Each person who decides to register as an individual entrepreneur, make tax payments, and also maintain their own accounting. Individual entrepreneurs are required to keep records regardless of the type of activity.

Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and IS FREE!

About simplification

STS is a type of taxation that is applied to small and medium-sized businesses. This tax regime allows you to reduce losses, as well as the number and complexity of filling out documents that must be submitted for reporting.

The simplified tax system is beneficial for individual entrepreneurs in the field accounting, because:

• does not introduce taxation on profits received by individuals;
• value added tax is not charged;
• in the PFR and the FSS, contributions have a single amount established at the legislative level;
• eliminates the need for complex calculations.

This system of taxation is provided only under certain conditions:

• for the annual reporting and tax period, the amount of profit of an individual entrepreneur should not exceed 79,740,000 rubles;
• the enterprise must employ at least 100 employees;
• underlying assets should not exceed 100,000,000 rubles;
• the share of other organizations in the business should not be less than 25%.

Thanks to this system, an entrepreneur who maintains accounting is not charged personal income tax, VAT and property tax.

It is worth considering that the USN has significant differences from other types of taxation. This is also manifested in the payment of mandatory taxes, including insurance payments.

What taxes need to be paid

With simplified taxation, you still need to pay certain contributions.

This applies to taxes such as transport, land and others. Such taxes depend on the availability of the vehicle or the land on which the activity is carried out. If there is a category of import operations, then VAT is also deducted.

Individual entrepreneurs will still pay personal income tax and VAT for themselves and employees. In addition, in certain areas of activity, you have to pay property tax. According to the tax code, personal income tax and income tax must be paid in the presence of dividends.

Everything insurance premiums employees are paid in full. The tax itself can be reduced by such payments. For example, contributions are made to the expense category if the simplified tax system is in the form of “income minus expenses”.

What documentation is required for accounting

For detailed and correct accounting, the following documents are required:

• - is the main document that keeps records of all Money, coming both to the cashier and to the electronic account. Based on the income recorded in this document, the final tax amount is calculated. The document must be presented at the first request of the person in charge of accounting;
• cash book book - has. If the book is kept in electronic form, then at the end of each day it should be printed and bound. It contains information about all payments, as well as data of the recipient and payer;
• incoming and outgoing cash orders - are used when keeping records of documents and cash transactions, including when calculating salaries, depositing cash or paying for supplier services;
• cashier's checks without fail issued to buyers as a sign of a deal. This type of checks can be replaced by special forms of strict reporting;
• client agreements are mandatory for drawing up. With their help, the rights and obligations of each party are secured, and they also guarantee security from possible fraud and fraud;
• documents required for hiring employees: an employment contract, staff list, an order for hiring or dismissal, a provision indicating the principle of working with personal data of employees.

All documentation must be kept at the enterprise for 4 years.

How to keep records

Accounting is carried out strictly in accordance with all the norms of accounting reports and financial documents. This is due to the fact that all documentation is checked by the tax authorities.

Standard step-by-step accounting plan:

• the system of taxation is chosen;
• all changes regarding it in the Tax Code of the Russian Federation are checked;
• all data is entered into the ledger;
• income is calculated according to periodic reporting;
• expenses are calculated;
• depending on the USN forms(“income”, “income minus expenses”) final calculations are made.

The data received is the amount of tax payment. After that, it is also required to supplement the data with all side taxes, for example, transport taxes.

This procedure allows you not to make mistakes in the calculations and prepare the required deductions.

Income

Income is all funds that have been received from the specified activity. This includes all financial receipts to the IP account. It is from the totality of income that the tax is calculated under the simplified tax system.

For each type of activity, the entire possible list of income is prescribed in the Tax Code of the Russian Federation.

expenses

For expenses, all deductions from individual entrepreneurs to various organizations, including insurance types, are accepted.

A separate category of expenses is a set of deductions for oneself and employees as compulsory and additional insurance, as well as in the Pension Fund of the Russian Federation. This group is very important, as it can be used to reduce the final payments to the tax authorities.

How to calculate taxes

The calculation of taxes under the simplified tax system6 has a standard plan. Example:

IP earned for the annual reporting period amount of 100,000 rubles. The tax is 6% of income. We get 6 thousand rubles - this is the amount of net tax. Insurance premiums in the amount of 5 thousand rubles were also paid. As a result, the IP for the reporting period must pay only 1000 rubles.

With various options, additional taxes are also paid separately, which are not included in the reporting under the simplified tax system.

How to pay and when

The entrepreneur is obliged to pay tax to the state budget until April 30 of the next year. At the same time, advance payments must be made during the year itself. This operation must be carried out before the 25th day of the month immediately following the reporting period.

The payment system looks like this:

If the day on which the tax or advance payment must be paid falls on a weekend or holiday, the funds must be transferred on the next business day.

It is worth considering that these dates are the boundary points of payment in the form of an advance form for half a year, a quarter or a month.

On the last day, the advance must already be transferred.

Regardless of the tax regime that the entrepreneur has chosen, he is required to submit a declaration and reporting on employees. Reporting deadline for:

• PF RF is produced monthly until the 15th day of the month following the reporting one;
• FSS is carried out quarterly until the twentieth of the paper form and up to twenty-fifth numbers in electronic form.

So in 2020, the IP is obliged to pay:

If payments are late, then penalties will be imposed on the IP.

Peculiarities

Each type of activity has its own nuances. In addition, a lot depends on parameters such as the number of employees. It should be borne in mind that the regulations on the simplified tax system change almost every year, so you need to constantly monitor new regulations that relate to activities.

Among the features of accounting for USN 6, several points stand out. All documentation and financial documents are checked thoroughly, as all income and expenses must be taken into account. In addition, all expenses separate category should also be recorded, as they can greatly affect the payment of taxes.

Among the differences from other types of taxation, it stands out that the additional taxation of the mandatory type is very large, since the simplified tax does not include numerous amounts and contributions.

Without workers

If the individual entrepreneur does not have employees, then the simplified tax rate can be reduced according to the regulations of a certain subject. Also, there are no additional deductions to various funds. An individual entrepreneur is more likely to receive tax holidays and other concessions.

With workers

If an individual entrepreneur has subordinate employees, then they will have to pay for them without fail all contributions to the insurance and Pension Fund s. In addition, due to additional insurance, you can reduce the amount of the final tax for the reporting period.

Penalties for violations

If, in the course of doing business, an individual entrepreneur violated the tax regime, then he will be liable for this:

In addition, penalties may be applied by the pension fund if the entrepreneur has not submitted or distorted the data in the reports on the following forms in a timely manner:

To minimize the likelihood of errors or delays, it is recommended to hire a qualified specialist on the staff.

Accounting for USN 6 is carried out according to the standards established by the Tax Code of the Russian Federation. Taxation rules should be strictly observed, since any shortcomings in financial documents will entail warnings and fines.

It is also required to avoid delays, which lead to additional penalties. For each version of the simplified tax system for the field of activity, there are some nuances that you need to know before switching to this taxation system.

One of the most common and simplest taxation regimes, which are more often used by individual entrepreneurs, especially at the stage of starting their own business, is the USN "Income". Let us consider it in more detail how accounting is kept for this type of taxation.

The choice of the tax regime is a very important point both for LLC and in the course of doing business, because the right choice can significantly save on taxes. In addition, it requires certain knowledge and skills, and even a beginner in this business can master this tax regime.

The main charm of such a system as the simplified tax system "income" is its simplicity. In contrast to his colleague - the simplified tax system "Income of mines
us expenses ”for tax purposes, only income is taken into account, expenses under the simplified tax system in this case are not taken into account. This, in turn, does not require special knowledge, because not all expenses can be taken into account under the simplified tax system.

Basically, when calculating the tax, a rate of 6% is applied on the income received by an organization or individual entrepreneur, however, in the new declaration on the tax system, effective from April 10, 2016, they introduced the possibility of establishing a preferential tax rate. Thus, in some regions a preferential rate of 0% may be established, for example, in the Crimea.

It is generally accepted that this tax regime is beneficial until expenses exceed 50% of operating income, after which it is worth switching to accounting for the simplified tax system “income reduced by the amount of expenses”. More, combining with other tax regimes and other general information can be found in this article.

Taxes and deductions

There are not very many deductions and payments for taxes, they are as follows.

Payments to the pension fund

If individual entrepreneur works on his own, then he must pay the state-established fixed payments to the PFR for himself, as well as 1% to the PFR, from the amount of income that exceeds 300 thousand rubles, is described in more detail in our separate article. It is also necessary to pay payments to the FIU for employees, if individual entrepreneurs have them, organizations always have employees - at least a director.

Individual entrepreneur contributions for oneself can be paid as a sum, immediately for a year, or divided evenly for each quarter. The latter option is more profitable, since you will not need to withdraw the entire payment amount from circulation, but you will do it gradually.

But if you still decide to make one payment, for example, in January, then, unlike, you can reduce the tax amount by it, since the calculation is carried out on an accrual basis.

Advance payments under the simplified tax system

Entrepreneurs and organizations must make quarterly tax payments paid in advance. At the same time, advance payments under the simplified tax system "income" and the simplified tax system "income minus expenses" are calculated in the same way. The difference is only in the order of formation of the tax base.

All advance payments are divided into 4 parts per year and paid in ¼ parts quarterly, while they are calculated on an accrual basis from the beginning current year. The taxpayer independently calculates these amounts based on the amount of income received, while reducing them by the amount of insurance premiums transferred to the funds for the same period, depending on whether he has employees or not.

AP \u003d (the amount of income for the period from the beginning of the year) * (tax rate) - (the amount of payments to the Pension Fund, also considered from the beginning of the year) \u003d payment for the period - the amount of AP for the previous period (for the first quarter they are equal to zero).

First quarter. First, income for the first quarter is considered, multiplied by the tax rate, usually 6%, reduced by the amount of contributions to the Pension Fund, the amount received is paid to the budget.

Second quarter. The amount of income is taken on an accrual basis from the beginning of the year, i.e. for the period from January to June, multiplied by the rate, the amount of payments to the Pension Fund for the period from January to June is deducted. Then the down payment payment for the first quarter is deducted.

The third and fourth quarters are considered the same as the second.

We give an example of the calculation below.

Deadline for payment of advance payments under the simplified tax system:

Reducing the simplified tax system by the amount of contributions to the PFR

Organizations and individual entrepreneurs have the right to reduce the amount of tax by the amount of insurance contributions transferred to the pension fund. At the same time, the main criterion for individual entrepreneurs will be the presence or absence of employees, since the order of reduction will be different. There is no difference for an LLC, since there are always employees in the company, even if there is only one director.

STS 6 percent tax reduction 2017 IP without employees

If an individual entrepreneur works on his own, and he does not have employees, even those registered under civil law contracts, then the tax can be reduced by the entire amount of fixed payments of the individual entrepreneur for himself in the FIU. However, if you accept at least one worker, the situation changes radically.

Example #1. Sergeev A.V. works on his own, without employees, for the first quarter he earned a total of 127 thousand rubles. During the same period, he paid 3,500 rubles for himself in funds. Apply as follows:

1. Calculates the preliminary tax amount - 127,000 * 6% = 7620 rubles.
2. We apply deductions, from the amount received we deduct payments to the Pension Fund and the Compulsory Medical Insurance Fund: 7620 - 3500 \u003d 4120 rubles. This amount will need to be paid to the budget.

Example #2. Let's assume that the same Sergeev in the first quarter earned not 127 thousand rubles, but only 25,000 and also paid 3,500 rubles to the funds.

1. The tax will be 25,000 * 6% = 1,500 rubles.
2. We apply deductions, since their amount exceeds the calculated figure, i.e. 3500 is more than 1500 so we don't have tax to pay. 1500 - 3500 = 0 rubles. At the same time, the remaining difference of 2000 rubles. we will be able to apply as a deduction in subsequent quarters.

Important! If the entrepreneur worked himself, and then, even if he temporarily hired an employee, then all payments for the year must be recalculated and paid based on the amounts paid to the Pension Fund for employees! That is, as described below, it will be possible to reduce the tax by no more than 50% on payments to the Pension Fund for employees.

USN 6 percent tax reduction 2017 IP with employees, LLC

If an entrepreneur employs employees, or in the case of an LLC that always has employees, then the STS “income” tax can be reduced by a maximum of 50% of the amount of insurance premiums transferred to the Pension Fund for employees. Moreover, in the case of individual entrepreneurs, the transferred amounts do not reduce the tax for themselves - this is very important!

Example #1. IP Sergeev earned 127 thousand rubles in the first quarter. He has 2 employees, for whom he paid 10,000 rubles to the funds, and paid 3,500 rubles for himself. How to count in this case?

1. We calculate the amount of tax, also multiply the income by the rate, we get: 127,000 * 6% = 7620 rubles.
2. Since in this case no more than 50% of the tax amount can be deducted by paying deductions to the FIU, it is necessary to take half of the calculated figure and compare it with deductions for employees. 7620 /2 =3810 rub. Since the received amount of 3810 is less than the deductions of 10 thousand rubles, in this case we have the right to reduce the tax by only half. Payable will be 7620 - 3810 = 3810 rubles.
3. The rest of the unused deductions 10,000 - 3810 = 6,190 can be applied in subsequent quarters.

Important! The tax under the simplified tax system for individual entrepreneurs without employees is reduced by 100% of the amount of transfers to the Pension Fund for themselves, and for individual entrepreneurs with employees and LLC - by no more than 50% of the amounts transferred to the Pension Fund for their employees. Also, entrepreneurs have the right to reduce taxes by the amount of the contribution to the Pension Fund - 1% on profits of more than 300 thousand rubles. IFTS nevertheless began to attribute these amounts to fixed payments.

An example of the calculation of advance payments for the simplified tax system "income"

As an example, let's take two situations when an entrepreneur has no employees, as well as for an LLC, an individual entrepreneur with employees.

sole proprietor without employees

Let's take into account that in this case the entrepreneur reduces taxes on the amount of the transferred insurance premiums for himself by 100%.

Month	Reporting period	Income, rub.				Advance payment on USN
January	1st quarter	35 000	135 000		6 997,50	1 102,50
February		45 000
March		55 000		6 997,50
April	half year	70 000	425 000		13 995,00	10 402,50
May		95 000
June		125 000		6 997,50
July	9 months	150 000	925 000		20 992,50	23 002,50
August		170 000
September		180 000		6 997,50
October	Per year	195 000	1 575 000		40 740,00	19 252,50
November		220 000
December		235 000		19 747,50

First quarter:

1. Income amounted to 135,000 rubles. multiply by 6% of the tax, we get 8100 rubles, this is the preliminary amount of the tax.
2. Since the amount received is greater than the amount of transfers to funds, then we use the deduction in full
3. Now we subtract from this amount the amount of payments to the funds, we get 8100 - 6997.50, our advance payment will be 1102.50.

Important! If the amount of tax were less than the amount of payments to funds, for example, it was 4000 rubles, in this case the amount of the advance payment would be zero, since 4000 - 6997.50 = 0. At the same time, we could reduce the tax by 2997.50 for subsequent periods.

Second quarter (similarly, we calculate the third quarter):

1. We need to take the cumulative income for the six months, multiply by the tax rate, we get 425,000 rubles. * 6% = 25,500 rubles.
2. We compare our deduction (payments to the Pension Fund) with the amount received, 25,500 is more than 12,826.66, so these payments are accepted for reduction in full.
3. Now we subtract payments to funds for the same period, we get 25,500 - 13,995 = 11,505.00.
4. Now it is necessary to take into account that we have already paid 1,102.50 in the first quarter, so for the second quarter we should pay: 11,505 - 1,102.50 = 10,402.50 rubles.

Fourth quarter:

1. We take the income received on a cumulative basis for 9 months and calculate the tax: 1,575,000 * 6% = 94,500.
2. We compare the obtained value with the deduction (payments to the FIU and compulsory medical insurance): 94,500 is more than 40,740. Therefore, the amount of payment to the funds is accepted for deduction in full.
3. In the 4th quarter, we paid contributions fixed payments of individual entrepreneurs for ourselves in a fixed amount, based on the minimum wage, as well as 1% from an excess of income of 300 thousand rubles. Thus, the amount of contributions was 6997.50 + 12750.00 = 19 747.50.
4. We apply deductions: 94,500 - 40,740 = 53,760.
5. Subtract from the received amount the previously paid advance payments: 53,760 - 24,105 - 10,402.50 - 1,102.50 = 19,252.50

As a result, it will be necessary to pay 53,760.00 for the year.

Attention! An example in Excel format can be downloaded from this link. You just need to substitute the values ​​​​into it and it will calculate everything automatically.

LLC and sole proprietorship with employees

Let's take the same income figures as in the example above. Let us take into account that in this case taxes are reduced by the amount of payments to the funds for employees. Also, as an example, let's take that the wage fund is 40% of income for a certain number of employees. The amount of contributions from the salary is 30%, we will enter it in the table.

Month	Reporting period	Income, rub.	Gross income, rub.	Monthly payments to funds Individual entrepreneur for himself, rub.	Payments to IP funds for themselves on an accrual basis, rub.	Advance payment on USN
January	1st quarter	35 000	135 000	4200	16 200,00	4050
February		45 000		5400
March		55 000		6600
April	half year	70 000	425 000	8400	34 800,00	8700
May		95 000		11400
June		125 000		15000
July	9 months	150 000	925 000	18000	60 000	15000
August		170 000		20400
September		180 000		21600
October	Per year	195 000	1 575 000	23400	78 000,00	19500
November		220 000		26400
December		235 000		28200

The calculation is built as follows:

First quarter:

1. We multiply the income received in the quarter by the tax rate, 135,000 rubles. * 6% = 8100. This is our input tax.
2. We compare ½ of the received number with the amount of deductions to funds, 8100/2 = 4050 less than 16200 rubles. therefore, we cannot completely reduce the amount of deductions, but only by 4050. Why half? Because the deduction cannot exceed 50% of the amount of the original tax, i.e. 4050 rubles (we divide the initial tax by 2 - this is 50% of the maximum allowable reduction).
3. The advance payment will be equal to 8100 minus the maximum deduction value of 4050, we get 8100 - 4050 = 4050.

Second quarter (subsequent periods are considered similar):

1. We also preliminarily consider the tax as a cumulative total, we get 425 thousand rubles. * 6% = 25,500 rubles.
2. We compare ½ of the received number with the amount of payments to the funds, 25,500 / 2 \u003d 12,750 is less than 34,800, so we can also take only part of the payments to decrease in the amount of 12,750 rubles.
, .

Organizations must keep accounting records in full.

"Simplified" is one of the most convenient and therefore frequently used special taxation regimes. But did the USN bypass accounting? We will consider this issue in more detail in our review.

inevitability

The Ministry of Finance of Russia, in a letter dated February 27, 2015 No. 03-11-06 / 2/10013, confirmed that accounting on the simplified tax system is a necessity. This means that any commercial enterprise (IP) operating on a “simplified” system is obliged to:

• write and approve by order of the authorities an accounting policy for the purposes of accounting;
• keep accounting and form accounting on its basis.

Lead Options

According to the position of the Finance Ministry, it is possible to use simplified accounting methods. This applies only to small businesses, which are mainly represented by companies on the simplified tax system and UTII. For them, with the approval of the Ministry of Finance, recommendations of the Russian Institute of Professional Accountants have been issued. They contain the key principles of simplified bookkeeping.

More specifically, the document of the Ministry of Finance - information No. ПЗ-3/2015 will help to deal with the procedure for maintaining simplified accounting and reporting.

In general, a company or individual entrepreneur on a simplified system can keep accounting in the following ways:

1. Full accounting in accordance with the requirements of the general taxation system based on accounting legislation.

This option is suitable for those firms and merchants who have a constantly high risk of losing the right to the simplified tax system and “falling down” into the general regime. In addition, it is convenient for avid "simplisticians" who prefer to receive detailed information about the state of their business. This helps very well to analyze the activity from an economic point of view.

2. Full accounting of the simplified plan.

It is similar to the accounting rules for general mode, but simplifications are allowed here. For example, an organization can:

• shorten the chart of accounts;
• correct the mistakes of past years in the current time;
• do not apply a number of PBU;
• easier to fill in the registers.

This option is suitable for small businesses that want to see the full picture of their activities, but on a large enough scale to analyze it.

3. Reduced accounting of a simplified type.

It involves only keeping records in a special book of transactions, which looks like a single table. The facts of economic activity are reflected in it according to the double entry method. This option is acceptable for small firms that deal with a limited number of operations of the same plan. In this regard, they demand the same accounting accounts.

Read also It has become easier for borrowers to inform the bank about the status of their personal account in the PFR

4. Simple accounting of a simplified type.

When maintaining such accounting, all facts of economic activity are also entered in the table, but without a double entry.

On the simplified tax system with simplified accounting, PBUs allow the use of the cash method.

For a long time, there were no recommendations that would allow organizing simplified accounting. The reason is simple, and lies in the fact that the cash method does not quite correspond to the main task of accounting. It does not guarantee complete and reliable information about all the economic activities of the company and distorts the real picture. Thus, accrual accounting may be the best solution. And the cashier leave for tax accounting.

Thus, today companies and individual entrepreneurs can rely on:

• to the order of the Ministry of Finance of May 16, 2016 No. 64n " On Amendments to Normative Legal Acts on Accounting”;
• information message of the Ministry of Finance dated June 24, 2016 No. IS-account-5<Об упрощении ведения бухгалтерского учета субъектами малого предпринимательства и рядом иных организаций>;
• information of the Ministry of Finance No. ПЗ-3/2015;
• general principles of simplified accounting, listed in the protocol No. 7 dated November 25, 2015 by an expert group at the financial department.

There is a Law on Accounting and PBU. On the other hand, there are rules tax code for tax accounting. And the data of these 2 accounting systems almost always differ. In this case, the organization can choose similar accounting methods that will allow to come to the most common result.

Keep in mind: completely abandoning accounting is extremely risky. This may result in sanctions under Art. 120 of the Tax Code of the Russian Federation and Art. 15.11 of the Code of Administrative Offenses of the Russian Federation. Thus, the violations include the absence of a “primary”, the presence of systematic errors when filling out registers, as well as the absence of these registers, and more.

Accounting policy and chart of accounts

The accounting policy on the simplified tax system is an important and detailed document, which any company is obliged to develop. It must be approved by a separate order. It reflects the selected accounting option and its other features.

Read also To get a deferment (installment plan) under the simplified tax system, you need to go to the Federal Tax Service for the region

The text of the order must contain, along with organizational and technical nuances, data on the chosen form of accounting registers and primary accounting documents, working accounting accounts. It also needs to display forms financial statements and ways of storing "primary". In addition, it is necessary to specify the rules for document circulation, as well as which PBUs will be used and which not. The organization must separate low-value assets from fixed assets, as well as stipulate the possibility of creating reserves or abandoning it, etc.

It is necessary to have annexes to the order, which would reflect the forms of simplified accounting registers. Here Annex No. 5 to the order of the Ministry of Finance dated July 2, 2010 No. 66n “On Forms of Accounting Statements of Organizations” comes to the rescue.

If we talk about the consolidation of accounts, then it is based on reducing the chart of accounts of accounting by reducing their number through consolidation. As for the direct decision on how exactly to combine accounts, it is made within the framework of accounting policy. The text of the order must be accompanied by a chart of accounts with which the company will work.

Due to the fact that representatives of small businesses can form accounting records in a truncated version and with aggregated data, this should also be reflected in the accounting policy.

Particular attention should also be paid to the storage of primary accounting documents. They may be needed by firms and individual entrepreneurs that work on a simplified system, for example, when switching to another taxation system.

It is very important that accounting under the simplified tax system in 2018 be organized in such a way that when returning to the simplified tax system or switching to “income minus expenses”, the analytics according to the credentials can be restored with minimal labor costs, as required by the appropriate regime (tax object) .

Accounting policy for "income minus expenses"

All the features that relate to the financial and economic activities of the company should be taken into account when drawing up the accounting policy for the simplified tax system with the object “income minus expenses”. At the same time, such facts as accounting for expenses should be given special attention, since the tax authorities check them especially meticulously.

In this article, we will look at how LLC accounting is carried out on the simplified tax system, we will analyze what taxes this special regime replaces, what penalties and what reporting includes.

Differences of the simplified tax system from other taxation regimes

When choosing a simplified system, it is important to understand the fundamental differences between this taxation system and others:

1. It is provided only for small enterprises with a limited number of employees (no more than 100).
2. Reducing the number of taxes payable. There are two types to choose from single tax on income of 6% and 15%. In the first case, you pay tax on proceeds, in the second - on profits. Plus, you also need to pay personal income tax on employee salaries and dividends, as well as contributions to the Pension and Insurance Funds, as well as the Social Insurance Fund. From all other taxes, the enterprise on the simplified tax system is exempt.

The differences between the two options for a single tax depend on the choice of the object of taxation.

sign	6%	15%
Taxable base (hereinafter NB)	all income	all income minus expenses
Are there any tax deductions when calculating the NB (payments for DLS, to the Pension Fund of the Russian Federation, compulsory medical insurance and other funds, payment for sick leave etc.)	Yes, but not more than 50% of all income	only transfers to extra-budgetary and budgetary funds
Minimum Tax	No	The tax is paid even if the expenses in the reporting period exceed the income (see paragraph 2)
Which organizations prefer	Conducting activities that do not require additional costs or if these costs are minimal (organizations engaged in the provision of legal, accounting services, rent, repairs, etc.)	In the course of activities, cost items are formed (construction companies, online stores, etc.)
Property tax	Since 2015, paid by all LLCs, regardless of the type of single tax

How to switch LLC to USN, advantages and disadvantages

The figure in the infographic shows how to switch an LLC to the simplified tax system, what is the interest rate, the procedure for paying to the budget, reporting and term ⇓

Example #1. Calculation of taxes and contributions under two modes of the simplified tax system

Consider an example of calculating tax collections for two modes of the simplified tax system. So, for the first quarter as a result of the enterprise's activities, income amounted to 300 thousand rubles, while expenses were 100 thousand rubles. Payments to various funds 50 thousand rubles. Payment for sick leave and other payments 10 thousand rubles. The calculations for the two types of single tax are as follows:

• For 6%: NB = 300 - 50 - 10 = 240 thousand rubles. EN \u003d 240 * 6 / 100 \u003d 4 thousand rubles.
• For 15%: NB = 300 - 100 - 50 = 150 thousand rubles. EN \u003d 150 * 15/100 \u003d 22.5 thousand rubles.

The transition to simplified taxation is carried out by submitting an application to the tax authority. It is filled out on a special form. In view of the fact that the form of the latter changes periodically, in order to avoid errors, it is better to download it from official sites. When applying for an already operating LLC, the transition to the simplified tax system will be carried out from the next reporting year corresponding to the calendar year. When registering a new LLC, you can immediately keep records on the simplified tax system, while the application must be submitted within 5 days after the registration of the organization.

When switching to simplification, the following conditions must be met:

Minimum tax under the simplified tax system

The minimum tax is possible only with the object of taxation INCOME-EXPENDITURE. It is calculated based on the results of the tax period (year) in accordance with Article 346.19 of the Tax Code of the Russian Federation. And vice versa, at the end of the reporting period (quarter, six months, 9 months), it is not taken into account. The need to calculate the minimum tax occurs in a situation where expenses exceed revenues. Article 346.17 of the Tax Code of the Russian Federation contains the following formula for calculating the minimum tax:

The minimum tax under the STS = Taxable income for the tax period x 1%.

Starting from 2017, the minimum tax will have to be paid even if it exceeds the “simplified” tax received at a rate of 15%.

Example #2. Calculation of tax under the simplified tax system for the income minus expense mode

Consider two situations: for the tax period of 2015, the total income of the first company amounted to 15 million rubles. In this case, incomes are equal to 13.08 million rubles, payments to the Pension Fund of the Russian Federation, compulsory medical insurance, etc. RUB 1.005 million The income of the second company is 13 million rubles. , expenses - 11 million rubles, payments for mandatory contributions- 0.8 million rubles. The calculation of the tax payable for both LLCs will be as follows:

LLC No. 1: Tax \u003d (15,000,000-13,080,000-1,005,000) * 15/100 \u003d 137,250 rubles.

Minimum tax \u003d (15,000,000-1,005,000) * 1/100 \u003d 139,950 rubles.

LLC No. 2: Tax \u003d (13,000,000-11,000,000- 800,000) * 15/100 \u003d 180,000 rubles.

Minimum tax \u003d (11,000,000 - 800,000) * 1/100 \u003d 122,000 rubles.

Conclusion: in 2016, the tax payable by LLC No. 1 will be 139,950 rubles, LLC No. 2 - 180,000 rubles.

(65 pages) Content: 1. Separate accounting when combining the simplified tax system and UTII: features and rules of accounting 2. Deadlines for the submission of the declaration on the simplified tax system 3. The procedure for calculating and paying income tax under the simplified tax system 4. Accounting for real estate under the simplified tax system 5. Features of the application of the USN tax regime by legal entities in the form of a CJSC 6. Features of maintaining the accounting policy of the simplified tax system 7. Benefits of applying the USN tax regime for LLCs and individual entrepreneurs 8. Features of the sale of an LLC on the simplified tax system 9. Combination of simplified tax system and PSN 10. How to keep accounts of an LLC on the simplified tax system?

LLC advance payments under the simplified tax system

An advance payment is a payment that an LLC must pay for the reporting period (quarter, half a year, 9 months). Ultimately, the tax advance is part of the single tax, which is paid after the expiration of the tax period. The amounts of advance payments are taken into account at the end of the year in the total amount of the accrued single tax, even if, as a result of the activity, it will be necessary to use a fixed minimum tax (with the STS Income-Expense).

The advance payment is calculated according to the same formulas as the single tax 6% (15%), according to which the enterprise conducts its activities. As tax base income (income-expense) for the corresponding reporting period is taken.

The advance is paid three times a year. The following payment terms have been determined:

• I quarter - until April 25.
• For half a year - until July 25.
• For 9 months - until October 25.

Accounting LLC on the simplified tax system

Simplified does not relieve you of the responsibility of accounting. On the contrary, since 2014 it has become a prerequisite, including for simplified LLCs. From 04/10/2016, increased penalties were introduced in relation to firms where the absence of accounting documentation and errors in it up to 5-10 thousand rubles was revealed.

Changes in accounting for LLC at UNS in 2016:

• The VAT that the LLC pays itself is not considered income;
• OS>100 thousand rubles. subject to depreciation;
• Firms with fewer than 15 employees may refuse to keep double entries;
• It is allowed to combine related accounts (for example, only 99, 91 and 90 can be ignored);
• If the company's activity involves no more than 30 business transactions per month, there is no need to maintain separate property registers. You can limit yourself to one book of accounting for the facts of the activities of the LLC;
• It became optional revaluation of fixed assets and intangible assets;
• It is necessary to allocate in the balance sheet only reserves for doubtful remote sensing, and reserves for future expenses have become optional;
• Correction of errors in calculations is mandatory only in the current period, while data for previous years is not required to be touched.

In general, accounting for an LLC on the simplified tax system boils down to two points:

1. Accounting for the taxable base (using the Book of Accounting for Income and Expenses).
2. Calculate and pay the single tax every month, depending on the selected STS regime.

Small and medium-sized enterprises on the simplified tax system do not need to have a full-time accountant. All primary documentation, as well as the maintenance of the Book of Accounting for Income and Expenses, the calculation of the single tax, can be carried out by the director himself or by a person authorized to do so, or you can use the services of a third-party organization.

What reporting of the LLC on the simplified tax system should be submitted and when?

So, if the charter of the company stipulates the right of participants to receive full information about the activities of the organization, or a decision is expected to be made on the distribution net profit, LLC is obliged to prepare and publish interim reports after each reporting period. In accordance with paragraph 48 of PBU 4/99 "Accounting statements of the organization" interim reporting is compiled with a cumulative total from the beginning of the year for a specific reporting period (month, quarter, 6 months).

Thus, unless otherwise provided in the Charter, organizations on the simplified tax system must be submitted to the Federal Tax Service and Rosstat by March 31, 2017 balance sheet and a statement of financial results, until January 20 - a certificate of the number of employees. In addition, since 2016, the burden of reporting has increased: now it is necessary to submit reports to the Pension Fund on a monthly basis, every quarter - personal income tax declarations, ADV 6-4 - no later than February 15, 2017.

Submission of zero reporting to the simplified tax system

In case the organization did not conduct economic activity, or had no profit for the reporting tax year, served tax reporting, in which dashes are indicated in all paragraphs. In the balance sheet, however, it is necessary to prescribe the amount authorized capital what it is made up of, and financial results last reporting year.

Penalties for non-payment of tax and advance payments under the simplified tax system

The penalty for non-payment of USN tax is 20% of the unpaid amount. If the payment of advance payments is delayed, then interest is charged for each day of delay. For each day of delay, starting from the 26th day of the month following the quarter, penalties are charged in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation.

Question number 1. When switching to the USN, we were refused due to the lack of PSRN. Is it possible to argue with this decision and where should I turn to?

The tax authorities may refuse to transfer to the simplified tax system due to the absence of PSRN or TIN. An application for the transition to simplified taxation does not strictly provide for the availability of these documents, therefore, by contacting the court on this issue, you will most likely be able to defend the right to transfer to the simplified tax system.

Question number 3. When opening an LLC, an application was submitted for the USN. After 6 months, the director, as well as the company itself, moved to another city for permanent residence. Is there a need to submit such an application again and re-confirm your right to this taxation system, but already to local authorities?

There is no such need. An application for the transition to the simplified tax system must be submitted once. Termination of the use of this tax regime is possible only in the cases described in paragraph 1.

Question number 4. There are no employees in the LLC on the simplified tax system. Of the employees, only the director. Since there were no incomes for the reporting period, it was decided not to take into account the director's salary. Are such actions legal?

LLC essentially assumes the presence of at least one employee for hire, issued in accordance with all the requirements of the Labor Code. Even if we take into account that the enterprise has recently opened and the recruitment of employees is still underway, it is impossible not to indicate the salary of the director in order to reduce the tax base and, in addition, one can arouse suspicions from tax services, accrual of unpaid taxes, interest on them and fines. So, it will not be possible to avoid paying contributions to various extra-budgetary and budgetary funds, as well as paying a single tax, even if there is no income. The minimum wage will have to be paid in any case.

Question number 5. The supply contract with the client was concluded in November 2015, and the actual payment receipts came to the cash desk in January 2016. In what year should these incomes be reflected in the tax period to calculate the tax under the simplified tax system?

Since the simplified tax system takes into account income and expenses that are actually reflected in the book of accounting for income and expenses, receipts will be taken into account in 2016.

Question number 6. At the enterprise, along with the simplified tax system, a patent taxation system is used, how will the minimum tax be calculated in this case?

The amount of tax will be calculated only on taxable income received as a result of simplified activities.

Question number 7. After six months of activity, the LLC has lost the right to the simplified tax system, how is the minimum tax paid?

In this case, the tax period will be considered not the end of the year, but the moment when the enterprise ceased to work according to the “simplification”. The minimum tax must be calculated at this point.