Every entrepreneur at the opening of his ownThe case must decide which taxation regime will be used by him at work. An attractive for many areas of activity is the USN system, which is simplified. It can be used by both IP and companies. The simplified system of taxation is regulated by Art. 346 TC, so any businessman should understand the conditions under which this regime can be used, how to move on to it, how the tax is calculated, when the declaration should be submitted, and what other nuances should be taken into account so that the law is not violated.
This system is represented by a simplified regimeto calculate the tax. This suggests that entrepreneurs and companies are exempted from the need to calculate and pay numerous taxes, since they are replaced by a single fee.
The main rules for the application and calculation of the tax onthis regime is contained in Art. 346 of the Tax Code. Simplified taxation system is considered to be easy to use, therefore, it is usually not necessary for businessmen to use the services of professional accountants.
By using this mode, time and effort spent on calculating taxes and preparing reports are minimized. Other features of the USN include the following:
Simplified Taxation System for the Tax Code of the Russian Federationis considered beneficial for every entrepreneur. But it can be used by companies and IP only when certain conditions are met. Compliance must be checked before submitting a transition notification. If the operating conditions of the company change during operation, then this will become the basis for the transition to OSHO in automatic mode.
Use of the USN is allowed only when accountingsome conditions. If in the process of work they are violated, then the transition to OSHO automatically takes place. The application of a simplified taxation system is permitted under the following conditions:
Until 2017, it was allowed to work under this regime with annual income of up to 60 million rubles, but now this figure is significantly increased.
There are certain organizations that evenin accordance with the above requirements can not use this system. The use of a simplified taxation system is prohibited for such enterprises:
Until 2016, this list included representations, but now they can apply USN.
When choosing simplified entrepreneurs, they independently decide which version will be applied. A simplified system of taxation is presented in two forms:
Regional authorities are given the right to reduce these figures to 1% if the "Revenues" option is used, and if the "Income minus expenses" system is used, then the rate can be reduced to 5%.
During the transition to this regime, entrepreneurs indicate in the application which option they will use.
The use of the simplified tax system has many indisputable advantages. In connection with the application of a simplified taxation system, entrepreneurs and organizations take advantage of:
Particularly attractive for each entrepreneur is a plus, allowing for two years of work not to pay the fee. This allows the new company to develop effectively.
The transition to the USN has not only positive aspects, but also some significant drawbacks. The simplified taxation system in 2018 is characterized by shortcomings:
Therefore, before using this mode, you must evaluate all its pros and cons. A simplified taxation system is considered an excellent choice for beginning entrepreneurs.
It is allowed to apply this regime not only to entrepreneurs, but also to companies. A simplified system of taxation on the Tax Code of the Russian Federation can be used by firms subject to the rules:
Other requirements and conditions arethe same for both companies and IP. A simplified taxation system for LLCs is usually chosen by new firms on the market, as there is no information about what the approximate amount of revenues and expenses will be.
All entrepreneurs planning an openingown business, should think in advance about what kind of system they will use to calculate taxes. It is important to notify the FTS in advance that a simplified taxation system will be applied. The tax period for this system is equal to the calendar year, therefore only the transition from the beginning of the next year is allowed.
Initially, when registering a company or an IP, you can immediately send a notification of the transfer with the registration documents.
If by the end of this year the entrepreneur is notwill be able to notify the Federal Tax Service that it is planned to work on USN next year, then it will be impossible to use this regime. Before submitting a notification, make sure that the company fully meets the requirements of the regime.
The tax period for this regime is the year,but the report quarter is considered. If a simplified taxation system is used, the tax is calculated on an accrual basis from the beginning of the year. Therefore within a year it is required to transfer 3 advance payments for 1 quarter, half-year and 9 months. The remaining amount is transferred next year, minus the advance payments. At the same time, a declaration is issued.
To simplify the calculations, you can use online calculators or invite qualified specialists.
It is advisable to use this mode ofa high mark-up on goods or services. The simplified system of taxation "Incomes" assumes the collection of 6% from all monetary receipts for a specific period of time. The received value can be reduced by entrepreneurs:
If employs during the year an entrepreneurspecialist even on a temporary basis, he loses the right to reduce the tax by 100% during the whole year, irrespective of the period during which the employee will work in the firm.
To reduce down payments, it is required to transfer insurance premiums in the same quarter. Calculation of tax involves the use of the formula:
The amount of advance payment = tax base (cash receipts for the quarter) * 6% - insurance premiums - past advance payments (not used in the calculation for the first quarter).
The calculation is considered simple, because enoughonly have proof of all the company's revenues for a quarter or other period. Therefore, the simplified taxation system "Revenues" is used by entrepreneurs most often.
This kind of regime is considered quite complicated. This is due to the fact that it is important to confirm all expenses with official documents, and also it is necessary to know what costs can be used to determine the tax base.
The simplified system of taxation "Income - expenses" also implies the need to make advance payments for each quarter of work. The calculation process takes into account certain nuances:
Thus, to calculate the tax on a simplified taxation system is quite easy for the businessman himself. For this, the standard formula is used:
Advance payment amount = (tax base (revenues minus official costs) * 15%) - past advance payments within one year.
When calculating the annual fee, you can subtract the loss of the previous year.
If the mark-up on goods and services isit is usually this simplified taxation system that is used. Expenses used in the calculation process must be supported by official documents, and they should refer to the main activity of the company or the IP.
When using USN, it is required to make quarterly advance payments, so a minimum of 3 payments are made per year. In the new year, the final fee is calculated.
The funds must be transferred before the 25th day of the month following the last month of the quarter, but for the year the PIs pay the last payment until April 30, and the enterprises until April 1.
Often entrepreneurs are faced with the fact that their activities do not bring any positive result. In this case, you still have to pay the minimum tax.
Therefore, if the company has the results of the yearloss, then it is required to pay 1% of all officially confirmed income of the enterprise. In this case, the minimum tax is paid. Loss can be included in the costs of the next 10 years, and if it is not completely blocked, then it will be canceled.
Entrepreneurs and firms on the USN should not onlycorrectly calculate and timely pay the fee, but also form the reporting. The declaration on the simplified taxation system is made only once a year.
The document is submitted by entrepreneurs until April 30 of the next year, and by companies - before April 1.
If the last day falls on a holiday orday off, then it is postponed to the next business day. The declaration of the simplified taxation system form can be downloaded from the FTS website or taken in hard copy at the office of this service. You can fill out the document on the computer, and also the form can be printed and entered manually.
When the declaration is completed, allThe income and expenses related to the USN activities. Difficulties can arise if this mode is combined with other tax systems, so a separate account is required.
In addition to the declaration of IP and companies, there is a need to conduct CCRD, represented by a book of expenses and revenues. When it is formed and maintained, rules are taken into account:
During tax audits, the information from the KUDiR is studied very carefully.
Enterprises that accept, store or issue cash, thus doing different cash transactions, are required to strictly comply with the cash discipline.
Since 2017, it is necessary to install equipment for using online cash.
USN can be used for almost all activities subject to certain conditions.
Combine this regime only withPSN or UTII. Under other conditions, it will be necessary to choose either an OSHO or an ECCN. When combining regimes, it is important to distribute income and expenses for different systems. Usually, there are no difficulties with this process, when it comes to cash receipts. It is quite difficult to rank expenditures to any system.
But there are always costs that can notto be classified only in the USN or another regime. For example, the salary, and in this case such expenses are divided proportionally to incomes. Often, the entrepreneur himself takes into account. A simplified taxation system is considered simple in terms of reporting, so there is no need to hire a professional accountant.
The process can be performed on the basis of an applicationentrepreneur or in automatic mode. If in the process of work the company does not meet the requirements of the USN, for example, revenue exceeded 150 million rubles, then the transition to the OSH will automatically take place.
If the entrepreneur himself decides on theneed to change the regime, then he must file an application with the Federal Tax Service to switch to another system. It is necessary to make the document in two copies, and it is submitted within 15 days after the transition to the new regime.
In the capital, entrepreneurs working on the USN andspecializing in trading activities, must pay a trade fee. At the same time, it does not matter whether the work is done in stationary or non-stationary sales outlets. An exception is trading in a market or a fair.
Entrepreneurs can be classified as a USN expense. Additionally, when using the USN "Revenues" system, you can deduct this fee from income.
Thus, USN is a demanded systemtaxation. It can be used by many entrepreneurs and companies. For this, certain conditions must be met. Entrepreneurs should understand how to switch to the system, how the tax is calculated, how the declaration is generated and submitted, and what other nuances should be considered for successful work. If the tax is not paid in a timely manner and the accounts are surrendered, this will cause a very high penalty.