Tax code per USN per year. Tax Code for Beginners. Increased income limit for sleep

1. The simplified system of taxation by organizations and individual entrepreneurs is applied along with other taxation regimes stipulated by the legislation of the Russian Federation on taxes and fees.

The transition to or return to other taxation regimes is carried out by organizations and individual entrepreneurs voluntarily in the manner prescribed by this chapter.

2. The application of the simplified taxation system by organizations provides for their exemption from the obligation to pay corporate income tax (with the exception of tax paid on income taxed at tax rates provided for in paragraphs 1.6, 3 and 4 of Article 284 of this Code), corporate property tax ( except for the tax paid in respect of immovable property, the tax base for which is determined as their cadastral value in accordance with this Code). Organizations applying the simplified taxation system are not recognized as value added taxpayers, with the exception of value added tax payable in accordance with this Code when importing goods into the territory of the Russian Federation and other territories under its jurisdiction (including tax amounts subject to payment upon completion of the customs procedure of a free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region), as well as value added tax paid in accordance with Articles 161 and 174.1 of this Code.

Other taxes, fees and insurance premiums are paid by organizations applying the simplified taxation system in accordance with the legislation on taxes and fees.

3. The application of a simplified taxation system by individual entrepreneurs provides for their exemption from the obligation to pay tax on personal income (in relation to income received from entrepreneurial activity, with the exception of tax paid on income in the form of dividends, as well as on income taxed at tax rates provided for in paragraphs 2 and 5 of Article 224 of this Code), property tax of individuals (in relation to property used for entrepreneurial activity, with the exception of objects of taxation with property tax of individuals included in the list determined in accordance with paragraph 7 of Article 378.2 of this Of the Code, taking into account the specifics provided for by the second paragraph of clause 10 of Article 378.2 of this Code). Individual entrepreneurs applying the simplified taxation system are not recognized as value added tax payers, with the exception of value added tax payable in accordance with this Code when importing goods into the territory of the Russian Federation and other territories under its jurisdiction (including tax amounts, payable upon completion of the customs procedure of the free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region), as well as value added tax paid in accordance with Articles 161 and 174.1 of this Code.

Other taxes, fees and insurance premiums are paid by individual entrepreneurs using a simplified taxation system in accordance with the legislation on taxes and fees.

4. For organizations and individual entrepreneurs applying the simplified taxation system, the current procedure for conducting cash transactions and the procedure for submitting statistical reports are preserved.

5. Organizations and individual entrepreneurs applying the simplified taxation system are not exempt from the duties of tax agents, as well as the duties of the controlling persons of controlled foreign companies provided for by this Code.

Commentary on Art. 346.11 of the Tax Code of the Russian Federation

Commented Art. 346.11 of the Tax Code of the Russian Federation establishes general provisions regarding the simplified tax system.

The simplified tax system is used by both organizations and individual entrepreneurs and is applied along with other taxation regimes. And the transition to the simplified tax system or a return to other taxation regimes is carried out by organizations and individual entrepreneurs on a voluntary basis.

The essence of the simplified tax system and its attractiveness lies in the fact that the payment of a number of taxes is replaced by the payment of a single tax, which is calculated on the basis of the results of the taxpayer's economic activity for the tax period. Organizations and entrepreneurs can switch to the application of the simplified taxation system on a voluntary basis, subject to certain conditions. Note that the simplified tax system gives additional advantages in the form of the ability to apply the cash method of accounting for income and expenses.

Please note that from January 1, 2015, clauses 2 and 3 of Art. 346.11 of the Tax Code of the Russian Federation are in effect in new editions.

So, paragraph 2 of Art. 346.11 of the Tax Code of the Russian Federation (as amended by Federal Laws of April 2, 2014 N 52-FZ "On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation", dated November 24, 2014 N 376-FZ " On amendments to parts one and two of the Tax Code of the Russian Federation (in terms of taxation of profits of controlled foreign companies and income of foreign organizations) ") provides that the use of the simplified tax system by organizations provides for their exemption from the obligation to pay:

a) corporate income tax (with the exception of tax paid on income taxed on

tax rates provided for in clauses 1.6, 3 and 4 of Art. 284 of the Tax Code of the Russian Federation);

b) tax on property of organizations (with the exception of tax paid in relation to objects

real estate, the tax base for which is determined as their cadastral value in accordance with the Tax Code of the Russian Federation).

At the same time, organizations applying the simplified tax system are still not recognized as VAT taxpayers, with the exception of VAT payable in accordance with the Tax Code of the Russian Federation when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, as well as VAT paid in accordance with from st. 174.1 of the Tax Code of the Russian Federation.

Clause 3 of Art. 346.11 of the Tax Code of the Russian Federation (as amended by Federal Laws of November 24, 2014 N 376-FZ "On Amending Parts One and Two of the Tax Code of the Russian Federation (with regard to taxation of profits of controlled foreign companies and income of foreign organizations)", dated November 29, 2014 N 382-FZ "On Amendments to Parts One and Two of the Tax Code of the Russian Federation") provides that the use of the simplified tax system by individual entrepreneurs provides for their exemption from the obligation to pay:

a) personal income tax (in relation to income received from entrepreneurial activity, with the exception of tax paid on income in the form of dividends, as well as on income taxed at tax rates provided for in clauses 2 and 5 of article 224 of the Tax Code of the Russian Federation);

b) tax on property of individuals (in relation to property used for entrepreneurial activity, with the exception of objects of taxation with tax on property of individuals included in the list determined in accordance with clause 7 of article 378.2 of the Tax Code of the Russian Federation, taking into account the specifics provided for in para. 2 clause 10 of article 378.2 of the Tax Code of the Russian Federation).

Individual entrepreneurs applying the simplified tax system, as before, are not recognized as VAT taxpayers, with the exception of VAT payable in accordance with the Tax Code of the Russian Federation when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, as well as value added tax, paid in accordance with Art. 174.1 of the Tax Code of the Russian Federation.

Also, according to paragraph 5 of Art. 346.11 of the Tax Code of the Russian Federation (as amended by the Federal Law of November 24, 2014 N 376-FZ "On Amendments to Parts One and Two of the Tax Code of the Russian Federation (in terms of taxation of profits of controlled foreign companies and income of foreign organizations)") organizations and individual entrepreneurs that apply the simplified taxation system are not exempted from the duties of tax agents, as well as the duties of the controlling persons of controlled foreign companies provided for by the Tax Code of the Russian Federation.

Other taxes are paid by organizations and individual entrepreneurs using the simplified tax system, in accordance with the legislation on taxes and fees.

In accordance with paragraph 4 of Art. 346.11 of the Tax Code of the Russian Federation for organizations and individual entrepreneurs applying the simplified tax system, the current ones remain:

a) the procedure for conducting cash transactions. The Central Bank of the Russian Federation approved Ordinance dated March 11, 2014 N 3210-U "On the procedure for conducting cash transactions by legal entities and a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses" and Ordinance dated October 7, 2013 N 3073-U " On the implementation of cash settlements ", which entered into force on June 1, 2014;

b) the procedure for submitting statistical reports. The procedure for submitting primary statistical data and administrative data to the subjects of official statistical accounting is regulated in Art. 8 of the Federal Law of November 29, 2007 N 282-FZ "On official statistical accounting and the system of state statistics in the Russian Federation."

By order of the Federal Tax Service of Russia dated November 2, 2012 N ММВ-7-3 / [email protected] approved forms of documents for the application of the simplified tax system. By order of the Federal Tax Service of Russia dated November 16, 2012 N ММВ-7-6 / [email protected] the format for submitting documents to the tax authority for the application of the simplified taxation system in electronic form was approved.

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

Benefits of using the simplified tax system 2019

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

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

The simplified system combines two different taxation options, differing in the tax base, tax rate and the procedure for calculating taxes:

• STS Income,

Is it always possible to say that the STS is the most profitable and easy-to-account tax system? It is impossible to answer this question unequivocally, since it is possible that in your particular case the simplification will be both not very profitable and not very simple. But we must admit that the STS 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 propose to briefly go through them, noting the features of a simplified tax system.

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

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

Simplified tax rates 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, the regions have received the right to reduce the tax rate on the simplified tax system 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 up to 5%.

In addition to the reduced tax rate, the STS Income has another advantage - the possibility of a single tax at the expense of the insurance premiums listed in the same quarter. Legal entities and individual entrepreneurs-employers working in 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 not be a single tax to be paid at all.

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

Thus, the STS is undoubtedly the most profitable tax system for a businessman if taxes are calculated based on the income received. Less profitable, but only in some cases, the simplified system can be compared to the UTII system for legal entities and individual entrepreneurs and in relation to the cost of a patent for individual entrepreneurs.

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

2. Labor intensity of accounting and reporting on the simplified tax system

According to this criterion, the STS also looks attractive. Tax accounting on the simplified system is kept in a special Book of Income and Expenses (KUDiR) for the simplified tax system (form,). Since 2013, legal entities on a simplified basis also maintain accounting, an individual entrepreneur does not have such an obligation.

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

Reporting on the simplified tax system is represented by just 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 common tax system and UTII, as well as individual entrepreneurs at UTII submit declarations on a quarterly basis.

We must not forget that on the STS, in addition to the tax period, i.e. calendar year, there are also reporting periods - the first quarter, six months, nine months. Although the period is called the reporting period, according to its results it is not necessary to submit a declaration 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 the calculation of advance payments are given at the end of the article).

3. Disputes between payers of the simplified tax system and tax and judicial authorities

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

For example, disputes with tax authorities over the recognition of expenses when calculating income tax and the validity of losses bring businessmen even to the Supreme Arbitration Court (which is only the case for tax authorities not recognizing expenses for drinking water and toiletries in offices). Of course, taxpayers on the STS Income minus expenses must also confirm their expenses with correctly drawn up documents, but there are noticeably fewer disputes about their validity. Closed, i.e. strictly defined, the list of expenses that can be taken into account when calculating the tax base is given in article 346.16 of the Tax Code of the Russian Federation.

The simplified people are also lucky 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.

STS is much less likely to lead to. On this system, there are no such risk criteria for inspections 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 business are not related to the topic of this article, we only note that for enterprises the average amount of additional charges based on its results is more than one million rubles.

It turns out that the simplified system, especially the version of the STS Income, reduces the risks of tax disputes and on-site inspections, and this must be recognized as an additional advantage.

4. Possibility of work of taxpayers of the simplified taxation system with taxpayers in other regimes

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

General information about USN 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 start our acquaintance with the simplified tax system with the one who can still apply this taxation system.

Can apply simplified tax system in 2019

Organizations (legal entities) and individual entrepreneurs (individuals) can be taxpayers on the simplified tax system, if they do not fall under a number of restrictions specified below.

An additional restriction applies to an already operating organization, which can switch to a simplified regime, if, according to the results of 9 months of the year in which it submits a notification of the 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, private pension funds, professional participants in the securities market, microfinance organizations;
• organizations with branches;
• state and budgetary institutions;
• organizations conducting and organizing gambling;
• foreign organizations;
• organizations - participants in production sharing agreements;
• organizations, the share of participation in which 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, the residual value of fixed assets in which is more than 150 million rubles.

Cannot apply the simplified tax system in 2019

Organizations and individual entrepreneurs cannot use the simplified tax system:

• producing excisable goods (alcohol and tobacco products, cars, gasoline, diesel fuel, etc.);
• mining and selling minerals, except for the widespread ones, such as sand, clay, peat, crushed stone, building stone;
• those who 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 frame and in the manner prescribed 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 lawyer formations.

To avoid a situation in which you cannot apply the simplified tax system, we recommend that you carefully consider the choice of OKVED codes for individual entrepreneurs or LLC. If any of the selected codes correspond to the activities above, then the tax will not allow reporting on it to the simplified tax system. For those who doubt their choice, we can offer the service of free selection of OKVED codes.

Object of taxation on the simplified tax system

A distinctive feature of the simplified tax system is the possibility of the taxpayer voluntarily choosing the object of taxation between “Income” and “Income reduced by the amount of expenses” (which is 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 informed the tax office before December 31 of his intention to change the object from the new year.

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

Tax base on the simplified tax system

For the object of taxation "Income", the tax base is the monetary 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. Income on the simplified tax system is recognized as:

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

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

Tax rates for the simplified tax system

The tax rate for the STS Income option is generally 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, the regions received the right to reduce the tax rate on the STS Income to 1%, but not everyone enjoys this right.

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

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

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

There is a fairly conventional formula that allows you to show at what level of expenses the amount of tax on the STS Income will be equal to the amount of tax on the STS Income minus expenses:

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

In accordance with this formula, the STS tax amounts will be equal when expenses amount to 60% of income. Further, the more expenses are, the less tax payable will be, i.e. with equal incomes, the STS option will be more profitable. Income minus expenses. 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 STS Income minus expenses:

STS expenses Income minus expenses must be properly documented. Unconfirmed expenses will not be included in the tax base calculation. To confirm each expense, you must have a document confirming its payment (such as a receipt, account statement, payment order, cash register receipt) and a document confirming the transfer of goods or the provision of services and the performance of work, i.e. invoice for the transfer of goods or an act for services and works;

Closed list of expenses. Not all expenses, even if they are properly executed and economically justified, can be taken into account. A strictly limited list of expenses recognized for the STS Income minus expenses is given in Art. 346.16 of the Tax Code of the Russian Federation.

A special procedure for recognizing certain types of expenses. So, in order for the STS 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 for these goods to the supplier, but also to sell them to your buyer (Article 346.17 of the Tax Code of the Russian Federation).

An important point- selling means not the actual payment for the goods by your buyer, but only the transfer of the goods into his ownership. This issue was considered in the Resolution of the Supreme Arbitration Court of the Russian Federation No. 808/10 of 29.06. 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 set off the costs of purchasing a product intended for further sale, the simplified person must pay for this product, register and sell, i.e. transfer ownership to your buyer. The fact that the buyer pays for this product when calculating the tax base on the STS Income minus expenses will not matter.

Another difficult situation is possible if you received an advance payment from your customer at the end of the quarter, but did not manage to transfer money to the supplier. Suppose a trading and intermediary company on the simplified tax system received an advance payment of 10 million rubles, of which 9 million rubles. must be paid for the goods to the supplier. If, for some reason, they did not have time to settle accounts with the supplier in the reporting quarter, then according to its results it is necessary to pay an advance payment based on the received income of 10 million rubles, i.e. 1.5 million rubles (at the usual rate of 15%). Such an amount can be significant for the STS payer who works with the buyer's money. In the future, after correct registration, these costs will be taken into account when calculating the single tax for the year, but the need to pay such amounts right away may become an unpleasant surprise.

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

✐Example ▼

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

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

✐Example ▼

The procedure for switching to the simplified tax system

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

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

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

Already working legal entities and individual entrepreneurs can switch to the simplified tax system only from the beginning of a new calendar year, for which a notification must be submitted no later than December 31 of the current year (notification forms are similar to those indicated above). As for UTII payers who have ceased to conduct 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 the simplified tax system 2019

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

• VAT must be paid to simplified taxpayers when importing goods into the Russian Federation;
• Enterprises must also pay property tax on the STS, if this property, according to the law, will be valued at its 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, a single tax replaces personal income tax from entrepreneurial activity, VAT (except for VAT when imported into the territory of the Russian Federation) and property tax. Individual entrepreneurs can receive exemption from paying tax on property used in business if they apply to their tax office with a corresponding statement.

Tax and reporting periods on the simplified tax system

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

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

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

• according to the results of the first quarter - April 25;
• at the end 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 advance payments already made quarterly. The deadline for payment of tax on the simplified taxation system at the end of 2019:

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

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

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

Calculated according to the accruing single tax, i.e. summarizing from the beginning of the year. When calculating the advance payment for the first quarter, the calculated tax base must be multiplied by the tax rate, and this amount must be paid by April 25.

Considering the advance payment for the first half of the year, the tax base received for 6 months (January-June) must be multiplied by the tax rate, and from this amount the advance payment already paid for the first quarter must be deducted. The remainder must be transferred to the budget by 25 July.

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

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

Tax calculation for STS Income 6%

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

✐Example ▼

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

In the second quarter, an income of 220,000 rubles was received, for a total of half a year, i.e. from January to June, the total amount of 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 the six months: (370,000 * 6%) - 9,000 - 9,000 = 4,200 rubles. The payment was made on time.

The entrepreneur's income for the third quarter 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 the entire income received from 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 the advance payments transferred at the end of the second quarter (4,200rubles). In total, the sum of the advance payment for nine months will be: (32,940 - 28,000 - 4,200 = 740 rubles).

Until the end of the year, IE Aleksandrov earned another 243,000 rubles, and his total annual income was 792,000 rubles. In December, he paid the remaining amount of insurance premiums of 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 rubles). 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 were paid (4,200 + 740 = 4,940 rubles) and insurance premiums (9,000 + 9,000 + 10,000 + 13 158 = 41,158 rubles).

The sum 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 paid insurance premiums.

Tax calculation for STS Income minus expenses 15%

The procedure for calculating advance payments and tax under the STS 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 it makes no sense to focus on them.

✐Example  ▼

Let's enter quarterly income and expenses of the company LLC "Vesna", operating on the STS mode Income minus expenses, in the table:

Advance payment for 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 half a year: income on an accrual basis (1,000,000 + 1,200,000) minus expenses on a cumulative total (800,000 + 900,000) = 500,000 * 15% = 75,000 rubles minus 30,000 rubles. (paid down payment 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 a cumulative total (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 we will receive an advance payment for 9 months equal to 39,000 rubles.

To calculate the single tax for the year, we summarize all income and expenses:

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

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

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

For taxpayers on the simplified tax system Income minus expenses there is also an obligation to calculate the minimum tax at the rate of 1% of the amount of income received. It is calculated only at the end of the year and is paid only if the tax charged in the usual manner is less than the minimum or is absent at all (upon receipt of a loss).

In our example, the minimum tax could have been 47 thousand rubles, but Vesna LLC paid a total of 174 thousand rubles a single tax, 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 there would be an obligation to pay the minimum tax.

1. Organizations and individual entrepreneurs who have expressed a desire to switch to the simplified taxation system from the next calendar year, notify the tax authority 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 from which they switch to simplified taxation system.

The notification indicates the selected object of taxation. Organizations 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.

Taxpayers - organizations, information about which is entered in the unified state register of legal entities on the basis of Article 19 of the Federal Law of November 30, 1994 N 52-FZ "On the enactment of part one of the Civil Code of the Russian Federation", in the notification of the transition to a simplified taxation system from January 1, 2015, the residual value of fixed assets and the amount of income as of October 1, 2014 are not indicated.

2. The newly created organization and the newly registered individual entrepreneur have the right to notify of the transition to the simplified taxation system no later than 30 calendar days from the date of registration with the tax authority specified in the certificate of registration with the tax authority issued in accordance with paragraph 2 of this Of the Code. In this case, the organization and the individual entrepreneur are 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.

Organizations, information about which is included in the unified state register of legal entities on the basis of Article 19 of the Federal Law of November 30, 1994 N 52-FZ "On the Enactment of Part One of the Civil Code of the Russian Federation", which have expressed a desire to switch to a simplified taxation system from January 1 2015, has the right to notify the tax authority about this no later than February 1, 2015.

Organizations, information about which is included in the unified state register of legal entities on the basis of Article 19 of the Federal Law of November 30, 1994 N 52-FZ "On the Enactment of Part One of the Civil Code of the Russian Federation" taking into account part 4 of Article 12.1 of the Federal Constitutional Law of 21 March 2014 N 6-FKZ "On the acceptance of the Republic of Crimea into the Russian Federation and the formation of new subjects within the Russian Federation - the Republic of Crimea and the federal city of Sevastopol", has the right to notify the tax authority about this no later than April 1, 2015.

Organizations and individual entrepreneurs that have ceased to be taxpayers of the single tax on imputed income have the right, on the basis of a notification, to switch to a simplified taxation system from the beginning of the month in which their obligation to pay the single tax on imputed income was terminated. In this case, the taxpayer must notify the tax authority of the transition to the simplified taxation system no later than 30 calendar days from the date of termination of the obligation to pay the single tax on imputed income.

3. Taxpayers applying the simplified taxation system are not entitled to switch to a different taxation regime before the end of the tax period, unless otherwise provided by this article.

4. If, according to the results of the reporting (tax) period, the income of the taxpayer, determined in accordance with and subparagraphs 1 and 3 of paragraph 1 of this Code, exceeded 150 million rubles and (or) during the reporting (tax) period there was a discrepancy with the requirements established by paragraphs 3 and 4 and paragraph 3 of this Code, such a taxpayer shall be deemed to have lost the right to apply the simplified taxation system from the beginning of the quarter in which the specified excess and (or) non-compliance with the specified requirements was admitted.

In the event that a taxpayer applies both a simplified taxation system and a patent taxation system, when determining the amount of income from sales for the purpose of observing the restriction established by this paragraph, income under both specified special tax regimes is taken into account.

In this case, the amounts of taxes payable when using a different taxation regime are calculated and paid in the manner prescribed by the legislation of the Russian Federation on taxes and fees for newly created organizations or newly registered individual entrepreneurs. The taxpayers specified in this paragraph do not pay penalties and fines for late payment of monthly payments during the quarter in which these taxpayers switched to a different tax regime.

The value of the maximum income of the taxpayer specified in the first paragraph of this clause, which restricts the taxpayer's right to use the simplified taxation system, is subject to indexation in the manner prescribed by clause 2 of this Code.

4.1. If, based on the results of the tax period, the taxpayer's income, determined in accordance with and with subparagraphs 1 and 3 of paragraph 1 of this Code, did not exceed 150 million rubles and (or) during the tax period there was no inconsistency with the requirements established by paragraphs 3 and 4 and paragraph 3 of this Code, such a taxpayer has the right to continue applying the simplified taxation system in the next tax period.

5. The taxpayer is obliged to inform the tax authority about the transition to a different taxation regime, carried out in accordance with paragraph of this article, within 15 calendar days after the expiration of the reporting (tax) period.

6. A taxpayer applying the simplified taxation system has the right to switch to a different taxation regime from the beginning of the calendar year, notifying the tax authority about this no later than January 15 of the year in which he intends to switch to a different taxation regime.

7. A taxpayer who has switched from the simplified taxation system to a different taxation regime has the right to switch back to the simplified taxation system no earlier than one year after he has lost the right to apply the simplified taxation system.

8. In the event that a taxpayer terminates entrepreneurial activity in respect of which the simplified taxation system was applied, he is obliged to notify the tax authority at the location of the organization or the place of residence of an individual entrepreneur about the termination of such activity, indicating the date of its termination, no later than 15 days from the date of termination of such activity. activities.

The single tax under the simplified tax system is paid by companies and entrepreneurs who voluntarily switched to the “simplified tax system”. For the object of taxation "income" the rate is 6%. For the object of taxation "income minus expenses" the rate is 15%. This material, which is part of the "Tax Code" for Dummies "cycle, is dedicated to Chapter 26.2 of the Tax Code of the Russian Federation" Simplified Taxation System ". This article is available, in simple language, tells about the procedure for calculating and paying a single "simplified" tax, about the objects of taxation and tax rates, as well as about the timing of reporting. Please note: The articles in this series only provide a general overview of taxes; for practical activities, you must refer to the primary source - the Tax Code of the Russian Federation

Who can apply the simplified tax system

Russian organizations and individual entrepreneurs who voluntarily chose the simplified tax system and who have the right to use this system. Companies and entrepreneurs who have not expressed a desire to switch to the "simplified" system, by default, apply other taxation systems. In other words, the transition to the payment of a single “simplified” tax cannot be compulsory.

Fill out and submit a notification of the transition to the simplified tax system via the Internet

What taxes do not need to be paid when applying the simplified tax system

In the general case, organizations that have switched to the "simplified" system are also exempted from property tax. Individual entrepreneurs - from personal income tax and property tax of individuals. In addition, both do not pay value added tax (except for VAT on imports). Other taxes and fees must be paid in accordance with the general procedure. So, "simplified" must make payments for compulsory insurance from the salaries of employees, withhold and transfer personal income tax, etc.

However, there are exceptions to the general rules. So, from January 1, 2015, some "simplified" have to pay property tax. From that date, the exemption from the payment of this tax does not apply to real estate objects in respect of which the property tax base is determined as the cadastral value. This property includes, for example, retail and office real estate (clause 1 of Art. Tax Code of the Russian Federation, clause 3 of Art. Tax Code of the Russian Federation).

Where the simplified system operates

Throughout the Russian Federation without any regional or local restrictions. The rules for switching to the simplified tax system and returning to other taxation systems are the same for all Russian organizations and entrepreneurs, regardless of location.

Who is not entitled to switch to the simplified tax system

Organizations that have opened branches, banks, insurers, budgetary institutions, pawnshops, investment and non-state pension funds, microfinance organizations, as well as a number of other companies.

In addition, the “simplified” is prohibited for companies and entrepreneurs that produce excisable goods, extract and sell minerals, work in the gambling business, or have switched to paying a single agricultural tax.

Restrictions on the number of employees, the value of fixed assets and the share in the authorized capital

It is not entitled to switch to a simplified system of organization and individual entrepreneurship if the average number of employees exceeds 100 people. The transfer ban also applies to companies and entrepreneurs with a residual value of fixed assets of more than 150 million rubles.

In addition, in the general case, STS cannot be applied to enterprises if the share of participation in them of other legal entities is more than 25%.

How to switch to the simplified tax system

Organizations that do not belong to the above categories can switch to the simplified tax system if their income for the period from January to September did not exceed 112.5 million rubles. If this condition is met, you must submit a notification to the tax office no later than December 31, and from January next year, you can apply the "simplified tax". After 2019, the specified limit must be multiplied by the deflator coefficient. For 2020, the value of the coefficient is 1. This means that the marginal amount of income in 2020 has remained the same.

Entrepreneurs who do not belong to the above categories can switch to the simplified tax system, regardless of the amount of income for the current year. To do this, they need to submit a notification to the tax office no later than December 31, and from January next year the individual entrepreneur will be able to apply the simplified taxation system.

Newly created enterprises and newly registered individual entrepreneurs have the right to apply a simplified system from the date of registration with the tax office. To do this, you must submit a notification no later than 30 calendar days from the date of tax registration.

Organizations and individual entrepreneurs who have ceased to be taxpayers of UTII can switch to a "simplified tax" system from the beginning of the month in which their obligation to pay a single "imputed" tax was terminated. To do this, you must submit a notification no later than 30 calendar days from the date of termination of the obligation to pay UTII.

Violation of the deadlines for filing an application for the application of the simplified tax system deprives a company or an entrepreneur of the right to use the simplified system.

How long do you need to apply the "simplified"

A taxpayer who switched to the simplified tax system must apply it until the end of the tax period, that is, until December 31 of the current year inclusive. Until that time, it is impossible to voluntarily abandon the STS. You can change the system of your own free will only from January 1 of the next year, about which you need to notify the tax office in writing.

Early transition from the simplified system is possible only in cases where a company or entrepreneur has lost the right to a “simplified system” within a year. Then the abandonment of this system is mandatory, that is, it does not depend on the desire of the taxpayer. This happens when revenues for a quarter, six months, nine months or a year exceed 150 million rubles (after 2019, the specified value must be multiplied by the deflator coefficient, in 2020 this coefficient is 1). Also, the right to the simplified tax system is lost when the criteria for the number of employees, the cost of fixed assets or the share in the authorized capital cease to be met. In addition, the right to “simplified” is lost if the organization falls into the “forbidden” category in the middle of the year (for example, opens a branch or starts producing excisable goods).

The termination of the application of the "simplified taxation" occurs from the beginning of the quarter in which the right to it is lost. This means that an enterprise or individual entrepreneur, starting from the first day of such a quarter, must recalculate taxes using a different system. In this case, interest and fines are not charged. In addition, if the right to a simplified system is lost, the taxpayer must notify the tax inspectorate in writing about the transition to a different taxation system within 15 calendar days after the end of the relevant period: a quarter, half a year, nine months or a year.

If the taxpayer has ceased to engage in activities in respect of which he applied the simplified system, then within 15 days he must notify his inspectorate.

Objects "STS income" and "STS income minus expenses". Tax rates

A taxpayer who switched to a simplified system must choose one of two objects of taxation. In fact, these are two ways of calculating a single tax. The first object is income. Those who chose it summarize their income for a certain period and multiply it by 6%. The resulting figure is the size of the single "simplified" tax. The second object of taxation is income reduced by the amount of expenses (“income minus expenses”). Here the tax is calculated as the difference between income and expenses multiplied by 15%.

The Tax Code of the Russian Federation gives the regions the right to establish a reduced tax rate depending on the category of the taxpayer. A rate reduction can be entered both for the “income” object and for the “income minus expenses” object. You can find out what preferential rates are accepted in your area by contacting your tax office.

You need to choose an object of taxation even before switching to the simplified tax system. Further, the selected object is applied throughout the entire calendar year. Then, starting from January 1 of the next year, you can change the object, having previously notified your tax office of this no later than December 31. Thus, you can move from one object to another no more often than once a year. There is an exception: the parties to a joint venture agreement or a property trust agreement are deprived of the right to choose, they can only use the “income minus expenses” object.

How to record income and expenses

Taxable income under the simplified tax system is the proceeds from the main activity (income from sales), as well as amounts received from other activities, for example, from the lease of property (non-operating income). The list of expenses is strictly limited. It includes all popular cost items, in particular, wages, the cost and repair of fixed assets, the purchase of goods for further sale, and so on. But at the same time, there is no such item in the list as "other expenses". Therefore, the tax authorities are strict during inspections and cancel any costs that are not directly mentioned in the list. All income and expenses should be recorded in a special book, the form of which is approved by the Ministry of Finance.

With a simplified system, it applies. In other words, income is generally recognized at the time the money is received on the current account or at the cash desk, and expenses are recognized at the time when the organization or individual entrepreneur has paid off the obligation to the supplier.

Maintain tax and accounting records under the simplified tax system in an intuitive web service

How to calculate a single "simplified" tax

It is necessary to determine the tax base (that is, the amount of income, or the difference between income and expenses) and multiply it by the appropriate tax rate. The tax base is calculated on an accrual basis from the beginning of the tax period, which corresponds to one calendar year. In other words, the base is determined during the period from January 1 to December 31 of the current year, then the calculation of the tax base starts from zero.

Taxpayers who have chosen the object "income minus expenses" must compare the amount of the single tax received with the so-called minimum tax. The latter is equal to one percent of income. If the single tax calculated in the usual way turned out to be less than the minimum, then the minimum tax must be transferred to the budget. In subsequent tax periods, the difference between the minimum and “regular” tax may be included in expenses. In addition, those for whom the object is "income minus expenses" can carry forward losses in the future.

When to transfer money to the budget

No later than the 25th day of the month following the reporting period (quarter, half year and nine months), you need to transfer the advance payment to the budget. It is equal to the tax base for the reporting period multiplied by the relevant rate, minus advance payments for prior periods.

At the end of the tax period, it is necessary to transfer to the budget the total amount of the unified "simplified" tax, and different payment deadlines are set for organizations and entrepreneurs. So, enterprises must transfer money no later than March 31 of the next year, and individual entrepreneurs - no later than April 30 of the next year. When listing the total amount of tax, you should take into account all advance payments made during the year.

In addition, taxpayers who have chosen the object “income” reduce advance payments and the total amount of tax on mandatory pension and medical insurance contributions, contributions to compulsory insurance in case of temporary disability and in connection with maternity, to voluntary insurance in case of temporary disability of employees, and also for sick leave payments for employees. At the same time, the advance payment or the total tax amount cannot be reduced by more than 50%. In addition to this, from January 1, 2015, the possibility of reducing the tax by the full amount of the paid trade tax was introduced.

How to report under the simplified tax system

You need to report on the single "simplified" tax once a year. Companies must submit a declaration on the simplified taxation system no later than March 31, and entrepreneurs - no later than April 30 of the year following the expired tax period. Reporting for the quarter, six months and nine months is not provided.

Taxpayers who have lost the right to a "simplified tax" must submit a declaration no later than the 25th day of the next month.

Companies and individual entrepreneurs who have ceased to engage in activities falling under the “simplified” procedure must submit a declaration no later than the 25th day of the next month.

Combining the simplified tax system with imputation or with the patent system

A taxpayer has the right to charge “imputed” tax for some types of activity, and a single tax under the simplified tax system for others. It is also possible that an entrepreneur applies a “simplified tax system” for some types of activity, and a patent taxation system for others.

In this case, it is necessary to keep separate records of income and expenses related to each of the special modes. If this is not possible, then costs should be allocated in proportion to income from activities subject to different tax systems.

At the same time, these two provisions are recognized as income (expenses) of the month of transition to the calculation of the tax base for corporate income tax using the accrual method. When an organization switches to a simplified tax system with an object of taxation in the form of income reduced by the amount of expenses, the residual value of acquired (constructed, manufactured) fixed assets and acquired (created by the organization itself) intangible assets that were paid before the transition to a simplified taxation system, in the form of the difference between the purchase price (construction, manufacture, creation by the organization itself) and the amount of accrued depreciation in accordance with the requirements of Ch. 25 of the Tax Code of the Russian Federation.

Chapter 26.2. simplified taxation system

New edition of Art. 346.14 of the Tax Code of the Russian Federation 1. The object of taxation is recognized as: income; income reduced by the amount of expenses. 2. The choice of the object of taxation is carried out by the taxpayer himself, with the exception of the case provided for in paragraph 3 of this article.

The object of taxation can be changed by the taxpayer annually. The object of taxation can be changed from the beginning of the tax period if the taxpayer notifies the tax authority of this by December 31 of the year preceding the year in which the taxpayer proposes to change the object of taxation.

Art. 346 nk rf (2017-2018): questions and answers

For taxpayers who have chosen income as an object of taxation, payment of the minimum tax and carry forward of losses are not provided for. As for income reduced by the amount of expenses, the tax rate on them is 15 percent (p.
2 tbsp. 346.20

Attention

Tax Code of the Russian Federation). When calculating the tax base, in this case, the amount of income is reduced by the amount of expenses incurred and paid, including the amount of contributions for compulsory pension insurance, as well as the amount of temporary disability benefits paid by an organization or an entrepreneur at its own expense. Please note that Art. 346.16 of the RF Code provides for a closed list of expenses when using the object of taxation “income minus expenses”.

Chapter 26.2 nk rf simplified taxation system (usn)

Of the Tax Code of the Russian Federation Since 01.01.2009 taxpayers have the right to change the object of taxation. At the same time, until 01.01.2009, the object could not be changed for three years after its selection.

The object of taxation can only change from the beginning of the tax period (that is, the calendar year), while taxpayers must notify the tax authorities of this by December 20 of the year preceding the year in which the taxpayer proposes to change the object of taxation. Taxpayers who are parties to a simple partnership agreement (joint venture agreement) or a property trust agreement are not entitled to change the object.

Important

Tax Code of the Russian Federation, on the date of transition to the payment of corporate income tax in tax accounting, the residual value of fixed assets and intangible assets is determined by reducing the residual value of these fixed assets and intangible assets, determined on the date of transition to the simplified tax system, by the amount of expenses determined for the period of application of the simplified tax system (simplified taxation system) in the manner prescribed by paragraph 3 of Art. 346.16 of the Tax Code of the Russian Federation. Individual entrepreneurs, when switching from other taxation regimes to a simplified taxation system and from a simplified taxation system to other taxation regimes, apply the rules provided for in cl.

Article 346.14 of the Tax Code of the Russian Federation. objects of taxation

Declarations within the framework of the simplified taxation system are submitted by legal entities until March 31 and private entrepreneurs - until April 30. Explanations on the simplified tax system

• for limited liability companies, all tax payments must be made exclusively by bank transfer;
• documentary evidence of expenses deducted from income is required;
• the existence of restrictions on expenses on which the tax base can be reduced (list in Art.

If the organization switches from the simplified tax system (regardless of the object of taxation) to the general taxation regime and has fixed assets and intangible assets, the acquisition costs (construction, manufacture, creation by the organization itself, completion, additional equipment, reconstruction, modernization and technical re-equipment) of which, made during the period of application of the general taxation regime before the transition to the simplified taxation system, were not fully transferred to expenses for the period of application of the simplified taxation system in the manner provided for in paragraph 3 of Art.
Organizations and individual entrepreneurs who previously applied the general taxation regime, when switching to the simplified tax system (simplified taxation system), fulfill the following rule: VAT amounts calculated and paid by the taxpayer of VAT (value added tax) from the amounts of payment, partial payment received before the transition to the simplified taxation system on account of the upcoming deliveries of goods, the performance of work, the provision of services or the transfer of property rights carried out in the period after the transition to the simplified tax system, are subject to deduction in the last tax period preceding the month of the taxpayer's transition to the simplified tax system, if there are documents confirming the refund of tax amounts to buyers in connection with the transition of the taxpayer to a simplified taxation system.

Art 346 nk rf simplified taxation system 2017

Of the Code, as of the date of transition to the payment of corporate income tax in tax accounting, the residual value of fixed assets and intangible assets is determined by reducing the residual value of these fixed assets and intangible assets, determined on the date of transition to the simplified taxation system, by the amount of expenses determined for the period of application a simplified taxation system in the manner prescribed by paragraph 3 of Article 346.16 of this Code. 4. Individual entrepreneurs, when switching from other taxation regimes to a simplified taxation system and from a simplified taxation system to other taxation regimes, apply the rules provided for in paragraphs 2.1 and 3 of this article.

5.

Art 346 15 nk rf simplified taxation system 2017

Home Documents of the Tax Code of the Russian Federation Chapter 26.2. SIMPLIFIED SYSTEM OF TAXATION A revision of the document has been prepared with amendments that have not entered into force "Tax Code of the Russian Federation (part two)" dated 05.08.2000 N 117-FZ (as amended on 07.03.2018)

• Article 346.11. General Provisions
• Article 346.12. Taxpayers
• Article 346.13.
  Procedure and conditions for the commencement and termination of the application of the simplified taxation system
• Article 346.14. Objects of taxation
• Article 346.15. Procedure for determining income
• Article 346.16. Procedure for determining costs
• Article 346.17. Procedure for recognizing income and expenses
• Article 346.18. The tax base
• Article 346.19. Taxable period.
  Reporting period
• Article 346.20. Tax rates
• Article 346.21. Procedure for calculating and paying tax
• Article 346.22. Expired
• Article 346.23.

Article 346 of the Tax Code of the Russian Federation simplified taxation system with comments 2017

The income and expenses specified in subparagraphs 1 and 2 of this paragraph are recognized as income (expenses) of the month of transition to the calculation of the tax base for corporate profit tax using the accrual method. 2.1. When an organization moves to a simplified taxation system with an object of taxation in the form of income reduced by the amount of expenses, the residual value of acquired (constructed, manufactured) fixed assets and acquired (created by the organization itself) intangible assets that are paid before transition to a simplified taxation system, in the form of the difference between the purchase price (construction, manufacture, creation by the organization itself) and the amount of accrued depreciation in accordance with the requirements of Chapter 25 of this Code.