tax. If, for example, insurance premiums for March were paid in April, then the advance payment for the single tax for the first quarter cannot be reduced by them.

In this case, the advance payment (tax) cannot be reduced by more than 50%. Those. even if the amount of tax to be paid is less than the total amount of contributions paid, then half of the accrued tax will still have to be paid. For example, the single tax of the simplified tax system amounted to 150 thousand rubles, contributions to extra-budgetary funds - 300 thousand rubles. The tax can be reduced only by 50%, up to 75 thousand rubles.

Individual entrepreneurs who do not have hired employees have unlimited opportunities to reduce taxes. Such entrepreneurs can reduce the calculated tax of the simplified tax system or the advance payment by 100% by paid insurance premiums in a fixed amount. This means that if the tax turns out to be more than the deduction, you will need to pay the difference to the tax office, but if it is less, then you do not need to pay anything. For the first quarter, the tax can be reduced only for payments paid for yourself in the amount of 1/4 of the established amount, for the second - in the amount of 1/2 of the amount, for the third - 3/4 of the amount and, finally, the entire amount for the year. In 2014, the amount of fixed contributions to the Pension Fund will be 20,727.53 rubles. At the same time, if an entrepreneur pays voluntary contributions to the Social Insurance Fund or the Pension Fund, he will not be able to take these payments into account.

note

The possibility of reducing the tax on contributions is provided for individual entrepreneurs and companies that use the simplified tax system with the object “income” (6%) in their activities. But those who use the simplified tax system “income minus expenses” do not have such privileges. But they can take insurance premiums into account as expenses when determining the tax base.

Helpful advice

In order to avoid overpayment of taxes, it is necessary to have time to pay insurance premiums during the reporting period. It is not worth making contributions in advance, since they will still not be able to reduce the tax.

The law allows entrepreneurs using the simplified taxation system to reduce taxes paid to the budget by the amount of their fixed contributions to extra-budgetary funds. A prerequisite for this is that you must make contributions in the same quarter for which you pay advance tax payments. The second limitation is that the tax amount can be reduced by no more than half.

You will need

• - the amount of social contributions that you paid for the quarter;
• - the amount of tax payable for the same quarter;
• - calculator.

Instructions

The total amount of mandatory social contributions in 2011 is about 16 thousand rubles. Thus, with quarterly payment, you must make a payment in each quarter, on average 4 thousand rubles. You have the right to pay more or less. The law contains only two restrictions regarding contributions to extra-budgetary funds: the amount that you are required to pay to each of the funds for the year, regardless of your income, and the deadline by which it must be paid in full - December 31. You can pay contributions to the Pension and other funds either by transfer from an individual entrepreneur or any other person, or from Sberbank.

The amount by which you are entitled to reduce your tax payments directly depends on the amount of tax you must transfer to. For example, if your tax for a quarter was 8 thousand rubles, and you paid 4 thousand rubles to extra-budgetary funds this quarter, you can reduce the tax amount exactly by half - by 4 thousand rubles. Accordingly, you transfer 4 thousand rubles to the budget instead of 8 thousand rubles as tax.

For comparison, it is worth considering the option when deductions are less than half of the tax amount. For example, you paid the same 4 thousand rubles to extra-budgetary funds, but you must transfer 9 thousand rubles to the budget in the form of a single tax due to the use of a simplified taxation system. In this case, you deduct all your contributions to extra-budgetary funds from the payment amount. Thus, if you paid 4 thousand rubles there, the budget should receive 5 thousand rubles as tax from you.

Another option is when your contributions to the budget exceed 50% of the tax amount. For example, you paid the same 4 thousand rubles to extra-budgetary funds, but at the end of the quarter your taxes increased by 6 thousand rubles. In this case, simply divide the tax amount by two. And it turns out that you owe 3 thousand rubles to transfer the budget with the specified input.

When filling out your tax return, do not forget to include all your insurance contributions to non-budgetary funds quarterly. In practice, most people use various electronic services or specialized computer programs to generate a declaration, which only need to be filled in with all the necessary information, including social contributions. Then the program or system will calculate everything itself, and at the end you will receive a declaration reflecting all the tax reductions to which you are entitled.

Video on the topic

note

If you file a zero return, your tax is zero regardless, so there is simply nothing to reduce. But this does not free you from the obligation to make social contributions: until the termination of business activity has been registered, you will have to make insurance contributions.

Sources:

• how to reduce insurance premiums

Enterprises and individual entrepreneurs who calculate taxes using a simplified system and pay them to the budget can minimize the tax burden. To do this, you need to use the methods provided for by the Tax Code of the Russian Federation: offset of overpayments, accounting for losses of past periods, as well as other methods that will be discussed below.

The fixed amount of insurance premiums payable in 2015 is:

• in the Pension Fund - 18,610.80 rubles. (RUB 5965 x 26% x 12 months);
• in FFOMS - 3650.58 rubles. (RUB 5,965 x 5.1% x 12 months),

5965 rub. - minimum wage in 2015;

26% - rate of insurance contributions to the Pension Fund;

5.1% - the rate of insurance contributions to the Federal Compulsory Medical Insurance Fund.

If an entrepreneur’s annual income exceeds 300,000 rubles, he should pay an additional 1% of the excess amount to the Pension Fund.

note

The total amount of insurance contributions to the Pension Fund, transferred for oneself by individual entrepreneurs with an income of over 300,000 rubles, is limited by the maximum value (clause 2, clause 1.1, article 14 of the Law of July 24, 2009 No. 212-FZ). In 2015 it is 148,886.40 rubles.

Consequently, if the annual income of a “simplified” entrepreneur exceeds 300,000 rubles, he must calculate the amount of insurance premiums taking into account a 1% surcharge to the Pension Fund. And then compare the resulting value with the maximum amount of insurance contributions that can be transferred to the Pension Fund. If the calculated fixed payment exceeds the maximum, RUB 148,886.40 must be paid to the Pension Fund.

According to the Ministry of Finance, entrepreneurs using the simplified tax system with the object “income minus expenses” can take into account insurance premiums for themselves as expenses, including contributions calculated on the amount of income in excess of 300,000 rubles. (Clause 7, Clause 1, Article 346.16 of the Tax Code of the Russian Federation).

At the same time, financiers remind, when determining the object of taxation “simplified”, income from sales (Article 249 of the Tax Code of the Russian Federation) and non-operating income (Article 250 of the Tax Code of the Russian Federation) are taken into account. Not taken into account:

• income under Article 251 of the Tax Code;
• income of individual entrepreneurs subject to personal income tax at rates of 35% and 9%.

This is provided for in Section 346.15 of the Internal Revenue Code.

Based on all that has been said, officials come to the following conclusion. To calculate pension contributions from the amount of income of a “simplified” entrepreneur exceeding 300,000 rubles, it is necessary to take into account only income (income from sales and non-operating income) without reducing them for expenses. Moreover, regardless of what object of taxation the individual entrepreneur applies (letter of the Ministry of Finance of Russia dated March 27, 2015 No. 03-11-11/17197).

Contributions for less than a year

If an individual entrepreneur registered with the tax office in the middle of the year, then he determines the amount of the fixed payment in proportion to the number of calendar months, starting from the month of commencement of activity. Let's explain with an example.

The registration certificate was issued to the entrepreneur on September 23. Let's assume that the minimum wage is 5965 rubles. The entrepreneur operated for 3 full months (October, November, December) and 8 days of September. September has 30 calendar days. At the end of the year he must pay:

To the Pension Fund - 5066.27 rubles. (RUB 18,610.80: 12 months × 3 months + RUB 18,610.80: 12 months: 30 days × 8 days);
- in FFOMS - 993.77 rubles. (RUB 3,650.58: 12 months × 3 months + RUB 3,650.58: 12 months: 30 days × 8 days).

Individual entrepreneurs pay insurance premiums for themselves in a special manner. Read about it in Berator. Type in the search bar: “How to calculate contributions to extra-budgetary funds from the income of an entrepreneur using the simplified tax system.”

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