Single tax at the simplified tax system: calculation, terms of payment. Simplified tax system

Opening a business is a serious decision, before which a future entrepreneur needs to think through a lot of nuances. One of these is the choice of a tax system. The best option for representatives of small and medium-sized businesses is the so-called "simplification." With the simplified tax system, it is simple to pay a single tax - everyone will figure it out. But in this topic there are many features that you need to know. We are going to talk about them now.

Who is eligible for STS?

To apply this tax system, an entrepreneur must meet certain conditions. Here's how:

• The company should not have more than 100 employees.
• Income - no more than 150 million rubles per year.
• The residual value is a maximum of 150 million.
• The share of other organizations in the enterprise is at most 25%.
• The organization should not have branches.

For small and medium-sized businesses, these requirements are quite real. If the enterprise already exists, and the owner intends to transfer it to the simplified tax system, then he has such an opportunity in theory. But on one condition: the income of this organization over the past year should not be more than 112.5 million rubles. This is described in detail in Art. 346.12 of the Tax Code of the Russian Federation. Why in theory? Because the Federal Law of 03.07.2016 N 243-ФЗ the effect of this provision is suspended until January 1, 2020 inclusive.

Now, regarding the transition to this tax system. The easiest way to immediately choose a "simplified" for IP, even at the time of registration of the business. The notification is submitted along with the rest of the package of documents. But if an entrepreneur missed such an opportunity, coming to his senses after a couple of days or weeks, he still has a chance. Within 30 days, in accordance with paragraph 2 of Art. 346.13 of the Tax Code, notice can be conveyed.

From other taxation regimes it is possible to switch to the simplified tax system only from the beginning of the new calendar year. But the notice is submitted until December 31 of the departing. You can switch from UTII to "simplification" from the beginning of the month in which the obligation of the enterprise to pay a single tax on imputed income is canceled. This is written in paragraph 2 of Art. 346.13 Tax Code.

The notification, by the way, is also submitted to the appropriate authority within 30 calendar days from the termination of the notorious obligation. When the transition is approved by the Federal Tax Service, the person will be given a document confirming this fact.

Standard payments

Before delving into the study of this topic, I would like to talk about fixed payments of individual entrepreneurs.

Regardless of which company the person has opened and whether he will conduct business at all, he is obliged to pay contributions under the system of compulsory medical and pension insurance. To date, this single tax in the simplified tax system is equal to the amount of 27,990 rubles. It turns out a small amount - 1 month goes to 1,950 rubles to the pension insurance fund and 382.5 p - to the medical fund.

It should be noted that starting from the current year 2017, the Federal Tax Service is again engaged in the calculation and control of the payment of contributions. So it was before - until 2010. Then, for seven years, entrepreneurs had to transfer funds to social and medical insurance funds, as well as to the FIU (pension).

But now the old standards are back. Now you need to pay a single tax at the simplified tax system for the KBK. Codes of budget classification can be taken along with other details in the inspection at the address of registration.

These payments are required. An entrepreneur is both an employer (theoretically, even if he opened the enterprise for show), and an individual.So the obligation to provide himself with health insurance and a pension rests with him.

What you should know

So, above it was briefly told about the single tax under the simplified tax system. But this is not all the useful information regarding this topic.

Many people, as already mentioned, open IP just like that - to somehow arrange their employment. And they, accordingly, do not conduct activities. That is, they do not receive profit. And they believe that they do not need to pay a single tax under the simplified tax system. Which, of course, is an erroneous opinion.

Each person listed in the state register of individual entrepreneurs is required to pay for this. For his status as an individual entrepreneur. The state proceeds from the fact that it has reasons for that. And nothing prevents him from ceasing activities due to a lack of income and removing himself from the register.

So fixed payments are required to make. And the corresponding law is available. The Federal Arbitration Court of the Russian Federation in the determination of 09.12.13 No. VAS-17276/13 said that the entrepreneur has the obligation to make fixed payments to the funds listed at the moment he acquires this status. And with the actual conduct of activities, as well as generating income, this is not connected.

It is also important to note the 2014 innovation. If the entrepreneur's annual income exceeded the mark of 300,000 rubles, then he will have to pay one more percent of the amount to the pension fund from above. So, about 23,400 rubles go there - 1,950 every month. But! Let's say the businessman’s annual income was five million rubles. Then he will have to deduct another 50,000 rubles to the FIU.

Cases when you do not have to pay

It is worth noting that the payment of a single tax is not always required. There are grace periods during which the entrepreneur does not need to make notorious contributions.

To get acquainted with this information in more detail, it is enough to refer to article 430 of the Tax Code. It says that individual entrepreneurs may not pay fixed fees if they do not carry out activities in connection with:

• Military recruiting.
• Caring for a child under the age of 1.5 years, a disabled person of the first group or an elderly person older than 80 years.
• Living abroad with a spouse who was sent to the diplomatic mission or consulate of the Russian Federation (exemptions in this case are valid for no more than five years).

It is important to mention one caveat. If the entrepreneur has the right to any benefits, but he continues to receive income from the activities, the single tax rate remains unchanged, and the obligation to pay it is not canceled.

STS 6%

"Simplification" for IP is of two types. The first is USN 6%. The case when the object of taxation is the income of the enterprise.

The principle is simple. The tax base, which is income, is multiplied by 6%. Advances already paid by the entrepreneur for the year are deducted from the amount received.

Due to the benefits paid to employees of the organization and insurance premiums, the tax can be reduced by half. But! Only advances paid by the entrepreneur at the time of settlement reduce the base. You can give a simple example. If the businessman transfers the contributions for December 2017 in January 2018, they will reduce the amount of the fee for the past period. And they will not affect the tax of 2018.

To understand how the tax is calculated, it is worth considering the fictitious company LLC Technika, which sells phones. Suppose, from the beginning of June to the end of August, the company sold goods worth 3,500,000 rubles. Calculation of advance payment for this quarter: 3,500,000 * 0.06 = 210,000 p.

This amount can be reduced by the amount of insurance premiums paid. 15 people work at Tekhnika LLC, each of them receives a salary of 45,000 rubles. Calculation: 45,000 x 15 = 675,000 p. Of this amount, the company transferred contributions to the funds, which amounted to 30% of it. Monthly 202,500 p. That is, in the quarter - 607,500 p. You can see that the amount of the contributions is greater than the down payment. However, the “prepayment of tax” can be reduced only by 50%.Thus, the following is obtained: 210,000 x 0.5 = 105,000 p. And this is the amount of the advance payment that the company must pay before the end of the quarter.

STS from 5 to 15%: specifics

This is the second type of "simplification." The object of taxation in the simplified tax system in this case is income, which is reduced by the amount of expenses. Regional laws may establish a differentiated reduced rate (from 5%), but the basic indicator is 15%.

In terms of timing, everything is the same. Each quarter, a person pays an advance payment to the budget. That's just a plus business does not always work, and expenses, at times, exceed revenues. But you still have to pay the tax. It will be minimal. It is calculated from all income received for the year at a 1 percent rate.

Simply put, at the end of the year, the entrepreneur calculates the tax in the usual way, and in addition - the minimum. After which the amounts are compared. The one that turned out to be more, a person pays to the budget.

To understand what income is legally considered income, you need to turn to Articles 249 and 250 of the Tax Code. A complete list is given there. In general, the use of a simplified taxation system implies the maintenance of cash accounting of funds. That is, the funds received in a bank account issued by the company are taken into account.

The list of expenses, in turn, is specified in article 346.16 of the Tax Code. It includes the costs of the purchase of tangible assets, fixed assets, payment of insurance premiums and salaries, rent, etc. All expenses are checked by representatives of the relevant authorities to determine their appropriateness. Naturally, each acquisition should be directly related to the activities of the enterprise and be documented. Therefore, the accounting of IP and LLC is mandatory.

USN calculation 15%

For example, it is worthwhile to understand how the tax is calculated under this system. A “simplified” form of “income minus expenses” looks a bit more complicated. And below is a table showing the hypothetical movement of funds of the aforementioned fictional LLC Technika.

The numbers are taken as an example. And here is how, in this case, the tax amount for the “simplification” is calculated: (14,450,000 - 8,250,000) x 15% = 930,000 p.

The minimum, in turn, is determined by this formula: 14,450,000 x 1% = 144,500 p. And you can see that the amount of the “standard” tax is greater. Accordingly, it will have to be paid. It is only necessary to deduct the advance payments: 930,000 - 485,000 = 445,000 p. This amount will be paid at the end of the year.

Bookkeeping

Everything that concerns the receipt of funds and their expenses on the IP account should be reflected in the documentation. Many people prefer not to bother about this, and reduce everything to filling out an account book (either in paper or in electronic format). Moreover, this is allowed by a letter from the Ministry of Finance of the Russian Federation. In accordance with it, the entrepreneur can not keep accounting if he is in charge of KUDiR. In general, here he has a choice.

But despite the fact that accounting is not mandatory, no one has canceled the tax reporting. Personnel papers, bank and cash documents - all this needs to be collected for further presentation to the inspection. If there is any discrepancy between the tax paid and the income received (underpayment, in other words), then individual entrepreneurs can write a fine or even forcibly stop its activity.

However, as already mentioned, the simplified tax system is a simplified system. And bookkeeping is also not particularly difficult. In this case, the following data will suffice:

• Balance sheet.
• Income statement.
• Applications (report on changes in capital, on the targeted use of funds, on the movement of funds, etc.).

At the same time, details can be avoided.It is enough to indicate only the most important information about the movement of finance. This is allowed by clause 6 of the Order of the Ministry of Finance dated 02.07.2010 No. 66n.

Declaration

Well, a lot has been said above about how the single tax is considered, who should be paid it, and how to keep accounts. Now a few words on the topic related to the process of reporting.

In the case of the simplified tax system, the declaration is submitted once a year. This year, IPs were supposed to do this before April 30, and LLC by March 31. In the next year, 2018, the deadlines for submitting reports will shift slightly (it all depends on the days on which the weekend falls).

A declaration is filled out in the form approved by order of the Federal Tax Service of the Russian Federation of 02.26.2016. You can pass it in any of three ways:

• Contact the Federal Tax Service in person or through a representative.
• Send the document by mail.
• Send via a specialized service electronically via the Internet.

What about filling in? There are some nuances. If there is no data in the declaration sheets, then you do not need to include them in the document. You do not need to leave empty cells - dashes are placed in them. All financial data are rounded to the nearest ruble, pages are numbered (001, 002, etc.). Corrections should not be. It is also unacceptable to fasten the sheets of the declaration with each other, since this creates the likelihood of damage to the paper medium.

In fact, filling out this document is not difficult. All points in it are signed, and as a guide you can take a good example, which is easy to find either in the Federal Tax Service or on the Internet resource.

Most importantly, remember the deadlines for submitting reports. If the entrepreneur is late with this, then he faces a penalty of 5% of the tax in the first month, but in subsequent it can be increased to 30%.

Filing zero reporting

Talking about taxation and the single tax, it is also worth paying a little attention to cases, which are already briefly mentioned above.

Let's say the IP is open for a tick. The entrepreneur regularly pays fixed fees. But he has no profit - is it then necessary to submit reports to the Federal Tax Service? Yes, this is a must. And such a document is called a zero declaration.

The form is the same. The focus should be on completing section 2.1.1. In line number 102 there must indicate the number "2". This means that the entrepreneur does not have employees and does not pay remuneration to individuals. The line number 133 is put the number "0". No income - no tax on the simplified tax system.

Line number 143 also indicates zero. Although it is reserved for the notorious insurance premiums that each individual entrepreneur pays in full. At this point, many are mistaken, putting a different figure. But for those who fill in the "null" requirements are just such.

What about the items on financial reporting? In the cells, where the amount is usually indicated, dashes are put down.

Otherwise, there are no pitfalls. After filling out the document, you need to print it in two copies and submit it to the Federal Tax Service on time. An inspection officer will take one declaration as a report, and put a stamp, date, signature on the other and return it to the entrepreneur.

Documents for full reporting

Of course, the declaration is not the only thing that should be presented to the tax entrepreneur based on the results of its activities. The list of other documents is pretty impressive. And at the end of the topic I would like to pay attention to him.

If an entrepreneur does not have employees, then here is what he will need to prepare:

• Report to the Federal State Statistics Service.
• VAT return. If an individual entrepreneur performed the duties of an agent, then it must be surrendered at the end of each quarter.
• The register of invoices issued and received. If the actions associated with them were carried out by the entrepreneur in the interests of another person, then the document will also have to be submitted quarterly.
• Notification of payer fees. But this is if the person carries out trading activities. This item is regional.

In the event that a businessman hired people to his staff, the list of documents will be even more impressive. It will be required to present the form SZV-M, RSV-1 and 4-FSS, 6-NDFL and 2-NDFL, the average number, the report to the Goskomstat. And besides this, there is still reporting that must be submitted to the Social Insurance Fund.

As you can see, every person who decides to start his own business will have to delve into a considerable amount of nuances. But not everything is as complicated as it might seem from a habit.

I would also like to say a few words regarding the simplified tax system based on a patent. Many entrepreneurs are thinking of seizing the opportunity to pay tax through its redemption. But the fact is that this is impossible. Because the redemption of a patent is actually a legal mechanism for UTII. And USN is completely different.

In conclusion, it should be said that the simplified tax system is indeed the simplest and most understandable system. It is good at least in that the financial statements need to be provided to the Federal Tax Service only once a year. And with the same UTII it is necessary to compile it once a quarter. Therefore, if you want to make your life a little easier when organizing a business, it is worth switching to USN.