What is the tax per year? Taxation usn. A new declaration form for the simplified tax system has been approved

The rate of the simplified tax system directly depends on the object of taxation chosen by the taxpayer. At the same time, specific rates of the simplified tax system are established by the subjects of the Federation. What simplified tax rates are provided for by law will be discussed in the material below.

What are the tax rates for simplifiers?

The tax rate under the simplified tax system is established by Art. 346.20 of the Tax Code of the Russian Federation and for the general case of application of this system, depending on the object of taxation, is taken equal to:

• for the object “income” - 6% of the total value of income for the entire tax period;
• for the object “income from which expenses are deducted” - 15%.

For both objects of taxation, the use of reduced rates is permissible if a decision on this is made in the corresponding region of the Russian Federation. Rates can be differentiated by categories of taxpayers, and in some cases, by type of activity. A taxpayer for whom a differentiated rate applies in the region where he carries out business activities does not need to prove his right to it or notify the tax authority about its application (letter of the Ministry of Finance of Russia dated October 21, 2013 No. 03-11-11/43791). The financial department, justifying its response, indicated that the differentiated rate is not a benefit, so there is no need to confirm the right to it with the fiscal authority.

The generally acceptable value of reduced rates is in the range:

• for the object “income” - from 1 to 6%, and their use has become possible only since 2016 (Clause 1, Article 2 of the Law “On Amendments...” dated July 13, 2015 No. 232-FZ);
• for an object “income minus expenses” - from 5 to 15%, and for the Republic of Crimea and the city of Sevastopol for the period 2017-2021 it may be even lower (up to 3%).

Some taxpayers may apply a zero rate. These include newly registered individual entrepreneurs operating in the production, social or scientific spheres (and from 2016, in the field of consumer services to the population), for the first 2 periods of work from the date of state registration as an individual entrepreneur, regardless of the chosen object of taxation.

If, calculated from the rate established in the region, the simplified tax system tax turns out to be less than 1% of the income received during the tax period, the taxpayer using the “income minus expenses” object becomes obligated to pay the minimum tax (clause 6 of article 346.18 of the Tax Code of the Russian Federation). Its amount will be equal to 1% of the income received during the period, even if the activity turned out to be unprofitable.

What special tax rates under the simplified tax system are in effect in 2015-2021

After the entry into force of the law “On Amendments...” dated December 29, 2014 No. 477-FZ in Art. 346.20 of the Tax Code of the Russian Federation, paragraphs were added. 3 and 4. In accordance with them, from the beginning of 2015 until the beginning of 2022, preferential tax conditions under the simplified tax system are provided for some taxpayers.

In paragraph 3 of Art. 346.20 of the Tax Code of the Russian Federation mentions that for the period 2017-2021 for taxpayers (all or some specific categories) of the Republic of Crimea and the city of Sevastopol, the rate for simplifiers who have chosen the base “income minus expenses” can be reduced to 3% (see changes in clause 3 of article 346.20, introduced by law dated July 13, 2015 No. 232-FZ).

The right to apply a 0% rate from 2015 to the end of 2020 was granted to individual entrepreneurs who first started their business no earlier than 2015 (Clause 4 of Article 346.20 of the Tax Code of the Russian Federation) and leading it in the social, scientific or industrial sphere (and from 2016 year in accordance with the amendments introduced by the law of July 13, 2015 No. 232-FZ, and in the field of consumer services).

This benefit is given to individual entrepreneurs for 2 tax periods (years) from the date of registration and is valid if the share of the entrepreneur’s income for the tax period for the type of activity for which a 0% rate is applied under the simplified tax system is at least 70%. The law of the region may establish other restrictions for the application of the zero rate individual entrepreneur.

If the 0% rate is justified, an individual entrepreneur is not required to pay the minimum tax calculated at a rate of 1% of income on the simplified tax system for the object “income minus expenses.”

Specific types of services that are subject to preferential taxation for such newbie individual entrepreneurs are established by the constituent entities of the Federation in the relevant legislative acts.

Peculiarities of applying rates under the simplified tax system “income” in 2018-2019

When choosing the object of taxation of the simplified tax system “income”, the rate, unless otherwise established in the region, will be equal to 6%.

Since 2016, in accordance with the law of July 13, 2015 No. 232-FZ, simplified tax rates for the object “income”, upon approval of the relevant laws by a constituent entity of the Russian Federation, can be reduced and set in the range from 6 to 1%. In order to find out what rate for the simplified tax system “income” is established in the taxpayer’s constituent entity for the current year, he needs to familiarize himself with the relevant current local law.

In the Republic of Crimea and the city of Sevastopol, which have the right to apply special reduced rates, for the object “income” the laws of the regions for the period 2017-2021 set a rate equal to 4% (Law of Crimea dated October 26, 2016 No. 293-ZRK/2016, law of Sevastopol dated 02/03/2015 No. 110-ZS). In Sevastopol, for taxpayers involved in crop production, fish farming, education, healthcare, etc., a rate of 3% is established.

Read more about the special regime of the simplified tax system for the object “income” in the material “STS income in 2018 (6 percent): what do you need to know?” .

Peculiarities of applying rates under the simplified tax system “income minus expenses” in 2018-2019

On the simplified tax system, the tax rate for the “income minus expenses” object chosen by the taxpayer, unless otherwise established in the region, is 15%.

Subjects of the Federation, by their law, can establish reduced rates (but not lower than 5%) for various groups of taxpayers. In order to find out what rate under the simplified tax system “income minus expenses” is established in the taxpayer’s constituent entity for the current year, he needs to familiarize himself with the relevant current local law.

In the Republic of Crimea and the city of Sevastopol, which have the right to apply special reduced rates, for the object “income minus expenses” the regional laws set a rate equal to 10%. In Sevastopol, for certain categories of taxpayers, the tax rate is 5%.

Read more about the special simplified taxation system with the object “income minus expenses” in the article “STS “income minus expenses” in 2017-2018” .

Results

The tax rate under the simplified tax system is determined by the type of taxable object chosen by the taxpayer. In general, this is 6% for the “income” object and 15% for “income minus expenses”. Local authorities have the right to reduce rates down to zero for newly registered entrepreneurs.

Important changes to the simplified tax system are effective from January 1, 2015. To make it easier for you to navigate the amendments, we have compiled a guide to changes to the simplified tax system. It will help you not forget anything, and recommendations will tell you how to apply the new rules in your work.

So, let's look at the main changes to the simplified tax system in 2015.

Income limits for the transition and application of the simplified tax system have been increased

In 2015, the income limit for the transition to a simplified taxation system ( 45 million) and for the application of the simplified tax system ( 60 million) must be multiplied by a new coefficient of 1.147. The indicator was approved by order of the Ministry of Economic Development of Russia dated October 29, 2014 No. 685.

Thus, to stay on the simplified tax system in 2015, the company must comply with the annual income limit of 68.82 million rubles (60 million rubles × 1.147).

To switch to the simplified tax system from 2016 income for the nine months of 2015 should not exceed 51,615 thousand rubles (45 million rubles × 1.147).

LIFO method canceled

From January 1, 2015, the LIFO method for determining the cost of written-off materials or goods was excluded from the Tax Code of the Russian Federation. DThere are only three methods left to write off the cost of goods and materials on the simplified tax system:

• FIFO
• at average cost
• at the price of a unit of inventory.

Therefore, in the accounting policy it is necessary to choose a different method. The value of balances as of January 1, 2015 does not need to be recalculated; they must be written off according to the new rules.

To bring accounting closer together, it is worth choosing the same valuation method as in accounting. Moreover, the methods can be combined using different methods for different groups of raw materials.

A company that plans to reduce its tax burden should choose a method that allows them to write off more expenses. In an environment of rising prices, the FIFO (first in, first out) method is unprofitable. It should be used in the opposite situation - if the company wants to reduce losses.

The average cost method is convenient for a large assortment of goods. The advantage is that the company will write off the average cost.

The inventory unit method allows you to account for goods at the actual purchase price. But it is worth using if companies can track which batch the goods are sold from.

Example

The company has 10,000 goods in its warehouse worth RUB 800,000. The price of one piece is 80 rubles. (RUB 800,000: 10,000 pcs.). In January, the company buys two lots: 2000 pcs. for 220,000 rubles, 1000 pcs. for 90,000 rubles. The total number of goods is 13,000 pieces. (10,000 + 2000 + 1000). Their cost is 1,110,000 rubles. (800,000 + 220,000 + 90,000). During the month, 6,000 products were sold. Balance at the end of the month - 7000 pcs. (13,000 - 6,000).

FIFO method. The company writes off goods from the balance in the warehouse as expenses. The cost of written-off goods is 480,000 rubles. (6000 pcs. × 80 rub.).

At average cost. The average cost of one product is 85.39 rubles. (RUB 1,110,000: 13,000 pcs.). You can write off 512,340 rubles as expenses. (6000 pcs. × 85.39 rubles).

Per unit cost. The company sold 3000 units. - from stock balances, 1700 pcs. - from the first batch, 1300 pcs. - from the second. The cost of one product from the first batch is 110 rubles. (220,000 rubles: 2000 pcs.), from the second - 90 rubles. (RUR 90,000: 1000 pcs.).

Expenses are equal to 544,000 rubles. (3000 pcs. × 80 rub. + 1700 pcs. × 110 rub. + 1300 pcs. × 90 rub.). That is, if a company sells its most expensive items first, it can write off expenses faster.

A new declaration form for the simplified tax system has been approved

Starting with reporting for 2014, simplified companies will have to report using a new form. New declaration form for the simplified tax system approved by the Federal Tax Service of Russia by order dated 07/04/14 No. ММВ-7-3/352@.

Companies must now fill out different sections of the declaration depending on the selected tax object:

• object “income” - sections 1.1 and 2.1;
• object “income minus expenses” - sections 1.2 and 2.2.

In sections 2.1 and 2.2 of the new form, it is necessary to enter indicators for calculating tax on an accrual basis for each reporting period - the first quarter, half a year, nine months. That is, with the object “income” - income and payments (contributions, benefits) that reduce tax. And with the object “income minus expenses” - income, expenses and losses.

Previously, tax authorities could not find out from reporting whether companies calculated advances correctly. Therefore, we requested a book of income and expenses to compare the figures for the reporting period. There should be fewer questions now.

In addition, in the reporting you can set the tax rate of the simplified tax system for each reporting period. This is necessary if the company paid advances at one rate for a year, and then moved to another region, where regional authorities established a preferential rate.

A new section 3 has appeared in the declaration under the simplified tax system. It is filled out only by budgetary and charitable organizations that report on the use of targeted funds. Previously, such companies submitted sheet 7 of the income tax return (letter of the Ministry of Finance of Russia dated July 4, 2013 No. 03-11-06/2/25803).

Simplified companies and entrepreneurs will pay property tax on the cadastral value

As a general rule, simplified companies are exempt from property tax. An exception in 2015 was established for owners of retail and office premises. They will pay tax on the cadastral value. Simplified businessmen do not pay property tax on the value of fixed assets that they use in business. But starting from the new year, real estate, the base for which is determined as the cadastral value, does not qualify for the benefit.

• Entrepreneurs can save property taxes

Companies have the right to reduce sales tax

WITH As of 2015, some companies operating in Moscow, St. Petersburg and Sevastopol will pay a trade tax. If these companies apply the simplification, the tax payable (regardless of the object) can be reduced by the fee paid. But only on condition that the company has submitted a notification to the inspectorate about the transition to paying the trade tax.

It is not yet clear how the company will report the trade tax in its declaration. As we found out, officials will change the reporting.

Back in April 2014, it became known that in the simplified taxation system (simplified) in 2015 there would be changes in taxes for individual entrepreneurs. This is due to amendments to the Tax Code, namely its first and second parts. Some of the innovations came into force on January 1, others will take effect later. The changes affected mainly property tax, which was not previously simplified. These innovations are discussed everywhere – it’s safe to say that this is one of the main topics today. But you need to understand the table of changes to the simplified tax system for 2015, since the amendments do not apply to everyone.

What does the law say?

After Federal Law No. 52 came into force, Article 346.11 of the Tax Code changed, which concerns the taxation of enterprises operating under a simplified system. Since 2015, these enterprises are required to pay property tax, but not for all types. The change in the simplified tax system in 2015 concerns only those real estate for which the cadastral value is determined.

But there is no need to panic, as this law has a number of limitations:

• It does not operate in all regions, but only in the Moscow Amur and Kemerovo regions.
• The object of taxation must be on a special list where the cadastral value is indicated.
• The changes apply only to large real estate.

Thus, the conversation about what changes under the simplified tax system await accountants in their reporting in 2015 depends on the availability of this real estate.

What is simplified and how to switch to it?

This is a special tax regime, which is characterized by fewer calculations and reporting in general. This system is convenient, but the question arises of who can and when can switch to the simplified tax system in 2015, that is, the timing and procedure for the transition are the key point.

If you wanted to switch to a simplified tax system in 2015, starting in January, you had to write an application to the tax authority in advance. If you did not have time to make this request before December 31, 2014, then the question of how an individual entrepreneur can switch to taxation under the simplified tax system in 2015 may be closed.

New in property taxation

As can be seen from the previous paragraphs, changes in taxation will not affect everyone. But if an enterprise falls under their scope, you need to know how and who can apply the new rules for the simplified tax system in 2015:

• Firstly, this tax is regional, like all property deductions. It is established by each subject of the Russian Federation independently.
• Secondly, the rules for its calculation have changed, since since 2014 the cadastral value was introduced instead of the average annual value. If it is not determined, then the tax base is zero. Maximum rates by region have also been determined, which should not be exceeded.

Thus, in 2015, changes in rates and reporting under the simplified tax system for individual entrepreneurs in most of Russia do not have any consequences. They do not affect the majority of enterprises using the simplified system. The law does not apply to all of Russia and real estate. And the question of how to switch to a simplified system from January 1, 2015 and what new things to expect in the legislation for the simplified tax system was also removed from the agenda, since this had to be taken care of before December 31.

Magazine "Glavbukh", July 9, 2014

Deputies introduced draft amendments to Chapter 26.2 of the Tax Code to the State Duma (bill No. 561736.6). The document provides for new limits on income and residual value of fixed assets, which simplifiers must adhere to. Thus, income for 9 months, according to the project, should not exceed 150 million rubles. (currently the limit is 45 million rubles). The maximum residual value of depreciable fixed assets will be 300 million rubles, and not 100 million rubles, as now. The limit on annual income will increase to 200 million rubles. Now this figure is 60 million rubles.

Other documents on request: USN Taxes, fees, contributions

Information and Legal Consulting Center "ELKOD", October 15, 2015
NPF "BUKHINFO", July 16, 2015

Payment of taxes, contributions, fees

KBK USN 2015: In accordance with Order of the Ministry of Finance of Russia dated July 1, 2013 N 65n “On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation,” budget classification codes in 2015 for the Tax on the simplified taxation system not changed

NPF "BUKHINFO", January 1, 2015

No later than April 30, 2014 Individual entrepreneurs (IP) using the simplified taxation system (STS) are required to pay the final tax payment to the STS. It would seem that there is still a lot of time and it is too early to worry about it, but... />

no later than December 31, 2013 individual entrepreneurs are required to pay contributions for compulsory pension and health insurance based on a fixed amount (“for themselves”). Why is it important?

In addition to the timely fulfillment of taxpayer obligations, it is equally important for an individual entrepreneur to receive a justified reduction in the simplified tax system for 2013 for contributions paid for this year to the Pension Fund and the Federal Compulsory Medical Insurance Fund of the Russian Federation.

The total annual contribution for 2013 is 35,664.66 rubles (for individual entrepreneurs registered before 2013).

For individual entrepreneurs of the simplified tax system with the object Income (6%) without employees, this amount is subject to timely payment allows you not to pay tax on the simplified tax system with an annual income of up to 594.411 thousand rubles.

NPF "BUKHINFO", November 22, 2013

Reporting

USN KKT: The Government of the Russian Federation plans to abolish the obligation to submit a tax return for taxpayers using the simplified tax system with the object of taxation in the form of income and using online cash registers

SPS "Consultant Plus", October 3, 2018

(Organizations and Individual Entrepreneurs) can voluntarily take advantage of the simplified taxation system ( simplified tax system). Moreover, in accordance with Article 346.12. Tax Code of the Russian Federation on the possibility of using the simplified tax system:

• by income
• by average number of Employees
• by residual value of Fixed Assets and Intangible Assets (Fixed Assets and Intangible Assets)
• by share of participation of other organizations
• by type of Activity

For the simplified tax system, or for the use of the simplified tax system, Order of the Federal Tax Service of Russia dated November 2, 2012 N ММВ-7-3/829@ developed about these actions from taxpayers to the tax authorities.
Terms and Conditions starting and stopping use simplified taxation system is spelled out in detail in Article 346.13. Tax Code of the Russian Federation.

Paying tax under the simplified taxation system (STS) exempts from paying a number of other taxes:

• for Organizations - from payment income tax organizations (with some exceptions); property tax organizations; (with some exceptions).
• for individual entrepreneurs - in relation to income received from business activities from payment income tax individuals (with some exceptions); in relation to property used for business activities from payment property tax individuals; value added tax(with some exceptions).

Taxpayers choose independently : Income or Income-Expenses(with some exceptions). Changing the object of taxation is possible annually, subject to the conditions of Article 346.13. Tax Code of the Russian Federation by filing with the tax authority.

Compose:

• 6% - for the object of taxation: Income;
• 15% - for the object of taxation: Income reduced by the amount of Expenses.
  Differentiated tax rates may be established ranging from 5 to 15 percent depending on the categories of taxpayers.

The procedure for determining and is prescribed in Article 346.15. and Section 346.16. Tax Code of the Russian Federation, respectively;

Individual entrepreneurs can apply different taxation systems. The simplified system (STS) remains popular in 2015, despite the changes that have come into force. Starting this year, you need to pay real estate tax at the cadastral value.

 

The simplified tax system is a simplified taxation system that can be used for companies with small turnover and individual entrepreneurs. It was introduced in 2002.

When applying the simplified taxation system in 2015, individual entrepreneurs are exempt from paying:

• Personal income tax on earnings received from business activities (with the exception of dividends);
• tax on property of individuals if it is used for business;

As for the lack of VAT, not all counterparties like to work with individual entrepreneurs using a simplified procedure. You need to be able to explain this situation clearly:

Tax rates in 2015

The amount of tax deductions is calculated using a simplified algorithm. Depending on the object of taxation, there are 2 types of simplified tax system:

You can choose any option. In a number of regions, reduced rates are applied, in particular in Crimea and Sevastopol the tax on “Income” is 3%. Reduced rates for “Income minus expenses” are valid in most regions of the Russian Federation.

How to count?

6%

All income of an individual entrepreneur received in the course of conducting business is considered. 6% is subtracted from the result. This is the amount of the tax. It can be reduced by the amount of contributions. If there are no employees, then this is allowed to be done up to 100%, otherwise only up to 50%. If there were advance payments during the year, they are deducted from the tax amount.

Do not forget that the individual entrepreneur must pay fees for himself in any case, regardless of whether the activity was carried out.

15%

Another mathematical operation appears: you need to subtract expenses from revenue and take 15% of this amount. Next, subtract the fees and down payments.

There is no need to pay tax, because... The amount of contributions is greater than the amount of tax.

The simplified tax system of 6% turned out to be more profitable. 15% will be more interesting if there is a large volume of expenses.

How to switch to simplified?

You can submit an application for the simplified tax system in parallel with the application for. If the activity has not yet been carried out, this is allowed to be done no later than 30 days from the date of registration. In this case, the simplification will be applied immediately.

However, if the company was on OSNO, which is applied by default, then you can switch to the simplified tax system if the revenue for 9 months from the beginning of the year amounted to less than 45 million rubles. and 60 million for the tax period (year). The application must be submitted to the Federal Tax Service Inspectorate (Federal Tax Service Inspectorate) before December 31.

Individual entrepreneurs cannot use the simplified tax system:

• with an income of more than 45 million for 9 months;
• working with branches and representative offices;
• certain areas of activity (notaries, pawnshops);
• payers of the single agricultural tax.

If an entrepreneur can no longer apply the simplification, he automatically becomes an OSNO payer. No applications are needed.

Innovations in 2015

The main innovations were property tax and cadastral value.

A number of changes to the Tax Code of the Russian Federation were introduced by the Federal Law of April 2, 2014 N 52-FZ.

The most important innovation concerns the regional property tax. Now individual entrepreneurs will pay it if the tax base for the property is its cadastral value. Real estate that is not involved in business activities is taken into account.

The list of cadastral real estate in 2015 is valid in the following regions:

• Moscow and Moscow region;
• Kemerovo region;
• Novosibirsk region;
• Primorsky Krai;
• Republic of Bashkortostan;
• Republic of Tatarstan;
• Samara Region.

The list is constantly updated.

There are a number of relaxations for individual entrepreneurs in terms of calculation and preparation of declarations:

• Tax authorities calculate the tax and send a payment order;
• there is no need to submit a declaration;
• advances should not be paid;
• at 15% it is taken into account in expenses.

You can be exempt from paying by submitting a statement that the property is not used in business. The same must be done if the property is not on the list of the region (each region has its own list, you need to check with the tax office). For example, for Novosibirsk this is Order No. 2886 dated December 25, 2014. You need to search for property by cadastral number.

Payments and documents

A declaration is submitted based on the results of activities. This must be done once a year before April 30. Failure to pay tax may result in a fine of up to 40% of its amount. In case of delay, penalties are charged. During the year, you can make advance payments, which are deducted in the final declaration.

If an individual entrepreneur has worked for a year at a loss, then he does not pay taxes under the simplified tax system “Income”, but submits a declaration. For “Income minus expenses” you need to pay a minimum mandatory tax of 1% of revenue. More details about reporting in the video:

Advance payments must be made three times a year: before April 25, before July 25, and before October 25. The fourth payment is for the year (until April 30).

To switch or not?

Despite the changes made, the simplified taxation system for individual entrepreneurs in 2015 still remains beneficial for three reasons. Firstly, it turns out cheaper than OSNO. Secondly, it’s easier to calculate. Thirdly, there is less paperwork. Therefore, it is worth switching to it, unless, of course, there are other tax regimes that are more beneficial for the entrepreneur.

Addition: It will help you quickly and correctly keep records on the simplified tax system.