How to pay taxes SP on a simplified system. What is the simplified taxation system for IP

19.10.2019

Any business plan of an individual entrepreneur must contain information about the taxation system that is optimal for him, otherwise the merchant will have to face a cut in revenue, as well as unreasonable and considerable tax expenses. The consequences of an incorrectly chosen taxation system are usually ruin and termination of entrepreneurial activity.

Before considering this special taxation regime for citizens engaged in entrepreneurial activities, it is necessary to understand what the essence of the simplified tax system is.

Simplified taxation system is a special regime provided for by the provisions tax code Russian Federation, which implies the payment of a simplified tax and the provision of certain preferences. A prerequisite application of this mode is record keeping.

Simplification implies some nuances regarding the payment of tax deductions to the state budget. So, if you are an entrepreneur who is on the simplified tax system, you need to pay single tax. At the same time, you are exempt from income tax. individuals, income tax, value added tax, property tax, land tax, etc.

Simplification is beneficial for small and medium-sized businesses, because:

it can be used by both entrepreneurs and legal entities;
under the effect of simplification falls much more species activities;
replaces known general taxes;
need to submit fewer reports;
can be combined with other tax regimes;
bookkeeping is easy to figure out on your own.

How to switch to the simplified tax regime?

When a citizen receives the status of an individual entrepreneur, he automatically switches to the main taxation system (OSN), unless he prefers a different tax regime. The simplified regime is optional and mandatory, it can be selected when submitting documents for the creation of an IP, no later than 30 (thirty) days from the date of registration or at the end of the calendar year. By the way, you have the right to count on the application of the simplified tax system only if you carefully and legibly fill out an application for the transition to this system taxation.

How to register an individual entrepreneur in a simplified mode?

To register an individual entrepreneur on the simplified taxation system (STS), you will need to prepare and submit the following documents to the tax office:

Application R26001 on state registration of an individual entrepreneur;
Receipt of payment state duty in the amount of 800 rubles;

If your decision to apply the simplified tax system is final, then simultaneously with the documents for state registration You should apply for the transition to a simplified taxation system in the form 26.2-1, in the event that you wish to consider, you have 30 days to document your final intentions. In this case, the application for the transition to the simplified tax system must be submitted to the tax inspector in 2 (two) copies so that you have confirmation of the transfer to the tax registration of this paper. In this case, you will have the right to apply a simplified tax immediately after being entered into the register.

The form is completed in the following order. All required fields are filled in the application, including the full name of the individual entrepreneur, tax authority code, tax identification number, object of taxation, the period from which the right to apply the simplified regime arises. In the columns of the application, you do not need to enter information that does not apply to your type of activity. The application is signed, dated and stamped by the entrepreneur (if any). The application form does not need to be stitched.

If you had intentions to apply the simplified tax system after registering an individual entrepreneur, then you need to submit an application to the tax authority for the transition to the simplified tax system no later than 30 days from the date of obtaining the status of an individual entrepreneur and entering information into the USRIP (in this case, also, by analogy, (two copies).

However, among the calendar year, it will not be possible to change the taxation regime to the simplified tax system. The next opportunity to change the type of taxation to a simplified one is possible only from January 1 of the calendar year. The tax office is obliged to put a mark and, if the entrepreneur has the relevant requirements, provide a response paper (in form 26.2-2 or 26.2-3) confirming the status of an individual entrepreneur with the right to apply a simplified tax regime.

What are the deadlines for paying USN tax?

By analogy with other taxation systems, there are certain deadlines payment of taxes and other obligatory payments on the simplified system. Insurance premiums for individual entrepreneurs are paid without innovations - no later than the end date of the calendar year. The tax for the activities of individual entrepreneurs is paid no later than the 25th three times: in April, July and October. Also, it is necessary to pay tax on the results of annual activities (for a calendar year).

What are the advantages of simplifying for IP?

The convenience of this regime is that instead of the known general taxes, you are required to pay only one. Another advantage is the payment of tax to the state budget once a quarter and the submission of reports once a year.

The amount of tax can be reduced by the amount of insurance contributions made. You can figure out the simplification yourself without resorting to the help of an accountant. There are two types of simplified tax regime:

Income (tax rate 1-6%). STS-income is beneficial to use if your expenses make up at least half of your income or it is difficult to confirm them on paper. Well this kind of special treatment is suitable for accounting and consulting services, renting real estate and movable property
Income reduced by the amount of expenses (floating tax rate of 5-15% depending on the region, OKVED and the amount of income). STS income minus expenses is suitable for in large numbers regular expenses that can be documented before the tax office. Suitable, for example, for trade, animal husbandry, small shops. The main risk for an entrepreneur when applying this regime is the non-recognition by the tax authority of the expenses stipulated in the tax return: in case of disagreement with the formation of the tax base, the individual entrepreneur faces additional tax, as well as penalties and fines.

The legislation provides for cases of mandatory compulsory withdrawal of the right to apply the simplified taxation regime. An entrepreneur is deprived of the right to apply the simplified tax system in the following cases:

If you have not communicated your intentions in writing;
Branches and representative offices were opened;
The share of participation of another company in the legal entity is more than 25%;
Your OKVEDs will be the activities of pawnshops, insurance companies, notaries and lawyers, activities in the securities market;
Exceeding the maximum allowable annual income (120 million rubles).

Can the simplified tax regime be combined with other taxation systems?

The simplified taxation system can be applied both independently and simultaneously with other tax regimes.

First of all, it should be noted that under no circumstances (forms or type of activity) the simplified tax system and the OSN in the activities of one individual entrepreneur can be combined, since they are mutually exclusive.

The Simplified System and the Patent Regime (PSN) are allowed to be exercised at the same time, since the patent covers only one type of commercial activity. If a merchant does not need a patent for other types and it is beneficial for him to use the simplified tax system in relation to other declared OKVED, he has the right to combine the simplified tax system and PSN.

The single tax on imputed income (UTII) and the simplified tax system are not mutually exclusive and can be combined in the same way as with the PSN.

The combination of the Unified Agricultural Tax (ESKhN) and the simplified tax system is expressly prohibited by the norms of the current legislation.

In conclusion, it should be noted that it is easy and profitable for an individual entrepreneur to work on a simplified taxation system, however, if you do this without the help of accounting support, then there may be real risks of fines and penalties. Better question entrust the selection of the taxation system and support of the merchant's activities to professionals.

It is possible to prepare documents for registering an individual entrepreneur on the simplified tax system quickly and efficiently with the help of specialists from the Legal Moscow company. By contacting us for the passage of this procedure, you can be sure of the quality of services provided and the transparency of prices.

You can completely entrust us with the support of the IP registration procedure by ordering this turnkey service.

The Simplified Taxation System (STS) is one of the taxation regimes, according to which organizations and individual entrepreneurs pay taxes and contributions in a special manner.

The use of the simplified tax system greatly facilitates tax and accounting. A simplified taxation system was introduced federal law dated July 24, 2002 N 104-FZ.

The simplified tax system for individual entrepreneurs is one of the most convenient taxation regimes. Among its main advantages is a lower administrative and tax burden compared to other taxation regimes. As a rule, new individual entrepreneurs and organizations choose the USN.

In our today's material, we will understand how the simplified tax system is applied for individual entrepreneurs in 2018, and we will answer many other related questions.

Pros and cons of USN

The main advantages of the USN are:

Simplified tax accounting.
No need to submit financial statements to the tax office.
The ability to choose an acceptable object of taxation (6% - "income" or 15% - "income minus expenses"). Since 2015 local legislatures have the right to reduce tax rates for their regions at their own discretion. In some regions, tax holidays are provided for the simplified tax system for two years.
Innings tax returns is made once a year (in accordance with the Tax Code of the Russian Federation, the tax period for the USN is a calendar year).
Exemption from the payment of personal income tax (in terms of income received from entrepreneurial activity).

The disadvantages of the USN are as follows:

1. Not all types of entrepreneurial activity are subject to the simplified taxation system. They do not have the right to apply the simplified tax system for individual entrepreneurs (organizations) that:

carry out banking or insurance activities;
notaries and lawyers (private practice);
investment funds;
organizations engaged in the production of excisable goods;
non-state pension funds.

A complete list of activities in respect of which the simplified tax system for individual entrepreneurs cannot be applied in 2017 is contained in paragraph 3 of Article 346.12 of the Tax Code of the Russian Federation.

2. Applying the simplified tax system, an individual entrepreneur does not have the right to open branches (representative offices).

3. Limitation of the list of expenses that reduce the tax base (subject to the choice of the object "income minus expenses").

4. In the event of a loss, an individual entrepreneur on the simplified tax system is not exempt from paying the minimum tax.

5. The likelihood of losing the right to apply the simplified tax system (with an increase in the number of employees or when receiving income in excess of the norm).

Application and transition to the simplified tax system

To individual entrepreneur could apply the simplified tax system in 2018, a number of conditions must be met:

the number of employees of an individual entrepreneur should not be more than 100 people;
annual income should not exceed 150 million rubles.

All types of activities fall under the USN, except for those listed in paragraph 3 of Article 346.12 of the Tax Code of the Russian Federation.

You can switch to the simplified tax system from other taxation systems starting from the next calendar year (notification is submitted no later than December 31). You can switch from UTII to the simplified tax system from the beginning of the month in which the obligation to pay this tax was terminated (in accordance with clause 2, article 346.13 of the Tax Code of the Russian Federation).

Types of simplified taxation system and tax calculation

An individual entrepreneur on the simplified tax system can independently choose the object of taxation:

"income" - 6%;
"income minus expenses" - 15%.

The USN tax for individual entrepreneurs in 2018 is calculated as follows: Tax rate x Tax base.

The tax is paid by individual entrepreneurs on the amount of income received in the amount of 6% or 15% “income minus expenses”.

For taxpayers who apply the "revenue minus expenses" of 15%, the minimum tax rule applies. The amount of tax in this case is 1% of the actual tax received.

It must be paid before:

for legal entities— until March 31 of the year following the reporting year;
for entrepreneurs - until April 30 of the year following the reporting year.

To determine the amount of the minimum tax, it is necessary to summarize the data for the year in the Book of Income and Expenses (in the Income section in column 4). Then multiply the resulting amount by 1%. This will be the amount of the minimum tax. Next, calculate the USN tax for the year in the standard manner. Compare these two results, and if the minimum tax exceeds the regular STS tax, then it will be necessary to pay the minimum tax.

An example of calculating the minimum tax on the simplified tax system

Initial data:

IP income for 2017 is 37,600,000 rubles.

IP expenses for 2017 40,000,000 rubles.

40,000,000 - 37,600,000 = - 2,400,000 rubles.

At the end of the year, the IP turned out to be a loss. The usual STS tax for 2017 in this situation is 0. Therefore, the individual entrepreneur must pay a minimum tax in the amount of:

37,600,000 x 1% = 376,000 rubles

To transfer the minimum tax for 2017, you must specify the BCC - 182 1 05 01021 01 1000 110.

Tax payment and reporting

Individual entrepreneurs pay tax in advance or at the end of the year. Advance payments must be made no later than 25 calendar days from the end of the reporting period. The paid payments are credited against the tax at the end of the tax period (clause 5, article 346.21 of the Tax Code of the Russian Federation).

After that, you need to fill out the USN declaration and submit it to the tax office. Individual entrepreneurs submit a declaration once a year no later than April 30 of the year following the expired tax period.

Payment of IP tax at the end of the year is also made no later than April 30 of the year following the expired tax period. If the last day of payment of an advance payment or tax at the end of the year falls on a weekend or holiday, then the tax must be transferred no later than the next business day.

You can pay the tax through the client bank. For this, it is necessary to form payment order and make payment.

The tax return under the simplified tax system is submitted to the tax office at the place of residence of the taxpayer. The deadline for submitting the document is no later than April 30 of the year following the expired tax period.

Declaration of the simplified tax system for 2017, approved by order No. ММВ-7-3/ [email protected] Federal Tax Service dated February 26, 2016

According to the letter of the Federal Tax Service of Russia dated December 25, 2013 No. GD-4-3 / [email protected], taxpayers, starting from 01/01/2014, when filling out the declaration in the field "OKATO code" must indicate the OKTMO code.

If the activity of the individual entrepreneur on the simplified tax system was terminated, then the tax will still have to be paid. Payment must be made no later than the 25th day of the month following the month in which business activities were terminated (clause 8, article 346.13 of the Tax Code of the Russian Federation).

The procedure and conditions for the beginning and termination of the application of the simplified tax system

According to Art. 346.13 of the Tax Code of the Russian Federation, organizations and individual entrepreneurs planning to switch to a simplified taxation system from the next calendar year must submit an application to the IFTS at the location of the organization or the place of residence of the individual entrepreneur no later than December 31 of the calendar year preceding the calendar year starting from which they are switching to a simplified taxation system.

You can switch to the simplified tax system from other taxation regimes only from the beginning of the calendar year.

The notification indicates the selected object of taxation. Organizations shall also indicate in the notification the residual value of fixed assets and the amount of income as of October 1 of the year preceding the calendar year from which they switch to the simplified taxation system.

The residual value of fixed assets in 2018, in relation to the possibility of switching to the simplified tax system, should not exceed 150 million rubles. In 2017, the government increased the amount of residual value compared to 2016 by 50 million rubles.

The amount of income for 9 months of 2017 (as of October 1) should not exceed 90 million rubles. This amount was also increased compared to 2016 by two times from 45 million rubles. up to 90 million rubles

For an established organization or a registered individual entrepreneur, it is sufficient to notify the IFTS of the application of the simplified taxation system within 30 days from the date of registration. In this case, the organization or individual entrepreneur is recognized as taxpayers applying the simplified taxation system from the date of their registration with the tax authority indicated in the certificate of registration with the tax authority.

This is what the simplified taxation system for individual entrepreneurs looks like in 2018. We remind you that the reader can ask any questions of interest in the comments to the material. Our consultant will respond as soon as possible.

Requisites for paying the simplified tax system 2018-2019 - what you should pay attention to Special attention when filling out a payment order, do they differ for organizations and individual entrepreneurs, what were the changes in recent times, - answers to these and some other questions you will find in our article.

USN payments made in 2018-2019

In 2019, STS payers must make the following payments for this tax:

the final payment for 2018, calculated according to the declaration, taking into account the advance payments made during this year;
3 quarterly advance payments for 2019.

What are the details for paying the simplified tax system for 2018 and 2019? Are there any differences between them and how do these details depend on the category of the payer and the object of taxation? Let's watch.

There are no fundamental differences from the details of previous years in the details for paying the simplified tax system for 2018 and in similar data for payment documents issued for 2019. That is, the details for the payment of USN tax for 2018 and 2019 are the same. They still do not depend on the category of the payer (legal entity or individual entrepreneur) and differ depending on the object of taxation (income or income minus expenses). The main difference is in the CBC. For income simplification, it is one, and for income-expenditure it is another. Well, in the basis of payment, each will indicate its object of taxation.

Just in case, we recall that since 2017, a separate BCC for the minimum tax paid under income and expenditure simplification has been abolished. Now this KBK coincides with the one that must be indicated for the tax calculated in the usual manner according to the simplified tax system “income minus expenses”.

In terms of all other data, when making a payment for the payment of the simplified tax system for 2018-2019 (for a cashless transfer) or a receipt for paying the simplified tax system (for individual entrepreneurs) for 2018-2019 (when paying tax in cash through a bank), the taxpayer will indicate the same data that cited in these documents in the previous year. Consider how to fill in the payment order fields in 2019 for each of the USN objects.

Learn about the main fields of a payment order.

Details for paying tax on the object "income" in 2018-2019

In field 101 "Status of the taxpayer" indicate 09 - the value for individual entrepreneurs or 01 - for companies.
In field 18 "Type of operation" put down 01.
In field 21 "Priority of payment" indicate 5.
In field 22 "Code" select 0 (when paying a tax or advance) or the code specified in the requirement of the Federal Tax Service.
In field 24 "Purpose of payment" they write: "Advance payment" or "Payment of the simplified tax system for the object" income "".
In field 104 "KBK" put down 182 1 05 01011 01 1000 110.
In field 105 "OKTMO" the code is indicated in accordance with the territorial affiliation of the individual entrepreneur or company.
In field 106 "Basis of payment" is selected depending on the specific situation: TP (current payments), TR (payment based on the requirements of the Federal Tax Service) or ZD (payment of debts).
In field 107 "Tax period" indicate the corresponding period for which payment is made: DG.00.2018, Q.01.2019, Q.02.2019, Q.03.2019. Next years- Similarly.
In field 108 "Document number" is set to 0 for payment of tax and advances. In the case of payment based on the penalties of the Federal Tax Service Inspectorate - the number of the tax authorities' claim.
In field 109 "Document date" 0 is entered (when paying an advance); when paying tax - the date of signing the declaration submitted to the IFTS. When paying at the request of the tax, the date of the request is put.

Read about the rules for maintaining the register required for calculating tax under the simplified tax system in the material .

Payment details for the object "income minus expenses" in 2018-2019

In field 101, 09 is entered for individual entrepreneurs or 01 for companies.
In field 18 indicate 01.
In field 21 - 5.
In field 22 - 0 or the code provided for by the tax requirement.
In field 24 they write: “Payment of an advance payment” or “Payment of tax under the simplified tax system for the object “income reduced by the amount of expenses””.
In field 104 put down BCC 182 1 05 01021 01 1000 110.
Field 105 indicates the code in accordance with the place of registration of the individual entrepreneur or company.
In field 106 - either TP, or TR, or ZD.
In field 107 — DG.00.2018, QU.01.2019, QU.02.2019, QU.03.2019. The following years are similar.
In field 108, put down 0 or the number of the requirement of the Federal Tax Service.
In field 109, put 0 for advances, and for tax payment - the date of signing of the declaration submitted to the Federal Tax Service. In the case of payment at the request of the IFTS, the date of the request is affixed.

A sample of filling out a payment order can be downloaded.

And as we said above, since 2017, with the above BCC (182 1 05 01021 01 1000 110), a payment document is also issued to pay the minimum tax charged as 1% of income, if the tax calculated from the difference between income and expenses turned out to be less than this value.

For information on whether a loss is possible with income-expenditure simplification and how to take it into account for taxation, read the article .

Results

Each "simplifier", subject to the conditions established by Ch. 26.2 of the Tax Code of the Russian Federation, is obliged to calculate the amount of tax according to the simplified tax system, having previously chosen the object of taxation that is optimal for itself: “income” or “income reduced by the amount of expenses”. Taking into account the tax object assigned to the "simplified" when filling out a payment order for a tax or an advance payment under the simplified tax system, he should correctly fill in the fields "KBK" and "Purpose of payment". And of course, do not forget to check with your tax authority its current details: bank name, BIC, current and correspondent accounts.

The choice of taxation system should be made before the start of registration as an individual entrepreneur. The simplified taxation system for individual entrepreneurs is the most popular taxation system for novice businessmen. It provides for individual entrepreneurs the opportunity to conduct bookkeeping and tax accounting in a simplified manner. And, importantly, it is not necessary to have a special specialized education.

What is USN

The main advantage of simplified taxation is the ability to minimize the tax burden by paying taxes in a very affordable amount, which is a significant factor for citizens starting their own business. What does this system represent for individual entrepreneurs?

The application of the USN IP provides for the replacement by the payment of a single tax such taxes as:

personal income tax (regarding income received from entrepreneurial activity, except for the tax paid on income that is taxed at certain tax rates);
VAT (except VAT, which is payable according to the import of products into the customs territory of the Russian Federation);
property tax (regarding the property that is used by the individual entrepreneur).
The simplified taxation system for individual entrepreneurs reserves the right to retain the current scheme for conducting cash transactions and fulfilling the duties of tax agents, which are provided for by the Tax Code of the Russian Federation.

Types of simplified tax system for individual entrepreneurs

This taxation system is beneficial and convenient due to the fact that 3 general taxes are replaced by one. Moreover, the entrepreneur has the opportunity to choose its size.

When choosing a simplified system, it is necessary to select an object of taxation (one of two):

"Income" - tax rate 6%;
“Income minus expenses” - from 5 to 15% (this depends on the regional location, type of activity, as well as the amount of income received from this type of activity).

Applying the simplified tax system “Income”, an individual entrepreneur is not entitled to write off expenses for fixed assets, a significant reduction in the tax base due to the costs of a fixed asset is available only on the simplified tax system “Income minus expenses”.

In addition to the fact that expenses must be confirmed, be economically justified, and also comply with the list set out in Art. 346.16 of the Tax Code of the Russian Federation, the following mandatory conditions must be met:

the cost of the purchase must be paid in full;
the fixed asset must be acquired for use in entrepreneurial activities;
registration of ownership (for example, in the case of the acquisition of a work car or office space).

The need for this solid purchase should be skillfully justified, because if the tax authorities have questions, the expenses may be recognized as illegal and additional tax with penalties and fines may be charged.

Cash discipline IP on the simplified tax system

This is keeping records of ongoing cash transactions (that is, the receipt and expenditure of money). The main document for their registration is the cash book. It contains all information about the movement of cash funds of the individual entrepreneur. The tax authority has the right to arrange unexpected checks of cash discipline.

At least, this is how it all happened until June 1, 2014, until the new Instructions on the procedure for conducting cash transactions came into force. Central Bank RF. According to their provisions, an individual entrepreneur on any of the forms of taxation may not keep records on cash transactions. It is also not necessary to draw up income and expenditure documentation and set a cash limit.

Individual entrepreneurs using the simplified tax system, and also engaged in the provision of services, including may refuse cash register and replace checks by issuing forms strict accountability. And it is now the prerogative of not only tax authorities, but also taxpayers to decide the issue of having a cash register under the simplified tax system.

But if the IP on the simplified tax system leads retail, in such a situation, it is mandatory for him to use cash registers.

Documentation of individual entrepreneurs on the simplified tax system

To date, on the eve of 2015, the documents for IP-simplifiers remain unchanged. Documentation can be submitted in 2 types:

by registered mail, personally or through a representative in the Federal Tax Service;
using the Internet (using various online accounting services, for example, "My Finance" and others, which help to avoid mistakes in filling out documentation by automating all stages and prompts for each operation).

Individual entrepreneurs on the simplified tax system 6% are served by:

report on the average number of employees for the reporting period - until January 20;
declaration (if there are no income and / or expenses - zero reporting) until 30 April.

Individual entrepreneurs on the simplified tax system 15% are served by:

report on the average number of employees for the reporting period - until January 20,
declaration (if there are no income and / or expenses - zero reporting) - until April 30,
certificate (form 2-NDFL) - until April 1,
individual information about employees - quarterly,
reports to the PFR and the FSS - quarterly.

Payment of IP tax on the simplified tax system

Individual entrepreneurs make advance payments on simplified taxation every quarter (but no later than the 25th day of the month following the reporting quarter). The tax is paid based on the results of the reporting period once a year no later than April 30. If the reporting is zero, then it is not necessary to pay tax, since there is no tax base.

In addition to the tax, entrepreneurs on the simplified tax system pay fixed insurance and pension contributions. It should be noted that without employees, an individual entrepreneur on the simplified tax system pays a fixed contribution only for himself, and an individual entrepreneur on the simplified tax system with employees - both for himself and for his employees.

Please note that an individual entrepreneur on simplified taxation is not exempt from paying absolutely all taxes. The transport and land tax of individual entrepreneurs on the simplified tax system are not included in the list of taxes, from the payment of which, upon transition to the simplified tax system, they are exempted in accordance with Art. 346.11 p. 2 of the Tax Code of the Russian Federation.

How to switch to USN

Individual entrepreneurs who have expressed a desire to switch from the next calendar year to simplified taxation are required to notify the tax office at their place of residence no later than December 31 of the calendar year that precedes the calendar year from which they will switch to the simplified tax system. AT this notice they must indicate the chosen object of taxation.

As for newly registered individual entrepreneurs, they have the right to notify of their transition to the simplified tax system no later than 30 days from the date of registration in tax office, which is recorded in his certificate of tax registration.

Individual entrepreneurs who have ceased to be UTII payers have the right, on the basis of a notification, to make the transition to the simplified tax system (right from the beginning of the month in which their obligation to pay UTII was terminated).

Taxpayers who have switched from the simplified tax system to another taxation regime can again make the transition to simplified taxation no earlier than 12 months after they lost the right to use simplified taxation.

It is impossible to state unequivocally that the simplified tax system is the most comfortable taxation system for accounting, since in each specific case Simplification will probably not be profitable enough, and not so simple. However, it should be recognized that the simplified tax system is a very flexible and convenient tool that allows you to regulate the tax burden of a business.

The text below describes what taxes an individual entrepreneur pays under the simplified tax system. The article will be useful to those who are just thinking about starting a business, as well as citizens who are afraid to work legally, fearing exorbitant tax fees. In fact, there is nothing terrible in the tax list and the fees for businessmen in the country are quite acceptable.

In the Russian Federation, businessmen who have issued an IP carry out labor activity, applying the taxation regimes regulated by the code of tax laws of the country. Based on the requirements of the taxation system, the IP transfers funds to the state treasury, in addition to this, there are mandatory fees that do not depend on the tax regime.

Today, there are several tax systems in the country, the most complex and burdensome is the traditional one - OCHO, three more are recognized as lightweight - a single (it is also called UTII or "imputation"), agricultural tax (ECXH) and PSN - patent system. The simplified tax system is considered the most desirable and simplest - a simplified regime that allows you to save on tax fees and conduct business more efficiently.

Why is USN good?

This is a special tax regime designed to make life easier for small and medium-sized businesses, to simplify the tax and Accounting and allow the burden of payments to the state treasury to be reduced. On the "simplified", the object of taxation can only be income or income minus expenses. This system is considered voluntary, that is, an entrepreneur can independently decide to work on the simplified tax system. To do this when registering an individual entrepreneur, it is necessary to submit an application to the tax service in which the entrepreneur expresses a desire to work on a “simplified”. You can switch to this mode already in the process of work. Legislation allows such a transition once a year, from January 1. But there are also legal restrictions. Firms that do not have the right to work on the USN:

In which more than one hundred employees work.
Having an income of more than 58 million 805 thousand rubles.
The fixed assets of which are over 150 million rubles.
Third-party firms in which they have more than 25% of the share.

The big advantage of the “simplified” system is the differentiated tax rate, that is, the decision on its size is made by the municipalities. A rate of fifteen percent is considered standard for the income-minus-expenses financial base and six for income alone.

Firms operating on the simplified tax system are exempted from such types of tax deductions as:

profitable collection;
VAT for firms not working for export;
personal income tax for private entrepreneurs;
property fee (excluding objects, the financial base for which is determined by the cadastral value).

Tax fees for "simplification"

Each individual entrepreneur, regardless of the taxation system (including the simplified tax system), pays in without fail: customs duties, taxes on transport, land, property, mining, water and biological resources and so on. Consider what fees are required for entrepreneurs on the simplified tax system.

Businessmen are required to make quarterly advance payments (preliminary payments), which must be transferred to the state treasury for the first quarter, six months, nine months and a year. The Code of Tax Laws of Russia states that on the "simplified" tax is paid no later than the 25th day of the month, more precisely - in April, July and October.

For "simplified", a single tax is established, which is paid depending on the financial base chosen by the individual entrepreneur. It has already been mentioned that these can be:

Only income

Subject to a rate of 1% to 6%, depending on the decision of the municipal authorities (unless otherwise established in the region, the maximum rate). The tax calculated using this method can be reduced (by no more than half) on insurance premiums, sick leave, non-reimbursable social security contributions and additional social security contributions. If during the year the businessman did not conduct business and did not receive any income, he is still obliged to report to the tax service by providing a zero declaration.

Income minus expenses

They are subject to a rate of 15% (regions can reduce it to 5%, for Crimean and Sevastopol individual entrepreneurs - up to 3%). Article No346 of the Tax Code of the Russian Federation indicates closed lists expenses and income that are used to calculate the amount of tax. This type of tax has minimum threshold. If an individual entrepreneur has worked at a loss or the amount of tax at the rate of “income minus expenses” is less than one percent of income, the entrepreneur is obliged to pay exactly this minimum.

At the same time, if the IP has less than twenty-five employees, reports on income tax, papers for the FSS and PF RF can be handed over in paper form, large quantity workers obliges the businessman to do it in in electronic format. The declaration on the simplified tax system in the tax office will be accepted on paper without question.

Video - Tax for "simplified" in 2017

Summarize

The USN or “simplified tax system” is indeed the most comfortable tax regime in Russia, allowing entrepreneurs to quickly, simply, and most importantly, with little stress for the budget, pay tax. Calculating it is just as simple, the main thing is to determine the financial base and know exactly what cash receipts and expenses can be taken into account when taxing.