Prevention

On changes in tax legislation for the year. Taxation usn. Application of the tax system and the presence of branches and representative offices

What changes took place in the simplified taxation system in 2015. What's new in insurance premiums and property taxes. How to switch to a simplified taxation system and select an object of taxation.

In 2015, changes await everyone on the simplified taxation system. Please note that as of January 1, amendments have been made to:

  • Procedure for payment of insurance premiums.
  • Property tax for individuals and companies using the simplified tax system.
  • State duties.
  • Contributions to the FFOMS.

Insurance premiums

Law No. 188-FZ introduced amendments to the procedure for making insurance contributions, reporting and interaction with various funds.

Many “simplified” people are now required to report contributions via the Internet. Previously, this form of reporting was required only to employers whose companies employed more than 50 people. Since 2015, the figure has been reduced to 25. If inspectors find violations during an inspection, the fine may be 200 rubles. for each report. If the company had fewer than 50 employees last year, reports may be submitted in paper form.

If until now the “simplified” people could round up the amount of the contribution to the nearest ruble, now they will have to pay even a penny. When concluding contracts of any duration with foreigners, remember the need to subject all payments to contributions to the pension fund. When transmitting reports in the form of an electronic document, an electronic signature is required. To be able to send reports via the Internet, use the help of a special operator or contact a special service for sending from the website.

According to the current rules, contributions must be paid on all compensation upon dismissal, except for pension, medical and social insurance payments, except for compensation for unused vacation. In this case, contributions are transferred in the general manner.

In 2015 the following will be taxed:

  • severance pay;
  • average monthly salary paid while searching for a job.

Only part of the amount exceeding the average monthly salary is taxed, as well as compensation payments to the director, deputy and chief accountant, if they are more than three average monthly earnings.

Property tax

Until 2015, simplified residents did not pay property tax, but now the new law obliges them to pay this tax at the cadastral value. The innovation concerns only legal entities; for “simplified” entrepreneurs everything remains the same.

Real estate with a cadastral value that is on the balance sheet is subject to taxation: premises of business, administrative and shopping complexes, etc. Property tax does not apply to land plots on the balance sheet. Follow the regional list of property with cadastral value. installed locally. If a law on the determination and assessment of property tax has not been adopted in the region, “simplified” people may not pay it.

Property tax for individuals

In the new year, changes to the Tax Code related to the procedure for taxing the property of individuals were adopted. The previous version of the law, which was in use for more than 20 years, has since been repealed. According to the new version of the law, owners must pay:

  • residential premises;
  • garages;
  • complexes;
  • unfinished construction projects, etc.

The tax office will calculate the amount of tax, and the invoice will be sent by mail. The payment time has been slightly changed - now the tax must be paid before October 1 (previously November 1). The main difference of the newly adopted law is that the tax is calculated from the cadastral value, which is slightly higher than the inventory value. This is especially true for old buildings, because the inventory value took into account the wear and tear of the buildings. There will be no significant difference for owners of new premises. The transition period will ensure a gradual increase in the amount of this tax.

Since cadastral valuation of real estate has not yet been carried out in all subjects of the federation, until a cadastral number is assigned, the tax will be calculated according to the previous norms.

The real estate of individual entrepreneurs using the simplified tax system will be subject to this tax on a general basis, but with some benefits. The text of the law contains a clear indication that real estate involved in business is not subject to property tax. To take advantage of the benefit, you must submit an application to the tax office, providing the relevant documents. The package of documents must contain:

  • Application listing real estate used in business with the simplified tax system.
  • Copies of supporting documents on the actual use of real estate in business (agreements with tenants, suppliers, buyers, etc.).

Transition to a simplified taxation system

You can switch to the simplified tax system if your income for 9 months did not exceed 48.015 million rubles. The amount includes sales income minus VAT. When applying UTII, the income limit does not apply. When combined with the general regime, only income from it is taken into account. Individual entrepreneurs can switch to the simplified tax system without taking into account income.

When switching to the simplified tax system, you must notify the tax office in writing using f. No. 26.2-1. This had to be done before the end of 2014 in order for the transition to take place on January 1, 2015. The transition is not possible at any other time. In 2015, to switch to the simplified tax system, income should not exceed 60,000,000 rubles. taking into account a coefficient that has not yet been approved. If the income exceeds the simplified one, he switches to the OSN.

Selecting an object of taxation

The single tax rate depends on the object of taxation chosen by the entrepreneur: the tax rate on income is 6%; the tax rate on the difference between income and expenses is 15%.

The tax rate for the “income - expenses” form can be reduced by regional laws to 5%, so when choosing an object, carefully study the information for your region. Companies and individual entrepreneurs with a trust management or joint venture agreement can only operate according to the “income minus expenses” scheme. For others, the choice depends on the specifics of the type of activity. For expenses comparable to income, the “income – expenses” formula is appropriate; for small expenses, the second option is more profitable.

In 2015, companies and entrepreneurs using the simplified tax system will face changes in legislation. Accountants are also interested in how to switch to the simplified tax system in 2015, how to apply the simplified tax system in 2015, what taxes to pay under the simplified tax system in 2015. You will learn about all this from the article about the simplified tax system in 2015.

What issues are discussed in the article about the simplified tax system in 2015:

  1. Changes to the simplified tax system in 2015
  2. How to apply the simplified tax system in 2015
  3. Payment of taxes and contributions under the simplified tax system in 2015

The most important changes to the simplified tax system in 2015

You can briefly learn about the changes from our table, and below we will tell you more about them.

Insurance premiums 2015

From January 1, 2015, numerous amendments to the legislation on insurance premiums come into force. Innovations were introduced by Federal Law No. 188-FZ of June 28, 2014 (hereinafter referred to as Law No. 188-FZ). And they concern both the contributions themselves, reporting on them, and relationships with funds.

Here are some of the significant changes: From 2015, more “simplifiers” will have to submit reports to insurance premiums via the Internet. Now this is done by employers using the simplified tax system, whose average number of employees over the past year exceeded 50 people. Starting from the new year, the limit will be 25 people.

In addition, contributions will need to be paid in rubles and kopecks. There is no need to round up the amount to whole rubles, as now. And payments in favor of any foreigners will have to be subject to pension contributions, regardless of the term of the contract concluded. We have presented a summary of all the innovations that are relevant for “simplified” people in the table below. Let's talk about the most important of them in detail.

Currently, employers are required to report to the Pension Fund and the Social Insurance Fund on insurance premiums via the Internet only if the average number of their employees over the past year exceeds 50 people. This is stated in paragraph 10 of Article 15 of the Federal Law of July 24, 2009 No. 212-FZ (hereinafter referred to as Law No. 212-FZ). For violation of this requirement, inspectors can fine you 200 rubles. for each reporting form (clause 2 of article 46 of Law No. 212-FZ). If last year there were 50 or fewer employees, then you can submit reports to the funds on paper.

From January 1, 2015, all employers whose average number of employees for the last year was more than 25 people will be required to report electronically (subclause “c” of paragraph 3 of Article 5 of Law No. 188-FZ). Thus, the number of “simplified” employers who will submit calculations of contributions via the Internet will increase. Let us remind you that in order to submit reports electronically, you must have an electronic signature. Accordingly, those who do not have one need to obtain a signature. You can then report via the Internet.

Please note there are two options for this. The first is to contact a special communications operator and conclude an agreement with him. He will install a program on your computer with which you will submit reports. The second is to send reports directly from the fund’s website using a special service.

According to the current rules, there is no need to pay contributions on compensation payments upon dismissal. Moreover, payments are exempt from both contributions to compulsory pension, medical and social insurance, and from contributions to injuries (para.

"d" subp. 2 p. 1 art. 9 of Law No. 212-FZ and para. 6 subp. 2 p. 1 art. 20.2 of Law No. 125-FZ). The exception is compensation for unused vacation. You transfer contributions from them in the general manner.

From 2015, the payments from which you will have to pay contributions will increase. In particular, you will pay contributions on severance pay upon dismissal and the average monthly earnings saved for the period of employment. Provided that the amount of these payments exceeds three times the average monthly salary (six times for workers from the Far North and equivalent regions). In this case - please note - not the entire amount will be taxed, but only the part that exceeds the established amount of average monthly earnings. Also, contributions will be required for compensation of the manager, his deputy and the chief accountant, exceeding three times their average monthly earnings. If you pay the employee a smaller amount upon dismissal next year, then insurance premiums do not need to be calculated (subparagraph “a”, paragraph 3, article 2 and subparagraph “a”, paragraph 1, article 5 of Law No. 188-FZ).

Currently, the procedure for paying pension contributions from payments to foreign workers depends on their status. Thus, you pay remuneration contributions to permanently and temporarily residing foreigners in the usual manner. That is, the same as the income of Russian citizens - from the date of their hiring. But you accrue contributions to the Pension Fund from the income of temporary foreign workers only if they have concluded employment contracts for an indefinite period or a contract (contracts) with a total duration of at least six months during the year. And also when an employment contract is drawn up with a foreigner for a period of less than six months during the year, with subsequent extension (clause 1, article 7 of the Federal Law of December 15, 2001 No. 167-FZ and sub-clause 15, clause 1, article 9 of Law No. 212-FZ ).

Since 2015, you will have to pay contributions to the Pension Fund for payments in favor of any foreigners, regardless of the type of employment contract and its duration (Clause 4, Article 3 of Law No. 188-FZ). In this regard, the payment of contributions for all foreigners and citizens of the Russian Federation will be the same.

As for contributions to the Social Insurance Fund and the Federal Compulsory Medical Insurance Fund, in 2014 and 2015, accrue them in the general manner only for payments to permanently and temporarily residing foreigners. Do not count contributions from the income of temporarily staying people (subclause 15, clause 1, article 9 of Law No. 212-FZ and clause 1, article 2 of Federal Law No. 255-FZ of December 29, 2006). The exception is contributions for injuries. They are accrued from payments to all foreign employees, regardless of their status (clause 2 of article 5 and clause 1 of article 20.1 of Law No. 125FZ).

At the moment, you pay insurance premiums for your employees in rubles, excluding amounts less than 50 kopecks. and rounding up the sum to 50 kopecks. and more (clause 7 of article 15 of Law No. 212-FZ). In calculations using the RSV-1 PFR and 4-FSS forms, you reflect the accrued contributions in kopecks.

Starting from the new year, you will be able to pay contributions in the same way as accrue them - in rubles and kopecks (subparagraph “a”, paragraph 3, article 5 of Law No. 188-FZ). Thus, you will no longer have any discrepancies between the amount of insurance premiums paid and the amount you reflected in your reporting. The change will thereby avoid penny arrears. And it will protect you from disputes with specialists of extra-budgetary funds.

Organizational property tax 2015

At the beginning of April, Federal Law No. 52-FZ dated April 2, 2014 was adopted, which amended Article 346.11 of the Tax Code of the Russian Federation. They will come into effect on January 1, 2015.

At present, let us remind you that “simplified people” are under no circumstances payers of property tax. But starting next year the situation will change. Since the new law will oblige “simplified” organizations to pay property tax in relation to real estate, the tax base for which is determined as their cadastral value.

Please note: it is legal entities that will have to pay property tax. For entrepreneurs under the simplified taxation system, there will be no additional tax burden, since amendments were made to paragraph 2 of Article 346.11 of the Tax Code of the Russian Federation and apply only to organizations.

Accordingly, if you keep records in an organization using the simplified tax system, you need to find out about these changes. We will also tell you what the cadastral value of real estate is and how to determine it. After all, it is real estate objects with cadastral value that will be subject to taxation.

As we mentioned above, now “simplified” people do not pay property tax. As a general rule, in 2015 property tax should be paid on those objects of movable and immovable property that are on the balance sheet of the organization (clause 1 of Article 374 of the Tax Code of the Russian Federation).

Today, you may have on account 01 “Fixed Assets” or on account 03 “Profitable Investments in Material Assets” objects that are the property of your company - buildings, land, equipment, etc.

So, from 2015, you will only need to pay property tax on real estate. Specifically, we are talking about administrative, business and shopping centers (complexes), as well as premises in them (Article 378.2 of the Tax Code of the Russian Federation). And then you should worry only if such real estate falls into the regional lists of objects, the tax on which is calculated based on the cadastral value.

At the same time, if your company has, for example, land plots on its balance sheet, then you will no longer have to pay property taxes on such objects. Since plots are not recognized as objects of taxation in accordance with subparagraph 1 of paragraph 4 of Article 374 of the Tax Code of the Russian Federation.

It turns out that if a “simplified” owner owns, for example, office space in a business center, then there is no need to calculate and pay property tax for 2014. But starting in 2015, everything may change. Therefore, you will need to monitor whether lists of property, the base of which is calculated from the cadastral value, have appeared on the website of your region (clause 7 of Article 378.2 of the Tax Code of the Russian Federation).

Thus, an increase in the tax burden is possible only for those firms on the simplified tax system that own one of the types of real estate listed in paragraph 1 of Article 378.2 of the Tax Code of the Russian Federation (the list is presented in the table). If you find yourself among such companies, let's find out how the basis for your property will be calculated.

Property tax is regional and is enforced by the laws of the constituent entities of the Russian Federation (clause 1 of article 372 of the NKRF). Accordingly, the rules for calculating tax based on cadastral value are established by regional laws.

Therefore, if there is no corresponding law in your region, then you do not have to pay property tax on the cadastral value. Moreover, even if such a law is introduced, the authorities of the constituent entities of the Russian Federation must, before January 1 of the next tax period, approve lists of property, the base of which is calculated as the cadastral value.

The regions must approve the list of such property for 2015 before January 1, 2015 (clause 7 of Article 378.2 of the Tax Code of the Russian Federation). And if your property ends up on these regional lists, you will have to pay property tax, even if your company uses the simplified tax system. But if your objects are not on such lists, then you don’t need to pay anything.

Currently, regional lists for 2015 have not yet been approved; they will appear towards the end of 2014. Therefore, starting in November of this year, start monitoring on the website of the government of your constituent entity of the Russian Federation whether the lists of cadastral values ​​in your region have been updated.

If you find out that your property is included in regional lists, the tax base for which is determined as cadastral value, carefully study the regional property tax law. It is at the level of the subject of the Russian Federation that the calculation rules, rates, deadlines for paying property taxes, as well as tax benefits are established.

Property tax for individuals 2015

On January 1, 2015, Chapter 32 of the Tax Code of the Russian Federation “Property tax for individuals” comes into force. The corresponding changes are introduced by Federal Law dated October 4, 2014 No. 284-FZ. At the same time, it repeals the previous Law of the Russian Federation “On taxes on property of individuals” dated December 9, 1991 No. 2003-1, which existed for more than 20 years.

The tax must be paid in relation to residential buildings and residential premises (apartments, rooms), garages (car spaces), single real estate complexes, unfinished construction projects, as well as other buildings, structures and structures.

Just as before, the tax authorities themselves will calculate the tax. Notice of payment and payment will be sent by mail - the procedure does not change here. The payment deadline has been slightly delayed. The tax will have to be paid a month earlier - no later than October 1, and not November 1, as in 2014.

Currently, tax is calculated based on inventory value. According to the new law, the base for calculating tax is equal to the cadastral value of the property. And this is the main difference between the new law and the old one. After all, the inventory value in practice is several times lower than the market value. This is especially true for old buildings, the inventory value of which includes physical wear and tear. But the inventory value of new houses and apartments is close to the market value (and therefore the cadastral value). From this it is easy to conclude that for owners of new real estate the tax amount will change insignificantly. But owners of old homes can feel the new law on their wallets.

True, the law provides for a transition period of several years, during which the tax burden will increase gradually.

The property tax law comes into force in 2015. But at present, not all regions have managed to conduct a cadastral valuation of real estate. Therefore, until your home has its own cadastral number, the tax will be considered based on the inventory value according to the old rules. But for those citizens whose property has already been assessed according to the rules of the cadastre, the law provides for relaxations.

When calculating the tax on the cadastral value of real estate, reducing coefficients will be applied for four years. The formula for calculation is quite complicated.

Real estate owned by businessmen is subject to a new property tax for individuals on a general basis. However, the Tax Code establishes benefits for those entrepreneurs who work on the simplified tax system, UTII or patent and use real estate in their business. The relevant rules on exemption are prescribed in paragraph 3 of Article 346.11 (for the simplified tax system), paragraph 4 of Article 346.26 of the Tax Code of the Russian Federation (for UTII), paragraph 10 of Article 346.43 of the Tax Code of the Russian Federation (for a patent). It clearly states that an entrepreneur does not pay personal property tax on real estate used in business.

Federal Law No. 284-FZ dated October 4, 2014, introducing a new Chapter 32 “Property Tax for Individuals” of the Tax Code of the Russian Federation, does not introduce any changes to Articles 346.11, 346.26 and 346.43 of the Tax Code of the Russian Federation. This means that benefits for entrepreneurs in the special regime continue to apply. That is, in 2015, if nothing changes, entrepreneurs will continue to be exempt from paying property tax. Thus, in order to exempt a businessman from paying property tax, the following conditions must be met:

  • a businessman works on the simplified tax system, UTII or patent;
  • The businessman's property is used in business.

Property tax for individuals is calculated by the Federal Tax Service. Therefore, a businessman must take care in advance to ensure that his real estate involved in business on the simplified tax system does not fall under taxation. To do this, you need to confirm your right to benefit. But how to do this? Federal Law No. 284-FZ of October 4, 2014 does not establish any procedure for confirming the right to benefits for entrepreneurs on the simplified tax system. Paragraph 6 of Article 407 of the Tax Code of the Russian Federation, which comes into force on January 1, 2015, speaks only of the general procedure for confirming benefits by citizens, and not by entrepreneurs. Namely: the citizen submits to the inspectorate an application for a benefit and documents confirming the right to the benefit.

However, the current law on property tax (dated 09.12.91 No. 2003-1) did not stipulate a special procedure for confirming the right to a benefit. And entrepreneurs in practice used the explanations given, for example, in the letter of the Federal Tax Service of Russia dated August 19, 2009 No. 3-5-04/1290.

In our opinion, these same recommendations can continue to be used in 2015. So, in order to exempt your property from taxation, submit an application to the Federal Tax Service in any form. In it, list the real estate objects that are exempt from property tax due to the fact that you use them in activities subject to a “simplified” tax. Attach to the application copies of documents confirming the actual use of the property in business activities (agreements with suppliers, buyers, tenants, payment documents, etc.).

You need to submit your application as early as possible. The deadline for paying property taxes for 2015 is October 1, 2016. It is clear that tax authorities will calculate the tax and send payment notices before this deadline. Therefore, prepare your documents in advance.

Transition to the simplified tax system in 2015 and application of the simplified tax system in 2015

To switch to the simplified tax system, the amount of income for 9 months of 2014 should not exceed 48.015 million rubles.

The income limit includes income from sales (Article 249 of the Tax Code of the Russian Federation) and non-operating income (Article 250 of the Tax Code of the Russian Federation). At the same time, VAT is excluded from them (paragraph 5, paragraph 1, article 248 of the Tax Code of the Russian Federation). If the taxpayer, before switching to the simplified tax system, uses only UTII, the income limit does not apply.

When combining UTII with the general regime, the income limit includes only income from the general regime.

Individual entrepreneurs switch to the simplified tax system regardless of their income (letter of the Ministry of Finance of Russia dated March 1, 2013 No. 03-11-09/6114).

To switch to the simplified tax system, taxpayers must send a notification to the inspectorate about the transition to the simplified tax system. It is submitted according to Form No. 26.2-1, approved by Order of the Federal Tax Service of Russia dated November 2, 2012 No. MMV-7-3/829@. Tax authorities must be notified by December 31, 2014 inclusive. The transition itself will take place from the beginning of 2015. In general, it is impossible to switch to the simplified tax system in the middle of the year.

To apply the simplified tax system in 2015, the income of the simplified person should not exceed 60 million rubles, adjusted by the deflator coefficient. At this time, the coefficient has not yet been approved. And as soon as it is approved, we will publish it.

If you exceed these incomes, then starting from the quarter in which the excess occurred, the simplifier must pay taxes according to the general taxation system (GTS).

When calculating this amount, take into account:

  • income from sales (Article 249 and paragraph 2, paragraph 1, Article 346.15 of the Tax Code of the Russian Federation);
  • non-operating income (Article 250 and paragraph 3, paragraph 1, Article 346.15 of the Tax Code of the Russian Federation);
  • advances received by taxpayers who, before the transition to the simplified system, calculated income tax using the accrual method (subclause 1, clause 1, article 346.25 of the Tax Code of the Russian Federation).

When determining income, it is necessary to exclude from them the amounts of VAT and excise taxes (clause 1 of Article 248 of the Tax Code of the Russian Federation).

The income limit does not include:

  • income received from activities transferred to UTII. This is due to the fact that the income limit, upon exceeding which the taxpayer loses the right to apply the special regime, is established only in relation to income received from activities on a simplified basis (letter of the Ministry of Finance of Russia dated May 28, 2013 No. 03-11-06/2/19323);
  • income actually received at the time of application of the simplified tax system, but taken into account when calculating income tax before the transition to the simplified tax system (for taxpayers who switched to the simplified tax system from the general tax system) (subclause 3, clause 1, article 346.25 of the Tax Code of the Russian Federation);
  • income provided for in Article 251 of the Tax Code of the Russian Federation (subclause 1, clause 1.1, article 346.15 of the Tax Code of the Russian Federation);
  • the amount of dividends and interest on state (municipal) securities on which income tax is withheld (paid) at rates of 0, 9 or 15 percent (subclause 2, clause 1.1, article 346.15 of the Tax Code of the Russian Federation and letter of the Ministry of Finance dated October 5, 2011 No. 03 -11-06/2/137) .

When calculating the limit, autonomous institutions do not include in their income the subsidies they received for the implementation of state (municipal) tasks (subparagraph 1, paragraph 1.1, article 346.15 and paragraph 3, subparagraph 14, paragraph 1, article 251 of the Tax Code of the Russian Federation).

Time frame for the transition to the simplified tax system from 2015

Taxpayers must send a notification to the inspectorate about the transition to the simplified tax system. It is submitted according to Form No. 26.2-1, approved by Order of the Federal Tax Service of Russia dated November 2, 2012 No. MMV-7-3/829@. Tax authorities must be notified by December 31, 2014 inclusive. The transition itself will take place from the beginning of 2015. In general, it is impossible to switch to the simplified tax system in the middle of the year.

The notification must indicate the selected object of taxation, the residual value of fixed assets and the amount of income as of October 1, 2014. There is no need to inform tax authorities about the value of intangible assets.

It is impossible to apply the simplified tax system without notification (subclause 19, clause 3, article 346.12 of the Tax Code of the Russian Federation). And if the taxpayer does not notify the inspectorate about the transition to the “simplified tax” within the established time frame, the general tax regime will automatically be applied.

You can submit a notice of a change in the object of taxation within the same time frame as established for the transition to the simplified tax system - no later than December 31 of the current year. For notification in 2014, form No. 26.2-6 is used, approved by order of the Federal Tax Service of Russia dated November 2, 2012 No. MMV-7-3/829@. The new tax object can be applied starting from 2015.

Selecting an object of taxation according to the simplified tax system in 2015

A simplifier can choose two objects of taxation: income or income minus expenses.

The single tax rate depends on the object of taxation that the company (entrepreneur) chooses:

  • When paying a single income tax, the tax rate is 6%
  • When paying a single tax on the difference between income and expenses, the tax rate is 15 percent. The law of a constituent entity of the Russian Federation may reduce the tax rate for an object of income minus expenses by up to 5%

Therefore, be sure to study your simplified system law before choosing an object. You can view it on the website of the electronic journal “Simplified” by typing in the search bar, for example, the phrase “law of the Moscow region on a simplified taxation system.”

Which object to choose is up to the taxpayer himself. True, there is a category of taxpayers for whom only one object of taxation is possible. These are organizations and individual entrepreneurs who have entered into a simple partnership agreement (on joint activities) or trust management of property. They can pay a simplified tax only on the difference between income and expenses (clause 3 of Article 346.14 of the Tax Code of the Russian Federation).

The choice of taxation object depends on many factors. For example, on the type of activity carried out by the taxpayer, on its specifics. If expenses are comparable to income, it is better to focus on income minus expenses; if expenses are small, another option is more profitable. However, before making a decision, it is better to first analyze exactly what expenses are expected and whether they are mentioned in the list from paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation.

It is advisable to draw up a small business plan with a rough estimate of the volume of income and expenses. When compiling it, you need to take into account:

  • at what rate will you have to pay tax when choosing a simplified tax system with the object income minus expenses. It is possible that a law on lower rates has been adopted in the region;
  • at what rates (preferential or regular) you need to pay insurance premiums to extra-budgetary funds.
  1. the amount of tax payable under the simplified tax system with the object of income. It must be remembered that the tax can be reduced on transferred insurance premiums and temporary disability benefits issued (clause 3 of Article 346.21 of the Tax Code of the Russian Federation). The total reduction cannot exceed 50% of the amount of tax payable.
  2. the amount of tax payable under the simplified tax system with the object of income minus expenses at the rate to which the simplifier has the right to apply.

If the single tax turns out to be less when the object of taxation is income, this option is the most advantageous. And if the tax on the difference between income and expenses turns out to be less, it is better to use this object.

Let's give an example. Let's say 167 rubles. - this is income, and 100 rubles. - simplified expenses, which are fully taken into account for tax purposes. The profitability in this case is 67% [(167 rubles – 100 rubles) : 100%].

If, under these conditions, we compare the tax burden when choosing an object of taxation, we will see the following. The tax will be 10 rubles. both with the object, income (167 rubles × 6%), and with the object, income minus expenses (167 rubles - 100 rubles) × 15%.

Calculate profitability using the formula:

Your income for the year – Your expenses for the year x 100%.

And if the profitability according to preliminary calculations is more than 67%, then choose an income object. If it is less, it is more profitable for you to use the object’s income minus expenses.

Let's say your income is 100 rubles and your expenses are 20 rubles. In this case, the profitability is 80%. On-site income tax will be 6 rubles. At the facility, income minus expenses is 12 rubles. It is beneficial to apply the income object.

Another situation. Your income is 100 rubles, and your expenses are 90 rubles. In this case, the profitability will be 10%. At the site, you will pay 6 rubles for income to the budget, and at the site, income minus expenses is only 1.5 rubles. It is more profitable to use income minus expenses.

Using these simple examples, calculate your profitability by plugging your numbers into the formula.

Table: Features of the application of the simplified tax system in 2015

And it is the second most common in small businesses.

Its undeniable advantages are the absence of the need to pay income tax; previously there was no need to pay property tax, but from the beginning of this year (2015) a property tax was introduced on the simplified tax system.

Another advantage is minimal accounting reporting compared to OSNO.

As is clear from the above, this is a special regime for small and medium-sized enterprises aimed at reducing financial statements and reducing the amount of the tax itself.

But still, let’s move on from the advantages of the simplified tax system to a more detailed consideration of this topic:

Taxation restrictions of the simplified tax system

Before moving directly to the simplified taxation system itself, it is worth considering cases in which the use of:

Limitations of the simplified tax system by type of activity

  1. Banking services (operation of banks);
  2. Insurance services (work of insurance organizations);
  3. Operation of private pension funds;
  4. Lawyer services;
  5. Notary services;
  6. Operation of investment funds;
  7. Business related to trading in shares and other securities;
  8. Mining;
  9. Gambling business.

Limitation of the simplified tax system for physical indicators

There are also statutory restrictions of the simplified tax system on physical indicators:

  1. Lack of branches. If you have branches in other cities, then you are prohibited from applying the simplified tax system;
  2. Payers of Unified Agricultural Tax. If you are a payer of the single agricultural tax, then you cannot apply the simplified tax system;
  3. The cost of fixed assets does not exceed 100,000,000 rubles. Beginners and small businesses may not worry too much about this point, since the units have a cost of fixed assets of 100 million rubles;
  4. The income limit for the simplified tax system is RUB 68,820,000. If, while being subject to the simplified tax system in 2015, the specified income limit is exceeded, the organization automatically falls out of the simplified tax system;
  5. The income limit for switching to the simplified tax system is limited to RUB 51,615,000. This applies to organizations; there is no limit set for individual entrepreneurs;
  6. SSC (average headcount) is 100 people, when you have more than 100 people on your staff, then you also do not have the right to use the simplified tax system.

This is what concerns the restrictions on the application of the simplified tax system. For obvious reasons, 99% of people who read this article do not fall under the restrictions, so we continue to analyze further.

How can I switch to the simplified tax system?

You can switch to the simplified tax system only from a new reporting period. The reporting period for the simplified tax system is considered to be a calendar year, so you need to submit to the Federal Tax Service (tax) Inspectorate a notice of the transition to the simplified tax system by December 31.

There are situations in which you can switch to the special simplified tax regime without waiting for the start of the next calendar year.

Let's consider when you can switch to the simplified tax system without waiting for the end of the calendar year:

  1. Newly registered individual entrepreneurs and LLCs. Within 30 days, organizations and entrepreneurs can switch to this taxation system without any problems. To do this, you must submit a tax notification about the application of the simplified tax system (the notification can be submitted immediately with documents for registration (individual entrepreneur or LLC) or within 30 days from the date of registration);
  2. In case of closure of an activity falling under UTII. If you have stopped using (closed) activities that are subject to the UTII tax, then the law allows you not to wait for the new tax period and switch to the simplified tax system immediately. This is called a forced transition to the simplified tax system;
  3. Exceeding the physical indicators of the UTII tax. On the tax on its application and some of the restrictions are related to the excess of physical indicators (retail area 150 sq.m., public catering 150 sq.m., vehicle fleet 20 cars, rental space 500 sq.m.). If you have exceeded the physical UTII indicators, then you can switch to the simplified tax system without waiting for the end of the year.

In all other cases, you will have to wait until the end of the year and only then will you be able to switch to the simplified tax system.

Now let’s look at what types of regimes are available for the simplified tax system

Tax regimes of the simplified tax system

Now I will tell you about the tax regimes of the simplified tax system. Yes, you heard right, the fact is that there are several of them and you can choose any of them.

You should approach the choice of simplified taxation system mode responsibly, since if you choose one of them, you will be able to change to another only from the next calendar year.

There are only two tax regimes of the simplified tax system:

  • USN Income (6%). The amount of tax paid is 6% of your total turnover;
  • Simplified Taxation System Income minus expenses (15%). The amount of tax paid is 15% of the net profit of the enterprise.

Formula for calculating the simplified tax system

STS formula Income 6%

As I said above in the text, the tax amount is 6% of the total turnover of the business that is subject to this taxation:

simplified tax system Income = income * 6% where:

Income = the amount of total income of the entrepreneur (non-cash + cash receipts);

6% is the amount of tax that must be paid to the budget.

STS formula Income minus expenses 15%

The simplified tax system income minus expenses formula is as follows:

Simplified Taxation System Income minus expenses = (organization's income - expenses) * 15% where:

The organization's income is the total amount of income (cash + non-cash);

Expenses are all expenses incurred by the organization in the course of its activities.

IMPORTANT! Expenses must be confirmed by primary documents (invoices, invoices, acts, checks, consumables).

Minimum tax simplified tax system

There is a limitation on the taxation of the simplified tax system that relates to the tax regime of the simplified tax system Income minus expenses. Regardless of how many expenses you incur and what profit you make (and possibly at a loss), the amount of the simplified tax system cannot be less than 1% of total income.

For example:

The organization's income is 120,000 rubles, the organization's expenses are 150,000 rubles.

The amount of the simplified tax system = (120,000-150,000)*15% = 0, then the minimum tax of the simplified tax system comes into effect: 1% = 120,000*1% = 1200 rubles.

That is, despite the fact that you worked at a loss, you will have to pay 1% in any case; in our example, the minimum tax amount will be 1,200 rubles.

The amount of the simplified tax system tax cannot be less than 1% of the total turnover - this is IMPORTANT to understand, so as not to have problems with the tax authorities, do not miss this moment.

Tax period of the simplified tax system

For taxation under the simplified tax system, regardless of the form of tax (USN 6% or USN 15%), the tax period is a calendar year.

Tax reporting simplified tax system

Deadline for submitting the simplified tax system declaration

  1. The deadline for submitting the simplified tax system for individual entrepreneurs is April 30 of the year following the reporting year;
  2. The deadline for submitting the simplified tax system for LLCs is March 31 of the year following the reporting year.

KUDiR and balance sheet on the simplified tax system

  1. . If you have an individual entrepreneur, you are required to keep a book of income and expenses. There is no need to register and submit the book to the tax office, but if audited, it may be requested and you will be required to provide it;
  2. . If you have an LLC and not an individual entrepreneur, then you are less fortunate and will need to maintain a balance sheet.

What are the taxes of the simplified tax system?

Despite the fact that the simplified tax system is due once a year, it must be paid quarterly:

  1. Advance payment for the first quarter - payment for the first quarter must be made before April 25;
  2. Advance payment for half a year - payment for half a year must be made before July 25;
  3. Advance payment for 9 months - payment must be made before October 25;
  4. Payment per year. At the end of the year, payment must be made by April 30 for entrepreneurs and by March 31 for organizations.
Details about that.

Accepting cash at the simplified tax system (cash desk)

As for accepting cash on the simplified tax system:

  1. Cash register (KKM). The presence of a cash register at the tax office of the simplified tax system is mandatory; the cash register must have a fiscal memory and be registered with the tax office in the manner prescribed by law. The cash register is used in all cases of accepting cash except in the service sector;
  2. Strict reporting forms (SSR). If you provide services, then when accepting cash it is necessary.

Fines and liability on the simplified tax system

  1. Late payment of advance payments of the simplified tax system. There is no penalty for such an offense. The only thing is that you will be charged a penny in the amount of 1/300 of the Central Bank refinancing rate.
  2. Late payment of the annual tax simplified tax system. In case of late payment of the annual tax, up to 20% of the annual tax payable may be incurred.

Property tax on the simplified tax system

And at the end I want to write an innovation for 2015. Organizations subject to the simplified tax system must pay property tax starting this year. It is necessary to pay property tax only on that which is included in the cadastral lists.

Entrepreneurs were bypassed by this law and do not have to pay property tax while being subject to the simplified taxation system (IP).

Currently, many entrepreneurs use this Internet accounting to switch to the simplified tax system, calculate taxes, contributions and submit reports online, try it for free. The service helped me save on accountant services and saved me from going to the tax office.

The procedure for state registration of an individual entrepreneur or LLC has now become even simpler. If you have not yet registered your business, prepare documents for registration completely free of charge without leaving your home through the online service I have tested: Registration of an individual entrepreneur or LLC for free in 15 minutes. All documents comply with the current legislation of the Russian Federation.

That’s probably all I wanted to tell you about the simplified tax system. If you have any questions, then welcome to my VK group"

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 a 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 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.

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, expenses can be written off 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, they 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.