Immediately after the fall of the USSR, individual commerce became the most widespread in our country, as citizens, inspired by the opportunities that opened up before them, wanted to significantly improve their financial situation.
Alas, in those years, many of them were not destined to achieve any significant success, since the credit and taxation system, which was adopted at that time, did not contribute to this at all.
Fortunately, today there is a simplified taxation system for entrepreneurs, thanks to which many entrepreneurs experience much less difficulties in starting and running their own business.
What it is
This is the most promising way to obtain tax contributions, which can be applied to them (IP) subject to certain conditions. If you correctly execute them (by choosing a certain type of activity, for example), you can save a significant amount of money and time.
The main advantage that a simplified taxation system provides for entrepreneurs is a strong reduction in the tax burden on the company. Taxes in this case are quite moderate, which is extremely important for beginning businessmen.
What does the STS for IP provide?
According to the second part of the twenty-sixth chapter of the Code of the Federal Tax Service of the Russian Federation, this system provides for the complete exemption of entrepreneurs from the following types of tax payments: personal income tax (tax on profit), as well as their property. This is what a simplified tax system is from this point of view. It is not surprising that it attracts more and more entrepreneurs.
Important! The exemption applies only to those revenues that the individual entrepreneur received during the business, as well as his property used for the same purpose.
Attention! If a simplified taxation system for entrepreneurs is applied, then the businessman is not considered a person who pays the VAT rate. As an exception, this rule is ignored when importing certain categories of goods into the country, as well as VAT, which must be paid without fail, in accordance with Article 174 and its first subparagraph of the Tax Code.
Other nuances
Simplified is also valuable in the full preservation of cash operations that were in force before its adoption. It should not be forgotten that all individual entrepreneurs in respect of whom such a system has been adopted continue to fulfill the duties of tax agents provided for in the relevant articles of the Tax Code. This is what a simplified tax system is from this point of view.
Additional payments
Does this system have any additional costs? If we consider the reporting of individual entrepreneurs without employees, the STS at the same time provides for contributions to the FIU, as well as to mandatory state medical funds. The amount of the contribution is calculated depending on the cost. fiscal year. It is calculated by the product of the minimum wage (at the beginning of the year, this is important) at the rate of deductions and expressed as a percentage. All the resulting values should be multiplied by twelve (months in the calendar year).
How can I switch to such a profitable system
Such a transition is possible (but not guaranteed) subject to the necessary (but not sufficient) conditions. Consider these requirements, in accordance with which a simplified taxation system for entrepreneurs can be used:
- If during the reporting period no more than 100 people worked for the entrepreneur.
- If the profit, which was calculated, guided by the provisions of the Code, for the results of at least nine months of the year did not exceed a certain maximum permissible value.Until January 2013, there was a provision in which the marginal amount of income was 60 million rubles.
In the event that the income of an individual entrepreneur exceeds the limit established by law, he automatically loses the right to provide him with the right to report on a simplified system and must pay all taxes, payments and contributions due to him in a general manner, bearing personal responsibility for failure to comply with these requirements according to the Tax Code and the Criminal Code.
Transition Application
It should be borne in mind that only until January 2013, the submission of an application if you wanted to switch to a simplified scheme was strictly mandatory.
Then there was form No. 26.2-1, which was often submitted simultaneously with the documents required during state registration of the enterprise. Then the entrepreneur had to choose a tax rate (we will talk about this later). Now this kind of application is not required, but the local department of the Federal Security Service should be informed of its desire. The transition will be completed from January 1 of next year.
What to do if you have lost the right to pay taxes under the simplified tax system
If this happened, the entrepreneur should immediately notify the Federal Security Service of the Russian Federation about the transition to another system of collection of deductions. This is done within 15 days from the expiration of the current reporting period. This requirement is enshrined in the fifth paragraph of Article 346, as well as the fifth paragraph of Article 346.13 of the Code.
Which entrepreneurs cannot work according to a simplified scheme in principle
But all of the above does not apply to certain categories of IP. A simplified taxation system, reporting on which is as simple as possible, cannot be applied to certain categories of individual entrepreneurs. Let's consider them in more detail:
- These are those businessmen who produce goods subject to excise taxes, and also produce minerals. This does not apply to those categories of minerals that are recognized as common.
- All entrepreneurs who earn on the gambling business.
- In addition, all of the above applies to those categories of producers that have already been transferred to a simplified taxation scheme for agricultural producers, the unified agricultural tax.
What is necessary for the transition to the simplified tax system
If you are not involved in all of the above activities, then you may well become a “preferential" individual entrepreneur. A simplified taxation system, the reporting of which is attractive due to its simplicity and logic, can be applied to your company if certain conditions are met. First you have to determine the immediate object of taxation:
- All profit.
- Net income (net of expenses and contingencies).
By the way, the taxpayer chooses the object directly. We recommend that you make all calculations in advance and determine which one will be beneficial in relation to your business directly. To determine this, you need to know the appropriate tax rate.
Tax rates
In accordance with Article 346 of the Code, the following tax rates are established by law (today) when using the simplified system:
- In the first case, the simplified tax rate for individual entrepreneurs is 6%, it is assumed when taxing the entire profit of the entrepreneur.
- Accordingly, a tax rate of 15% is established when only net profit is taxable.
Please note that everything may depend on the region in which your business is registered: in some cases, a slightly different simplified taxation system is used for individual entrepreneurs. It is better to request a sample of it in advance from the local department of the FSN. The fact is that since 2009, the relevant government decree gave the regions the right to establish their own amount of contributions. But! Not less than 5% and not more than 15%.
Features of both schemes
In the first case (the simplified tax system "income minus expenses" for individual entrepreneurs) absolutely all of the total income of the enterprise received in the current tax period is taxed.
In the second case, the amount that remains after deducting the expenses that the entrepreneur incurs to conduct his business is taxed. The base for deductions in this case is determined as an increasing value from the very beginning of the current reporting period.
In some cases, entrepreneurs who choose the second option can also pay a minimum tax contribution. This method is used when the amount of accrued tax is greater than the amount actually payable, the amount of which was calculated by the amount of actually received income. In this case, the minimum tax contribution is equal to 1% of the total income, which is calculated according to the legislation in this area.
Other features
What else is characterized by a simplified taxation system for entrepreneurs? Income is taxed with all other taxes that are listed in the relevant articles of the Tax Code. Please note that the tax period itself refers to a regular calendar year. Accordingly, reporting periods are understood as the first quarter, the first six months and the first nine months of the current tax period.
How is the tax amount determined by a simplified scheme
A feature of this scheme is that the entrepreneur himself determines the amount of the tax burden based on the results of the reporting period. If you have chosen income as a subject of taxation, it is required at the end of the period for reporting to calculate the amount of advance payment of tax, taking into account both its rate and the amount of actually received profit. Once again, we recall that the amount is calculated according to the growing method until the end of each reporting segment (six months, nine months, etc.).
Note that the amount of tax is reduced, since it is necessary to deduct the amount paid to the Pension Fund, as well as funds paid to medical and social funds in accordance with the laws of the state. In addition, if you have employees who took sick leave, the amount of tax is also reduced taking into account the expenses that you incurred by paying them temporary disability benefits. Please note that the total tax amount can be reduced by no more than half.
If a rate of 15% is chosen
If you chose the rate “income minus expenses” (15%), then for the results of each period for reporting you need to calculate the size of the payment (advance payment at the tax rate), based on both the rate of 15% and the amount actually received income. As in the previous case, the payment is calculated on an increasing basis.
Where and how to make a payment
Payment should be made at the place of registration of your company. Payments should be made no later than the 25th.
Accounting Features
As we said in the first part of the article, a full-fledged tax accounting entrepreneurs on the simplified tax system are not required to keep, but still they must have basic records in any case. So, they are required to have books of income and expenses.
Reporting deadlines
Accounting reports for the results of the tax year. If you do not have employees, then the following documents are required:
- The tax return is submitted no later than April 30.
- Until March 1, information is transmitted to the Pension Fund at the place of residence.
- If you have employees, then additionally indicate the average number of members of the enterprise (if they are not, then put “0” in the statement).
Quarterly reporting is not provided. In any case, reporting IP without employees of the simplified tax system requires submitting it in a timely manner and in full, since otherwise penalties will be imposed on you.If you have hired employees, the consequences will be even stricter, right up to criminal prosecution.
This is what a simplified woman is. The advantages for SP USN, the costs of which are significantly reduced, are obvious.
