» Article NK on the simplified system of taxation. Simplified taxation system

Article NK on the simplified system of taxation. Simplified taxation system

1. The simplified system of taxation by organizations and individual entrepreneurs is applied along with other taxation regimes provided for by law Russian Federation about taxes and fees.

The transition to or return to other taxation regimes is carried out by organizations and individual entrepreneurs voluntarily in the manner prescribed by this Chapter.

2. The application of the simplified system of taxation by organizations provides for their release from the obligation to pay tax on profits of organizations (with the exception of tax paid on income taxable at the tax rates provided for in paragraphs 1.6, 3 and 4 of Article 284 of this Code), tax on property of organizations ( except for the tax paid in respect of objects real estate, the tax base for which is determined as their cadastral value in accordance with this Code). Organizations applying the simplified taxation system shall not be recognized as taxpayers of value added tax, with the exception of value added tax payable in accordance with this Code when goods are imported into the territory of the Russian Federation and other territories under its jurisdiction (including tax amounts subject to payment at the end of the customs procedure of the free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region), as well as value added tax paid in accordance with Articles 161 and 174.1 of this Code.

Other taxes, fees and insurance premiums are paid by organizations applying the simplified taxation system in accordance with the legislation on taxes and fees.

3. The application of the simplified taxation system by individual entrepreneurs provides for their release from the obligation to pay tax on personal income (in relation to income received from entrepreneurial activity, with the exception of tax paid on income in the form of dividends, as well as on income taxable at the tax rates provided for in paragraphs 2 and 5 of Article 224 of this Code), tax on property of individuals (in relation to property used for entrepreneurial activity, except for objects of taxation by the property tax of individuals included in the list determined in accordance with paragraph 7 of Article 378.2 of this Code, taking into account the specifics provided for in paragraph two of paragraph 10 of Article 378.2 of this Code). Individual entrepreneurs applying the simplified system of taxation are not recognized as taxpayers of value added tax, with the exception of value added tax payable in accordance with this Code when goods are imported into the territory of the Russian Federation and other territories under its jurisdiction (including tax amounts, payable at the end of the customs procedure of the free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region), as well as value added tax paid in accordance with Articles 161 and 174.1 of this Code.

Other taxes, fees and insurance premiums are paid by individual entrepreneurs using the simplified taxation system in accordance with the legislation on taxes and fees.

4. For organizations and individual entrepreneurs applying the simplified taxation system, the current procedure for maintaining cash transactions and the procedure for presenting statistical reports.

5. Organizations and individual entrepreneurs who apply the simplified taxation system are not exempted from the performance of duties tax agents, as well as the obligations of controlling persons of controlled foreign companies, provided for by this Code.

Commentary on Art. 346.11 of the Tax Code of the Russian Federation

Commented Art. 346.11 of the Tax Code of the Russian Federation enshrines the general provisions regarding the simplified tax system.

The simplified tax system is applied both by organizations and individual entrepreneurs and is applied along with other taxation regimes. And the transition to the simplified tax system or a return to other taxation regimes is carried out by organizations and individual entrepreneurs on a voluntary basis.

The essence of the simplified tax system and its attractiveness lies in the fact that the payment of a number of taxes is replaced by the payment of a single tax, which is calculated on the basis of the results economic activity taxpayer for the tax period. Organizations and entrepreneurs can switch to the simplified taxation system on a voluntary basis, subject to certain conditions. Note that the simplified tax system provides additional advantages in the form of the ability to apply the cash method of accounting for income and expenses.

Please note that from January 1, 2015, paragraphs 2 and 3 of Art. 346.11 of the Tax Code of the Russian Federation are valid in new editions.

So, paragraph 2 of Art. 346.11 of the Tax Code of the Russian Federation (as amended by Federal Laws of April 2, 2014 N 52-FZ "On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation", dated November 24, 2014 N 376-FZ " On Amendments to Parts One and Two of the Tax Code of the Russian Federation (as regards taxation of profits of controlled foreign companies and income foreign organizations)”) provides that the application simplified tax system organizations provides for their release from the obligation to pay:

a) corporate income tax (with the exception of tax paid on income taxable under

tax rates provided for in paragraphs 1.6, 3 and 4 of Art. 284 of the Tax Code of the Russian Federation);

b) tax on property of organizations (with the exception of tax paid in respect of objects

real estate, the tax base for which is determined as their cadastral value in accordance with the Tax Code of the Russian Federation).

At the same time, organizations applying the simplified tax system are still not recognized as VAT taxpayers, with the exception of VAT payable in accordance with the Tax Code of the Russian Federation when goods are imported into the territory of the Russian Federation and other territories under its jurisdiction, as well as VAT paid in accordance with from Art. 174.1 of the Tax Code of the Russian Federation.

Paragraph 3 of Art. 346.11 of the Tax Code of the Russian Federation (as amended by Federal Laws of November 24, 2014 N 376-FZ "On Amendments to Parts One and Two of the Tax Code of the Russian Federation (in terms of taxation of profits of controlled foreign companies and income of foreign organizations)", of November 29, 2014 N 382-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation”) provides that the application of the USN by individual entrepreneurs provides for their release from the obligation to pay:

a) personal income tax (in relation to income received from entrepreneurial activities, with the exception of tax paid on income in the form of dividends, as well as on income taxable at tax rates provided for in clauses 2 and 5 of article 224 of the Tax Code of the Russian Federation);

b) tax on the property of individuals (in relation to property used for business activities, with the exception of objects of taxation by the tax on the property of individuals included in the list determined in accordance with paragraph 7 of article 378.2 of the Tax Code of the Russian Federation, taking into account the features provided for in par. 2 paragraph 10 article 378.2 of the Tax Code of the Russian Federation).

Individual entrepreneurs applying the simplified taxation system, as before, are not recognized as VAT taxpayers, with the exception of VAT payable in accordance with the Tax Code of the Russian Federation when goods are imported into the territory of the Russian Federation and other territories under its jurisdiction, as well as value added tax, payable in accordance with Art. 174.1 of the Tax Code of the Russian Federation.

Also, according to paragraph 5 of Art. 346.11 of the Tax Code of the Russian Federation (as amended by federal law dated November 24, 2014 N 376-FZ "On Amendments to Parts One and Two of the Tax Code of the Russian Federation (Regarding Taxation of Profits of Controlled Foreign Companies and Income of Foreign Organizations)") organizations and individual entrepreneurs applying the simplified taxation system are not exempt from performing the duties of tax agents, as well as the duties of controlling persons of controlled foreign companies, provided for by the Tax Code of the Russian Federation.

Other taxes are paid by organizations and individual entrepreneurs applying the simplified tax system in accordance with the legislation on taxes and fees.

In accordance with paragraph 4 of Art. 346.11 of the Tax Code of the Russian Federation for organizations and individual entrepreneurs applying the simplified tax system, the following remain valid:

a) the procedure for conducting cash transactions. central bank The Russian Federation approved Directive No. 3210-U dated March 11, 2014 “On the procedure for conducting cash transactions legal entities and a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses "and Instruction of October 7, 2013 N 3073-U "On the implementation of cash payments", which entered into force on June 1, 2014;

b) the procedure for submitting statistical reports. The procedure for submitting primary statistical data and administrative data to the subjects of official statistical accounting is regulated in Art. 8 of the Federal Law of November 29, 2007 N 282-FZ "On official statistical accounting and the system of state statistics in the Russian Federation".

Order of the Federal Tax Service of Russia dated November 2, 2012 N MMV-7-3 / [email protected] approved forms of documents for application of the simplified tax system. Order of the Federal Tax Service of Russia dated November 16, 2012 N MMV-7-6 / [email protected] approved the Format for submitting documents to the tax authority for the application of the simplified taxation system in electronic form.

Article 346.11. General provisions of the simplified tax system

1. The simplified system of taxation by organizations and individual entrepreneurs is applied along with other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees.

The transition to a simplified taxation system or a return to other taxation regimes is carried out by organizations and individual entrepreneurs voluntarily in the manner prescribed by this chapter.

2. The application of the simplified system of taxation by organizations provides for their release from the obligation to pay tax on profits of organizations (with the exception of tax paid on income taxable at the tax rates provided for in paragraphs 1.6, 3 and 4 of Article 284 of this Code), tax on property of organizations ( except for the tax paid in respect of immovable property, the tax base for which is determined as their cadastral value in accordance with this Code). Organizations applying the simplified taxation system shall not be recognized as taxpayers of value added tax, with the exception of value added tax payable in accordance with this Code when goods are imported into the territory of the Russian Federation and other territories under its jurisdiction (including tax amounts subject to payment at the end of the customs procedure of the free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region), as well as value added tax paid in accordance with Articles 161 and 174.1 of this Code.

The paragraph is invalid.

Other taxes, fees and insurance premiums are paid by organizations applying the simplified taxation system in accordance with the legislation on taxes and fees.

3. The application of the simplified taxation system by individual entrepreneurs provides for their release from the obligation to pay tax on personal income (in relation to income received from entrepreneurial activity, with the exception of tax paid on income in the form of dividends, as well as on income taxed at tax rates provided for by paragraphs 2 and 5 of Article 224 of this Code), tax on the property of individuals (in relation to property used for entrepreneurial activities, with the exception of objects of taxation by tax on the property of individuals included in the list determined in accordance with paragraph 7 of Article 378.2 of this of the Code, taking into account the specifics provided for in paragraph two of clause 10 of Article 378.2 of this Code). Individual entrepreneurs applying the simplified system of taxation are not recognized as taxpayers of value added tax, with the exception of value added tax payable in accordance with this Code when goods are imported into the territory of the Russian Federation and other territories under its jurisdiction (including tax amounts, payable at the end of the customs procedure of the free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region), as well as value added tax paid in accordance with Articles 161 and 174.1 of this Code.

The paragraph is invalid.

Other taxes, fees and insurance premiums are paid by individual entrepreneurs using the simplified taxation system in accordance with the legislation on taxes and fees.

4. For organizations and individual entrepreneurs applying the simplified taxation system, the current procedure for conducting cash transactions and the procedure for submitting statistical reports remain.

5. Organizations and individual entrepreneurs applying the simplified taxation system are not exempted from performing the duties of tax agents, as well as the duties of controlling persons of controlled foreign companies, provided for by this Code.

Signed Federal Law No. 401-FZ dated November 30, 2016 “On Amendments to Parts One and Two tax code Russian Federation and Certain Legislative Acts of the Russian Federation” (hereinafter Federal Law No. 401-FZ). The law introduces large-scale adjustments to both Part I and Part II of the Tax Code of the Russian Federation. Innovations have not bypassed Ch. 26.2 of the Tax Code of the Russian Federation: the maximum amount of income under the simplified taxation system has been increased once again.

In this material, only the changes that affected Ch. 26.2 of the Tax Code of the Russian Federation.

Traditional New Year's Eve changes tax legislation were no exception in 2016: on November 30, 2016, Federal Law No. 401-FZ was published. The law introduces amendments concerning both the procedure for tax administration and the content of almost all chapters of part II of the Tax Code of the Russian Federation.

In 2016 Ch. 26.2 of the Tax Code of the Russian Federation has already undergone significant adjustments, but, as it turned out, they were not the last in the outgoing year.

Federal Law No. 401-FZ entered into force on the day of its official publication, but a number of provisions have other effective dates.

Increased income limit under USNO

In the summer of 2016, Federal Law No. 243-FZ dated July 3, 2016 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation in Connection with the Transfer tax authorities authority to administer insurance premiums for mandatory pension, social and health insurance"(hereinafter - Federal Law No. 243-FZ), which should come into force on 01.01.2017. This law approved new criteria for the application of the USNO since 2017:
  • the maximum amount of income under the simplified taxation system will be equal to 120 million rubles. Corresponding changes are made to paragraphs 4 and 4.1 of Art. 346.13 of the Tax Code of the Russian Federation: 60 million rubles. will be replaced by 120 million rubles. The amount of income for the transition to the USNO increases proportionally to 90 million rubles, amendments are made to paragraph 2 of Art. 346.12 of the Tax Code of the Russian Federation. The mechanism for indexing the maximum amount of income is suspended until 01/01/2020. At the same time, for 2020, the deflator coefficient necessary for the application of Ch. 26.2 of the Tax Code of the Russian Federation, equal to 1. Thus, from 01/01/2017 to 12/31/2020, the maximum amount of income under the simplified taxation system will be 120 million rubles, for the purposes of switching to the simplified taxation system - 90 million rubles;
  • the residual value of fixed assets for the purposes of applying the simplified taxation system has been increased from 100 million rubles. one and a half times - up to 150 million rubles.
For your information:
Taking into account indexation in 2016, the maximum income under the simplified taxation system is 79.74 million rubles, and for the purposes of switching to the simplified taxation system from 2017 - 59.805 million rubles. Federal Law No. 401-FZ increases the income limit for the purposes of applying the simplified taxation system to 150 million rubles; to switch to the simplified taxation system, income for nine months should not exceed 112.5 million rubles. Corresponding changes are made to paragraph 2 of Art. 346.12, paragraphs 4 and 4.1 of Art. 346.13 of the Tax Code of the Russian Federation.

At the same time, it is said that these provisions come into force after one month from the date of the official publication of Federal Law No. 401-FZ and not earlier than the 1st day of the next tax period for the relevant tax. Insofar as this law was published on 11/30/2016, and the new tax period for the USNO begins on 01/01/2017, it turns out that these rules come into force on 01/01/2017.

In the Information dated 09/01/2016 on the application of new income values ​​​​for the purposes of switching to the simplified taxation system from 2017, representatives of the Federal Tax Service explained that for organizations switching to the designated special regime from 2017, the amount of income for the nine months of 2016 should be no more than 59.805 million rubles . (the value of the marginal income in force in 2016 at the time of notification (45 million rubles), x deflator coefficient established for 2016 (1.329)).

If the organization's income for the nine months of the year in which the notification of the transition to the USNO is submitted does not exceed 90 million rubles, then such an organization will be entitled to switch to the USNO, but only from 01/01/2018.

Taking into account the considered changes, if the income for nine months does not exceed 112.5 million rubles, the organization will have the right to switch to the simplified taxation system from 01/01/2018.

Expenses in accordance with the new version of the Tax Code

Federal Law No. 401-FZ amends paragraphs. 3 p. 2 art. 346.17 of the Tax Code of the Russian Federation, which defines the procedure for accounting for expenses for the payment of taxes and fees. These amendments correlate with the fundamental innovations in the issue of paying taxes and fees, which were introduced by the same law in Art. 45 of the Tax Code of the Russian Federation.

According to the procedure in force in 2016, the taxpayer is obliged to pay taxes and fees himself. The financiers insisted that the Tax Code of the Russian Federation does not provide for the fulfillment of the obligation to pay tax for a taxpayer-organization by another organization (Letter No. 03‑02‑07/1/47290 dated August 12, 2016).

Many questions arose from taxpayers due to the fact that no one except the taxpayer himself was entitled to fulfill this obligation. From 2017 this problem will be solved.

Paragraph 1 of Art. 45 of the Tax Code of the Russian Federation is supplemented by the following rule: payment of tax can be made for the taxpayer by another person. Any other person is not entitled to demand the return from the budgetary system of the Russian Federation of the tax paid for the taxpayer. To fulfill this obligation, it is likely that changes will be made to payment order or the procedure for filling it out: these adjustments should not entail a violation of the rights of taxpayers and persons paying taxes for them. The tax authorities must have all the necessary information that allows using technical means to identify taxpayers for whom taxes are transferred, as well as to clarify taxes erroneously transferred by third parties, including as part of unexplained receipts.

Corresponding changes have been made in paragraphs. 3 p. 2 art. 346.17 of the Tax Code of the Russian Federation. Until 2017, the costs of paying taxes and fees were accounted for as expenses in the amount actually paid by the taxpayer. If there is a tax and fee debt, the costs of its repayment were taken into account as expenses within the limits of the actually repaid debt in those reporting (tax) periods when the taxpayer repays the specified debt.

Starting from 2017, the costs of paying taxes, fees and insurance premiums are taken into account in the amount actually paid by the taxpayer when independently fulfilling the obligation to pay taxes, fees and insurance premiums or when repaying a debt to another person that has arisen as a result of payment by this person in accordance with this Code for the taxpayer of the amounts of taxes, fees and insurance premiums. If there is a debt in the payment of taxes, fees and insurance premiums, the costs of its repayment are taken into account as expenses within the limits of the actually repaid debt in those reporting (tax) periods when the taxpayer repays the said debt or a debt to another person that has arisen as a result of payment by this person in accordance with this Code for the taxpayer of the amounts of taxes, fees and insurance premiums.

It turns out that since 2017, a “simplified” person can pay taxes and fees himself, or another person can do it for him. Accordingly, he will be able to take into account the taxes and fees paid in expenses on the date of actual payment, when he pays himself, and on the date of repayment of the debt to another person, when such a person pays taxes for the “simplifier”.

Combination of USNO with a special regime in the form of UTII and PSN

Federal Law No. 401-FZ makes clarifications to Ch. 26.2 of the Tax Code of the Russian Federation for "simplifiers" who combine the USNO with the taxation system in the form of UTII or PSN.

Firstly, paragraph 2 of Art. 346.13 of the Tax Code of the Russian Federation, which, among other things, states that organizations and individual entrepreneurs who have ceased to be UTII payers are entitled, on the basis of a notification, to switch to the USNO from the beginning of the month in which their obligation to pay UTII was terminated, supplemented by a provision on the deadline for filing of this notice. In this case, the taxpayer must notify the tax authority of the transition to the USNO no later than 30 calendar days from the date of termination of the obligation to pay UTII. This amendment comes into force on 01/01/2017.

Secondly, adjustments were made in paragraph 8 of Art. 346.18 of the Tax Code of the Russian Federation. According to the designated norm, taxpayers combining the simplified taxation system and a special regime in the form of UTII must keep separate records of income and expenses for different types of activities. Now this rule has also been extended to the case when the USNO and PSN are combined, as well as the USNO, the taxation system in the form of UTII and PSN.

The procedure for distributing expenses remained unchanged if it is impossible to separate them when calculating the base for taxes calculated under different special tax regimes: these expenses are distributed in proportion to the shares of income in the total amount of income received under the application of these special tax regimes.

It has been clarified that income and expenses by type of activity in respect of which a special regime in the form of UTII or PSN is applied are not taken into account when calculating the base for tax paid when applying the simplified taxation system.

It should be noted that representatives of regulatory authorities previously adhered to the above rules, but these rules were not spelled out in Ch. 26.2 of the Tax Code of the Russian Federation (letters of the Ministry of Finance of Russia dated December 9, 2013 No. 03‑11‑12/53551, dated November 24, 2014 No. 03‑11‑12/59538, dated February 24, 2016 No. 03‑11‑12/9994).

Technical amendments Ch. 26.2 of the Tax Code of the Russian Federation

Federal Law No. 401-FZ also introduced technical amendments to Chapter 26.2 of the Tax Code of the Russian Federation, which come into force on 01/01/2017.

In paragraph 2 of Art. 346.11 of the Tax Code of the Russian Federation states that the application of the USNO exempts organizations from the obligation to pay corporate income tax (with the exception of tax paid on income taxable at tax rates provided for in paragraphs 1.6, 3 and 4 of Article 284 of the Tax Code of the Russian Federation), tax on the property of organizations (with the exception of the tax paid in respect of real estate objects, the tax base for which is determined as their cadastral value based on the named code). "Simplifiers" are also not recognized as VAT payers, with the exception of VAT payable upon importation of goods into the territory of the Russian Federation, as well as VAT payable in accordance with Art. 174.1 of the Tax Code of the Russian Federation.

Other taxes are paid by organizations applying the simplified taxation system in accordance with the legislation on taxes and fees.

Federal Law No. 401-FZ clarifies that not only other taxes are paid by “simplifiers” in the general manner, but also fees and insurance premiums.

Similar clarifications are made in paragraph 3 of Art. 346.11 of the Tax Code of the Russian Federation, in which the relevant provisions are prescribed for individual entrepreneurs.

Another technical change has been made to para. 6 p. 3.1 art. 346.21 of the Tax Code of the Russian Federation, which states that individual entrepreneurs who have chosen income as an object of taxation and do not make payments and other remuneration to individuals, reduce the amount of tax (advance tax payments) on insurance premiums paid to the Pension Fund and FFOMS in a fixed amount .

Since the administration of insurance premiums has been transferred to the tax authorities since 2017, insurance premiums will not be paid to the Pension Fund or the Social Insurance Fund, but to the accounts of the Federal Tax Service. Accordingly, in the above norm, the words “PFR and FFOMS” are replaced by “insurance contributions for compulsory pension insurance and compulsory medical insurance”.

Federal Law No. 401-FZ increases the income limit for the purposes of applying the simplified taxation system from 2017 to 150 million rubles, respectively, to switch to the simplified taxation system, income for nine months should not exceed 112.5 million rubles.

Since 2017, the payment of tax can be made for the taxpayer by another person. Consequently, the "simplifiers" will be able to take into account the taxes and fees paid on the date of actual payment, when they are paid by the taxpayer himself, and on the date of repayment of the debt to another person, when another person pays taxes for the "simplifier".

In addition, Federal Law No. 401-FZ makes clarifications to Ch. 26.2 of the Tax Code of the Russian Federation for "simplifiers" who combine the USNO with a special regime in the form of UTII or PSN.

Read more about these innovations in the article by N. A. Petrova "USNO - 2017: new criteria", No.   7, 2016.

Federal Law No. 401-FZ dated November 30, 2016 was signed, which introduces large-scale changes to both Part I and Part II of the Russian Tax Code. Not spared innovations and Ch. 26.2 of the Tax Code of the Russian Federation: the maximum amount of income under the simplified taxation system has been increased once again.

Federal Law No. 401-FZ dated November 30, 2016 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation” (hereinafter Federal Law No. 401-FZ) was signed. The law introduces large-scale adjustments to both Part I and Part II of the Tax Code of the Russian Federation. Innovations have not bypassed Ch. 26.2 of the Tax Code of the Russian Federation: the maximum amount of income under the simplified taxation system has been increased once again.

In this material, only the changes that affected Ch. 26.2 of the Tax Code of the Russian Federation, we will talk about other innovations in No. 1, 2017.

Traditional pre-New Year changes to tax legislation were no exception in 2016: on November 30, 2016, Federal Law No. 401-FZ was published. The law introduces amendments concerning both the procedure for tax administration and the content of almost all chapters of part II of the Tax Code of the Russian Federation.

In 2016 Ch. 26.2 of the Tax Code of the Russian Federation has already undergone significant adjustments, but, as it turned out, they were not the last in the outgoing year.

Federal Law No. 401-FZ entered into force on the day of its official publication, but in respect of a number of provisions, other effective dates have been established.

The maximum amount of income under the simplified taxation system has been increased.

In the summer of 2016, Federal Law No. 243-FZ dated July 3, 2016 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation in Connection with the Transfer of Authority to Tax Authorities to Administer Insurance Contributions for Compulsory Pension, Social and Medical Insurance” was adopted (hereinafter - Federal Law No. 243-FZ), which should come into force on 01/01/2017. This law approved new criteria for the application of the USNO since 2017:

  • the maximum amount of income under the simplified taxation system will be equal to 120 million rubles. Corresponding changes are made to paragraphs 4 and 4.1 of Art. 346.13 of the Tax Code of the Russian Federation: 60 million rubles. will be replaced by 120 million rubles. The amount of income for the transition to the USNO increases proportionally to 90 million rubles, amendments are made to paragraph 2 of Art. 346.12 of the Tax Code of the Russian Federation. The mechanism for indexing the maximum amount of income is suspended until 01/01/2020. At the same time, for 2020, the deflator coefficient necessary for the application of Ch. 26.2 of the Tax Code of the Russian Federation, equal to 1. Thus, from 01/01/2017 to 12/31/2020, the maximum income under the simplified taxation system will be 120 million rubles, for the purposes of switching to the simplified taxation system - 90 million rubles;
  • fixed assets for the purpose of applying the simplified taxation system increased from 100 million rubles. one and a half times - up to 150 million rubles.

For your information:

Taking into account indexation in 2016, the maximum income under the simplified taxation system is 79.74 million rubles, and for the purposes of switching to the simplified taxation system from 2017 - 59.805 million rubles.

Federal Law No. 401-FZ increases the income limit for the purposes of applying the simplified taxation system to 150 million rubles; to switch to the simplified taxation system, income for nine months should not exceed 112.5 million rubles. Corresponding changes are made to paragraph 2 of Art. 346.12, paragraphs 4 and 4.1 of Art. 346.13 of the Tax Code of the Russian Federation.

At the same time, it is said that these provisions come into force after one month from the date of the official publication of Federal Law No. 401-FZ and not earlier than the 1st day of the next tax period for the relevant tax. Since this law was published on 11/30/2016, and the new tax period under the simplified taxation system begins on 01/01/2017, it turns out that these rules come into force on 01/01/2017.

In the Information dated 09/01/2016 on the application of new income values ​​​​for the purposes of switching to the simplified taxation system from 2017, representatives of the Federal Tax Service explained that for organizations switching to the designated special regime from 2017, the amount of income for the nine months of 2016 should be no more than 59.805 million rubles . (the value of the marginal income in force in 2016 at the time of notification (45 million rubles), x deflator coefficient established for 2016 (1.329)).

If the income of the organization for nine months of the year in which the notification of the transition to the simplified taxation system is submitted does not exceed 90 million rubles, then such an organization will receive the right to switch to the simplified taxation system, but only from 01/01/2018.

Taking into account the considered changes, if the income for nine months does not exceed 112.5 million rubles, the organization will have the right to switch to the simplified taxation system from 01/01/2018.

Indicator

According to the rules in force in 2016

According to the standards setFederal Law No. 243-FZ

According to the norms established by Federal Law No. 401-FZ

The amount of income for nine months for the purposes of the transition to the simplified taxation system

45 million rubles (taking into account the deflator coefficient - 59.805 million rubles)

90 million rubles

RUB 112.5 million

The maximum amount of income for the purposes of applying the simplified taxation system

60 million rubles (taking into account the deflator coefficient - 79.74 million rubles)

120 million rubles

150 million rubles

residual value fixed assets for the purposes of applying the simplified taxation system

100 million rubles

150 million rubles

Expenses in accordance with the new edition of the Tax Code.

Federal Law No. 401-FZ amends paragraphs. 3 p. 2 art. 346.17 of the Tax Code of the Russian Federation, which defines the procedure for accounting for expenses for the payment of taxes and fees. These amendments correlate with the fundamental innovations in the issue of paying taxes and fees, which were introduced by the same law in Art. 45 of the Tax Code of the Russian Federation.

According to the procedure in force in 2016, the taxpayer is obliged to pay taxes and fees himself. The financiers insisted that the Tax Code of the Russian Federation does not provide for the fulfillment of the obligation to pay tax for a taxpayer-organization by another organization (Letter No. 03-02-07/1/47290 of August 12, 2016).

Many questions arose from taxpayers due to the fact that no one except the taxpayer himself was entitled to fulfill this obligation. From 2017 this problem will be solved.

Other taxes are paid by organizations applying the simplified taxation system in accordance with the legislation on taxes and fees.

Federal Law No. 401-FZ clarifies that not only other taxes are paid by "simplifiers" in the general manner, but also fees and insurance premiums.

Similar clarifications are made in paragraph 3 of Art. 346.11 of the Tax Code of the Russian Federation, in which the relevant provisions are prescribed for individual entrepreneurs.

Another technical change has been made to para. 6 p. 3.1 art. 346.21 of the Tax Code of the Russian Federation, which states that individual entrepreneurs who have chosen income as an object of taxation and do not make payments and other remuneration to individuals, reduce the amount of tax (advance tax payments) on insurance premiums paid to the Pension Fund and FFOMS in a fixed amount .

Since the administration of insurance premiums has been transferred to the tax authorities since 2017, insurance premiums will not be paid to the Pension Fund or the Social Insurance Fund, but to the accounts of the Federal Tax Service. Accordingly, in the above norm, the words “PFR and FFOMS” are replaced by “insurance contributions for compulsory pension insurance and compulsory medical insurance”.

Federal Law No. 401-FZ increases the income limit for the purposes of applying the simplified taxation system from 2017 to 150 million rubles, respectively, for the transition to the simplified taxation system, income for nine months should not exceed 112.5 million rubles.

Since 2017, the payment of tax can be made for the taxpayer by another person. Consequently, the "simplifiers" will be able to take into account the taxes and fees paid on the date of actual payment, when they are paid by the taxpayer himself, and on the date of repayment of the debt to another person, when another person pays taxes for the "simplifier".

In addition, Federal Law No. 401-FZ makes clarifications to Ch. 26.2 of the Tax Code of the Russian Federation for "simplifiers" who combine the USNO with a special regime in the form of UTII or PSN.

Read more about these innovations in the article by N. A. Petrova "USNO - 2017: new criteria", No. 7, 2016.

Chapter 26.2 of the Tax Code of the Russian Federation "Simplified taxation system" is applied in 2019, taking into account all the changes that came into force on January 1, 2019. Let's consider all the main changes and the procedure for working within the framework of the simplified tax system in the current year.

Tax and reporting period according to chapter 26.2 of the Tax Code of the Russian Federation "USN"

The tax period under the simplified taxation system is one calendar year. There are also reporting periods following the results of which advance payments are transferred under the simplified tax system. This is 1 quarter, half year 9 months. Tax at the end of the year payable to the budget is calculated as the difference between the transfers of advances during the reporting periods and the tax calculated as a whole for the year. Such rules are the Tax Code "USN" (Chapter 26.2).

The BukhSoft program generates all reporting for organizations and individual entrepreneurs on the simplified tax system. You can fill out any form online or download the current report form. Try for free:

USN reporting online

Chapter 26.2 of the Tax Code of the Russian Federation "USN": tax rates

The tax rate for taxpayers who have chosen income as an object of taxation is 6 percent. At the same time, local authorities have the right to reduce the rate to 1 percent, and even less in Crimea and Sevastopol (clause 1, article 346.20 of the Tax Code).

The right to reduce tax rate not used to a minimum in all subjects.

Regional authorities have the right to provide tax holidays. That is, to make a tax rate of 0 percent for them. Those merchants who have registered for the first time and operate in certain areas are entitled to take advantage of this benefit. For example, if they are engaged in production, the social sphere, science, or provide household services to the population.

If you pay tax on the difference between income and expenses, then the tax rate will be 15 percent. The head of the Tax Code "USN" provides that the regional authorities also have the right to lower it.

Calculation of tax according to chapter 26.2 of the Tax Code of the Russian Federation "USN"

Calculate the single tax (advance payments) in accordance with the chapter "Simplified taxation system" of the Tax Code of the Russian Federation on an accrual basis from the beginning of the year using the formula:

  • if you pay STS tax on income:
  • if you pay tax on the difference between income and expenses

Income according to the head of the Tax Code of the Russian Federation "USN"

Income received for the year ( reporting period), determine according to the rules of articles 346.15 and 346.17 of the chapter "Simplified taxation system" (Tax Code, chapter 26.2).

When using the simplified taxation system, tax is levied on proceeds from the sale of finished products, the sale of goods, works or services, as well as property rights. Article 249 of the Tax Code of the Russian Federation contains a list of such income. Many non-operating incomes are also taxed. Their composition is in article 250 of the Tax Code of the Russian Federation. This is established by paragraph 1 of Article 346.15, paragraph 1 of Article 248 of the Tax Code of the Russian Federation.

Those receipts that do not fall under the above categories are not taxed. In addition to this, there are types of income exempt from taxation on simplified taxation.

The income from sales, from which the simplified tax system is calculated, includes the proceeds from the sale:

  • products (works, services) produced by the organization;
  • goods purchased for resale, as well as other types of own property (for example, fixed assets, intangible assets, materials, etc.);
  • property rights.

Such rules are provided for by the chapter of the Tax Code of the Russian Federation "Simplified taxation system" (clause 1 of article 346.15).

Also include in income from sales advances received on account of the forthcoming supply of goods (works, services). The fact is that with simplification, income is calculated on a cash basis. And the received advances may not include in the base only those companies that use the accrual method (clause 1 of article 346.15, subclause 1 of clause 1 of article 251 of the Tax Code of the Russian Federation).

Expenses under the head of the Tax Code of the Russian Federation "USN"

The list of expenses for which income is reduced when calculating the simplified tax system is in article 346.16 of the Tax Code of the Russian Federation. It is exhaustive. That is, the organization is not entitled to take into account those costs that are not in this list. But there are exceptions to this rule. The Ministry of Finance allows reflecting some types of expenses that are not named in this list.

For example, it is permissible to take into account the costs of both a full-time accountant and an external one. The company is required to keep accounting records. The manager has the right to hire an accountant or entrust the preparation of reports to another organization or to an individual(Part 3, Article 7 of the Federal Law of December 6, 2011 No. 402-FZ).

If you hire a freelance accountant, take into account all the costs of his services: accounting, consulting, etc. Keep the contract and acts of work performed (subclause 15, clause 1, article 346.16 of the Tax Code of the Russian Federation).

You also have the right to take into account the cost of air conditioning. Although they are not named in the list, the Ministry of Finance believes that they are justified. The organization is obliged to ensure normal working conditions for employees in the premises (Article 212 of the Labor Code of the Russian Federation, clause 6.10 SanPiN 2.2.4.548-96, approved by the Resolution of the State Committee for Sanitary and Epidemiological Supervision of the Russian Federation dated 01.10.96 No. 21). And air conditioners are part of such conditions.

The costs for the purchase and repair of air conditioners can be taken into account as material (subclause 5, clause 1, article 346.16, clause 6, clause 1, article 254 of the Tax Code of the Russian Federation).

Tax deduction under the head of the Tax Code of the Russian Federation "USN"

Ch. 26.2 of the Tax Code of the Russian Federation "Simplified taxation system" provides that payers of the STS income tax can reduce its size (or advance payment for the reporting period) for the amount tax deduction. The deduction consists of 3 components.

1. Insurance premiums(within the amount accrued) transferred for the period for which accrued single tax or advance payment. This amount may include contributions for previous periods (for example, for 2019), but funds transferred to the fund in the reporting period (for example, in 2010).

2. Contributions for personal insurance to employees in case of their illness. This type of cost is taken into account as a deduction only if insurance contracts are concluded with organizations that have the appropriate licenses. And insurance payments do not exceed the amount of temporary disability benefits calculated under Article 7 of the Law of December 29, 2006 No 255-FZ.

3. Hospital benefits for the first three days of disability in the part not covered by insurance payments under contracts, personal insurance. This procedure is provided for by clause 3.1 of Article 346.21 of the Tax Code and is explained in the letters of the Ministry of Finance dated February 1, 2016 No 03-11-06 / 2/4597, dated December 29, 2012 No 03-11-09 / 99.

Do not reduce the hospital allowance by the calculated personal income tax (letter of the Ministry of Finance dated 04/11/2013 No 03-11-06/2/12039). Supplements to the sickness benefit up to the actual average earnings of the employee are not taken into account. These amounts are not benefits (Article 7 of the Law of December 29, 2006 No 255-FZ).

As a general rule, the amount of the deduction cannot exceed 50 percent of the STS tax (advance payment).

Example
The Alpha organization applies the simplified tax system, calculates the payment from income. For the first quarter of the current year, the organization accrued:

Advance payment for simplified tax - in the amount of 48,000 Ᵽ;
- mandatory pension (medical) insurance contributions – Ᵽ12,500 (reflected in the calculation of insurance premiums for the 1st quarter);
- mandatory contributions social insurance and insurance against accidents and occupational diseases - 5000 Ᵽ (reflected in the form-4 of the FSS for the 1st quarter);
- contributions for voluntary insurance of employees in case of temporary disability (under contracts, the terms of which comply with the requirements of subparagraph 3, paragraph 3.1, article 346.21 of the Tax Code) - 6000 Ᵽ;
- hospital benefits for the first three days of incapacity for work for employees in respect of whom voluntary insurance contracts have not been concluded, 2500 Ᵽ (reflected in the calculation of insurance premiums for the 1st quarter).

1) contributions for compulsory pension (medical) insurance:

For January, February and March of the current year - 12,500 Ᵽ;
- for December of the previous year - 3500 Ᵽ (reflected in the calculation of contributions for the previous year);

2) contributions for compulsory social insurance and insurance against accidents and occupational diseases:

For January and February - 2700 Ᵽ;
- for December of the previous year - 1400 Ᵽ (reflected in the FSS form-4 for the previous year);

3) contributions for voluntary insurance of employees in case of temporary disability - 6000 Ᵽ;

4) hospital benefits to employees for the first three days of incapacity for work - 2500 Ᵽ

The deduction limit for the first quarter is 24,000 Ᵽ (48,000 Ᵽ × 50%).

The total amount of expenses that can be claimed for deduction for the first quarter includes:

Contributions for compulsory pension (medical) insurance paid in the period from January 1 to March 31 of the current year for the 1st quarter of the current year and for December of the previous year (within the amounts reflected in the reporting on insurance premiums), in the amount of 16,000 Ᵽ (12,500 Ᵽ + 3500 Ᵽ);
- contributions for compulsory social insurance and for insurance against accidents and occupational diseases paid in the period from January 1 to March 31 of the current year for the first quarter of the current year and for December of the previous year (within the amounts reflected in the reporting on insurance premiums), in size 4100 Ᵽ (2700 Ᵽ + 1400 Ᵽ);
- contributions for voluntary insurance of employees in case of temporary disability in the amount of 6000 Ᵽ;
- hospital benefits to employees for the first three days of disability in the amount of the amounts actually paid (without reduction for personal income tax) - 2500 Ᵽ

The total amount of expenses that can be claimed for deduction for the first quarter is 28,600 Ᵽ (16,000 Ᵽ + 4,100 Ᵽ + 6,000 Ᵽ + 2,500 Ᵽ). It exceeds the deduction limit (28,600Ᵽ > 24,000Ᵽ). Therefore, the accountant of Alfa accrued an advance payment for the first quarter in the amount of 24,000 Ᵽ

In addition to the three types of deduction that are provided for all payers of a single payment, organizations and entrepreneurs involved in trade can reduce it by a trade fee. What is needed for this?

First, the organization or entrepreneur must be registered as a trade tax payer. If the payer transfers the sales tax not on the notice of registration, but on the request of the inspection, it is prohibited to use the deduction.

Secondly, the trading fee must be paid to the budget of the same region where the payment under the special regime is credited. Mainly, this requirement applies to organizations and entrepreneurs who are engaged in trade not where they are registered at their location (place of residence).

For example, an entrepreneur who is registered in the Moscow region and trades in Moscow will not be able to reduce the payment by the amount of the trading fee. After all, the trading fee is fully credited to the budget of Moscow (clause 3, article 56 of the BC), and a single USN payment- to the budget of the Moscow region (clause 6 of article 346.21 of the Tax Code, clause 2 of article 56 of the BC).

Thirdly, the sales tax must be paid to the regional budget exactly in the period for which the STS payment is charged. Sales tax paid at the end of this period can only be deducted in the next period. For example, a sales tax paid in January 2019 following the results of the 4th quarter of 2018 will reduce its amount for 2019. It cannot be accepted for 2018.

Fourthly, the simplified tax system payment must be determined separately:

  • for trading activities in respect of which the organization (entrepreneur) pays a trading fee;
  • for other types of business activities for which the fee is not paid.

The actually paid trading fee reduces only the first amount. That is, the part of the payment that is accrued from income from trading activities. Therefore, if you are engaged in several types of business activities, you should keep separate records of income from activities subject to sales tax and income from other activities. This is confirmed by the letters of the Ministry of Finance dated 12/18/2015 No 03-11-09/78212 (sent to inspections by letter of the Federal Tax Service dated 02/20/2016 No SD-4-3/2833) and dated 07/23/2015 No 03-11-09/42494.

Maintain separate accounting accounting program or issue accounting certificates

Calculation of the simplified tax system - tax

The amount of a single tax (advance payment), accrued with deductions, the organization must transfer to the budget for the entire tax (reporting) period. At the same time, it can be reduced by the amount of advance payments accrued based on the results of previous reporting periods. In this regard, at the end of the year (the next reporting period), the organization may have the payment amount not for additional payment, but for reduction. For example, this is possible if the level of income by the end of the year decreases, and the amount of deductions increases.

Changes in the USN

The income limit for 9 months, which allows you to switch to a special regime, in 2019 is 112.5 million. This indicator is not adjusted for the deflator coefficient. An increased limit on the value of fixed assets is also applied, based on which the company could switch to this special regime. If earlier it was 100 million Ᵽ, now this figure is 150 million.

 


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