STS 6% for entrepreneurs - a simplified tax system (6% of income) for individual entrepreneurs

USN, UTII, OSNO, ESHN, PSN - for some, these abbreviations mean nothing, and they point to entrepreneurs tax burden. Absolutely all taxpayers can work according to the general scheme. But in Russia, OSNO is the most burdened - both financially and administratively. Small businesses more often they choose preferential tax regimes that allow start-up businesses to develop in sparing conditions. This article will focus on the simplified tax system (6%).

The essence of the scheme

The simplified tax system is the most popular among small businesses. Its attractiveness is explained by a small load, the relative ease of keeping records. Entrepreneurs who choose this regime are exempted from paying VAT, property tax and transfer only a single tax. The procedure for using the circuit is explained in chap. 26 of the Tax Code.

Organizations without branches with an average annual number of up to 100 people and income for 9 months less than 45 million rubles have the right to use STS (6 percent). The residual value of the OS cannot be more than 100 million rubles. Taxpayers can independently choose the basis for settlements: USN 6%, tax reduction due to expenses.

The following organizations cannot apply Simplified:

• banks, investment funds, insurers;
• budgetary institutions;
• foreign companies;
• providing legal and notarial services;
• engaged in gambling.

They will also not be able to switch to a “simplified" IP, which:

• make excisable goods;
• engaged in the extraction and sale of minerals;
• are located at the USCH;
• did not timely inform about their transition.

The tax base is determined on an accrual basis, that is, income and expenses are considered from the beginning of the year. The declaration is submitted once a year, and the tax is paid on a quarterly basis: advances are paid for reporting periods, and at the end of the year, the remainder of the amount.

Advantages of USN (6%)

There are not so few of them:

• reduction in tax payments;
• filing a declaration once a year;
• ability to reduce tax base;
• exemption from VAT, personal income tax;
• the ability to independently choose the tax base;
• availability of preferential rates;
• lightweight accounting.

USN disadvantages

• Restrictions on activities. On the "simplified" can not be financial institutions, notaries and lawyers, private pension funds and other organizations that are listed in Art. 346 of the Tax Code of the Russian Federation.
• There is no opportunity to open representative offices. This factor may be an obstacle for companies planning to expand their business.
• Limited list of costs for the second scheme.
• No obligation to draw up invoices. On the one hand, it saves time on workflow. On the other hand, it can become an obstacle for counterparties paying VAT. They will not be able to present tax for refund.
• The inability to reduce the base for losses incurred during the period of using the simplified tax system, when switching to other modes, and vice versa.
• According to the second scheme, the tax will have to be paid, even if the company incurred losses during the reporting period.
• In case of violation of standards, the right to use the simplified tax system is lost.
• Reduction of the base due to advances, which in the future may turn out to be erroneously credited amounts.
• Reporting at liquidation of the organization.
• In the case of the sale of fixed assets purchased during the period of using the simplified tax system, the tax base will have to be recalculated, the fee and penalty pay.

How to go?

For newly created IPs, the procedure is as follows. Submit an application in form No. 26.2 simultaneously with the package of documents for state registration. IE transmit documents at the place of residence, LLC - at the location.If within 30 days after state registration an application for the use of the simplified tax system (6%) has not been submitted, the taxpayer automatically switches to a common system. Functioning enterprises need to write a statement before December 31. If all parameters (number of employees, volume of income, cost of fixed assets) are met, there will be no problems with the transition to "simplification".

The first scheme: STS (income 6%)

The tax base (income) is multiplied by 6%. Advances already listed for the year are deducted from the result. Due to insurance premiums paid to employees benefits (the first three days of sick leave), individual entrepreneurs can reduce the tax amount by a maximum of half. Such a scheme is more attractive for entrepreneurs who have employees.

An important nuance. Only advances accrued and paid at the time of settlement can reduce the base. That is, if contributions for December 2015 are transferred in January 2016, they will reduce the amount of the fee for the previous period. They will not affect the tax of 2016 in any way.

Examples

The tax base for 9 months of operation amounted to 1.45 million rubles. For the first half of the year, insurance contributions in the amount of 35 thousand rubles were transferred, advances for individual entrepreneurs (USN 6%) - 40 thousand rubles.

Base: 1.45 x 0.06 = 0.87 million rubles.

Due to insurance premiums, the tax amount can be reduced by: 87 x 0.5 = 43.5 thousand rubles.

This figure is less than the amount of contributions, so they are taken into account in full.

Tax payable: 87–35 - 40 = 12 thousand rubles.

Change the conditions of the previous task. Let the amount of insurance contributions transferred for employees amount to 55 thousand rubles, disability benefits - 4 thousand rubles, advances - 45 thousand rubles.

The amount of contributions and benefits is greater than the limit, therefore only 43 thousand rubles will be taken into account.

Tax payable: 87–43.5 - 45 = - 1.5 thousand rubles.

There is an overpayment. Accordingly, nothing needs to be transferred to the budget for the current period.

The second scheme: cost reduction

Expenses are deducted from income, then the amount is multiplied by 15%. By regional regulations, the tax rate can be reduced to 5%. For example, in St. Petersburg, all entrepreneurs pay USN at a rate of 10%, and in the Moscow region only those engaged in crop production. If the profit is zero or a loss is received, then advances for the quarter do not need to be paid. If the annual fee is less than 1% of income, then you need to pay a minimum tax of 1% of income.

The costs may include the costs of the purchase of materials, fixed assets, the creation of intangible assets, labor remuneration, insurance premiums, etc. All of them must be economically justified, confirmed by documents. The entrepreneur must keep a “Book of accounting for income and expenses”, display in it the fact of purchase or provision of services.

Examples

The company's revenues for the year amount to 4 million rubles, expenses - 3.5 million rubles., advance payments for 9 months - 45 thousand rubles.

1) 4 - 3.5 = 0.5 x 0.15 = 0.075 million rubles. - tax amount;

2) 4 x 0.01 = 0.04 million rubles. - 1% of income.

The amount of tax is greater than the minimum payment. Pay to the budget should be: 75 - 45 = 30 thousand rubles.

The company's income for the year amounted to 4 million rubles, expenses - 3.8 million rubles, advance payments for 9 months - 45 thousand rubles. We consider:

1) 4 - 3.8 = 0.2 x 0.15 = 0.03 million rubles. - tax amount;

2) 4 x 0.01 = 0.04 million rubles. - 1% of income.

The calculated tax amount is less than the minimum. The budget needs to pay 40 thousand rubles.

Here's how to calculate the simplified tax system (6%, 15%).

Object of estimates

The entrepreneur must choose the tax scheme. At the end of the year, IPs can write a statement about the change in the type of USN. It is more profitable for entrepreneurs providing services that do not have large material costs to use STS (income 6%). Individuals employed in the field of trade or production should choose a scheme with reduced costs.

As for the interest rate, here the key factor is the profitability of the business. If the planned amount of expenses is 60% (or more) of income, it is more profitable to use the second scheme. At the same time, it is important to keep records correctly, to have primary documents (with signatures and seals) confirming expenses.

Reporting

Individual entrepreneurs applying STS (6%) should know what data to submit to the tax.

• The book of accounting for income and expenses (KUDiR).
• The declaration.

KUDiR is stored at the IP. It displays only revenue.At the end of the year, they print it out, number the pages and flash it. Until April 30, 2016, the FTS shall submit a declaration on the simplified tax system. Contributions to extrabudgetary funds can be paid in two installments until December 31.

The timing

Until the 25th day of the first month of the next quarter the individual entrepreneur must pay taxes: 6% of the STS is repaid at the end of the year. Consider the tax calendar for the year:

04/01/16 - pay contributions to the funds (for the I quarter of 2016 and the balance for 2015);

04/25/16 - pay an advance to the Federal Tax Service (for the I quarter of 2016);

04/30/16 - transfer USN taxes to funds (for 2015);

04/30/16 - provide a declaration for 2015 to the Federal Tax Service;

07/01/16 - transfer contributions (for the II quarter);

07/25/16 - pay an advance to the Federal Tax Service (for half a year);

10/01/16 - transfer contributions to funds (for the 3rd quarter);

10/25/16 - pay an advance to the Federal Tax Service (for the third quarter);

12/31/16 - transfer contributions (for IV quarter).

You need to come to the inspection only once to submit a declaration on the simplified tax system.

2016 changes

In the new year, income limits increased by 32.9%:

• 79.74 million rubles - the maximum amount of income at which you can stay on the simplified tax system in 2016;
• 59,805 thousand rubles the maximum amount of income that will be valid in 2017;
• no more than 51.615 thousand rubles. entrepreneurs must earn for 9 months of 2015 to switch to the simplified tax system in 2016.

The amendments introduced by Federal Law No. 232 allow the regions to reduce rates: from 6% to 1% for the first scheme and from 15 to 7.5% for the second.

From 01.01.16 small companies are exempted from non-tax audits. If an organization mistakenly falls into the audit plan, it may exclude itself from the list. To do this, you need to write a statement, attach certified copies of the report on financial results, information on the average headcount and transfer the package of documents to the department of Rospotrebnadzor.