What is the difference between STS and UTII? Features and requirements

Opening a new business will certainly raise the question of choosing a tax system. If everything is very clear with large corporations and enterprises, then individual entrepreneurs and beginning businessmen have options. An individual entrepreneur can choose OSNO, STS, UTII, UTII or PSN.

What tax system to choose?

If you are not engaged in agricultural activities or one that requires a patent, then there are few options. When registering, IPs are automatically placed on the OSNO, that is, the general taxation system, which is also called classical. However, staying on it is completely unprofitable for the owner, which has already been proved by many lawyers, accountants and authors of business articles. So, it remains to decide what is better for your enterprise, what are the features and how the STS differs from UTII.

Features of a simplified tax system

A simplified taxation system or the so-called “simplified tax system” is suitable for both legal entities and individual entrepreneurs. However, the company still must meet certain requirements:

1. The number of employees is less than or equal to 99.
2. The residual value of fixed assets is less than 150 million rubles.
3. Income for the 3rd quarter of the reporting year does not exceed 112.5 million rubles.
4. The annual income does not exceed 150 million rubles.
5. The company has no branches.

Upon transition to the simplified tax system, an enterprise is exempted from paying taxes on profit, value added and property. At the same time, UTII acts in exactly the same way, that is, it cancels the remaining taxes. At the same time, there is no significant difference in the answer to the question of how the STS differs from UTII for an individual entrepreneur and legal entity. Neither the tax base, nor the rate, nor the method of calculating the amount of tax are changed, based on the organizational form.

Features of the UTII system

UTII or “imputation” is used for the list of activities approved in the regions of the Russian Federation. These include catering, retail, distributors of advertising and many others. Enterprises listed in this list must use UTII. This, by the way, is one of the fundamental points. That's the difference between UTII from the STS.

Voluntarily for the "impute" can go companies that provide services for the delivery of food, road transport of goods and passengers, as well as advertising companies for the placement of promotional materials on transport.

Since not all activities can be transferred to UTII, but only its individual types that fall under the regulation, it is necessary for both individual entrepreneurs and LLC to keep separate records. This is one of the criteria.

What is the difference between STS and UTII? At the "impute" there may be several types of activities at one enterprise. For example, the main activity takes place in the tax on the "simplification", and the second and third activity - on the "imputed". So, the accounting of income and expenses when combining the two taxation systems will have to be carried out in three versions, because the tax authorities require reporting separately for each type of activity on UTII.

For 2018, the UTII rate is 15%. So, to pay tax you will need 15% of imputed income. In the calculation, it is possible to reduce the amount of tax on insurance contributions made for the period per employee or on yourself, if this applies to individual entrepreneurs. When minus insurance premiums for themselves, the individual entrepreneur has no restrictions, but for an entrepreneur with hired employees and legal entities, the amount can be reduced by no more than half.

Comparison of OSNO with STS and UTII

The number of taxes and reporting - this is the most important thing that distinguishes the OCO, USN and UTII. So, entrepreneurs on a common system, unlike colleagues on the “simplified” and “imputed”, must keep full accounts and pay standard taxes on profit, value added and property.

Nevertheless, the main plus for OSNO is that the company is a VAT payer, and therefore there will be no problems with counterparties who, like you, also pay VAT, which can be deductible for specific transactions.

What are the differences between STS and UTII?

What is the difference between STS and UTII? What are the differences? - These are the main questions that newcomers to business have. We list the main differences between the two tax systems:

• the length of the tax period;
• payment calculation method;
• voluntary choice of system;
• partial or full application of tax;
• the right to choose an object of taxation.

Let us consider in more detail the differences between UTII from the STS. As for the length of the tax period, in accordance with official documents for enterprises on UTII - this is quarterly reporting, and for entrepreneurs on "Simplified" - a year. The company on a simplified system pays tax in accordance with the established tax base and rate. To get the amount of tax, these indicators are simply multiplied.

More complicated calculation takes place for UTII. For various types of activities and regions imputed income, ratios and physical indicators are established. So, if the “income” of the enterprise matters, then for UTII this indicator is not important. The amount of tax is calculated on the basis of the basic rate of return, which is adjusted by ratios and multiplied by a physical indicator, for example, this may be the number of employees.

Nevertheless, the STS is convenient in that there is a right to choose between the two subsystems “income” and “income minus expenses”: in the first case, the rate is 6%, and in the second - 15%. For some types of activities, the application of UTII is mandatory, although at the same time there are no such criteria for STS. This is the main difference between the STS and UTII.

How to switch to the simplified tax system?

The transition conditions are slightly different for new and long-registered entrepreneurs. IP has three options when you can switch to the simplified tax system:

1. At the time of filing an application for registration of IP.
2. Not later than a month after registration of the IP.
3. At the beginning of the next calendar year.

Thus, if you have drawn up a business plan, calculated an approximate report on the movement of funds, compared income with expenses and selected the STS mode, then an application for switching to such a system can be submitted along with documents for registration of individual entrepreneurs. Such a statement is filed with the tax authority at the place of registration. To the question of how the STS differs from UTII when applying for the transition, the answer is clear: nothing but the indication in this application of the necessary tax system.

Within 30 days, the new entrepreneur, who was automatically placed on the OSNO, still has the right to switch to "simplification". So the businessman has time to make a decision. After the expiration of this period, the IP remains the possibility of transition, however, this will not happen as quickly as in the case of a new enterprise. The transition will occur only from the first day of the next calendar year.

What is the difference between STS and UTII, is the possibility of switching to the "impute" throughout the year, if justified. A registered entrepreneur can switch to IP in the next calendar year.

How to switch to UTII?

The transition to the selected tax system is the same as in the case of the simplified tax system. To switch to UTII, legal entities must meet several requirements:

1. The company does not belong to the category of largest.
2. The maximum share of participants in legal entities is not more than 25%.
3. The number of employees does not exceed 100 people.
4. The company does not lease gas stations.
5. The UTII regime is introduced in the territory of the subject of the Russian Federation.
6. The local official document indicates the required type of activity.
7. Activities are not carried out on the basis of a trust agreement or a simple partnership.

In addition, the enterprise should not be classified as educational and social, health care institutions, should not provide catering services.

As for individual entrepreneurs, the list of requirements is reduced for them, all points except the first two are applied, which is quite obvious.

Pros and Cons of USN

When answering the question about how the STS differs from UTII and what is the difference between the indicated taxation systems, it is worth paying attention to the features of each of the systems and comparing their pros and cons.

In defense of the use of STS, there is a wider range of activities compared to UTII. On the “simplified system”, you can calculate the tax on earned funds and minus fixed payments, and submit reports only once a year. Nevertheless, there are also disadvantages of the STS. In retail, you will have to install cash registers, and with a significant increase in profits, the tax burden will increase compared to UTII.

Pros and cons of UTII

UTII also has a number of advantages. A fixed amount of tax allows you to clearly plan expenses, since there is no dependence on the income received by the enterprise for the period. Undoubtedly, the absence of the mandatory use of cash registers in retail is also a positive point.

It is definitely unprofitable to use “imputation” if the profit is planned to be relatively small, and besides, you cannot engage in wholesale sales. Despite the fact that reports will have to be submitted quarterly and keep separate records by type of activity, UTII still remains a more profitable tax system.