What is simplification and how to work with it. Simplified taxation system What does usn mean

Along with the general tax regime, the legislation provides for special tax regimes. These special regimes provide taxpayers with easier ways to calculate and pay taxes, submit tax reporting. One of the most popular special regimes is the simplified taxation system (STS, USNO or USO). Simplification in the Tax Code is devoted to Ch. 26.2. USN. What it is in simple words, and what are the features of this tax regime, we will tell you in our consultation.

Who can apply USN

Not all organizations and individual entrepreneurs can apply the simplified tax system. They do not have the right to apply simplified taxation in 2019, in particular:

• organizations with branches;
• pawnshops;
• organizations and individual entrepreneurs engaged in the production of excisable goods;
• organizers of gambling;
• organizations in which the share of participation of other organizations is more than 25% (except for the contributions of public organizations of the disabled under certain conditions);
• organizations and individual entrepreneurs with an average number of employees exceeding 100 people;
• organizations whose residual value of depreciable fixed assets exceeds 150 million rubles.

A complete list of persons who cannot apply the simplified tax system in 2019 is given in paragraph 3 of Art. 346.12 of the Tax Code of the Russian Federation.

What taxes does the simplified tax system replace?

The use of a simplified form of taxation for an LLC exempts it in the general case from paying income tax, property tax and VAT. Individual entrepreneurs do not pay personal income tax on their business income, as well as property tax on business real estate and VAT. At the same time, simplistic people pay contributions to off-budget funds. Organizations on the simplified tax system can be recognized or income tax, pay land and transport tax, and in some cases also . An individual entrepreneur on a simplified system must also perform the duties tax agent(Clause 5, Article 346.11 of the Tax Code of the Russian Federation). For example, if he hires employees, he withholds and transfers personal income tax from their remuneration in the manner prescribed by Ch. 23 of the Tax Code of the Russian Federation. It is also important to separate the entrepreneurial activities of an individual entrepreneur and his activities as an ordinary citizen. For example, entrepreneurial income of an individual entrepreneur on the simplified tax system is not subject to personal income tax, but income individual, not related to entrepreneurial activity, are subject to personal income tax in the usual manner. By general rule property tax, transport and land tax and the entrepreneur pays as an ordinary individual according to notifications from the IFTS. In addition, entrepreneurs and organizations pay on a simplified system (clause 3 of article 346.11 of the Tax Code of the Russian Federation). This is the simplified taxation on the USN.

The main tax for organizations and individual entrepreneurs on the simplified tax system is actually a “simplified” tax.

USN in 2019

Maximum income according to the simplified tax system for organizations and individual entrepreneurs in 2019 should not exceed 150 million rubles. (Clause 4, Article 346.13 of the Tax Code of the Russian Federation). Otherwise, the right to apply the simplified taxation system is lost.

At the end of each reporting (quarter) and tax (year) period in 2019, the payer on the simplified tax system must compare his income with the marginal income.

The taxpayer of the simplified tax system, whose income limit was exceeded in 2019, ceases to be a simplified taxpayer from the 1st day of the quarter in which this excess was allowed. He proceeds to pay taxes on DOS or UTII, if the conditions of activity allow the application of this special regime. At the same time, in order to switch to UTII, it is necessary to submit to tax office Application (approved by Order of the Federal Tax Service of Russia dated December 11, 2012 No. ММВ-7-6/ [email protected]) within five working days from the date of commencement of the imputed activity. If the excess became known later than five days after the end of the quarter, then before submitting the Application, the organization or individual entrepreneur becomes taxpayer on the OSN.

How to calculate tax

Simplified tax is defined as the product of the tax base and the tax rate.

Under the simplified tax system, the tax base is the monetary value of the object of taxation under simplified taxation.

With the object “income”, the tax base is the monetary value of the income of an organization or individual entrepreneur (clause 1, article 346.18 of the Tax Code of the Russian Federation)

If the object of taxation is “income minus expenses”, then the tax base for the simplified tax system in this case there will be a monetary expression of income reduced by the amount of expenses (clause 2 of article 346.18 of the Tax Code of the Russian Federation).

The composition of the expenses that the simplified person has the right to take into account in this special regime is given in Art. 346.16 of the Tax Code of the Russian Federation. This list is closed.

An important feature recognition of income and expenses on the simplified tax system is the fact that the "cash" method is used. The "cash" method of accounting for the income of a simplified means that his income is recognized on the date of receipt Money and other property or debt repayment in another way (clause 1 of article 346.17 of the Tax Code of the Russian Federation). Accordingly, expenses are recognized after their actual payment (clause 2 of article 346.17 of the Tax Code of the Russian Federation).

Simplified bets

Under the simplified tax system, tax interest rates also depend on the object of taxation (Article 346.20 of the Tax Code of the Russian Federation) and are different for the simplified tax system “income” and the simplified tax system “income minus expenses”:

The above rates are maximum. Laws of subjects of the Russian Federation USN rates"income" and "income minus expenses":

Upon payment minimum tax a simplistic person can reduce this amount by advance payments under the simplified tax system already transferred in the current year based on the results of reporting periods.

BCC with USN

USN payers quarterly calculate and transfer advance tax payments to the budget no later than the 25th day of the month following the quarter, as well as tax for the year no later than March 31 (for organizations) and April 30 (for individual entrepreneurs). When transferring tax in the payment, the code must be indicated without fail budget classification(KBK) tax on the simplified tax system.

The BCC for the simplified tax system can be found in the Instructions on the procedure for applying the budget classification of the Russian Federation (Order of the Ministry of Finance of 06/08/2018 N 132n). So, for the simplified tax system with the object of taxation "income", the total BCC for 2019 is 182 1 05 01011 01 0000 110.

However, when paying to the budget, it is necessary to indicate a specific CCC of the simplified tax system, depending on whether the tax itself, tax penalties or fines on the simplified tax system are paid. So, the BCC USN "6 percent" in 2019 is as follows:

At the same time, the BCC USN "income" in 2019 for individual entrepreneurs and organizations is the same.

If the simplistic person chose income reduced by the amount of expenses as an object of taxation, then the BCC USN “income minus expenses” for individual entrepreneurs and organizations in 2019 is as follows:

The simplified taxpayer pays the minimum tax under the simplified tax system at a rate of 1% of his income at the same CCC as the regular tax under the simplified tax system "income minus expenses".

Tax return under USN

The deadline for filing a simplified tax return for organizations is no later than March 31 of the next year. For individual entrepreneurs, this period has been extended: the declaration for the year must be submitted no later than April 30 of the next year (clause 1 of article 346.23 of the Tax Code of the Russian Federation). Moreover, if the last day for submitting the declaration falls on a weekend, the deadline date is transferred to the next business day (clause 7, article 6.1 of the Tax Code of the Russian Federation).

Upon termination of activities under the simplified tax system, the organization and individual entrepreneur, within 15 working days after the date of termination, submit a notification to their tax office indicating the date of termination of activities (clause 8 of article 346.13 of the Tax Code of the Russian Federation). In this case, the declaration for the simplified tax system is submitted no later than the 25th day of the next month (clause 2 of article 346.23 of the Tax Code of the Russian Federation).

If during the period of application of the simplified tax system the simplified person ceased to satisfy the conditions for the application of this special regime, tax return according to the simplified tax system, it is submitted no later than the 25th day of the month following the quarter in which the right to apply simplified taxation was lost.

How accounting and tax accounting is conducted on the simplified tax system

A simplified organization is required to keep accounting records. The simplified entrepreneur decides for himself whether to keep records or not, because he does not have such an obligation (Article 6 of the Federal Law of December 6, 2011 No. 402-FZ).

LLC on the simplified tax system maintains accounting records in general order in accordance with Federal Law No. 402-FZ of December 6, 2011, Accounting Regulations (PBU) and others legal acts.

Recall that the simplified tax records are kept in the Book of Accounting for Income and Expenses of Organizations and Individual Entrepreneurs Applying the Simplified Taxation System (KUDiR) (Order of the Ministry of Finance dated October 22, 2012 No. 135n), according to the "cash" method.

This is the fundamental difference between the approach to accounting and tax accounting with USN. After all, as a general rule in accounting, facts economic activity organizations should be recorded in the reporting period in which they occurred, regardless of the receipt or payment of cash (accrual method).

Those simplified companies that are classified as small businesses and are not required to undergo a mandatory audit can apply simplified methods of conducting accounting.

By applying simplified accounting, an LLC can bring accounting and tax accounting closer together, because a simplified procedure makes it possible to use the “cash” method in reflection business transactions. Features of accounting on the "cash" method can be found in the Standard recommendations for the organization of accounting for small businesses (Order of the Ministry of Finance of the Russian Federation of December 21, 1998 No. 64n).

The annual financial statements of a simplifier consist of a balance sheet, a statement of financial results and appendices thereto (statement of changes in equity, statement of cash flows, statement of intended use funds) (clause 1, article 14 of the Federal Law of December 6, 2011 No. 402-FZ).

Those organizations and individual entrepreneurs on the simplified tax system that use simplified accounting methods can also draw up a simplified financial statements. This means that the balance sheet, income statement, report on the intended use of funds include indicators only for groups of articles (without detailing indicators for articles), and in annexes to balance sheet, statement of financial results, report on the intended use of funds, only the most important information, in the opinion of the simplistic, is given (

A simplified taxation system is established in the Tax Code in Chapter 26.2., this system is purely voluntary and cannot be enforced. But, when switching to the simplified tax system, it will have to be applied at least until the end of the year. Switching to another mode is not allowed (except in certain cases).

Organizations using the simplified tax system may not pay:

• income tax;
• VAT (excluding import operations);
• property tax.

Entrepreneurs (IP) do not pay for the simplified tax system:

• personal income tax;
• property tax;
• VAT (again, except for the import of goods by import).

Previously, simplified workers could still not pay the UST (single social tax). But since 2016, everyone was obliged to pay insurance premiums, which were introduced instead of UST.

Organizations using simplified accounting need to keep accounting for all sections, i.e. in full, regardless of the fact that they have tax records. But individual entrepreneurs may not keep accounting if they keep tax records, the reason is paragraph 2 of Article 6 of the Accounting Law 402-FZ. To maintain tax records, all simplifiers use the “Book of Income and Expenses” of the approved form.

So, what is the USN, in simple terms? This is an opportunity for small businesses to replace the payment of three main taxes (on profits, VAT, on property) with one tax for simplifiers, and how it is calculated is determined by the simplifier himself (this will be discussed later).

Taxpayers

First, let's decide on those who can apply the simplified tax system. Upon initial creation legal entity- organization or when registering an individual entrepreneur, anyone can declare their desire to use this system.

If an organization or individual entrepreneur already exists and decides to switch to the simplified tax system, then there are conditions that they must meet in order to be able to apply this regime.

Notification on the application of simplified taxation from next year is submitted before the end current year.

The specific deadline for filing the notification is not specified, but the text of Article 346.13 implies an unambiguous conclusion that this is the entire fourth quarter (from 01.10 to 31.12). Because in order to switch to the simplified tax system, you need to indicate the income and the book (residual) value of fixed assets (fixed assets) precisely as of this date - October 1.

What is needed to switch to a simplified system? The following conditions must be met:

• income for 9 months did not exceed 45 million rubles;
• book value of fixed assets within 100 million;
• the average number of employees is not more than one hundred people;
• and everything else that is listed in paragraph 3 of Article 346.12 had nothing to do with you.

In this case, you can safely send a notification to the tax office and apply the simplified tax system from January 1.

Only then, using the simplified version, you need to remember to keep track of all these limits:

• revenue not exceeding sixty million;
• book value of fixed assets - one hundred million;
• employees - a hundred people, etc., so as not to "fly off", but according to the official, not to lose the opportunity to application of the simplified tax system.

Object of taxation

The object of taxation is what will be taxed. The simplification has two objects:

• income;
• income reduced by expenses.

With the object "income", the tax will be calculated at a rate of 6% only on the income received.

With a taxable object "income minus expenses", a 15% tax rate applies. In this case, the income received is reduced by the expenses incurred.

Which object to choose, everyone proceeds from the conditions of their own business. When providing services, when there are few expenses, it is more profitable to choose a tax at a rate of 6%, when trading, a 15% rate is more profitable.

In general, there is such a rule of thumb, if the costs of the activities carried out amount to 60% of the amount of income, in this case the calculated tax for both objects of taxation is the same.

Accordingly, if expenses are less than 60% of income, then it is better to choose a profitable object for use, if it is above 60%, then you need to choose incomes that we reduce by expenses.

The taxable object can be changed annually - they worked for a year with a 6% rate, did not like it, switched to 15% and vice versa.

How are income and expenses determined?

Applying simplified taxation, both income and expenses are accounted for on a cash basis. What it is?

The cash method is the accounting of all transactions that are actually paid.

This means that income will be accepted for taxation if the money is credited to the cashier or to a current account.

There is one minus - if advances are received, they will also be accepted for taxation. But in order to be accepted for accounting expenses, they must not only be paid, but also accepted for accounting. That is, the operation must be completed: the goods are received and paid for, services are provided and paid for, work is performed and paid for, wages are accrued and paid, etc.

If you paid one of the suppliers in advance for an operation that has not yet been completed, then it cannot be taken into account in the costs. So, our state does not issue laws to its own detriment. Pay tax on the advance, and if you paid an advance to someone, then wait until the obligations on it are fulfilled.

Accounting for income under the simplified tax system is carried out based on the requirements of chapter 25 of the Tax Code “Income Tax”, in the same chapter there is article 251, income that is not taken into account for taxation by income tax. These same incomes will not be taken into account in the simplified tax system.

With expenses it is more difficult, what exactly will be taken into account is prescribed in article 346.16. The list of expenses is closed, that is, what is not on this list will not be accepted to reduce income. The list is quite impressive of 36 items, so we will not list everything. Again, the main criteria for accounting for expenses, as well as for income, are the criteria prescribed for expenses under the general taxation system.

Reporting and tax calculation

They report to the tax office under the simplified tax system once a year (because this taxable period for this tax). For organizations, March 31 is the last reporting day for filing a declaration. For all individual entrepreneurs, the last reporting day is April 30.

At the same time, the tax accrued in the declaration is paid. But in addition to the main tax payment, there are three deadlines for the advance payment for each quarter, no later than the 25th day of the next month. Everyone must calculate and pay the advance themselves. At the end of the year, the total amount of tax is reduced by the amounts already paid.
The tax is calculated as follows:

1. Object "Income" (6%). Everything that is transferred to the account, paid to the cashier, mutual offsets with suppliers is summed up and multiplied by 6%. Then this amount is reduced by the amount of insurance premiums transferred and paid at the expense of own funds disability benefits (sick leave), but not more than half. Everyone with employees is in any case obliged to pay 50% of the total amount tax. Individual entrepreneurs who work independently (without employees) reduce the accrued tax by the amount of all contributions paid to the PFR (pension fund) and the Compulsory Medical Insurance Fund (compulsory medical insurance fund), which they will pay before the end of the current year.
2. Object "Revenues reduced by expenses" (15%). Everything is simple here: they took income, subtracted expenses, multiplied by the tax rate. But there is a small nuance. There is the concept of a minimum tax, it is equal to one percent of the sum of all incomes that are received in a year. When calculating the tax in the standard way, there is a comparison with this amount. If the tax accrued according to the general rule turns out to be less than the minimum tax, then the minimum tax must be paid to the budget. If it is the other way around, then you need to pay the tax according to the general calculation. Simply put, which amount of the two is greater, that one must be paid to the treasury. Thus, absolutely nothing to pay the state will not work.

Transitional provisions

Article 346.25 contains the rules that must be observed by those persons who, prior to the application of the simplified tax system, were on other tax regimes and vice versa, if they were on the simplified tax system, but decided not to apply this regime anymore (or "flew" from it due to non-compliance with the limits). It is difficult to describe them, it is better to read in the Code.

Additionally, check out a short video about what it is USN simple words, as well as differences from traditional system and UTII:

All Russian entrepreneurs, as well as foreign enterprises engaged in business activities in Russia, are required to pay income tax to the treasury of our country. Insofar as the calculation of tax for entrepreneurs is a rather complicated procedure, given that several types of tax must be calculated for one entrepreneur, since recently, namely since 2002, some enterprises can switch to the simplified tax system which greatly simplifies the taxation process. Consider what the simplified tax system for individual entrepreneurs is in simple words, how the abbreviation is deciphered, and how it is calculated.

Decryption

USN is a simplified taxation system. For common man this abbreviation means little, but for entrepreneurs, the system greatly facilitates their activities. The name of this system speaks for itself, that is, in fact, one tax replaces several, namely income tax, value added tax and others.

Only representatives of small and medium-sized businesses can take advantage of this taxation system, large entrepreneurs cannot use it. Thanks to the simplified tax system, novice businessmen can significantly save money on paying taxes.

Please note that under the simplification, entrepreneurs pay only one tax.

How to switch to USN

So, only entrepreneurs who meet certain conditions can apply the simplified taxation system. First, the profit of the enterprise for one reporting period, namely for one year, should not exceed 120 million rubles (from 2017). Secondly, the staff of the enterprise should not exceed 100 people.

All individual entrepreneurs can switch to the simplified tax system. And you can do this as follows, first you need to submit an application to the tax office at the place of registration of the organization. The application deadline is from October 1 to November 30 of the current year, the new taxation system will be valid for the next reporting period.

Please note that the decision to transfer to the simplified tax system is made by the tax authority, therefore, the application must indicate the profit from entrepreneurial activity for 9 months, that is, for the period from the beginning of the year until the date of application and the number of full-time employees.

Rates and calculation examples

For a taxpayer making payments under the simplified tax system, two tax rates apply:

• 6% is applied to the total profit of the enterprise without deducting costs, this is if the costs do not exceed 60% of the total profit;
• 15% applies to income less expenses when production costs exceed 60% of revenue.

Now let's figure out what is considered the income of an individual entrepreneur on the simplified tax system. After all, only business income is taxed, so it is very important to know what kind of income is taken into account when calculating the tax. So, when calculating the tax under the simplified system, all profits from entrepreneurial activity are taken into account, for example, proceeds from the sale of goods or services, funds received from the rental of real estate or equipment, as well as other sources of income, including income from issuing loans under interest. Even the profit of the enterprise in the form of property is taxed under the simplified tax system. In other words, any income that is taken into account on the balance sheet of the enterprise.

There is a list of income that is not taken into account when forming the tax base:

1. Income individual entrepreneur outside of his business activities, for example, income from the sale of property that is in personal use and is not the property of the enterprise.
2. Borrowed funds of an enterprise, for example, an entrepreneur needed a loan, and he received it in the form of cash or property, this is not the profit of the enterprise, but obligations to the creditor, respectively, you do not need to pay tax for it.
3. Deposit rate. There is one nuance here, for example, an enterprise issued a loan at interest, from the profit from the payment of interest by the borrower, he must pay tax, but from interest rate the refinancing rate and another 5 percent are deducted.
4. Pledge and prepayment, if a deposit or a pledge from a counterparty enters the budget of the enterprise, then this is not considered profit, but only security, after the transaction and full payment funds will already be considered the entrepreneur's revenue.
5. Subsidies received from the state are also not included in the formation of the tax base.

Please note that detailed information can be found in the Tax Code of the Russian Federation Chapter 26.2.

How tax is calculated

So let's look at concrete examples How is the simplified tax for individual entrepreneurs calculated? By the way, it should be noted that when switching to USN entrepreneur has the right to choose for himself at what rate he will pay tax, or rather, from what amount it will be calculated, from net profit or total income. Let's consider both options.

Income and expenses when calculating the simplified tax system: an example

Example

An individual entrepreneur received an income of 580 thousand rubles, his expenses amounted to 320 thousand rubles. How tax is calculated:

• 580000-6% = 34800 rubles;
• 580000-320000=260000 rubles, 260000-15%=39000 rubles.

In general, each businessman will have to independently decide at what rate it will be more profitable for him to pay tax, from this example, it is obvious that 6% of revenue is more profitable than 15% of net profit.

Thus, what is the simplified taxation system for individual entrepreneurs? This is a system for small and medium-sized businesses in our country, which reduces tax burden and greatly simplifies the work of accountants. By the way, pay this tax need once a year, no later than April 30 for the past period.

The Simplified Taxation System (STS) is a special tax regime for small and medium-sized businesses. It reduces the tax burden and simplifies accounting. Three taxes common system- VAT, income tax and property tax - are replaced by one tax. Accounting is kept in a clear book of income and expenses, the declaration is submitted once a year, and advance payments are made quarterly.

What taxes are not paid under the simplified tax system?

• Corporate income tax, excluding dividend income, on operations with certain types of debt obligations and profits of controlled foreign companies.
• Personal income tax, with the exception of tax on income in the form of dividends and on income taxed at the tax rates provided for in paragraphs 2 and 5 of Art. 224 of the Tax Code of the Russian Federation.
• Property tax, with the exception of real estate tax, which is taxed at the cadastral value.
• VAT, excluding import transactions and invoiced to buyers.

Payroll taxes need to be paid.

What is taxed under the USN?

Accounting and tax accounting, accounting of fixed assets, automatic calculation of the simplified tax system, reporting without leaving home in online service Contour. Accounting!

When switching to the simplified tax system, the taxpayer chooses the object of taxation and charges single tax at a fixed rate:

• If the object of taxation is income - the standard tax rate is 6%,
• If the object of taxation is income reduced by the amount of expenses, the standard tax rate is 15%.

For entrepreneurs on the STS of 15%, the minimum tax rule applies: if at the end of the year the amount of tax turned out to be less than 1% of the income received for the year, then a minimum tax of 1% of the income is paid. Even in cases where the company has made losses.

You cannot apply two rates at the same time or alternate them within a year. To change the tax system for the next year, submit a notice by December 31 of the current year.

Participants in a simple partnership agreement or trust management apply only "Revenues reduced by the amount of expenses."

What is more profitable - income or "difference"?

Let's see an example:

Pineapples in Champagne LLC earned 1,000,000 rubles in a month and spent 500,000 rubles.

If the simplified tax system “Incomes, 6%” is applied, the tax will be 1,000,000 × 6% = 60,000 rubles.

If the LLC has chosen the “Income minus expenses” option and the region has a regular (not preferential) rate of 15%, the tax will be (1,000,000 - 500,000) × 15% = 75,000 rubles.

• if the organization's expenses are less than 60% of income or it is difficult to document the expenses, then the first option is more profitable - income at a rate of 6%;
• if expenses exceed 60% of income and meet the requirements given in the Tax Code of the Russian Federation, then the second option is more optimal - income minus expenses, 15%.

On the simplified tax system “Income”, individual entrepreneurs without employees may not pay tax at all if it turns out to be less than the amount of insurance premiums. And individual entrepreneurs with employees and organizations at the expense of insurance premiums can halve the tax.

On the simplified tax system “Income minus expenses”, wages and insurance premiums are included in expenses and reduce the object of taxation.

Who can apply USN?

Maintaining accounting and tax records, accounting for fixed assets, automatic calculation of the USN tax, filing reports without leaving home in the online service Kontur.Accounting!

The transition to the simplified tax system is a voluntary matter, but some companies cannot “turn on” this mode:

• banks, Insurance companies, notaries, investment and non-state pension funds and other organizations
• companies with branches and representative offices,
• companies in which the share of participation of other organizations is more than 25%.

If you are going to apply the simplified tax system next year, make sure that the following conditions are met for the company:

• the number of employees does not exceed 100 people,
• the residual value of fixed assets does not exceed 150 million rubles,
• income does not exceed:

- 112.5 million rubles for 9 months of the current year - for those who switch to the simplified tax system from another regime,

In 2019, the deflator coefficient is 1.518

- 150 million rubles per year - for those who want to continue working on the simplified tax system.

It is impossible to apply ESHN and USN at the same time. But you can combine the simplified tax system and UTII, the simplified tax system and PSN, and even all three modes - the simplified tax system, PSN and UTII. The restriction on the number of employees and the cost of fixed assets is valid for all types of activities, and the amount of income is considered for types of activities that do not fall under UTII.

In the online service Kontur.Accounting, you can easily submit a declaration on the simplified tax system, keep payroll and send reports to the Federal Tax Service, the Pension Fund of the Russian Federation and the Social Insurance Fund.

The simplified taxation system, in a sense, makes life easier for the taxpayer by replacing part of the taxes with one, which means simplifying the situation with both payments and reporting. But not everything is so rosy. This mode has nuances that do not always make the use of the simplified tax system profitable.

In the article:

• What types of USN are
• How to choose an object of taxation
• Simplification expenses
• Tax rates
• Tax calculation
• How to go
• Pros and cons of switching to the simplified tax system in 2020
• Calculator for choosing a taxation system for individual entrepreneurs and LLCs in 2020

What is a simplified taxation system in simple words

Simplification (tax under the simplified tax system) is a special tax regime in which taxpayers are exempt from certain taxes, and in return they pay only one. An enterprise or individual entrepreneur independently decides whether it is worth using the right to pay taxes under the simplified tax system. Note that there are practically no differences in the application of simplified IP and organizations.

If the taxpayer chooses to switch to the simplified tax system, then he is exempt from:

• income tax (organization) or personal income tax (IP);
• property tax.

In each of these paragraphs there are exceptions, which are spelled out in paragraphs 2 and 3 of Art. 346.11 of the Tax Code of the Russian Federation. Separately, it is worth noting the property tax - the exemption does not apply to real estate objects that meet the conditions for taxation under cadastral value. Also, simplistic people are not exempted from the duties of a tax agent for the above taxes.

Simplification can be combined with the following modes:

• imputation (for organizations and individual entrepreneurs);
• patent (only for individual entrepreneurs).

Combining USN and OSN is prohibited.

Simplification is not tied to any type of activity, although there are some exceptions that do not allow the application of the simplified tax system or limit the choice of taxation object. We will tell you all about the USN further.

Changes in the USN 2020: video review from the editor-in-chief of the Simplification magazine

Conditions for the simplified tax system: who can apply

To switch to simplified taxation, you must submit a notification. Which, by the way, the tax authorities will answer only if the legal entity or individual entrepreneur does not meet the criteria of a simplistic.

Below in the article are also examples of applications for individual entrepreneurs. We also devoted to the procedure for filling out an application for the transition for a newly created IP.

You can fill out the form online using the BukhSoft program. After that, the program will check the application for errors and it can be printed on a printer or saved as an Excel file.

Complete notice online

If there are no obstacles to the transition to this mode, then you do not need to wait for any document from the inspection. To avoid misunderstandings related to the loss of your documents tax authority, you should keep a notice of the transition to the simplified tax system with a tax stamp on the receipt of the document, an operator's receipt when sending via the Internet or with a postal inventory. If desired, you can later ask the tax information mail, which will indirectly confirm the right to apply the simplified tax system.

You can switch to USN:

• within a month from the date of state registration;
• from the beginning of any calendar year, when activities have been underway for some time (the exception is the transition from UTII, provided for in paragraph 4, clause 2, article 346.13 of the Tax Code of the Russian Federation).

In the first case, except for some types of activities, there are no restrictions on the transition. In the second case, the following restrictions apply for organizations and individual entrepreneurs:

• for the first 9 months of the year, income should be within 112.5 million rubles;
• organizations and individual entrepreneurs must comply with the conditions of paragraph 3 of Art. 346.12 of the Tax Code of the Russian Federation (for example, there is a limit on the number of staff or a limit on the value of fixed assets for legal entities).

If the taxpayer's income exceeds 150 million rubles. or he ceases to meet the criteria described above, then such a person is forced from the beginning of the quarter in which the non-compliance with the criteria of the simplifier occurred, to switch to paying taxes according to the OSNO.

What types of USN are

One of the advantages of simplification is the ability to choose the tax base. There are two options:

• income;
• income minus costs.

It should be noted that the simplification uses cash method. With regard to income, this is expressed as follows: all receipts (which meet the conditions similar to income tax) increase the taxable base, regardless of whether they accrued in accounting or not. That is, the tax is paid on all advances, including (but the returned advances are reversed in the period when the return is actually made).

Expenses must also be paid, but at the same time actually incurred and accrued in accounting by the time they enter the book of income and expenses.

• Total federal law 20 amendments were made to the USN. Find out about them in the table of the magazine "Simplification"

How to choose an object of taxation under the simplified tax system

In order to select an object from which the tax will be paid, one should analyze one's activities and local legislation (the regions have the right to introduce reduced single tax rates).

If a legal entity or entrepreneur has very few costs, or the costs are specific and do not reduce tax base, then of course it is better to opt for the object of income.

If the company has high expenses, then it is necessary, first of all, to evaluate their structure. In cases where tax profit for a tax under the simplified tax system is significantly lower than the income itself, then you should switch to simplified taxation with the object “income minus costs”.

You can change the tax base no more than once a year. To change an object, a notification is also submitted to the inspection before the end of the calendar year. There is also no need to wait for any confirmation from the tax office.

The taxpayer has the right to choose any type of simplification, but for some persons tax code provides for limited choice.

Taxpayers who operate within the framework of a simple partnership or a property trust agreement can apply simplified taxation exclusively with the “income minus expenses” object.

What expenses on the simplified tax system reduce the taxable base

The list of expenses for reducing the taxable base in case of simplification is closed. This is the main difference from the expenses under Chapter 25 of the Tax Code of the Russian Federation (for income tax, those not mentioned in the code, but economically justified expenses are also accepted).

The list of simplified expenses is given in Art. 346.16 of the Tax Code of the Russian Federation.

The procedure for accounting for expenses on the simplified tax system has changed. Changes were made by Federal Law No. 325-FZ dated September 29, 2019.

Simplifiers have the right to write off real estate expenses before they submit documents for registration. Previously, if you wrote off expenses, but did not submit documents for registration, inspectors withdrew expenses (decree Arbitration Court Volga-Vyatka District of March 28, 2018 No. Ф01-641/2018).

During the year, write off expenses in equal installments on the last day of the quarter (subclause 1, clause 3, article 346.16 of the Tax Code). For example, if you paid 100,000 rubles. in September, consider only half in September, and the remainder in the fourth quarter.

In this case, the following algorithm works:

Quarter in which payment was made or commissioning took place	Cost allocation procedure
1 quarter	One quarter of the amount spent in each quarter until the end of the year
2 quarter	One third of the paid value of the fixed asset or part thereof in each quarter until the end of the year
3 quarter	For half of the amount of expenses on fixed assets in the 3rd and 4th quarters
4 quarter	At a time, the entire amount of the paid cost of depreciable property is charged to expenses

When choosing an object of taxation with a decrease in income for expenses, it is possible to reduce the basis for calculating the tax on losses of previous years, as well as on the amount of the difference between the minimum tax and the actually calculated (if it turned out less) for previous years.

What are the tax rates for the simplified tax system

The rates for the unified simplified tax are established in Art. 346.20 of the Tax Code of the Russian Federation. But federal legislation only defines the rate corridor, giving the regions the right to set a specific amount on their own.

The maximum rate for the “income” object is 6%. Minimum bet for organizations - 1%. And for individual entrepreneurs that meet the criteria of paragraph 4 of Art. 346.20 of the Tax Code of the Russian Federation, - 0%.

The maximum rate for the second object of taxation is 15%. The minimum is 5%. For Crimeans and Sevastopol taxpayers, the percentage can be reduced to 3%. For entrepreneurs, the rate can also be reduced to 0%, subject to the conditions of paragraph 4 of Art. 346.20 of the Tax Code of the Russian Federation.

There is also a minimum tax rate of 1% of income.

In a separate table, we have collected USN rates for 85 regions of the Russian Federation .

How to calculate USN tax

The tax calculation algorithm depends on the tax base.

The amount of tax with the object "income" is considered as the product of the amount of income and the corresponding tax rate. But that's not all.

The resulting tax can be reduced by:

• insurance premiums (accrued and paid);
• sickness benefits (days at the expense of the employer);
• premiums for insurance that provides coverage for sickness benefits not reimbursed by social security.

All of the above amounts can be taken into account when reducing the tax only within half of its amount. But without such a restriction, the tax can be reduced by:

• trading fee;
• fixed insurance premiums of an entrepreneur without hired personnel.

With regard to the object "income reduced by expenses", the tax is calculated as follows:

(Income current period– costs of the current period – losses of previous years – the difference between the actual tax and the minimum for the previous tax period) x tax rate

The amount received must be compared with the value of the minimum tax, which is 1% of the amount of income. Large sum and will be taxed for the year.

During the year, advance tax payments are made every quarter for any object of taxation. At the same time, with the “income minus expenses” object, when calculating advance payments, it is impossible to take into account the losses of previous years and the difference between the actual and minimum taxes. Advance payment in this case, it will be only the difference between income and expenses, multiplied by the tax rate.

The minimum tax on the corresponding CBC is paid only at the end of the year. Previously, a separate budget classification code was allocated for the minimum tax. Now the code is single for advance payments, basic and minimum taxes. If an overpayment remains on the previous CCC, then it can be returned to the taxpayer or offset against payment current tax by letter.

The deadline for payment of tax advances is the 25th day of the month following the expired quarter. Deadline for annual report and payment of the annual tax - the end of March for legal entities and the end of April for entrepreneurs.

The nuances of the transition to a simplified system for individual entrepreneurs and organizations

You can switch from USN to OSN. Also, newly created organizations and the opening of individual entrepreneurs can switch to the simplified tax system.

One of the significant points influencing the decision to switch to the simplified tax system from the general taxation regime is the need to restore VAT on those fixed assets intangible assets, goods in stock, etc., which at the time of the transition remain on the balance sheet of the enterprise or individual entrepreneur.

This must be done in the last quarter of the year that precedes the start of the application of the simplified tax system.

VAT is recovered at the residual value on the balance sheet. You can reduce taxable income by the amount of the restored VAT in the same reporting period.

With VAT, which was paid from advances received before the transition to the simplified tax system (provided that the implementation will already take place on a simplified system), according to officials, this should be done. The amount of VAT must be returned to the buyer, and this amount to be deducted must be reflected in the declaration.

It is also possible to switch from STS income for USN expenses. And vice versa. This can be done from January 1 of the next calendar year. At the same time, to change the object of taxation, a notification is submitted to the Federal Tax Service no later than January 1.

Pros and cons of USN

The table summarizes the positive and negative aspects of this special regime, which will help you in deciding whether to switch to the simplified tax system.

pros	Minuses
Easier tax accounting	Tax is paid even at a loss (if there is at least some income)
Exemption from major taxes (income tax, VAT, property tax)	Before the transition, it is necessary to restore VAT, which can lead to significant economic losses
Possibility to choose the object of taxation independently	Closed list of expenses
Declaration is submitted once a year	Not all enterprises and individual entrepreneurs have the right to apply simplified taxation. There are restrictions.
There are benefits on insurance premiums for simplified workers with certain types of activities	Counterparties will not be able to refund VAT on goods, services, etc. purchased from a simplified service provider.

Tax system selection calculator from 2020

Choosing a tax system in 2020: pros and cons

Index		STS income	STS income-expenses	UTII		Patent
Where can the mode be used?	In all regions of the Russian Federation			Only in the territory municipalities, where UTII is introduced (clause 1 of article 346.26 of the Tax Code of the Russian Federation)		Only in those constituent entities of the Russian Federation where the PSN is established (clause 1 of article 346.43 of the Tax Code of the Russian Federation)
Taxes payable (except obligatory taxes*)	Income tax - for organizations, personal income tax - for individual entrepreneurs; Property tax (Chapter 25 of the Tax Code of the Russian Federation)	Single tax under the simplified tax system; Property tax - only from the cadastral value of real estate; VAT - only when importing goods into Russia, if you have issued an invoice with VAT. Or if you do business in simple partnerships, you are a trustee of property, a concessionaire (clauses 2 and 3 of article 346.11 of the Tax Code of the Russian Federation)		imputed tax; Property tax on the cadastral value of real estate; VAT - only when importing goods into the Russian Federation (clause 4 of article 346.26 of the Tax Code of the Russian Federation)		The cost of a patent; Property tax on cadastral value; VAT - for non-patent activities, when importing goods into the Russian Federation, for operations under Art. 174.1 of the Tax Code of the Russian Federation (clause 10 of article 346.43 of the Tax Code of the Russian Federation)
Income (profit) tax rate	20% (clause 1 of article 284 of the Tax Code of the Russian Federation) for organizations, individual entrepreneurs pay personal income tax at a rate of 13%	(clause 1 of article 346.20 of the Tax Code of the Russian Federation)	(clause 2 of article 346.20 of the Tax Code of the Russian Federation)	From 7.5 to 15% (clause 2 of article 346.31 of the Tax Code of the Russian Federation)		6% (clause 1 of article 346.50 of the Tax Code of the Russian Federation)
The tax base	Income reduced by expenses (clause 7 of article 274 of the Tax Code of the Russian Federation)	Income (clause 1 of article 346.14 of the Tax Code of the Russian Federation)	Income reduced by expenses (clause 1 of article 346.14 of the Tax Code of the Russian Federation)	Imputed income (clause 10 of article 346.29 of the Tax Code of the Russian Federation)		Potentially possible income (clause 1 of article 346.48 of the Tax Code of the Russian Federation)
Reporting (tax) period	I quarter, half a year, 9 months, a year (clauses 1 and 2 of article 285 of the Tax Code of the Russian Federation)	I quarter, half a year, 9 months, a year (Article 346.19 of the Tax Code of the Russian Federation)		Quarter (Article 346.30 of the Tax Code of the Russian Federation)		From 1 to 12 months (clause 5 of article 346.45 of the Tax Code of the Russian Federation)
Procedure for payment of advances (basic tax)	Not later than the 28th day of the month following the reporting period (month). For a year - no later than March 28 (clause 1 of article 287, clause 3 of article 289 of the Tax Code of the Russian Federation)	Not later than the 25th day of the month following the reporting period. For a year - for firms - no later than March 31, for individual entrepreneurs - no later than April 30 (Article 346.19 and clause 7 of Article 346.21 of the Tax Code of the Russian Federation)		Not later than the 25th day of the first month following the quarter (clause 1 of article 346.32 of the Tax Code of the Russian Federation)		A patent for a period of less than six months must be paid in full no later than the day when the document ceases to be valid. A patent issued for a period of six months to a year is as follows. 1/3 of the cost - within 90 days from the start of the patent. The remaining 2/3 - no later than the day when the patent expires (clause 2 of article 346.51 of the Tax Code of the Russian Federation)
Basic tax returns	Quarterly. Not later than the 28th day of the month following the reporting period. Or the 28th of every month. If the tax is calculated from the actual profit. At the end of the year - no later than March 28 (clauses 3 and 4 of article 289, paragraph 4 of clause 1 of article 287 of the Tax Code of the Russian Federation)	Only at the end of the year. Organizations - no later than March 31. IP - until April 30 inclusive (Article 346.23 of the Tax Code of the Russian Federation).		Every quarter. No later than the 20th day of the next month (clause 3 of article 346.32 of the Tax Code of the Russian Federation)		Is not provided
income limit per year	Without Borders	150 million rubles (Clause 4.1, Article 346.13 of the Tax Code of the Russian Federation)		Without Borders		60 million rubles (Clause 6, Article 346.45 of the Tax Code of the Russian Federation)
Number limit		Average number of employees no more than 100 people				The average number of employees is no more than 15 people (clause 5 of article 346.43 of the Tax Code of the Russian Federation)
Limit share of participation of other firms in the authorized capital	Not installed	25% (subclause 14, clause 3, article 346.12, clause 2, clause 2.2, article 346.26 of the Tax Code of the Russian Federation)				No, firms cannot apply SPE
	Can be	They cannot be (subclause 1, clause 3, article 346.12 of the Tax Code of the Russian Federation) Separate divisions and representative offices are allowed			They can (Article 346.26 of the Tax Code of the Russian Federation)	They cannot, firms are not entitled to apply PSN
The maximum residual value of fixed assets according to accounting	Not installed	150 million rubles (Clause 4, Article 346.13 of the Tax Code of the Russian Federation)			Not installed
Contribution tax reduction	Doesn't decrease. But contributions are put into expenses (subclause 1 clause 1 article 264 of the Tax Code of the Russian Federation)	On contributions, including fixed IP, the tax is reduced under the simplified tax system. But not more than 50%. If the individual entrepreneur does not have employees, the contributions completely reduce the tax (subclause 1 and paragraph 5 of clause 3.1 of article 346.21 of the Tax Code of the Russian Federation). Firms reduce the tax on contributions by no more than 50%.	Doesn't decrease. But the contributions are written off as expenses (subclause 7, clause 1, article 346.17 of the Tax Code of the Russian Federation)		Decreases. Maximum - 50% (clause 2.1 of article 346.32 of the Tax Code of the Russian Federation)	Doesn't decrease
Contribution rate	30% (Article 426 of the Tax Code of the Russian Federation)	30% (Article 426 of the Tax Code of the Russian Federation)	30% (Article 426 of the Tax Code of the Russian Federation)		30%, and for pharmacies - 20% (Article 427 of the Tax Code of the Russian Federation)	30% (Article 426 of the Tax Code of the Russian Federation)
	Not maintained	Not maintained				Not maintained
tax accounting	Tax registers are maintained (Article 314 of the Tax Code of the Russian Federation)	The Book of Accounting for Income and Expenses is maintained (order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n)			The accounting book is not kept (letter of the Federal Tax Service of Russia dated 09.06.2016 No. SD-4-3 / [email protected])	Accounting for income is maintained to control the limit of 60 million rubles.

* Obligatory taxes include: transport, land tax, state duty, customs duty. All companies and individual entrepreneurs need to pay them, regardless of the special regime applied. In the presence of objects of taxation.

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