The simplified regime is one of the most convenient and optimal tax systems for entrepreneurs and small businesses. With the simplified tax system, the tax burden is reduced, the number of reports is reduced, simplistic people can choose the object of taxation - “by income” or “by income minus expenses”.

The use of simplified taxation provides for the payment of a single tax, exempting from the payment of certain other payments to the budget. In this article, we will consider what kind of taxes these are, whether the obligation to pay them is completely removed from the simplified taxpayers, and what taxes are mandatory under the simplified tax system.

What simplistic people don't pay

Article 346.11 of the Tax Code of the Russian Federation lists which taxes the simplified tax system replaces. At the same time, for each "cancelled" tax, its own exceptions are indicated.

Simplified organizations do not pay:

• income tax, excluding income tax, which is taxed at the rates listed in paragraphs 1.6, 3 and 4 of Article 284 of the Tax Code of the Russian Federation,
• property tax, except when the tax base for the tax is taken from the cadastral value of the property.

© photo bank Lori

Individual entrepreneurs do not pay on simplified:

• Personal income tax on business income, except for dividends and income taxed at rates of 9% and 35%,
• tax on the property of individuals used for entrepreneurial activities, except for the tax on those objects where the tax base is determined from their cadastral value.

Organizations and individual entrepreneurs do not pay:

• VAT, except for the import of goods through customs into the territory of Russia.

VAT and property tax: to pay or not

In some cases, VAT and property tax will have to be paid, despite the application of the simplified regime.

VAT

As mentioned above, simplified taxpayers pay VAT only in a few exceptional cases. Often, because of this, you have to lose buyers and customers who will not be able to offset this tax at home. To keep the client, you can issue him an invoice with VAT allocated in the price of the goods, but then this tax will have to be paid to the budget, and at the end of the quarter, submit a declaration to the IFTS. At the same time, simplified workers do not have the right to offset the input VAT.

In 2016, amendments were made to the tax legislation. If earlier VAT was included in tax accounting in the cost of goods and this amount was also paid single tax, that is, the tax actually doubled, now the VAT paid to the budget in accordance with paragraph 5 of Art. 173 of the Tax Code of the Russian Federation, in the "simplified" tax base do not need to be included.

Property tax

The property tax for simplified people was previously completely abolished, and from 2015 it must be calculated, but only from the cadastral value of real estate objects included in the list determined by the authorities of the constituent entities of the Russian Federation (clause 7 of article 378.2 of the Tax Code of the Russian Federation).

The tax will have to be paid from business and shopping centers and the premises located in them, as well as from the premises in which there are retail facilities, offices, catering and consumer services. The real estate must be owned by the simplistic and used in his commercial activities.

The procedure for calculating tax from the cadastral value is approved normative act the region in which the property is located. The cadastral value is multiplied by a tax rate not exceeding 2%. On local level rates may vary depending on the category of property and tax payer.

For the tax, organizations pay advance payments once a quarter, and at the end of the year, the total amount of tax, the payment deadlines are established by local law. The declaration is submitted once a year until March 30th. Individual entrepreneurs pay tax on the basis of a notification from the IFTS and do not submit reports.

What taxes to pay on the simplified tax system

Having found out what taxes the simplified tax system replaces, we see that simplified taxation does not cancel the payment of insurance premiums to funds for employees (individual entrepreneurs without employees pay fixed contributions for themselves), as well as payment of personal income tax for employees as a tax agent.

Some taxes and fees are paid based on the type of activity of the simplifier. For example, the fee for the use of wildlife, water tax, tax on the extraction of minerals and others.

Taxes are also paid on the simplified tax system when using transport and land plots in the entrepreneurial activity of a simplistic.

Transport tax

The simplified tax system does not imply exemption from payment of transport tax, if the simplistic person owns the vehicles listed in part 1 of article 358 of the Tax Code of the Russian Federation. These are cars, buses, motorcycles, airplanes, helicopters, yachts and other objects that are used in business. Exceptions to objects are listed in part 2 of the same article, they include, in particular, sea and river fishing vessels, boats, cars for the disabled, tractors, combines and other means. Vehicles that are stolen are not taxed if this is confirmed by an appropriate document from the Ministry of Internal Affairs.

The calculation of the tax base depends on the type vehicle. This may be the engine power or static thrust of an aircraft jet engine, as well as the gross tonnage of non-self-propelled watercraft and vehicle unit for other watercraft and aircraft.

Tax rates are established by regional laws and cannot be reduced or increased relative to the rates established by the Tax Code of the Russian Federation by more than 10 times. Upscaling factors may apply.

Every quarter, legal entities pay advance tax payments, the dates of payment of which, as well as for the annual tax, are set by the regions. IP pay transport tax before December 1 of the year following the reporting one, upon notification from the IFTS. The declaration is submitted only by organizations until February 1 of the next year.

In 2016, Law No. 249-FZ dated July 3, 2016 amended the Tax Code, and now car owners of heavy trucks weighing more than 12 tons can offset the amount of payment for damage caused to roads by such heavy vehicles against the transport tax. This fee is 3.73 rubles for each kilometer of the journey, and if it exceeds the calculated amount of the transport tax, then you will no longer have to pay it. Moreover, the simplistic people who use the "income-expenditure" simplified tax system include in the costs a part of the fee that exceeds the amount of the transport tax.

Land tax

The payers of the land tax are the simplists, whose land used in business activities. The site may be owned by an individual entrepreneur or a legal entity, in permanent use or in lifetime inheritable possession. No tax is charged on leased or non-compensated temporary use plots (Article 388 of the Tax Code of the Russian Federation).

The tax base is the cadastral value of the site as of January 1 of the reporting year. Tax rates depend on the purpose of the land and can be:

• no more than 0.3% for agricultural land, land for housing construction, animal husbandry, horticulture and horticulture,
• no more than 1.5% for all other types of land.

When calculating the tax, the cadastral value is multiplied by the tax rate. Organizations themselves make the calculation, pay advance payments every quarter and submit an annual declaration to the IFTS before February 1 of the next year. Individual entrepreneurs pay tax, having received from the IFTS tax notice, and the declaration is not provided.

All taxes and fees of simplified taxpayers, except for the VAT paid to the budget when issuing an invoice, are included in the cost of the “income-expenditure” simplified tax system, reducing the tax base for a single tax.

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

What is USN and who is it for?

The simplified taxation system or, more broadly, the simplified taxation system is a specially designed way of maintaining accounting, filing reports and paying taxes under a facilitated scheme. According to the law, any organizations and enterprises belonging to the sphere of small and medium-sized businesses can work under the simplified tax system. The simplified tax system is a favorite tax regime and for individual entrepreneurs.

Why USN?

The simplified tax system is extremely convenient for small and medium enterprises. Since all accounting reports are carried out in a simplified version, they do not need to keep an accountant on staff and can outsource bookkeeping. "Simplified" allows you to replace as many as three taxes with one and at the same time also makes it possible to choose the so-called "".

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

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

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

Who can and who cannot work under the simplified tax system

The simplified tax system in Russia is very common, perhaps because the law provides that any enterprise and organization that provides a certain list of works and services for the population can use it. Exceptions are:

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

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

Conditions for the transition to USN

Even if the activity of the enterprise is on the list of those allowed to work under the simplified tax system, you need to know that in this case there are certain restrictions. That is, in order to tax authorities allowed the transition to "simplified" it is necessary that the internal component of the enterprise meet certain conditions. In particular:

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

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

How to switch to "simplistic"

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

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

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

Cons of the USN

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

The essence of the problem

Large enterprises, which, as a rule, operate under the General Taxation System, and therefore with VAT, require their counterparties to fill out invoices. Meanwhile, entrepreneurs working on the simplified tax system, according to the law, cannot issue these invoices. Another minus of the simplified tax system is that in case of loss of the right to work on it, for example, as a result of exceeding the limit on the number of permitted number of employees or exceeding profits, it will be possible to return to it only from next year. Moreover, the application for the transition will need to be submitted on the eve of January 1.

What is the result?

Friends, if you fall under the conditions application of the simplified tax system- Of course, you need to switch to it. Cons, as a rule, are smartly compensated by pluses. At the moment, the simplified tax system is the most convenient tax regime offered by the state to private businesses.

And lastly: Individual entrepreneurs registered for the first time on the simplified tax system are entitled to, namely, not to pay taxes for a certain time.

The Simplified Taxation System (STS) is intended for small firms and individual entrepreneurs. The procedure for switching to the simplified tax system and the rules for working in this tax regime are established by chapter 26.2 of the Tax Code. If the company receives low incomes, then “simplification” is a legitimate way tax optimization. After all, a single tax replaces the main payments to the budget: VAT, income tax, personal income tax and property tax, subject to certain restrictions. But, before switching to a “simplification”, consider how profitable it is for you not to pay VAT. After all, exemption from VAT is not always an advantage. Who can apply the simplified tax system and whether it is worth switching to this special regime, the article prepared by the berator's experts will tell.

Forbidden list for "simplistic"

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

So, they do not have the right to become "simplified":

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

The restriction on the share of participation of other organizations in the authorized capital of the company must be observed:

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

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

In addition, it is not entitled to apply the simplified tax system:

• organizations and entrepreneurs with an average number of employees of more than 100 people;
• organizations whose accounting records exceed 150 million rubles;
• state and budgetary institutions;
• all foreign companies in Russia;
• organizations and entrepreneurs who failed to submit their
• microfinance organizations;
• private employment agencies that provide labor for workers (since January 1, 2016).

Note that if a recruitment agency on the simplified tax system provides recruitment services and at the same time does not conclude employment contracts with applicants, it has the right to continue to apply the “simplification”. The fact is that if an employee is sent to work with the host party under a staffing agreement, then the employment relationship between him and the private employment agency does not stop. At the same time, labor relations between this employee and the host do not arise (Article 341.2 of the Labor Code of the Russian Federation).

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

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

The rest, who want to start working on the simplified tax system, must meet certain criteria:

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

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

Is it worth it to switch to USN

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

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

All other taxes, fees and non-tax payments "simplifiers" are required to transfer in the general manner. In particular, these are:

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

In a number of cases, "simplifiers" act as tax agents, that is, they pay taxes for others. These are payments such as:

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

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

It is most advantageous to use a simplified system for those who sell at retail. For their customers, this problem is not relevant. As well as for those who, also working on the "simplified" system, were forced to switch to "imputation" or enjoy exemption from VAT.

Advantages and disadvantages of "simplification"

After getting acquainted with the "simplified" one can conclude that this tax regime has its pros and cons.

The advantages of "simplification" include:

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

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

Who can apply USN

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

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

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

What taxes does the simplified tax system replace?

The use of a simplified form of taxation for an LLC exempts it in the general case from paying income tax, property tax and VAT. Individual entrepreneurs do not pay personal income tax on their business income, as well as property tax on business real estate and VAT. At the same time, simplistic people pay contributions to off-budget funds. Organizations on the simplified tax system can be recognized or income tax, pay land and transport tax, and in some cases, and. An individual entrepreneur on a simplified system must also act as a tax agent (clause 5 of article 346.11 of the Tax Code of the Russian Federation). For example, if he hires employees, he withholds and transfers personal income tax from their remuneration in the manner prescribed by Ch. 23 of the Tax Code of the Russian Federation. It is also important to separate the entrepreneurial activities of an individual entrepreneur and his activities as an ordinary citizen. For example, entrepreneurial income of an individual entrepreneur on the simplified tax system is not subject to personal income tax, but the income of an individual not related to entrepreneurial activity is subject to personal income tax in the usual manner. By general rule property tax, transport and land taxes the entrepreneur pays as an ordinary individual according to notifications from the IFTS. In addition, entrepreneurs and organizations pay on a simplified system (clause 3 of article 346.11 of the Tax Code of the Russian Federation). This is the simplified taxation on the USN.

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

USN in 2019

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

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

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

How to calculate tax

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

Under the simplified tax system, the tax base is the monetary value of the object of taxation under simplified taxation.

With the object “income”, the tax base is the monetary value of the income of an organization or individual entrepreneur (clause 1, article 346.18 of the Tax Code of the Russian Federation)

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

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

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

Simplified bets

With USN interest rates taxes also depend on the object of taxation (Article 346.20 of the Tax Code of the Russian Federation) and are different for the simplified tax system "income" and the simplified tax system "income minus expenses":

The above rates are maximum. By the laws of the constituent entities of the Russian Federation, the rates of the simplified tax system "income" and "income minus expenses":

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

BCC with USN

USN payers quarterly calculate and transfer advance tax payments to the budget no later than the 25th day of the month following the quarter, as well as tax for the year no later than March 31 (for organizations) and April 30 (for individual entrepreneurs). When transferring tax in the payment, the code must be indicated without fail budget classification(KBK) tax on the simplified tax system.

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

However, when paying to the budget, it is necessary to indicate a specific BCC of the simplified tax system, depending on whether the tax itself, tax penalties or fines on the simplified tax system are paid. So, the BCC USN "6 percent" in 2019 is as follows:

At the same time, the BCC USN "income" in 2019 for individual entrepreneurs and organizations is the same.

If the simplistic person chose income reduced by the amount of expenses as an object of taxation, then the BCC USN “income minus expenses” for individual entrepreneurs and organizations in 2019 is as follows:

The simplified taxpayer pays the minimum tax under the simplified tax system at a rate of 1% of his income at the same CCC as the regular tax under the simplified tax system "income minus expenses".

Tax return under USN

The deadline for filing a simplified tax return for organizations is no later than March 31 of the next year. For individual entrepreneurs, this period has been extended: the declaration for the year must be submitted no later than April 30 of the next year (clause 1 of article 346.23 of the Tax Code of the Russian Federation). At the same time, if the last day for submitting the declaration falls on a weekend, the deadline date is transferred to the next business day (clause 7, article 6.1 of the Tax Code of the Russian Federation).

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

If during the period of application of the simplified tax system the simplified person ceased to satisfy the conditions for the application of this special regime, tax return according to the simplified tax system, it is submitted no later than the 25th day of the month following the quarter in which the right to apply simplified taxation was lost.

How accounting and tax accounting is conducted on the simplified tax system

A simplified organization is required to keep accounting records. The simplified entrepreneur decides for himself whether to keep records or not, because he does not have such an obligation (Article 6 of the Federal Law of December 6, 2011 No. 402-FZ).

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

Recall that the simplified tax records are kept in the Book of Accounting for Income and Expenses of Organizations and Individual Entrepreneurs Using the Simplified Taxation System (KUDiR) (Order of the Ministry of Finance dated October 22, 2012 No. 135n), according to the "cash" method.

This is the fundamental difference between the approach to accounting and tax accounting with USN. After all, as a general rule in accounting, facts economic activity organizations should be recorded in the reporting period in which they occurred, regardless of the receipt or payment of cash (accrual method).

Those simplistic people who are classified as small businesses and are not required to pass mandatory audit may apply simplified accounting methods.

Using simplified accounting, LLC can bring accounting and tax accounting closer together, because the simplified procedure makes it possible to use the "cash" method in reflection business transactions. Features of accounting on the "cash" method can be found in the Standard recommendations for the organization of accounting for small businesses (Order of the Ministry of Finance of the Russian Federation of December 21, 1998 No. 64n).

The annual financial statements of a simplistic person consist of a balance sheet, a statement of financial results and appendices to them (statement of changes in equity, statement of cash flows, statement of intended use of funds) (clause 1, article 14 of the Federal Law of 06.12.2011 No. 402-FZ).

Those organizations and individual entrepreneurs on the simplified tax system that use simplified accounting methods can also draw up a simplified financial statements. This means that the balance sheet, income statement, report on the intended use of funds include indicators only for groups of articles (without detailing indicators for articles), and in annexes to balance sheet, report on financial results, report on the intended use of funds, only the most important information, in the opinion of the simplistic, is given (

For information on how you can compare taxation systems in order to legally reduce payments to the budget when doing business, read the article ". And for those who still have questions or who want to get advice from a professional, we can offer a free consultation on taxation from 1C specialists:

Benefits of using the USN 2019

Simplified tax system, USN, simplified - these are all the names of the most popular taxation system among small and medium-sized businesses. The attractiveness of the simplified tax system is due to both a small tax burden and the relative ease of accounting and reporting, especially for individual entrepreneurs.

In our service, you can prepare a notification about the transition to the simplified tax system for free (relevant for 2019)

The simplified system combines two different taxation options that differ in the tax base, tax rate and tax calculation procedure:

• USN Income,

Is it always possible to say that the simplified tax system is the most profitable and easiest taxation system to account for? It is impossible to answer this question unambiguously, since it is possible that in your particular case the simplification will be neither very profitable nor very simple. But we must admit that the simplified tax system is a flexible and convenient tool that allows you to regulate tax burden business.

It is necessary to compare tax systems according to several criteria, we suggest briefly going through them, noting the features of a simplified tax system.

1. Amounts of payments to the state when conducting activities on the simplified tax system

We are talking here not only about payments to the budget in the form of taxes, but also about payments for pension, medical and social insurance of employees. Such transfers are called insurance premiums, and sometimes payroll taxes (which is incorrect from an accounting point of view, but understandable for those who pay these premiums). account for an average of 30% of the amounts paid to employees, and individual entrepreneurs are required to transfer these contributions also for themselves personally.

Simplified tax rates are significantly lower than tax rates common system taxation. For the simplified tax system with the “Income” object, the tax rate is only 6%, and since 2016 the regions have received the right to reduce tax rate on the simplified tax system Income up to 1%. For the simplified tax system with the "Income minus expenses" object, the tax rate is 15%, but it can also be reduced by regional laws up to 5%.

In addition to the reduced tax rate, the STS Income has another advantage - the possibility of a single tax due to insurance premiums listed in the same quarter. Working in this mode legal entities and individual entrepreneurs-employers can reduce the single tax to 50%. Individual entrepreneurs without employees on the simplified tax system can take into account the entire amount of contributions, as a result of which, with small incomes, there may not be a single tax payable at all.

On the STS Income minus expenses, the listed insurance premiums can be taken into account in expenses when calculating the tax base, but this calculation procedure also applies to other tax systems, so it cannot be considered a specific advantage of the simplified system.

Thus, the simplified tax system is, of course, the most beneficial tax system for a businessman, if taxes are calculated based on income received. Less advantageous, but only in some cases, a simplified system can be compared with UTII system for legal entities and individual entrepreneurs and regarding the cost of a patent for individual entrepreneurs.

We draw the attention of all LLCs to the simplified tax system - organizations can pay taxes only by bank transfer. This is a requirement of Art. 45 of the Tax Code of the Russian Federation, according to which the obligation of the organization to pay tax is considered fulfilled only after the presentation of a payment order to the bank. The Ministry of Finance prohibits the payment of taxes by LLC in cash. We recommend that you open a current account on favorable terms.

2. The complexity of accounting and reporting on the simplified tax system

According to this criterion, the USN also looks attractive. Tax accounting on a simplified system is maintained in a special Book of Income and Expenses (KUDiR) for the USN (form,). Since 2013, legal entities have also been keeping accounting on a simplified basis; individual entrepreneurs do not have such an obligation.

So that you can try the accounting outsourcing option without any material risks and decide whether it suits you, we, together with 1C, are ready to provide our users with a month of free accounting services:

Reporting on the simplified tax system is represented by only one declaration, which must be submitted at the end of the year by March 31 for organizations and by April 30 for individual entrepreneurs.

For comparison, VAT payers, enterprises on the total tax system and UTII, as well as individual entrepreneurs on UTII submit declarations quarterly.

We must not forget that on the simplified tax system, except for tax period, i.e. calendar year, there are also reporting periods - the first quarter, six months, nine months. Although the period is called the reporting period, according to its results, it is not necessary to submit a declaration on the simplified tax system, but it is necessary to calculate and pay advance payments according to KUDiR, which will then be taken into account when calculating the single tax at the end of the year (examples with calculations of advance payments are given at the end of the article).

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3. Disputes between USN payers and tax and judicial authorities

An infrequently taken into account, but a significant plus of the STS regime Income is also that the taxpayer in this case does not need to prove the validity and correctness documenting expenses. It is enough to record the income received in KUDiR and, at the end of the year, submit a declaration on the simplified tax system, without worrying that, based on the results of a desk audit, arrears, penalties and fines may be accrued due to the non-recognition of some expenses. When calculating the tax base in this mode, expenses are not taken into account at all.

For example, disputes with tax authorities on the recognition of expenses when calculating income tax and the validity of losses bring businessmen even to the Supreme Arbitration Court (what are the cases of non-recognition by tax authorities of expenses for drinking water and toiletries in offices). Of course, taxpayers on the simplified tax system Income minus expenses must also confirm their expenses with correctly executed documents, but there are noticeably fewer disputes about their validity. Closed, i.e. a strictly defined list of expenses that can be taken into account when calculating the tax base is given in Article 346.16 of the Tax Code of the Russian Federation.

The Simplifiers are also lucky in that they are not (except for VAT when importing goods into the Russian Federation) a tax, which also provokes a lot of disputes and is difficult to administer, i.е. accrual, payment and return from the budget.

USN is much less likely to lead to. This system does not have such audit risk criteria as reporting losses when calculating income tax, high percent expenses in the entrepreneur's income when calculating personal income tax and a significant share of VAT recoverable from the budget. Consequences of visiting tax audit for business are not related to the topic of this article, we only note that for enterprises the average amount of additional charges based on its results is more than one million rubles.

It turns out that a simplified system, especially the version of the simplified tax system Income, reduces the risks of tax disputes and field audits, and this must be recognized as an additional advantage.

4. The possibility of work of taxpayers of the simplified tax system with taxpayers in other modes

Perhaps the only significant disadvantage of the simplified tax system is the limitation of the circle of partners and buyers to those who do not need to take into account the input VAT. A counterparty working with VAT is likely to refuse to work with a simplifier, unless their VAT costs are offset by a lower price for your goods or services.

General information about the USN 2019

If you consider the simplified system beneficial and convenient for yourself, we suggest that you familiarize yourself with it in more detail, for which we turn to the original source, i.e. Chapter 26.2 of the Tax Code of the Russian Federation. We will begin our acquaintance with the simplified tax system with the one who can still apply this system taxation.

Can apply simplified tax system in 2019

Taxpayers on the simplified tax system can be organizations (legal entities) and individual entrepreneurs ( individuals) unless they fall under whole line the restrictions below.

An additional restriction applies to an already operating organization that can switch to a simplified regime if, following the results of 9 months of the year in which it submits a notification of the transition to the simplified tax system, its sales and non-operating income did not exceed 112.5 million rubles. These restrictions do not apply to individual entrepreneurs.

• banks, pawnshops, investment funds, insurers, private pension funds, professional participants in the securities market, microfinance organizations;
• organizations with branches;
• state and budgetary institutions;
• organizations conducting and organizing gambling;
• foreign organizations;
• organizations that are parties to production sharing agreements;
• organizations in which the share of participation of other organizations is more than 25% (with the exception of non-profit organizations, budgetary scientific and educational institutions and those in which authorized capital consists entirely of contributions from public organizations of the disabled);
• organizations, the residual value of fixed assets in which is more than 150 million rubles.

Cannot apply simplified tax system in 2019

Organizations and individual entrepreneurs cannot apply the simplified tax system:

• producing excisable goods (alcohol and tobacco products, cars, gasoline, diesel fuel, etc.);
• extracting and selling minerals, except for common ones, such as sand, clay, peat, crushed stone, building stone;
• switched to a single agricultural tax;
• having more than 100 employees;
• who did not report the transition to the simplified tax system within the time and in the manner prescribed by law.

The USN also does not apply to the activities of private notaries, lawyers who have established law offices, and other forms of lawyer formations.

To avoid a situation in which you will not be able to apply the simplified tax system, we recommend that you carefully consider the choice of OKVED codes for individual entrepreneurs or LLCs. If any of the selected codes correspond to the activity above, then report it to USN tax won't allow. For those who doubt their choice, we can offer a free selection of OKVED codes.

Object of taxation on the simplified tax system

A distinctive feature of the simplified tax system is the possibility for the taxpayer to voluntarily choose the object of taxation between “Income” and “Income reduced by the amount of expenses” (which is often called “Income minus expenses”).

The taxpayer can make his choice between the objects of taxation "Income" or "Income minus expenses" annually, having previously notified the tax office before December 31 of his intention to change the object from the new year.

Note: The only restriction on the possibility of such a choice applies to taxpayers - participants in a simple partnership agreement (or on joint activity), as well as an agreement on trust management of property. The object of taxation on the simplified tax system for them can only be “Income minus expenses”.

Tax base on the simplified tax system

For the object of taxation "Income", the tax base is the monetary value of income, and for the object "Income minus expenses", the tax base is the monetary value of income reduced by the amount of expenses.

Articles 346.15 to 346.17 of the Tax Code of the Russian Federation indicate the procedure for determining and recognizing income and expenses under this regime. The following are recognized as income on the simplified tax system:

• sales revenue, i.e. proceeds from the sale of goods, works and services own production and acquired earlier, and proceeds from the sale of property rights;
• non-operating income specified in Art. 250 of the Tax Code of the Russian Federation, such as property received free of charge, income in the form of interest on loan agreements, credit, bank account, securities, positive exchange and sum differences, etc.

Expenses recognized on the simplified system are given in Art. 346.16 of the Tax Code of the Russian Federation.

Tax rates for the simplified tax system

The tax rate for the STS Income variant is generally 6%. For example, if you received income in the amount of 100 thousand rubles, then the amount of tax will be only 6 thousand rubles. In 2016, the regions received the right to reduce the tax rate on the STS Income to 1%, but not all of them use this right.

The usual rate for the STS option "Income minus expenses" is 15%, but the regional laws of the subjects of the Russian Federation may reduce the tax rate to 5% to attract investment or develop certain types of activities. You can find out what rate is valid in your region at the tax office at the place of registration.

For the first time registered IP on the simplified tax system can receive, i.e. the right to work at a zero tax rate if a corresponding law is passed in their region.

Which object to choose: STS Income or STS Income minus expenses?

There is a fairly conditional formula that allows you to show 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*6% = (Income - Expenses)*15%

In accordance with this formula, the STS tax amounts will be equal when expenses amount to 60% of income. Further, the greater the costs, the less the tax payable, i.e. with equal incomes, the STS option Income minus expenses will be more profitable. However, this formula does not take into account three important criteria that can significantly change the calculated tax amount.

1. Recognition and accounting of expenses for calculating the tax base for the simplified tax system Income minus expenses:

USN 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, cash receipt) 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;

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.

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 USN 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).

Important point- under the implementation is understood not 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.

Another difficult situation is possible 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. Suppose a trading and intermediary firm on the simplified tax system received an advance payment in the amount of 10 million rubles, of which 9 million rubles. must be paid to the supplier. If for some reason they did not manage to pay the supplier in the reporting quarter, then according to its results, you have to pay advance payment, based on the income received in 10 million rubles, i.е. 1.5 million rubles (at the usual rate of 15%). Such an amount can be significant for the STS payer, who works with the buyer's money. In the future, 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.

2. Opportunity to reduce the single tax on the simplified tax system Income from paid insurance premiums. It has already been said above that in this regime it is possible to reduce the single tax itself, and in the simplified tax regime, income minus expenses, insurance premiums can be taken into account when calculating the tax base.

✐Example ▼

3. Reduction of the regional tax rate for the STS Income minus expenses from 15% to 5%.

If your region adopted a law establishing a differentiated tax rate for taxpayers applying the STS in 2019, then this will be a plus in favor of the STS Income minus expenses option, and then the level of expenses can be even less than 60%.

✐Example ▼

The procedure for the transition to the simplified tax system

Newly registered business entities (IP, LLC) can switch to the simplified tax system by submitting no later than 30 days from the date of state registration. Such a notification can also be submitted to the tax office immediately along with documents for registering an LLC or registering an individual entrepreneur. Most inspections request two copies of the notice, but some IFTS require three. One copy will be returned to you with a stamp from the tax office.

If, according to the results of the reporting (tax) period in 2019, the taxpayer's income on the simplified tax system exceeded 150 million rubles, then he loses the right to use the simplified system from the beginning of the quarter in which the excess was allowed.

In our service, you can prepare a notification about the transition to the simplified tax system for free (relevant for 2019):

Already operating legal entities and individual entrepreneurs can switch to the simplified tax system only from the beginning of the new calendar year, for which a notification must be submitted no later than December 31 of the current year (the notification forms are similar to those indicated above). As for UTII payers who have stopped conducting a certain type of activity on the imputation, they can apply for the simplified tax system and within a year. The right to such a transition is given by paragraph 2 of clause 2 of Article 346.13 of the Tax Code of the Russian Federation.

Single tax for the simplified tax system 2019

Let's figure out how taxpayers should calculate and pay tax on the simplified tax system in 2019. The tax paid by the simplistic people is called the single tax. The single tax replaces for enterprises the payment of income tax, property tax, etc. Of course, this rule is not without exceptions:

• VAT must be paid to simplistic people when importing goods into the Russian Federation;
• Enterprises on the simplified tax system must also pay property tax, if this property, according to the law, will be assessed at the cadastral value. In particular, starting from 2014, such a tax must be paid by enterprises that own retail and office space, but so far only in those regions where relevant laws have been adopted.

For individual entrepreneurs, a single tax replaces personal income tax from business activities, VAT (except for VAT when imported into the territory of the Russian Federation) and property tax. Individual entrepreneurs can receive exemption from paying tax on property used in entrepreneurial activities if they apply with a corresponding application to their tax office.

Tax and reporting periods on the simplified tax system

As we have already figured out above, the calculation of the single tax differs for the STS Income and STS Income minus expenses with its rate and tax base, but they are the same for them.

The tax period for calculating the tax on the simplified tax system is a calendar year, although this can only be said conditionally. The obligation to pay tax in installments or advance payments arises at the end of each reporting period, which is a quarter, six months and nine months of a calendar year.

The deadlines for the payment of advance payments for a single tax are as follows:

• according to the results of the first quarter - April 25;
• at the end of the half year - July 25;
• following the results of nine months - October 25.

The single tax itself is calculated at the end of the year, taking into account all advance payments already made quarterly. Deadline for tax payment on the simplified tax system at the end of 2019:

• until March 31, 2020 for organizations;
• until April 30, 2020 for individual entrepreneurs.

For violation of the terms of payment of advance payments for each day of delay, a fine is charged in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation. If the single tax itself is not transferred at the end of the year, then in addition to the penalty fee, a fine of 20% of the unpaid tax amount will be imposed.

Calculation of advance payments and single tax on the simplified tax system

The single tax is calculated on an accrual basis, i.e. cumulative total since the beginning of the year. When calculating the advance payment based on the results of the first quarter, it is necessary to multiply the calculated tax base by the tax rate, and pay this amount before April 25.

Considering the advance payment based on the results of the six months, it is necessary to multiply the tax base received based on the results of 6 months (January-June) by the tax rate, and subtract the already paid advance payment for the first quarter from this amount. The rest must be transferred to the budget by July 25.

Calculation of the advance for nine months is similar: the tax base calculated for 9 months from the beginning of the year (January-September) is multiplied by the tax rate and the amount received is reduced by advances already paid for the previous three and six months. The remaining amount must be paid by October 25th.

At the end of the year, we calculate a single tax - we multiply the tax base for the entire year by the tax rate, subtract all three advance payments from the resulting amount and pay the difference by March 31 (for organizations) or April 30 (for individual entrepreneurs).

Calculation of tax for the simplified tax system Income 6%

The peculiarity of the calculation of advance payments and the single tax on the simplified taxation system Income is the ability to reduce the calculated payments by the amount of insurance premiums transferred in the reporting quarter. Enterprises and individual entrepreneurs with employees can reduce tax payments up to 50%, but only within the limits of contributions. Individual entrepreneurs without employees can reduce the tax on the entire amount of contributions, without a limit of 50%.

✐Example ▼

IP Alexandrov on the simplified tax system Income, having no employees, received income in the 1st quarter of 150,000 rubles. and paid insurance premiums for himself in the amount of 9,000 rubles in March. Advance payment in 1 sq. will be equal to: (150,000 * 6%) = 9,000 rubles, but it can be reduced by the amount of contributions paid. That is, in this case, the advance payment is reduced to zero, so it is not necessary to pay it.

In the second quarter, an income of 220,000 rubles was received, total for the half year, i.e. from January to June, the total amount of income was 370,000 rubles. In the second quarter, the entrepreneur also paid insurance premiums in the amount of 9,000 rubles. When calculating the advance payment for half a year, it must be reduced by the contributions paid in the first and second quarters. Let's calculate the advance payment for the six months: (370,000 * 6%) - 9,000 - 9,000 = 4,200 rubles. The payment was made on time.

The entrepreneur's income for the third quarter amounted to 179,000 rubles, and he paid 10,000 rubles in insurance premiums in the third quarter. When calculating the advance payment for nine months, we first calculate all the income received since the beginning of the year: (150,000 + 220,000 + 179,000 = 549,000 rubles) and multiply it by 6%.

We will reduce the amount received, equal to 32,940 rubles, by all paid insurance premiums (9,000 + 9,000 + 10,000 = 28,000 rubles) and by the advance payments transferred following the results of the second quarters (4,200rubles). In total, the amount of the advance payment following the results of nine months will be: (32,940 - 28,000 - 4,200 = 740 rubles).

Until the end of the year, IE Alexandrov earned another 243,000 rubles, and his total annual income amounted to 792,000 rubles. In December, he paid the remaining amount of insurance premiums in the amount of 13,158 rubles*.

*Note: according to the rules for calculating insurance premiums in force in 2019, IP contributions for themselves amount to 36,238 rubles. plus 1% of income exceeding 300 thousand rubles. (792,000 - 300,000 = 492,000 * 1% = 4920 rubles). At the same time, 1% of income can be paid at the end of the year, until July 1, 2020. In our example, an individual entrepreneur paid the entire amount of contributions in the current year in order to be able to reduce the single tax at the end of 2019.

We calculate the annual single tax of the simplified tax system: 792,000 * 6% = 47,520 rubles, but during the year advance payments were made (4,200 + 740 = 4,940 rubles) and insurance premiums (9,000 + 9,000 + 10,000 + 13 158 = 41,158 rubles).

The amount of the single tax at the end of the year will be: (47,520 - 4,940 - 41,158 = 1,422 rubles), that is, the single tax was almost completely reduced due to insurance premiums paid for themselves.

Calculation of tax for the simplified tax system Income minus expenses 15%

The procedure for calculating advance payments and tax under the simplified tax system Income minus expenses is similar to the previous example, with the difference that income can be reduced by expenses incurred and the tax rate will be different (from 5% to 15% in different regions). In addition, insurance premiums do not reduce the calculated tax, but are taken into account in the total amount of expenses, so there is no point in focusing on them.

✐Example  ▼

We will quarterly enter the income and expenses of the company Vesna LLC, operating on the simplified tax system Income minus expenses, into the table:

Advance payment based on the results of the 1st quarter: (1,000,000 - 800,000) * 15% = 200,000 * 15% = 30,000 rubles. The payment was made on time.

Let's calculate the advance payment for the six months: cumulative income (1,000,000 + 1,200,000) minus cumulative expenses (800,000 +900,000) = 500,000 * 15% = 75,000 rubles minus 30,000 rubles. (advance payment paid for the first quarter) = 45,000 rubles, which were paid before July 25.

The advance payment for 9 months will be: cumulative income (1,000,000 + 1,200,000 + 1,100,000) minus cumulative expenses (800,000 +900,000 + 840,000) = 760,000 * 15% = 114,000 rubles. Subtract from this amount the paid advance payments for the first and second quarter (30,000 + 45,000) and get an advance payment for the results of 9 months equal to 39,000 rubles.

To calculate the single tax at the end of the year, we summarize all income and expenses:

income: (1,000,000 + 1,200,000 + 1,100,000 + 1,400,000) = 4,700,000 rubles

expenses: (800,000 +900,000 + 840,000 + 1,000,000) = 3,540,000 rubles.

We consider the tax base: 4,700,000 - 3,540,000 = 1,160,000 rubles and multiply by the tax rate of 15% = 174 thousand rubles. We subtract from this figure the paid advance payments (30,000 + 45,000 + 39,000 = 114,000), the remaining amount of 60 thousand rubles will be the amount of a single tax payable at the end of the year.

For taxpayers on the simplified tax system Income minus expenses, there is still an obligation to calculate the minimum tax in the amount of 1% of the amount of income received. It is calculated only at the end of the year and is paid only in the case when the tax accrued in the usual manner is less than the minimum or is completely absent (upon receiving a loss).

In our example, the minimum tax could be 47 thousand rubles, but Vesna LLC paid a total of a single tax of 174 thousand rubles, which exceeds this amount. If the single tax for the year, calculated by the above method, turned out to be less than 47 thousand rubles, then there would be an obligation to pay the minimum tax.