Art. 346 Tax Code: a simplified taxation system

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.

The concept of USN

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:

  • The main taxes are replaced by a single fee;
  • It is not required to pay personal income tax to entrepreneurs, and companies - income tax;
  • Do not have to pay VAT if the firm does not deliver goods for export;
  • The property tax is not calculated if the cadastral value is not determined for the objects.

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.

tax on simplified taxation system

Who can apply the system?

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:

  • income during the year is less than 150 million rubles;
  • The company should work no more than 100 people;
  • the price of fixed assets is less than 150 million rubles;
  • If other companies participate in the firm, their share should not exceed 25%.

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.

Who can not apply the regime?

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:

  • companies with open branches;
  • banks and insurance companies;
  • PFs that are not state-owned;
  • investment funds;
  • companies acting as participants in the securities market;
  • budgetary institutions;
  • pawnshops;
  • firms and individual entrepreneurs specializing in the production of excisable goods or the extraction and sale of minerals (except for common minerals);
  • enterprises that organize gambling;
  • companies and IPs working on the ECCN;
  • specialists with private practice, including notaries or lawyers;
  • companies involved in the production sharing agreement;
  • companies in which other enterprises participate, whose share exceeds 25%;
  • A firm with more than 100 employees;
  • enterprises whose operating costs are over 100 million rubles;
  • foreign firms;
  • firms that receive income in a year that exceeds 150 million rubles.
  • enterprises that meet all the requirements of the simplified tax system, but they have not applied for the transfer in a timely manner.

Until 2016, this list included representations, but now they can apply USN.

simplified taxation system of the Russian Federation

Types of USN

When choosing simplified entrepreneurs, they independently decide which version will be applied. A simplified system of taxation is presented in two forms:

  • "Income", which applies a rate of 6%.
  • "Incomes minus expenses", according to which the profit is calculated at 15%.

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.

Benefits of applying the mode

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:

  • Other important taxes are replaced by a single fee,which include VAT, personal income tax and collection of property, but the situation will be exceptional if a cadastral value is established for a certain property, so it will have to pay property tax;
  • accounting is greatly simplified, sinceonly to conduct KUDiR and annually to pass the declaration, therefore quite often there is simply no need for the services of a professional accountant, since the entrepreneur himself easily copes with this task;
  • IP can reduce the tax on insurance premiums inthe amount of 100%, if there are no officially employed workers, and if there are hired professionals, the fee for 50% of insurance transfers is reduced;
  • the payment to the FTS for the trade fee is reduced;
  • if the entrepreneur immediately goes over to the simplified tax system at the primary registration, he can take advantage of special tax holidays, therefore within two years he can work with a rate of 0%.

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.

simplified taxation form

Disadvantages of the regime

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:

  • It is impossible to employ more than 100 hired professionals;
  • It is impossible to switch to a regime for an enterprise engaged in the production of excisable goods;
  • to notify of the transition to the regime should be timely, taking into account the provisions of Art. 346.13 НК;
  • It is impossible to combine the USN with the EUCN;
  • people who conduct private practice can not use the regime;
  • companies and IPs may suddenly lose theirthe right to use this regime, for example, if by results of one transaction it turns out that the income per year has exceeded 150 million rubles, so the firm will automatically be transferred to OSSO;
  • the absence of VAT leads to the fact that many counterparties are forced to refuse cooperation, since they will not be able to file an application with the Federal Tax Service for tax refunds;
  • if the results of the work are losses, then when you leave this regime it will not happen in the new period to write off losses;
  • if transactions with cash are made, then it is necessary to acquire CMC;
  • it is difficult to determine the costs when determining the tax base, and there are certain restrictions, so some costs can not reduce revenues;
  • It is impossible to use property or social deductions to an entrepreneur.

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.

Nuances of work of LLC on USN

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:

  • the transfer is allowed from the moment of registration of the company within 30 days after registration or from the beginning of the new year, and the Federal Tax Service should be notified of the transition until December 31;
  • the intention to work under this regime is required to compile and transmit to the Federal Tax Service a corresponding notification;
  • if the deadline for notifying the notice is violated, it will be impossible to use the system;
  • LLCs using USN can use the same accounting methods as for OSS.

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.

application of a simplified taxation system

Rules for switching to the mode

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.

Tax calculation rules

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.

Calculation of tax with USN "Incomes"

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 the PIs do not have officially employed workers, then the tax on all insurance premiums decreases;
  • If there are employees in the company, then advance payments are reduced by 50% of insurance premiums for the entrepreneur himself and employees.

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.

simplified taxation system

Calculation of tax with USN "Incomes minus expenses"

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:

  • of all cash receipts for a particular quarter, you must deduct expenses for the same period of time;
  • to expenses it is possible to rank insurance payments for the businessman and workers;
  • when calculating the payment for the year, it is allowed to add to the expenses the loss for the previous year;
  • the received tax base is multiplied by 15%, but in some regions the percentage of local authorities may decrease by 5%;
  • from the received annual value are deducted already listed advance payments.

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.

Terms of payment

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.

Is the tax paid at the loss?

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.

Declaration submission rules

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.

simplified taxation system

What additional reports are needed?

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:

  • It is not required from 2013 to certify the document in the Federal Tax Service;
  • IP should not form other accounts, butcompanies must additionally conduct accounting, so buhbalance and numerous other reports on income and expenses, property and movement of funds.

During tax audits, the information from the KUDiR is studied very carefully.

Cash discipline

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.

The rules for combining USN with other systems

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.

in connection with the application of a simplified taxation system

How are entrepreneurs taken off the register?

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.

USN and trade fee

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.

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