Russian legislation provides commercial enterprises with the opportunity to work in the simplified taxation system. a special taxation mechanism that involves a significant reduction in the financial burden of companies. This occurs by reducing the base for calculating the corresponding fees to the treasury, as well as by reducing the basis for determining its individual components. At the same time, the company retains a number of obligations, the fulfillment of which will be required by the tax authorities. The simplified tax system is a regime that significantly facilitates the activities of Russian companies, but does not imply their complete exemption from paying the fees provided for by law, as well as from submitting the necessary reports to the competent structures. What are the specifics of “simplified”? What nuances of its use in practice deserve special attention?

General information about the simplified tax system

Let's look at the basic information about the simplified tax system. What it is? The simplified tax system, or simplified one, is provided for by the Tax Code of the Russian Federation. Most popular among novice entrepreneurs. The fact is that the simplified tax system, in most respects, is much more profitable than the general taxation system - the OSN, which is used in large enterprises.

Simplification in the tax regime under consideration is expressed not only in terms of the amount of fees required to be paid, but also in relation to reporting procedures. There are very few of them under the simplified tax system.

Conditions for applying the simplified tax system

Let's study the essence of the simplified tax system (what it is) in more detail. Let's consider the “simplified language” in the aspect of the rules for its application provided for by the legislation of the Russian Federation. As we noted above, mainly beginning entrepreneurs - those who own a small business - can count on using this fee payment system. But what will be the criteria here? In order to apply the appropriate system under which the simplified tax system is paid, the enterprise must meet the following basic characteristics:

It employs no more than 100 employees;

The company's annual revenue does not exceed 60 million rubles. (in some interpretations - 45 million rubles for 9 months of the tax year);

The residual value of assets is no more than 100 million rubles.

There are also additional criteria. Thus, the share in the ownership of the authorized capital of other enterprises in a company applying for work under the simplified tax system should not exceed 25%. Also, in order to take advantage of the benefits of the simplified tax system, a company cannot have branches.

What taxes can you avoid paying?

To better understand the specifics of the simplified tax system and what it is, let’s take a closer look at the benefits that an enterprise operating under the appropriate tax regime receives. The main feature of the simplified tax system is that this system of calculating and paying fees to the budget replaces several taxes characteristic of the simplified tax system. These include: income tax (excluding fees on dividends and certain types of obligations), property tax, VAT, personal income tax for an entrepreneur - if he is an individual entrepreneur. However, in some cases, the obligation to pay the relevant types of fees remains with the company - for example, if it acts as a tax agent. Or if it generates documents that reflect the need to pay certain taxes. We'll look at similar scenarios a little later.

Types of taxes according to the simplified tax system

What does the business owner have to pay in return for these fees? The legislation provides for 2 schemes for its settlements with the state. Under the first of them, the tax base is formed from the company’s revenue. Of this, 6% is payable to the treasury. Expenses under the simplified tax system are not taken into account. Another scheme is the calculation of fees based on the profit indicators of the enterprise. Of this, 15% is payable to the treasury. Within the framework of this scheme, expenses under the simplified tax system are of great importance. So, if they are equal to income or exceed it, then the tax base is not formed.

Which of the two marked schemes is better for an entrepreneur to choose? determined by the industry specifics of the business. If he is engaged in the provision of services, then he will have few expenses. In this case, it is more profitable to pay taxes on revenue. If a person is a store owner, then in this case the costs will be significant. In retail, the average profitability is about 10-15%. In this case, it is more profitable to pay fees on profits. Let's consider an example that will clearly allow you to see in which cases one scheme is more profitable, and in which - another.

Example of simplified taxation system calculation

Our task is to find a formula that allows us to determine the optimal basis for calculating the simplified tax system. The company’s income and expenses are factors that largely influence the setting of appropriate priorities. Let's consider an example that will clearly reflect the specifics of using the first or second scheme for calculating the simplified tax system.

Let's say a company provides services for printing and scanning documents. Its estimated expenses will be formed by purchasing paper and paint for MFPs (let’s agree that we have 2 of them and they were given to the company as a gift, and therefore are not included in the expenses), paying for electricity, as well as transferring labor compensation to employees.

Let's start with an analysis of the company's possible expenses. Let’s say the company employs 2 people with a salary of 25 thousand rubles. The cost of paper and paint with an average intensity of commercial use of one device of about 700 pages per day will be approximately 10 thousand rubles. per month. The required contributions to the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund for employees are about 30% of their salary. Thus, expenses based on the amounts that go towards paying the company’s employees and fulfilling social obligations will amount to 65 thousand rubles. (salary for two and 30% contributions to funds). We add 10 thousand rubles to them, which will be used to buy paper and paint. It turns out that the total monthly expenses of the company are 75 thousand rubles.

What are the company's expected earnings? The average cost of printing 1 sheet in large cities is 3 rubles. We multiply this figure by 700, and then by 30 (let’s assume that the company works every day). It turns out 63 thousand rubles. But we have 2 printers. In total they will bring 126 thousand rubles. revenue. Let us also scan about 100 images per day. The cost of processing each is on average 5 rubles. As a result, we earn about 15 thousand rubles from scanning. per month. The total revenue of the company for all services is 141 thousand. Profit taking into account expenses is 66 thousand rubles.

Which scheme to choose for paying the simplified tax system? We know the income and expenses. If we pay the state tax on revenue - 6% on 141 thousand rubles, then we will have 132 thousand 540 rubles left. Net profit in this case will be 57,540 rubles. If we pay the state a tax on the difference between income and expenses - 15% of 66 thousand rubles, then we will have 56,100 rubles left. net profit. Obviously, paying the simplified tax system when calculating tax on revenue in this case is more profitable.

Of course, these calculations represent a very rough sample. The simplified tax system may become unprofitable if for some reason, for example due to seasonal fluctuations in demand, the revenue is not as much as in our example. It is clear that the main clients of printing and scanning companies: students, schoolchildren, lyceums - relax in the summer. But the legislation does not provide for a temporary change in the tax regime in the summer. Therefore, the owner of a company providing the corresponding type of service should calculate the corresponding changes in the dynamics of demand when determining the optimal scheme of work in the simplified taxation system.

Taxes and fees under the simplified tax system

Under both schemes, the enterprise must fulfill its obligations not only to transfer taxes to the Federal Tax Service, but also to pay the necessary contributions to state funds - the Pension Fund of the Russian Federation, the Social Insurance Fund and the Compulsory Medical Insurance Fund. If the legal form of doing business is LLC, then the entrepreneur transfers the corresponding fees to the treasury only for his hired employees. If a person runs a business as an individual entrepreneur, then he must also make contributions to the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund for himself. At the same time, he has the right to credit 100% of them to pay taxes - calculated both on revenue and profit. Thanks to this opportunity, many entrepreneurs actually do not feel any additional financial burden due to the need to pay the corresponding fees for themselves.

As a rule, enterprises operating under the simplified tax system do not pay contributions and other types of taxes. However, there are a number of grounds provided by law for determining additional financial obligations of companies during the “simplified” procedure. Among these are fees associated with excise taxes. Their formation may be associated with the import into the territory of the Russian Federation of goods that require appropriate documents, the purchase of petroleum products, the sale of alcoholic products and others (including confiscated or mismanaged), as well as the sale of products that are imported into the Russian Federation from the Republic of Belarus. Some enterprises that operate under the simplified tax system pay state and customs duties, land, transport and water taxes, as well as fees provided for by law for the use of biological resources.

Payment of taxes under the simplified tax system and reporting procedures

We have studied the basic information about the simplified taxation regime for Russian enterprises, the simplified tax system. We have looked at what it is and what its main advantages are. Now we can explore some of the practical nuances of using the capabilities of "simplified". An interesting aspect concerns the procedure for paying the corresponding tax.

The legislation establishes specific deadlines for this obligation. The simplified tax system is a regime that requires enterprises to transfer the necessary fees to the budget on a quarterly basis. The legislation requires entrepreneurs working under the simplified tax system to make advance payments within 25 days from the end of the corresponding tax period. It could be the first quarter, half a year, 9 months. The fee after the end of the tax year can be transferred to the budget until March 31 - for LLC owners, until April 30 - for individual entrepreneurs.

Another important aspect of the practical work of an enterprise in the simplified taxation system is reporting. We noted above that the corresponding obligations of the business owner have been simplified - that is, sending a large number of reporting forms to the Federal Tax Service will not be required. In fact, the main document that an entrepreneur needs to periodically send to the Federal Tax Service is a tax return. It must be submitted before March 31 of the year following the reporting year - to the owners of the LLC, and before April 30 - to the individual entrepreneurs. A tax return is a standardized form, and the Federal Tax Service will always be able to issue a sample of it. The simplified tax system is a regime that is associated with a minimum volume of reporting procedures. However, one must not forget about the need to provide a declaration to the entrepreneur. A sample of filling out its first page may look something like this.

The structure of the document is very simple. The main thing is not to make a mistake in indicating personal data and figures reflecting business turnover.

If the company is a tax agent

For firms with status, the law predetermines additional obligations in terms of paying various fees to the treasury. Thus, companies that hire employees under employment contracts or order services under civil contracts must pay personal income tax on the corresponding compensation to employees or contractors.

Companies in the status of a tax agent are also required to perform a number of reporting procedures, which may supplement the list noted above. So, for example, enterprises of the relevant type must submit to the Social Insurance Fund a payslip drawn up in the prescribed form - by the 15th day of the month following the tax period. Tax agents have reporting obligations to the Pension Fund of the Russian Federation; they need to submit form RSV-1 to this institution by the 15th day of the second month following the reporting period. Individual information is also submitted to the Pension Fund within a similar time frame. In some cases, an enterprise has the status of a tax agent in the aspect. In this situation, the company needs to submit a corresponding declaration to the Federal Tax Service by the 20th day of the month that follows the reporting period. If the company pays dividends, then it is also necessary to submit a declaration, which will reflect the income tax figures.

At the end of the year, enterprises in the status of a tax agent must submit: a payslip to the Social Insurance Fund (by January 15), information on the average number of employees, a VAT return (by January 20), form RSV-1, as well as individual information to the Pension Fund of the Russian Federation (by January 15). February); certificates in form 2-NDFL (until April 1), declarations on land and transport taxes (until February 1).

How to switch to simplified tax system

So, if we try to explain the essence of the simplified tax system (what it is) in simple words, we can limit ourselves to the following formulation: the simplified tax system is a regime for paying fees to the treasury, which implies a minimal tax burden, and also represents a strong incentive for starting a business. But how can a business owner take advantage of the benefits that the “simplified system” provides? There are two main schemes for transferring a company’s activities to the appropriate mode.

The first involves the activation of the simplified tax system at the time of registration of the company with the Federal Tax Service. In this case, the entrepreneur must, along with the package of documents necessary to obtain a certificate of inclusion of the company in state registers, submit a notification to the Federal Tax Service. A special filling pattern has been established for the relevant document. The simplified tax system is a regime into which an enterprise can switch within 30 days after state registration by sending a corresponding document to the Federal Tax Service. He might look like this.

The second scheme assumes that the company will be transferred to the simplified tax system from other taxation regimes. The main thing is to keep in mind that the law sets certain time limits. The simplified tax system is activated only from the beginning of the next tax year. Under the second scheme, the entrepreneur must also submit a notification to the Federal Tax Service.

Disadvantages of the simplified tax system

So, we have studied the essence of the simplified tax system, what it is and how it is calculated. The advantages of “simplification” are obvious. But there are also some disadvantages of the simplified tax system. Thus, an enterprise whose turnover has sharply increased, for example after concluding a large contract, may lose the right to operate under a simplified taxation regime. In practice, this may mean the need for urgent additional payment of fees - for example, related to income tax. If an enterprise returns from the simplified tax system to the basic tax system, this will be accompanied by the need to submit a large number of reporting documents to the Federal Tax Service. This may be accompanied by significant labor costs for company specialists to fill them out. When switching to this regime, the simplified tax system will require the restoration of reporting, as well as VAT on capitalized assets.

Enterprises operating under OSN pay VAT. In turn, firms using the simplified tax system are not required to remit this tax to the state. In this sense, the simplified tax system significantly eases the financial burden of the company, but at the same time it can predetermine the reluctance of those counterparties who pay VAT to work with it. This is due to the specifics of legislation in the field of calculation and payment. The fact is that in some cases firms can count on its compensation - provided that the VAT is used by the counterparty. Since the simplified company does not transfer it to the budget, the number of its potential partners may decrease, since some of them may not benefit from cooperation if the counterparty works without VAT.

Sometimes entrepreneurs try to adapt to this aspect of the legislation, trying to issue invoices that contain a separate line with VAT. This is ineffective, lawyers say. The fact is that such a document predetermines the obligation of the enterprise itself to transfer the corresponding amount of VAT to the budget. Similarly, a corresponding declaration must be submitted to the Federal Tax Service.

It can also be noted that the tax base cannot be reduced by the amount of VAT under “simplified taxation” if the business owner pays fees on the company’s profits. Moreover, if an entrepreneur who works according to the simplified tax system, in order to increase loyalty on the part of the counterparty, issues invoices in which VAT is recorded, then the corresponding amounts of money that go to his current account can be recorded as income in the interpretation of the tax authorities, and with In this case, they must pay taxes.

If an entrepreneur working under the simplified system generates an invoice for the counterparty, in which VAT will be recorded, but does not transfer the corresponding amount to the budget, then the Federal Tax Service may, having discovered this violation, recover these funds from the company. Also, the Federal Tax Service may charge a penalty on the basis that the tax provided for by the Tax Code of the Russian Federation was not paid by the company. Similarly, sanctions provided for by the Tax Code of the Russian Federation can be imposed on a business for missing VAT returns.

Thus, in practice, attempts by entrepreneurs to circumvent the norms established by law regarding work with VAT are significantly complicated by other provisions of the laws. Therefore, many companies do not work according to the “simplified” system, because they want to retain the right to use deductions associated with calculations that include VAT. However, as many entrepreneurs believe, counterparties can always be attracted by lower prices for goods and services - and they will not care whether VAT is compensated or not.

Above, answering the question: “STS - what is it?” - we noted that companies can count on working in this mode only if they do not have branches. Many business representatives consider this criterion as a disadvantage of the “simplified approach”, since as the business grows, the entrepreneur will most likely need to open branches in other cities.

All Russian entrepreneurs, as well as foreign enterprises carrying out business activities in Russia, are required to pay income tax to the treasury of our country. To the extent that calculating tax for entrepreneurs is a rather complicated procedure, given that several types of tax need to be calculated for one entrepreneur, recently, namely since 2002, some enterprises can switch to the simplified tax system, which greatly simplifies the taxation procedure. Let's look at what the simplified tax system for individual entrepreneurs is in simple words, how the abbreviation stands for, and how it is calculated.

Decoding

The simplified taxation system is a simplified taxation system. For an ordinary person, this abbreviation means little, but for entrepreneurs, the system greatly facilitates their activities. The name of this system speaks for itself, that is, in fact, one tax replaces several, namely income tax, value added tax and others.

Only representatives of small and medium-sized businesses can use this taxation system; large entrepreneurs cannot use it. Thanks to the simplified tax system, beginning businessmen can significantly save money on paying taxes.

Please note that according to the simplification, entrepreneurs pay only one tax.

How to switch to simplified tax system

So, only entrepreneurs who meet certain conditions can apply the simplified taxation system. Firstly, the profit of the enterprise for one reporting period, namely one year, should not exceed 120 million rubles (since 2017). Secondly, the company’s staff should not exceed 100 people.

All individual entrepreneurs can switch to the simplified tax system. And you can do this in the following way: first you need to submit an application to the tax office at the place of registration of the organization. The application period is from October 1 to November 30 of the current year; the new tax system will be in effect for the next reporting period.

Please note that the decision to transfer to the simplified tax system is made by the tax authority, therefore, the application must indicate profit from business activities for 9 months, that is, for the period from the beginning of the year until the date of filing the application and the number of full-time employees.

Rates and calculation examples

For a taxpayer making payments under the simplified tax system, there are two tax rates:

• 6% is applied to the total profit of the enterprise without deducting expenses, this is if expenses do not exceed 60% of the total profit;
• 15% applies to income less expenses when production costs exceed 60% of revenue.

Now let’s figure out what is considered income of an individual entrepreneur under the simplified tax system. After all, only profits from business activities are taxed, so it is very important to know what kind of income is taken into account when calculating the tax. So, when calculating tax under the simplified system, all profits from business activities are taken into account, for example, proceeds from the sale of goods or services, funds received from leasing real estate or equipment, as well as other sources of income, including profits from issuing loans against interest. Even the profit of an enterprise in the form of property is subject to tax according to the simplified tax system. In other words, any income that is taken into account on the balance sheet of the enterprise.

There is a list of income that is not taken into account when forming the tax base:

1. Income of an individual entrepreneur outside the scope of his business activities, for example, income from the sale of property that is in personal use and is not the property of the enterprise.
2. Borrowed funds from an enterprise, for example, an entrepreneur needed a loan, and he received it in the form of cash or property, this is not a profit of the enterprise, but an obligation to the creditor, and accordingly there is no need to pay tax for it.
3. Deposit rate. There is one nuance here, for example, an enterprise that issued a loan at interest, on the profit from the borrower’s interest payments, he must pay tax, but the refinancing rate and another 5 percent are deducted from the interest rate.
4. Deposit and prepayment, if the enterprise budget receives a deposit or pledge from a counterparty, then this is not considered profit, but only security; after the transaction is completed and full payment is made, the funds will already be considered the entrepreneur’s revenue.
5. Subsidies received from the state are also not included in the formation of the tax base.

Please note that detailed information can be found in the Tax Code of the Russian Federation, Chapter 26.2.

How is tax calculated?

So, let’s look at specific examples of how the simplification for individual entrepreneurs is calculated. By the way, it should be noted that when switching to the simplified tax system, an entrepreneur has the right to choose at what rate he will pay tax, or, more precisely, from what amount it will be calculated, from net profit or total income. Let's consider both options.

Income and expenses when calculating the simplified tax system: example

Example

An individual entrepreneur received an income of 580 thousand rubles, his expenses amounted to 320 thousand rubles. How tax is calculated:

• 580000-6%=34800 rubles;
• 580000-320000=260000 rubles, 260000-15%=39000 rubles.

In general, each businessman will have to independently decide at what rate it would be more profitable for him to pay tax; from this example, it is obvious that 6% of revenue is more profitable than 15% of net profit.

Thus, what is a simplified taxation system for individual entrepreneurs? This is a system for small and medium-sized businesses in our country, which reduces the tax burden and greatly simplifies the work of accountants. By the way, you need to pay this tax once a year, no later than April 30 for the past period.

Types of taxation systems in the Russian Federation: OSNO, USN, UTII, Unified Agricultural Tax.

BASIC– general taxation system (classical). Most often used in enterprises. In the classical tax system BASIC, a legal entity (organization or individual entrepreneur) pays income tax, value added tax, unified social tax and other taxes, the need for payment of which is provided for by tax legislation, and also pays contributions to the Pension Fund, the Mandatory Medical Insurance Fund, and the Social Insurance Fund .

simplified tax system– simplified taxation system. It is a voluntary regime, under which organizations are exempt from paying: VAT, income tax, property tax, insurance premiums, and individual entrepreneurs are exempt from VAT, personal income tax, property tax, insurance premiums. Instead of these taxes, one tax is paid. Other taxes are paid in accordance with the general procedure. The use of the simplified tax system can significantly reduce the tax burden. To use it, you just need to send a notification to your local tax office. But it is important to remember that there is a whole list of activities for which the use of the simplified tax system is prohibited. It is presented in Art. 346.12. p.2 p.p. 1. second part of the Tax Code of the Russian Federation.

UTII- a single tax on imputed income. The taxation system in the form of an imputed taxation system is a tax regime mandatory for organizations and individual entrepreneurs in the case when they carry out the types of activities provided for by law and meet the requirements. When applying the imputed taxation system in relation to activities related to the payment of a single tax, organizations are exempt from paying: VAT, income tax, property tax, insurance premiums, and individual entrepreneurs are exempt from VAT, personal income tax, property tax, insurance premiums. Instead of these taxes, a single tax is paid. Other taxes are paid in accordance with the general procedure. From January 1, 2012, a phased abolition of UTII is planned. That is, by that time companies with no more than 15 people will be able to use it. In addition, the types of activities falling under this regime will be significantly reduced. Everyone is talking about the abolition of UTII, but no one can say exactly when it will happen.Instead of a single tax on imputed income for certain types of activities, a new bill (On May 17, a bill on the creation of a patent taxation system and the gradual abolition of the single tax on imputed income was approved in the first reading), It is proposed to establish a voluntary special tax regime “Patent taxation system”. Let us remind you that from 2012, individual entrepreneurs will be able to obtain a patent for the provision of services, and at the same time they will not have to pay income tax, property tax and VAT.

Unified agricultural tax– single agricultural tax. This mode, as a rule, is not in demand, so we won’t waste time on it.

Tax rates

In addition to the taxation systems in the Russian Federation, it is necessary to determine its object. That is, understand what the tax rate will be: 6% (income) or 5–15% (income reduced by the amount of expenses). To do this, it is enough to calculate the approximate income, the amount of expenses and the possibility of confirming expenses with primary documents (checks, delivery notes, waybills, etc.).

The object of taxation “income” is more profitable if:

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

Benefits of using the simplified tax system 2019

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

In our service you can prepare a free notification of the transition to the simplified tax system (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 for accounting? This question cannot be answered unequivocally, since it is possible that in your particular case the simplification will not be very profitable and not very simple. But we must admit that the simplified tax system is a flexible and convenient tool that allows you to regulate the tax burden of a business.

It is necessary to compare tax systems according to several criteria; we suggest briefly going through them, noting the features of the 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 salary taxes (which is incorrect from an accounting point of view, but understandable for those who pay these contributions). amount on average to 30% of the amounts paid to employees, and individual entrepreneurs are required to transfer these contributions also for themselves personally.

Tax rates under the simplified system are significantly lower than the tax rates of the general taxation system. For the simplified tax system with the object “Income”, the tax rate is only 6%, and since 2016, regions have the right to reduce the tax rate on the simplified tax system for income to 1%. For the simplified tax system with the object “Income minus expenses,” the tax rate is 15%, but it can also be reduced by regional laws down to 5%.

In addition to the reduced tax rate, the simplified tax system for income has another advantage - the possibility of a single tax due to insurance premiums transferred in the same quarter. Legal entities and individual entrepreneurs-employers operating under this regime can reduce the single tax by up 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 be no single tax payable at all.

On the simplified tax system Income minus expenses, you can take into account the listed insurance premiums 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 undoubtedly the most profitable tax system for a businessman if taxes are calculated based on the income received. The simplified system may be less profitable, but only in some cases, compared to the UTII system for legal entities and individual entrepreneurs and relative to 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 non-cash transfer. This is a requirement of Art. 45 of the Tax Code of the Russian Federation, according to which the organization’s obligation to pay tax is considered fulfilled only after presentation of a payment order to the bank. The Ministry of Finance prohibits paying LLC taxes in cash. We recommend that you open a current account on favorable terms.

2. Labor-intensive accounting and reporting on the simplified tax system

Based on this criterion, the simplified tax system also looks attractive. Tax accounting in a simplified system is maintained in a special Book of Income and Expenses Accounting (KUDiR) for the simplified tax system (form). Since 2013, simplified legal entities have also kept accounting records; individual entrepreneurs do not have such an obligation.

So that you can try outsourcing accounting without any material risks and decide whether it suits you, we, together with the 1C company, 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 general tax system and UTII, as well as individual entrepreneurs on UTII submit returns quarterly.

We must not forget that on the simplified tax system, except for the tax period, i.e. calendar year, there are also reporting periods - the first quarter, half a year, nine months. Although the period is called a reporting period, based on its results it is not necessary to submit a declaration according to the simplified tax system, but it is necessary to calculate and pay advance payments according to the KUDiR data, 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).

More details:

3. Disputes between simplified taxation system payers and tax and judicial authorities

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

For example, disputes with tax authorities over the recognition of expenses when calculating income taxes and the validity of losses bring businessmen even to the Supreme Arbitration Court (just such cases as tax authorities’ non-recognition of expenses for drinking water and toiletries in offices). Of course, taxpayers using the simplified tax system Income minus expenses must also confirm their expenses with correctly executed documents, but there is noticeably less debate 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.

Simplified people are also lucky in that they are not (except for VAT when importing goods into the Russian Federation), a tax that also provokes many disputes and is difficult to administer, i.e. accrual, payment and return from the budget.

The simplified tax system leads to much less often. This system does not have audit risk criteria such as reporting losses when calculating income tax, a high percentage of expenses in an entrepreneur’s income when calculating personal income tax, and a significant share of VAT to be reimbursed from the budget. The consequences of an on-site tax audit for a business are not relevant to the topic of this article; we only note that for enterprises the average amount of additional assessments based on its results is more than one million rubles.

It turns out that the simplified system, especially the simplified tax system for income, reduces the risks of tax disputes and on-site audits, and this must be recognized as an additional advantage.

4. Possibility of work of simplified taxation system payers 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 input VAT. A counterparty working with VAT will most likely refuse to work with a simplified tax unless its VAT costs are offset by a lower price for your goods or services.

General information about the simplified tax system 2019

If you find 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 who can still apply this taxation system.

Can apply simplified tax system in 2019

Taxpayers under the simplified tax system can be organizations (legal entities) and individual entrepreneurs (individuals), if they do not fall under a number of restrictions listed below.

An additional restriction applies to an already operating organization, which can switch to a simplified regime if, based on the results of 9 months of the year in which it submits a notice of transition to the simplified tax system, its income from 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, non-state 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 - participants in 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 the authorized capital consists entirely of contributions from public organizations of disabled people);
• organizations whose residual value of fixed assets is more than 150 million rubles.

They cannot apply the simplified tax system in 2019

Organizations and individual entrepreneurs also 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;
• those who did not report the transition to the simplified tax system within the time limits and in the manner established by law.

The simplified tax system also does not apply to the activities of private notaries, lawyers who have established law offices, and other forms of legal entities.

To avoid a situation in which you cannot apply the simplified tax system, we recommend that you carefully select OKVED codes for individual entrepreneurs or LLCs. If any of the selected codes corresponds to the activities above, then the tax office will not allow reporting on it to the simplified tax system. 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” (more 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 limitation on the possibility of such a choice applies to taxpayers who are parties to a simple partnership agreement (or joint activity), as well as a property trust management agreement. The object of taxation under the simplified tax system for them can only be “Income minus expenses.”

Tax base for the simplified tax system

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

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

• income from sales, i.e. revenue from the sale of goods, works and services of own production and previously purchased, and revenue 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 rate and amount differences, etc.

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

Tax rates for the simplified tax system

The tax rate for the simplified tax system Income option is generally equal to 6%. For example, if you received income in the amount of 100 thousand rubles, then the tax amount will be only 6 thousand rubles. In 2016, regions received the right to reduce the tax rate on the simplified tax system for income to 1%, but not everyone enjoys this right.

The usual rate for the simplified taxation system “Income minus expenses” is 15%, but regional laws of constituent entities 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 in force in your region at the tax office at your place of registration.

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

Which object to choose: simplified taxation system Income or simplified taxation system 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 for Income will be equal to the amount of tax on the simplified tax system for Income minus expenses:

Income*6% = (Income - Expenses)*15%

In accordance with this formula, the amount of the simplified tax system will be equal when expenses amount to 60% of income. Further, the greater the expenses, the less tax will be payable, i.e. with equal incomes, the simplified tax system Income minus expenses option 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 on the simplified tax system Income minus expenses:

Expenses for the simplified tax system Income minus expenses must be properly documented. Unconfirmed 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 performance of work, i.e. invoice for transfer of goods or act for services and works;

Closed list of expenses. Not all expenses, even correctly documented 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 Tax Code of the Russian Federation.

Special procedure for recognizing certain types of expenses. So, in order for the simplified tax system “Income minus expenses” to take into account the costs of purchasing goods intended for further sale, it is necessary not only to document the payment of 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- sales do not mean the actual payment for the goods by your buyer, but only the transfer of the goods into his ownership. This issue was considered in Resolution of the Supreme Arbitration Court of the Russian Federation No. 808/10 dated June 29. 2010, according to which “... it does not follow from 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 costs of purchasing a product intended for further sale, the simplifier must pay for this product, capitalize it and sell it, i.e. transfer ownership to its buyer. The fact that the buyer paid for this product will not matter when calculating the tax base on the simplified tax system Income minus expenses.

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. Let’s assume that a trading and intermediary company using the simplified tax system received an advance payment in the amount of 10 million rubles, of which 9 million rubles. must be transferred to the supplier for the goods. If for some reason you did not manage to pay the supplier in the reporting quarter, then based on its results you must pay an advance payment based on the income received of 10 million rubles, i.e. 1.5 million rubles (at the usual rate of 15%). Such an amount can be significant for the simplified taxation system payer, who works with the buyer’s money. In the future, after proper registration, these expenses will be taken into account when calculating the single tax for the year, but the need to pay such amounts at once may become an unpleasant surprise.

2. Possibility to reduce the single tax on the simplified tax system Income from paid insurance premiums. It was already said above that in this mode the single tax itself can be reduced, and in the simplified taxation system Income minus expenses, insurance premiums can be taken into account when calculating the tax base.

✐Example ▼

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

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

✐Example ▼

The procedure for switching to the simplified tax system

Newly registered business entities (individual entrepreneurs, LLCs) can switch to the simplified tax system by submitting their application 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 inspectorates request two copies of the notification, but some Federal Tax Service Inspectors require three. One copy will be given back to you with a tax office stamp.

If, at the end 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 made.

In our service you can prepare a free notification of the transition to the simplified tax system (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 they must submit a notification no later than December 31 of the current year (notification forms are similar to those indicated above). As for UTII payers who have stopped conducting a certain type of activity on imputation, they can apply for the simplified tax system within a year. The right to such a transition is given by paragraph 2 of paragraph 2 of Article 346.13 of the Tax Code of the Russian Federation.

Single tax for simplified tax system 2019

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

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

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

Tax and reporting periods on the simplified tax system

As we have already discussed above, the calculation of the single tax differs between the simplified tax system Income and the simplified tax system Income minus expenses in their rate and tax base, but they are the same for them.

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

The deadlines for paying advance payments for the single tax are as follows:

• based on the results of the first quarter - April 25;
• based on the results of the half year - July 25;
• based on the results of nine months - October 25.

The single tax itself is calculated at the end of the year, taking into account all quarterly advance payments already made. Deadline for paying tax 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, a penalty in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation is charged for each day of delay. If the single tax itself is not transferred at the end of the year, then in addition to the penalty, a fine of 20% of the unpaid tax amount will be imposed.

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

Calculated based on a single tax, increasing, i.e. summing up the total from the beginning of the year. When calculating the advance payment based on the results of the first quarter, you must multiply the calculated tax base by the tax rate, and pay this amount by April 25.

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

The calculation of an 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 resulting amount is reduced by advances already paid for the previous three and six months. The remaining amount must be paid by October 25.

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

Tax calculation for simplified tax system Income 6%

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

✐Example ▼

Individual entrepreneur Alexandrov on the simplified tax system Income, who does not have employees, received an income of 150,000 rubles in the 1st quarter. and paid insurance premiums for himself in March in the amount of 9,000 rubles. Advance payment in 1 quarter. 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 there is no need to pay it.

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

The entrepreneur’s income for the third quarter was 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 income received since the beginning of the year: (150,000 + 220,000 + 179,000 = 549,000 rubles) and multiply it by 6%.

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

By the end of the year, IP 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 13,158 rubles*.

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

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

Tax calculation 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  ▼

Let's enter the quarterly income and expenses of the company Vesna LLC, operating under 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 paid on time.

Let's calculate the advance payment for the six months: income on an accrual basis (1,000,000 + 1,200,000) minus expenses on an accrual basis (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: income on an accrual basis (1,000,000 + 1,200,000 + 1,100,000) minus expenses on an accrual basis (800,000 +900,000 + 840,000) = 760,000 * 15% = 114,000 rubles. Let us subtract from this amount the advance payments paid for the first and second quarters (30,000 + 45,000) and get an advance payment for 9 months equal to 39,000 rubles.

To calculate the single tax at the end of the year, we sum up 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 calculate 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 the advance payments paid from this figure (30,000 + 45,000 + 39,000 = 114,000), the remaining amount of 60 thousand rubles will be the amount of the single tax payable at the end of the year.

For taxpayers using the simplified tax system Income minus expenses, there is also 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 absent altogether (if a loss is received).

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

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

Who can apply the simplified tax system

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

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

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

What taxes does the simplified tax system replace?

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

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

simplified tax system in 2019

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

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

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

How to calculate tax

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

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

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

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

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

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

Simplified betting

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

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

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

BCC under simplified tax system

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

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

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

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

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

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

Tax return under the simplified tax system

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

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

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

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

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

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

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

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

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

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

The simplified annual financial statements consist of a balance sheet, a statement of financial results and appendices to them (statement of changes in capital, statement of cash flows, report on the intended use of funds) (clause 1 of article 14 of the Federal Law of December 6, 2011 No. 402 -FZ).

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