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Nk rf simplified income. Tax Code for Beginners

At the same time, these two provisions are recognized as income (expenses) of the month of transition to the calculation of the tax base for corporate income tax using the accrual method. When an organization transfers to the simplified tax system with the object of taxation in the form of income reduced by the amount of expenses, the tax accounting on the date of such a transition reflects the residual value of the acquired (constructed, manufactured) fixed assets and acquired (created by the organization itself) intangible assets, which were paid before the transition to the simplified taxation system, in the form of the difference between the acquisition price (construction, manufacture, creation by the organization itself) and the amount of depreciation accrued in accordance with the requirements of Ch. 25 of the Tax Code of the Russian Federation.

Chapter 26.2. simplified taxation system

New edition Art. 346.14 of the Tax Code of the Russian Federation 1. The object of taxation are: income; income less expenses. 2. The choice of the object of taxation is carried out by the taxpayer himself, except for the case provided for by paragraph 3 of this article.

The object of taxation can be changed by the taxpayer annually. The object of taxation can be changed from the beginning of the tax period, if the taxpayer notifies tax authority until December 31 of the year preceding the year in which the taxpayer proposes to change the object of taxation.

During the tax period, the taxpayer cannot change the object of taxation. 3.

Art. 346 Tax Code of the Russian Federation (2017-2018): questions and answers

For taxpayers who have chosen income as an object of taxation, payment minimum tax and no carry forward is provided. With regard to income reduced by the amount of expenses, the tax rate on them is 15 percent (p.
2 tbsp. 346.20

Attention

Tax Code of the Russian Federation). When calculating the tax base in this case, the amount of income is reduced by the amount of expenses incurred and paid, including the amount of mandatory pension insurance contributions, as well as the amount of temporary disability benefits paid by the organization or entrepreneur at their own expense. Please note that Art. 346.16 of the Code of the Russian Federation provides for a closed list of expenses when using the object of taxation "income minus expenses".

Therefore, the taxpayer will not be able to take into account all of his expenses when calculating the single tax.

Chapter 26.2 of the Tax Code of the Russian Federation Simplified taxation system (usn)

of the Tax Code of the Russian Federation From 01.01.2009, taxpayers have the right to change the object of taxation. At the same time, until 01.01.2009, the object could not be changed within three years after its selection.

The object of taxation can only be changed from the beginning of the tax period (that is, the calendar year), while taxpayers must notify the tax authorities about this before December 20 of the year preceding the year in which the taxpayer proposes to change the object of taxation. Taxpayers who are parties to a simple partnership agreement (agreement on joint activity) or an agreement on trust management of property are not entitled to change the object.

Important

The Tax Code of the Russian Federation, on the date of transition to the payment of tax on profit of organizations in tax accounting, the residual value of fixed assets and intangible assets is determined by reducing the residual value of these fixed assets and intangible assets, determined on the date of transition to the simplified tax system, by the amount of expenses determined for the period of application of the simplified tax system (simplified taxation system) in the manner prescribed by paragraph 3 of Art. 346.16 of the Tax Code of the Russian Federation. When switching from other taxation regimes to a simplified taxation system and from a simplified taxation system to other taxation regimes, individual entrepreneurs apply the rules provided for in paragraph 1 of Art.

clauses 2.1 and 3 of Art. 346.25 of the Tax Code of the Russian Federation.

Article 346.14 of the Russian Tax Code. objects of taxation

Declarations within simplified system tax filings are filed by legal entities by March 31 and by private entrepreneurs by April 30. Clarifications on the USN

for limited liability companies, all tax payments must be made exclusively by bank transfer;
necessary documentary confirmation expenses deducted from income;
the presence of restrictions on expenses for which the tax base can be reduced (the list in Art.

If an organization transfers from the simplified tax system (regardless of the object of taxation) to the general taxation regime and has fixed assets and intangible assets, the costs of acquiring (construction, manufacture, creation by the organization itself, completion, additional equipment, reconstruction, modernization and technical re-equipment) of which, made during the period of application of the general taxation regime before the transition to the simplified tax system, are not fully transferred to expenses for the period of application of the simplified taxation system in the manner provided for in paragraph 3 of Art.
Organizations and individual entrepreneurs that previously applied the general taxation regime, when switching to the simplified taxation system (simplified taxation system), comply with the following rule: VAT amounts calculated and paid by the taxpayer of VAT (value added tax) from the amounts of payment, partial payment received before the transition to the simplified taxation system on account of future deliveries of goods, performance of work, provision of services or transfer of property rights carried out in the period after the transition to the simplified tax system, are deductible in the last tax period preceding the month of the transition of the VAT taxpayer to the simplified tax system, if there are documents evidencing the return of tax amounts to buyers in connection with the transition of the taxpayer to the simplified taxation system.

Article 346 of the Tax Code of the Russian Federation simplified taxation system 2017

of the Code, as of the date of transition to the payment of corporate income tax in tax accounting, the residual value of fixed assets and intangible assets is determined by reducing the residual value of these fixed assets and intangible assets, determined as of the date of transition to the simplified taxation system, by the amount of expenses determined for the period of application simplified taxation system in the manner prescribed by paragraph 3 of Article 346.16 of this Code. 4. When switching from other taxation regimes to a simplified taxation system and from a simplified taxation system to other taxation regimes, individual entrepreneurs apply the rules provided for in paragraphs 2.1 and 3 of this article.

Article 346 15 of the Tax Code of the Russian Federation simplified taxation system 2017

Home Documents Tax Code of the Russian Federation Chapter 26.2. SIMPLIFIED TAXATION SYSTEM A revised version of the document has been prepared with amendments that have not entered into force " tax code of the Russian Federation (part two)" dated 08/05/2000 N 117-FZ (as amended on 03/07/2018)

Article 346.11. General provisions
Article 346.12. Taxpayers
Article 346.13.
The procedure and conditions for the beginning and termination of the application of the simplified taxation system
Article 346.14. Objects of taxation
Article 346.15. The procedure for determining income
Article 346.16. The procedure for determining costs
Article 346.17. Procedure for recognition of income and expenses
Article 346.18. The tax base
Article 346.19. Taxable period.
Reporting period
Article 346.20. tax rates
Article 346.21. The procedure for calculating and paying tax
Article 346.22. Has expired
Article 346.23.

Article 346 of the Tax Code of the Russian Federation simplified taxation system with comments 2017

The income and expenses specified in subparagraphs 1 and 2 of this paragraph shall be recognized as income (expenses) of the month of transition to the calculation of the tax base for corporate income tax using the accrual method. 2.1. When an organization switches to a simplified taxation system with the object of taxation in the form of income reduced by the amount of expenses, the tax accounting on the date of such a transition reflects the residual value of acquired (constructed, manufactured) fixed assets and acquired (created by the organization itself) intangible assets that are paid up to transition to a simplified taxation system, in the form of the difference between the purchase price (construction, manufacture, creation by the organization itself) and the amount of accrued depreciation in accordance with the requirements of Chapter 25 of this Code.

2. The application of the simplified system of taxation by organizations provides for their release from the obligation to pay corporate income tax, corporate property tax and the unified social tax. Organizations applying the simplified taxation system 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 customs territory of the Russian Federation, as well as value added tax paid in accordance with this Code. Code.

Organizations applying the simplified taxation system pay insurance premiums for compulsory pension insurance in accordance with the legislation 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. 85-FZ of May 17, 2007 amended paragraph 3 of this Code. The amendments shall enter into force on January 1, 2008.

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), tax on property of individuals (in relation to property used for entrepreneurial activity) and the unified social tax (in relation to income received from entrepreneurial activity, as well as payments and other remuneration accrued by them in favor of individuals). Individual entrepreneurs applying the simplified taxation system 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 customs territory of the Russian Federation, as well as value added tax paid in accordance with of this Code.

Individual entrepreneurs using the simplified taxation system pay insurance premiums for compulsory pension insurance in accordance with the legislation of the Russian Federation.

Other taxes are paid by individual entrepreneurs applying 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 fulfilling their obligations tax agents provided for by this Code.

Article 346.12 of the Tax Code of the Russian Federation - TaxpayerAnd

1. Taxpayers are organizations and individual entrepreneurs that have switched to a simplified taxation system and apply it in the manner prescribed by this Chapter.

2. The organization has the right to switch to the simplified taxation system, if, following the results of nine months of the year in which the organization submits an application for the transition to the simplified taxation system, the income determined in accordance with this Code does not exceed 15 million rubles.

The amount of the maximum income of the organization specified in the first paragraph of this paragraph, which limits the right of the organization to switch to a simplified taxation system, is subject to indexation by a deflator coefficient established annually for each subsequent calendar year and taking into account changes in consumer prices for goods (works, services) in the Russian Federation for the previous calendar year, as well as on the deflator coefficients that were applied in accordance with this paragraph earlier. The deflator coefficient is determined and subject to official publication in the manner prescribed by the Government of the Russian Federation.

Federal Law No. 137-FZ of July 27, 2006 amended paragraph 3 of this Code. The amendments shall enter into force on January 1, 2007.

3. Not entitled to apply the simplified taxation system:

1) organizations with branches and (or) representative offices;

3) insurers;

4) non-state pension funds;

5) investment funds;

6) professional participants in the securities market;

7) pawnshops;

8) organizations and individual entrepreneurs engaged in the production of excisable goods, as well as the extraction and sale of minerals, with the exception of common minerals;

9) organizations and individual entrepreneurs engaged in gambling business;

10) notaries engaged in private practice, lawyers who have established lawyer offices, as well as other forms of lawyer formations;

11) organizations that are parties to production sharing agreements;

13) organizations and individual entrepreneurs transferred to the taxation system for agricultural producers (single agricultural tax) in accordance with Chapter 26.1 of this Code;

14) organizations in which the share of participation of other organizations is more than 25 percent. This restriction does not apply to organizations authorized capital which consists entirely of contributions from public organizations of disabled people, if the average number of disabled people among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent, to non-profit organizations, including consumer cooperation organizations operating in in accordance with the Law of the Russian Federation of June 19, 1992 N 3085-I "On consumer cooperation (consumer societies, their unions) in the Russian Federation", as well as business companies, the sole founders of which are consumer societies and their unions, operating in accordance with with said Law;

15) organizations and individual entrepreneurs, the average number of employees of which for the tax (reporting) period, determined in the manner established by federal agency executive power, authorized in the field of statistics, exceeds 100 people;

16) organizations whose residual value of fixed assets and intangible assets, determined in accordance with the legislation of the Russian Federation on accounting, exceeds 100 million rubles. For the purposes of this subparagraph, fixed assets and intangible assets are taken into account, which are subject to depreciation and are recognized as depreciable property in accordance with Chapter 25 of this Code;

17) budgetary institutions;

Federal Law No. 85-FZ of May 17, 2007 amended subparagraph 18 of paragraph 3 of this Code. The amendments shall enter into force on January 1, 2008.

18) foreign organizations.

4. Organizations and individual entrepreneurs transferred in accordance with Chapter 26.3 of this Code to the payment of a single tax on imputed income for certain types of activities in one or several types of entrepreneurial activities, have the right to apply the simplified taxation system in relation to other types of entrepreneurial activities they carry out. At the same time, the restrictions on the number of employees and the value of fixed assets and intangible assets established by this chapter in relation to such organizations and individual entrepreneurs are determined based on all types of activities they carry out, and the maximum amount of income established by paragraph 2 of this article is determined by those types activities that are taxed in accordance with general regime taxation.

Article 346.13 of the Tax Code of the Russian Federation - Procedure and conditions for the beginning and termination of the application of the simplified taxation system

Federal Laws No. 205-FZ of December 29, 2004 and No. 101-FZ of July 21, 2005 amended this Code and shall enter into force on January 1, 2006.

1. Organizations and individual entrepreneurs who have expressed a desire to switch to a simplified taxation system, file in the period from October 1 to November 30 of the year preceding the year from which taxpayers switch to a simplified taxation system, to the tax authority at their location (place of residence) statement. At the same time, organizations in the application for the transition to a simplified taxation system report the amount of income for nine months of the current year, as well as the average number of employees for the specified period and the residual value of fixed assets and intangible assets as of October 1 of the current year.

The choice of the object of taxation is carried out by the taxpayer before the beginning of the tax period in which the simplified taxation system was applied for the first time. In the event of a change in the chosen object of taxation after filing an application for switching to a simplified taxation system, the taxpayer is obliged to notify the tax authority of this before December 20 of the year preceding the year in which the simplified taxation system was first applied.

In accordance with Federal Law No. 101-FZ of July 21, 2005, taxpayers who have switched to a simplified taxation system since January 1, 2003 and have chosen income as an object of taxation are entitled to change the object of taxation from January 1, 2006 by notifying the tax authorities no later than December 20, 2005

Federal Law No. 85-FZ of May 17, 2007 amended paragraph 2 of this Code. The amendments shall enter into force on January 1, 2008.

2. A newly created organization and a newly registered individual entrepreneur have the right to apply for the transition to a simplified taxation system within five days from the date of registration with the tax authority indicated in the certificate of registration with the tax authority issued in accordance with paragraph two of paragraph 2 of this Code. In this case, the organization and individual entrepreneur have the right to apply the simplified taxation system from the date of their registration with the tax authority, indicated in the certificate of registration with the tax authority.

Organizations and individual entrepreneurs who, in accordance with the regulatory legal acts of the representative bodies of municipal districts and urban districts, the laws of the federal cities of Moscow and St. Petersburg on the taxation system in the form of a single tax on imputed income for certain types of activities, before the end of the current calendar year taxpayers of a single tax on imputed income, are entitled, on the basis of an application, to switch to a simplified taxation system from the beginning of the month in which their obligation to pay a single tax on imputed income was terminated.

3. Taxpayers applying the simplified taxation system are not entitled to switch to another taxation regime before the end of the tax period, unless otherwise provided by this article.

Federal Law No. 85-FZ of May 17, 2007 amended paragraph 4 of this Code. The amendments shall enter into force on January 1, 2008.

4. If, following the results of the reporting (tax) period, the taxpayer's income, determined in accordance with Article 346.15 and subparagraphs 1 and 3 of paragraph 1 of this Code, exceeded 20 million rubles and (or) during the reporting (tax) period there was a non-compliance with the requirements established by paragraphs 3 and 4 of Article 346.12 and paragraph 3 of this Code, such a taxpayer is considered to have lost the right to apply the simplified taxation system from the beginning of the quarter in which the specified excess and (or) non-compliance with the specified requirements was allowed.

At the same time, the amounts of taxes payable when using a different taxation regime are calculated and paid in the manner prescribed by the legislation of the Russian Federation on taxes and fees for newly created organizations or newly registered individual entrepreneurs. The taxpayers specified in this paragraph do not pay penalties and fines for late payment of monthly payments during the quarter in which these taxpayers switched to a different taxation regime.

The amount of the taxpayer's income limit specified in the first paragraph of this clause, which restricts the right of the taxpayer to apply the simplified taxation system, is subject to indexation in the manner provided for in clause 2 of this Code.

Federal Law No. 268-FZ of December 30, 2006 amended paragraph 5 of this Code, which shall enter into force one month after the official publication of the said federal law

5. The taxpayer is obliged to inform the tax authority about the transition to another taxation regime, carried out in accordance with paragraph 4 of this article, within 15 calendar days after the expiration of the reporting (tax) period.

6. A taxpayer applying the simplified taxation system has the right to switch to a different taxation regime from the beginning of the calendar year by notifying the tax authority no later than January 15 of the year in which he intends to switch to a different taxation regime.

7. A taxpayer who has switched from a simplified taxation system to another taxation regime is entitled to switch back to a simplified taxation system not earlier than one year after he lost the right to apply a simplified taxation system.

Article 346.14 of the Tax Code of the Russian Federation - Objects of taxation

Federal Law No. 101-FZ of July 21, 2005 amended this Code. The amendments shall enter into force on January 1, 2006.

1. The object of taxation are:

income less expenses.

2. The choice of the object of taxation is carried out by the taxpayer himself, except for the case provided for by paragraph 3 of this article. The object of taxation cannot be changed by the taxpayer within three years from the beginning of the application of the simplified taxation system.

3. Taxpayers who are parties to a simple partnership agreement (agreement on joint activities) or an agreement on trust management of property shall apply income reduced by the amount of expenses as an object of taxation.

Federal Law No. 85-FZ of May 17, 2007 amended this Code. The amendments shall enter into force on January 1, 2008.

Article 346.15. The procedure for determining income

1. When determining the object of taxation, taxpayers take into account the following incomes:

Article 346.15 of the Tax Code of the Russian Federation - Procedure for determining income

1. When determining the object of taxation, taxpayers take into account the following incomes:

income from sales determined in accordance with this Code;

non-operating income determined in accordance with this Code.

When determining the object of taxation, the income provided for by this Code is not taken into account.

Income in the form of dividends received, the taxation of which is carried out by a tax agent in accordance with the provisions of Articles 214 and 275 of this Code, shall not be taken into account as income.

Article 346.16 of the Tax Code of the Russian Federation - Procedure for determining expenses

Federal Law No. 137-FZ of July 27, 2006, effective January 1, 2007, and Federal Law No. 85-FZ of May 17, 2007, effective January 1, 2008, and applicable to legal relations that have arisen since January 1, 2007, this Code has been amended.

Article 346.17 of the Tax Code of the Russian Federation - The procedure for recognizing income and expenses

Federal Law No. 85-FZ of May 17, 2007 amended paragraph 1 of this Code. The amendments shall enter into force on January 1, 2008.

1. For the purposes of this chapter, the date of receipt of income shall be the day of receipt of funds to bank accounts and (or) to the cashier, receipt of other property (works, services) and (or) property rights, as well as repayment of debt (payment) to the taxpayer in another way (cash method).

When a buyer uses a promissory note in settlements for goods (works, services) purchased by him, property rights, the date of receipt of income from the taxpayer is the date of payment of the promissory note (the day of receipt of funds from the issuer or other person liable under the specified promissory note) or the day the taxpayer transfers the said promissory note by endorsement third party.

In the event that a taxpayer returns the amounts previously received as advance payment for the supply of goods, performance of work, provision of services, transfer of property rights, the income of the tax (reporting) period in which the return was made is reduced by the amount of the return.

Federal Law No. 137-FZ of July 27, 2006, effective January 1, 2007, and Federal Law No. 85-FZ of May 17, 2007, effective January 1, 2008 and applicable to legal relations that have arisen since January 1, 2007, paragraph 2 of this Code has been amended

2. Expenses of a taxpayer are recognized as expenses after their actual payment. For the purposes of this chapter, payment for goods (works, services) and (or) property rights is recognized as the termination of the obligation of the taxpayer - the purchaser of goods (works, services) and (or) property rights to the seller, which is directly related to the supply of these goods (performance of work, provision of services) and (or) transfer of property rights. In this case, expenses are accounted for as expenses, taking into account the following features:

1) material expenses (including expenses for the purchase of raw materials and supplies), as well as labor costs - at the time of debt repayment by debiting funds from the taxpayer's current account, payment from the cash desk, and in case of another method of debt repayment - at the time of such repayment. A similar procedure applies to the payment of interest for the use of borrowed funds (including bank loans) and when paying for the services of third parties. At the same time, the costs of acquiring raw materials and materials are taken into account as expenses as these raw materials and materials are written off to production;

2) the cost of paying for the cost of goods purchased for further sale - as the said goods are sold. The taxpayer has the right to use one of the following methods for evaluating purchased goods for tax purposes:

at the cost of the first by the time of acquisition (FIFO);

at the cost of the most recent acquisition (LIFO);

at an average cost;

at the cost of a unit of goods.

Expenses directly related to the sale of these goods, including expenses for storage, maintenance and transportation, are taken into account as expenses after they are actually paid;

3) expenses for the payment of taxes and fees - in the amount actually paid by the taxpayer. If there is a debt to pay taxes and fees, the expenses for 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;

4) expenses for the acquisition (construction, manufacture) of fixed assets, completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets, accounted for in the manner prescribed by paragraph 3 of this Code, are reflected on the last day of the reporting (tax) period in the amount of the amounts paid. At the same time, these expenses are taken into account only for fixed assets and intangible assets used in the implementation of entrepreneurial activities;

5) when a taxpayer issues a bill of exchange to the seller as payment for the acquired goods (works, services) and (or) property rights, the costs of acquiring the said goods (works, services) and (or) property rights are taken into account after payment of the said bill. When the taxpayer transfers to the seller in payment for the purchased goods (works, services) and (or) property rights a promissory note issued by a third party, the costs of acquiring the said goods (works, services) and (or) property rights are taken into account as of the date of transfer of the said promissory note for the acquired goods (works, services) and (or) property rights. The expenses specified in this subparagraph are taken into account based on the price of the contract, but not more than the amount of the promissory note indicated in the promissory note.

3. Taxpayers who determine income and expenses in accordance with this Chapter shall not take into account for taxation purposes sum differences as part of income and expenses if, under the terms of the agreement, the obligation (claim) is expressed in conventional monetary units.

Federal Law No. 85-FZ of May 17, 2007 supplemented this Code with clause 4, which shall enter into force on January 1, 2008.

4. When a taxpayer transfers from an object of taxation in the form of income to an object of taxation in the form of income reduced by the amount of expenses, expenses relating to tax periods in which the object of taxation in the form of income was applied shall not be taken into account when calculating the tax base.

Article 346.18 of the Tax Code of the Russian Federation - Tax base

Federal Law No. 101-FZ of July 21, 2005 amended this Code. The amendments shall enter into force on January 1, 2006.

1. If the object of taxation is the income of an organization or individual entrepreneur, the tax base is the monetary value of the income of an organization or an individual entrepreneur.

2. If the object of taxation is the income of an organization or an individual entrepreneur, reduced by the amount of expenses, the tax base is the monetary value of income, reduced by the amount of expenses.

3. Income and expenses expressed in foreign currency are taken into account together with income and expenses denominated in rubles. At the same time, income and expenses denominated in foreign currency are recalculated into rubles at the official exchange rate Central Bank the Russian Federation, established respectively on the date of receipt of income and (or) the date of expenditure.

4. Income received in natural form are valued at market prices.

5. When determining the tax base, income and expenses are determined on an accrual basis from the beginning of the tax period.

6. A taxpayer who uses income reduced by the amount of expenses as an object of taxation shall pay the minimum tax in the manner prescribed by this paragraph.

The amount of the minimum tax is calculated for the tax period in the amount of 1 percent of the tax base, which is the income determined in accordance with this Code.

The minimum tax shall be paid if for the tax period the amount of tax calculated in accordance with the general procedure is less than the amount of the calculated minimum tax.

The taxpayer has the right in the following tax periods to include the amount of the difference between the amount of the paid minimum tax and the amount of tax calculated in the general manner as expenses when calculating the tax base, including increasing the amount of losses that can be carried forward in accordance with the provisions of clause 7 of this article.

7. A taxpayer using income reduced by the amount of expenses as an object of taxation shall have the right to reduce the tax base calculated at the end of the tax period by the amount of the loss received at the end of previous tax periods in which the taxpayer applied the simplified taxation system and used income as an object of taxation. reduced by the cost. In this case, the loss is understood as the excess of expenses determined in accordance with this Code over income determined in accordance with this Code.

The loss specified in this clause cannot reduce the tax base by more than 30 percent. In this case, the remaining part of the loss can be carried forward to the next tax periods, but not more than 10 tax periods.

The taxpayer is obliged to keep documents confirming the amount of loss incurred and the amount by which the tax has been reduced. the tax base for each tax period, during the entire period of exercising the right to reduce the tax base by the amount of the loss.

The loss received by the taxpayer when applying other taxation regimes is not accepted when switching to a simplified taxation system.

The loss received by the taxpayer when applying the simplified taxation system is not accepted when switching to other taxation regimes.

8. Taxpayers transferred for certain types of activities to pay a single tax on imputed income for certain types of activities in accordance with Chapter 26.3 of this Code, keep separate records of income and expenses under different special tax regimes. If it is impossible to separate expenses when calculating the tax 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.

Article 346.19 of the Tax Code of the Russian Federation - Tax period. Reporting period

1. A calendar year is recognized as a tax period.

2. Reporting periods are the first quarter, six months and nine months of a calendar year.

Article 346.20 of the Tax Code of the Russian Federation - Tax rates

1. If the object of taxation is income, the tax rate is set at 6 percent.

2. If the object of taxation is income reduced by the amount of expenses, the tax rate is set at 15 percent.

Article 346.21 of the Tax Code of the Russian Federation - Procedure for calculating and paying tax

Federal Law No. 101-FZ of July 21, 2005 amended this Code. The amendments shall enter into force on January 1, 2006.

1. The tax is calculated as a percentage of the tax base corresponding to the tax rate.

2. The amount of tax based on the results of the tax period is determined by the taxpayer independently.

3. Taxpayers who have chosen income as an object of taxation, based on the results of each reporting period, calculate the amount of the advance tax payment based on the tax rate and actually received income, calculated on an accrual basis from the beginning of the tax period to the end of the first quarter, six months, nine months, respectively, from taking into account the previously calculated amounts of advance tax payments.

The amount of tax (advance tax payments) calculated for the tax (reporting) period is reduced by the said taxpayers by the amount of insurance premiums for compulsory pension insurance paid (within the calculated amounts) for the same period of time in accordance with the legislation of the Russian Federation, as well as on the amount of temporary disability benefits paid to employees. At the same time, the amount of tax (advance tax payments) cannot be reduced by more than 50 percent.

4. Taxpayers who have chosen income reduced by the amount of expenses as an object of taxation, at the end of each reporting period, calculate the amount of the advance tax payment based on the tax rate and the income actually received, reduced by the amount of expenses, calculated on an accrual basis from the beginning of the tax period to the end of the first quarter, six months, nine months, respectively, taking into account the previously calculated amounts of advance tax payments.

5. Previously calculated amounts of advance tax payments shall be taken into account when calculating the amounts of advance tax payments for reporting period and the amount of tax for the tax period.

6. Payment of tax and advance tax payments is made at the location of the organization (place of residence of an individual entrepreneur).

7. The tax payable at the end of the tax period shall be paid no later than the deadline established for the submission of tax returns for the relevant tax period in paragraphs 1 and 2 of this Code.

Advance tax payments are paid no later than the 25th day of the first month following the expired reporting period.

Article 346.22 of the Tax Code of the Russian Federation - Crediting tax amounts

Federal Law No. 183-FZ of December 28, 2004 amended this Code. The amendments shall enter into force on January 1, 2005.

Tax amounts are credited to the accounts of the Federal Treasury for their subsequent distribution to the budgets of all levels and the budgets of state off-budget funds in accordance with the budget legislation of the Russian Federation.

Article 346.23 of the Tax Code of the Russian Federation - Tax return

Federal Law No. 137-FZ of July 27, 2006 amended paragraph 1 of this Code. The amendments shall enter into force on January 1, 2007.

1. Taxpaying organizations upon the expiration of the tax (reporting) period submit tax declarations to the tax authorities at their location.

Tax declarations based on the results of the tax period are submitted by taxpaying organizations no later than March 31 of the year following the expired tax period.

Tax declarations based on the results of the reporting period are submitted no later than 25 calendar days from the date of the end of the corresponding reporting period.

2. Taxpayers - individual entrepreneurs upon the expiration of the tax period submit tax declarations to the tax authorities at their place of residence no later than April 30 of the year following the expired tax period.

Tax declarations based on the results of the reporting period are submitted no later than 25 days from the end of the corresponding reporting period.

Federal Law No. 58-FZ of June 29, 2004 amended paragraph 3 of this Code, which shall enter into force one month after the official publication of the said Federal Law

3. The form of tax declarations and the procedure for filling them out are approved by the Ministry of Finance of the Russian Federation.

Article 346.24 of the Tax Code of the Russian Federation - Tax accounting

Federal Law No. 101-FZ of July 21, 2005 of this Code is set out in new edition which comes into force on January 1, 2006.

Taxpayers are required to keep records of income and expenses for the purposes of calculating the tax base for tax in the book of income and expenses of organizations and individual entrepreneurs applying the simplified taxation system, the form and procedure for filling which are approved by the Ministry of Finance of the Russian Federation.

Article 346.25 of the Tax Code of the Russian Federation - Features of calculating the tax base upon transition to a simplified taxation system from other taxation regimes and upon transition from a simplified taxation system to other taxation regimes

Federal Law No. 101-FZ of July 21, 2005 amended this Code. The amendments shall enter into force on January 1, 2006.

1. Organizations that, prior to the transition to the simplified taxation system, used the accrual method when calculating corporate income tax, when switching to the simplified taxation system, they comply with the following rules:

1) as of the date of transition to the simplified taxation system, the tax base shall include amounts of money received before the transition to the simplified taxation system as payment under agreements, the execution of which the taxpayer carries out after the transition to the simplified taxation system;

3) are not included in the tax base cash received after the transition to the simplified taxation system, if according to the rules tax accounting according to the accrual method, these amounts were included in income when calculating the tax base for corporate income tax;

4) expenses incurred by the organization after the transition to the simplified taxation system are recognized as expenses deductible from the tax base on the date of their implementation, if such expenses were paid before the transition to the simplified taxation system, or on the date of payment, if payment was made after the transition organizations for the simplified taxation system;

5) funds paid after the transition to the simplified taxation system to pay for the expenses of the organization are not deducted from the tax base, if before the transition to the simplified taxation system such expenses were taken into account when calculating the tax base for corporate income tax in accordance with Chapter 25 of this Code.

Federal Law No. 85-FZ of May 17, 2007 reworded paragraph 2 of this Code, which shall enter into force on January 1, 2008.

2. Organizations that used the simplified taxation system, when switching to the calculation of the tax base for corporate income tax using the accrual method, comply with the following rules:

1) are recognized as income income in the amount of proceeds from the sale of goods (performance of work, provision of services, transfer of property rights) during the period of application of the simplified taxation system, payment (partial payment) of which was not made before the date of transition to the calculation of the tax base for income tax accrual basis;

2) expenses are recognized as expenses for the acquisition during the period of application of the simplified taxation system of goods (works, services, property rights) that were not paid (partially paid) by the taxpayer before the date of transition to the calculation of the tax base for income tax on an accrual basis, if otherwise is not provided by Chapter 25 of this Code.

2.1. When an organization switches to the simplified taxation system, the tax accounting on the date of such transition reflects the residual value of the acquired (constructed, manufactured) fixed assets and acquired (created by the organization itself) intangible assets that were paid before the transition to the simplified taxation system, in the form of the difference in the acquisition price ( construction, manufacture, creation by the organization itself) and the amount of accrued depreciation in accordance with the requirements of Chapter 25 of this Code.

When switching to a simplified taxation system for an organization that applies the taxation system for agricultural producers (single agricultural tax) in accordance with Chapter 26.1 of this Code, the tax accounting as of the date of this transition reflects the residual value of the acquired (constructed, manufactured) fixed assets and acquired (created by the company itself) organization) of intangible assets, determined on the basis of their residual value at the time of transition to the payment of the unified agricultural tax, reduced by the amount of expenses determined in the manner prescribed by subparagraph 2 of paragraph 4 of this Code, for the period of application of Chapter 26.1 of this Code.

When switching to a simplified taxation system for an organization that applies the taxation system in the form of a single tax on imputed income for certain types of activities in accordance with Chapter 26.3 of this Code, the tax accounting as of the date of this transition reflects the residual value of the acquired (constructed, manufactured) fixed assets and acquired (created by the organization itself) intangible assets that were paid for before the transition to the simplified taxation system, in the form of the difference in the price of acquisition (construction, manufacture, creation by the organization itself) of fixed assets and intangible assets and the amount of depreciation accrued in accordance with the procedure established by the legislation of the Russian Federation on accounting accounting, for the period of application of the taxation system in the form of a single tax on imputed income for certain types of activities.

Federal Law No. 85-FZ of May 17, 2007 reworded paragraph 3 of this Code, which shall enter into force on January 1, 2008.

3. In the event that an organization switches from a simplified taxation system to other taxation regimes (with the exception of the taxation system in the form of a single tax on imputed income for certain types of activities) and has fixed assets and intangible assets, acquisition costs (construction, manufacture, creation by the organization itself, completion, additional equipment, reconstruction, modernization and technical re-equipment) of which are not transferred (not fully transferred) to expenses for the period of application of the simplified taxation system in the manner prescribed by paragraph 3 of this Code, in tax accounting as of the date of such transfer, the residual value of fixed assets and intangible assets is determined by reducing the cost (residual value determined at the time of transition to the simplified taxation system) of these fixed assets and intangible assets by the amount of expenses determined for the period of application of the simplified system of taxation of expenses in time dke provided for in paragraph 3 of this Code.

4. When switching from other taxation regimes to a simplified taxation system and from a simplified taxation system to other taxation regimes, individual entrepreneurs apply the rules provided for in paragraphs 2.1 and 3 of this article.

Federal Law No. 85-FZ of May 17, 2007 supplemented this Code with clause 5, which shall enter into force on January 1, 2008.

5. Organizations and individual entrepreneurs that previously applied the general taxation regime, when switching to the simplified taxation system, comply with the following rule: the amounts of value added tax calculated and paid by the taxpayer of value added tax from the amounts of payment, partial payment received before the transition to the simplified system taxation on account of the forthcoming supply of goods, performance of work, provision of services or transfer of property rights, carried out in the period after the transition to the simplified taxation system, are deductible in the last tax period preceding the month of the transition of the value added tax taxpayer to the simplified taxation system, if documents are available , indicating the return of tax amounts to buyers in connection with the transition of the taxpayer to a simplified taxation system.

Federal Law No. 85-FZ of May 17, 2007 supplemented this Code with clause 6, which shall enter into force on January 1, 2008.

6. Organizations and individual entrepreneurs that used the simplified taxation system, when switching to the general taxation regime, comply with the following rule: the amounts of value added tax presented to a taxpayer using the simplified taxation system when they purchase goods (works, services, property rights) that not included in the expenses deductible from the tax base when applying the simplified taxation system, are accepted for deduction upon transition to the general taxation regime in the manner prescribed by Chapter 21 of this Code for taxpayers of value added tax.

Article 346.25.1 of the Tax Code of the Russian Federation - Features of the application of a simplified taxation system by individual entrepreneurs based on a patent

Federal Law No. 85-FZ of May 17, 2007 amended this Code. The amendments shall enter into force on January 1, 2008.

1. Individual entrepreneurs engaged in one of the types of entrepreneurial activities listed in paragraph 2 of this article have the right to switch to a simplified taxation system based on a patent.

In this case, they are subject to the norms established by this Code, taking into account the specifics provided for by this article.

2. The application of the simplified taxation system based on a patent is permitted to individual entrepreneurs who do not involve employees in their business activities, including under civil law contracts, and who carry out one of the following types of business activities:

1) repair and tailoring of garments, fur and leather products, hats and products from textile haberdashery, repair, tailoring and knitting of knitwear;

2) repair, coloring and tailoring of footwear;

3) making felted shoes;

4) production of textile haberdashery;

5) production and repair of metal haberdashery, keys, license plates, street signs;

6) production of mourning wreaths, artificial flowers, garlands;

7) production of fences, monuments, metal wreaths;

8) production and repair of furniture;

9) production and restoration of carpets and rugs;

10) repair and maintenance of household radio-electronic equipment, household machines and household appliances, repair and manufacture of metal products;

11) production of sports fishing equipment;

12) chasing and engraving of jewelry;

13) production and repair of games and toys, except for computer games;

14) manufacture of products of folk art crafts;

15) production and repair of jewelry, bijouterie;

16) production of plucked wool, raw hides and skins of cattle, equines, sheep, goats and pigs;

17) dressing and dyeing of animal skins;

18) dressing and dyeing of fur;

19) processing of tolling washed wool into knitted yarn;

20) wool comb;

21) grooming pets;

22) protection of orchards, orchards and green spaces from pests and diseases;

23) production of agricultural implements from the material of the customer;

24) repair and manufacture of cooper's utensils and pottery;

25) manufacture and repair of wooden boats;

26) repair of tourist equipment and inventory;

27) sawing wood;

28) engraving works on metal, glass, porcelain, wood, ceramics;

29) production and printing of business cards and invitation cards;

30) photocopying, binding, stitching, edging, cardboard work;

31) shoe shine;

32) activity in the field of photography;

33) production, editing, distribution and screening of films;

34) maintenance and repair of motor vehicles;

35) provision of other types of services for the maintenance of motor vehicles (washing, polishing, applying protective and decorative coatings to the body, cleaning the interior, towing);

36) provision of services of toastmaster, actor at celebrations, musical accompaniment of ceremonies;

37) provision of services by hairdressers and beauty salons;

38) motor transport services;

39) provision of secretarial, editorial and translation services;

40) maintenance and repair of office machines and computers;

41) monophonic and stereophonic recording of speech, singing, instrumental performance of the customer on magnetic tape, CD. Re-recording of musical and literary works on magnetic tape, CD;

42) services for the supervision and care of children and the sick;

43) residential cleaning services;

44) housekeeping services;

45) repair and construction of housing and other buildings;

46) production of installation, electrical installation, sanitary and welding works;

47) residential interior design and decoration services;

48) services for the acceptance of glassware and secondary raw materials, with the exception of scrap metal;

49) glass and mirror cutting, artistic processing of glass;

50) glazing services for balconies and loggias;

51) services of baths, saunas, solariums, massage rooms;

52) training services, including in paid circles, studios, courses, and tutoring services;

53) coaching services;

54) services in green economy and decorative floriculture;

55) production of bread and confectionery;

56) leasing (renting) own real estate, including apartments and garages;

57) services of porters at railway stations, bus stations, air terminals, airports, sea and river ports;

58) veterinary services;

59) paid toilet services;

60) funeral services;

61) services of street patrols, security guards, watchmen and watchmen.

3. The decision on the possibility of application by individual entrepreneurs of the simplified system of taxation based on a patent in the territories of the constituent entities of the Russian Federation shall be taken by the laws of the respective constituent entities of the Russian Federation. At the same time, the laws of the constituent entities of the Russian Federation determine specific lists of types of entrepreneurial activity (within the limits provided for in paragraph 2 of this article), for which individual entrepreneurs are allowed to use a simplified taxation system based on a patent.

The adoption by the constituent entities of the Russian Federation of decisions on the possibility of applying by individual entrepreneurs a simplified taxation system based on a patent does not prevent such individual entrepreneurs from applying, at their choice, the simplified taxation system provided for by this Code. At the same time, the transition from the simplified taxation system based on a patent to the general procedure for applying the simplified taxation system and vice versa can be carried out only after the expiration of the period for which the patent is issued.

4. A document certifying the right of individual entrepreneurs to apply the simplified taxation system based on a patent is a patent issued to an individual entrepreneur by a tax authority for carrying out one of the types of entrepreneurial activity provided for in paragraph 2 of this article.

The form of a patent is approved by the federal executive body authorized to control and supervise taxes and fees.

A patent is issued at the choice of the taxpayer for one of the following periods: quarter, six months, nine months, calendar year.

5. An application for a patent shall be submitted by an individual entrepreneur to the tax authority at the place where the individual entrepreneur is registered with the tax authority no later than one month before the individual entrepreneur begins to apply the simplified taxation system based on a patent.

The form of this application is approved by the federal executive body authorized to control and supervise taxes and fees.

The tax authority is obliged within ten days to issue a patent to an individual entrepreneur or notify him of the refusal to issue a patent.

The form of a notice of refusal to grant a patent is approved by the federal executive body authorized to control and supervise taxes and fees.

When issuing a patent, its duplicate is also filled in, which is stored in the tax authority.

A patent is valid only on the territory of the subject of the Russian Federation on the territory of which it was issued.

A taxpayer who has a patent is entitled to apply for another patent in order to apply the simplified taxation system based on a patent in the territory of another subject of the Russian Federation.

6. The annual cost of a patent is determined as the percentage share of the annual income established for each type of entrepreneurial activity provided for by paragraph 2 of this Article, corresponding to the tax rate provided for in paragraph 1 of this Code, that is potentially possible for an individual entrepreneur to receive.

In the event that an individual entrepreneur receives a patent for more than short term(quarter, six months, nine months) the cost of the patent is subject to recalculation in accordance with the duration of the period for which the patent was issued.

7. The amount of annual income potentially obtainable by an individual entrepreneur is established for a calendar year by the laws of the constituent entities of the Russian Federation for each type of entrepreneurial activity, for which the use of a simplified taxation system based on a patent is allowed for individual entrepreneurs. At the same time, differentiation of such annual income is allowed, taking into account the characteristics and place of doing business by individual entrepreneurs in the territory of the corresponding subject of the Russian Federation. If the law of the subject of the Russian Federation for any of the types of entrepreneurial activities specified in paragraph 2 of this article does not change the amount of annual income potentially receivable by an individual entrepreneur for the next calendar year, then in this calendar year, when determining the annual cost of a patent, the amount of potentially the annual income possible to be received by an individual entrepreneur, acting in the previous year. The amount of potential annual income is annually subject to indexation by the deflator coefficient specified in paragraph three of paragraph 2 of this Code.

If the type of entrepreneurial activity provided for by paragraph 2 of this article is included in the list of types of entrepreneurial activity established by paragraph 2 of this Code, the amount of annual income potentially to be received by an individual entrepreneur from this type of entrepreneurial activity cannot exceed the amount of basic profitability established by this Code. of the Code in relation to the relevant type of entrepreneurial activity, multiplied by 30.

8. Individual entrepreneurs who have switched to a simplified system of taxation based on a patent shall pay one third of the cost of a patent no later than 25 calendar days after the commencement of entrepreneurial activities based on a patent.

9. In case of violation of the conditions for the application of the simplified taxation system based on a patent, including the involvement of employees in one’s business activities (including under civil law contracts) or the implementation on the basis of a patent of a type of entrepreneurial activity that is not provided for in the law of a constituent entity of the Russian Federation , as well as in case of non-payment (incomplete payment) of one third of the cost of the patent within the period established by paragraph 8 of this article, the individual entrepreneur loses the right to apply the simplified taxation system based on the patent in the period for which the patent was issued.

In this case, an individual entrepreneur must pay taxes in accordance with the general taxation regime. At the same time, the cost (part of the cost) of the patent paid by the individual entrepreneur is not refundable.

An individual entrepreneur is obliged to inform the tax authority about the loss of the right to apply the simplified taxation system based on a patent and the transition to a different taxation regime within 15 calendar days from the start of applying a different taxation regime.

An individual entrepreneur who has switched from a simplified taxation system based on a patent to another taxation regime is entitled to switch back to a simplified taxation system based on a patent not earlier than three years after he lost the right to apply a simplified taxation system based on a patent.

10. Payment of the remaining part of the cost of the patent is made by the taxpayer no later than 25 calendar days from the date of the end of the period for which the patent was received. At the same time, when paying the remaining part of the cost of the patent, it is subject to reduction by the amount of insurance premiums for compulsory pension insurance.

11. The tax declaration provided for by this Code is not submitted by taxpayers of the simplified system of taxation based on a patent to the tax authorities.

12. Taxpayers of the simplified taxation system based on a patent shall keep tax records in accordance with the procedure established by this Code.

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 taxation system by organizations provides for their release from the obligation to pay tax on profits of organizations (with the exception of tax paid on income taxed 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.

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 entities. foreign companies provided for by this Code.

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 the tax rate to a minimum was used not 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 use such a 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"

Determine the income received for the year (reporting period) 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 head 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 USN tax on income 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, taking into account 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.

1. Organizations and individual entrepreneurs who have expressed a desire to switch to a simplified taxation system from the next calendar year, notify the tax authority at the location of the organization or the place of residence of the individual entrepreneur no later than December 31 of the calendar year preceding the calendar year, starting from which they switch to simplified taxation system.

The notification indicates the selected object of taxation. Organizations also indicate in the notice residual value fixed assets and the amount of income as of October 1 of the year preceding the calendar year, starting from which they are transferred to the simplified taxation system.

Taxpayers - organizations, information about which is included in the unified state register legal entities on the basis of Article 19 of the Federal Law of November 30, 1994 N 52-FZ "On the Entry into Force of Part One Civil Code of the Russian Federation", in the notification on the transition to the simplified taxation system from January 1, 2015, the residual value of fixed assets and the amount of income as of October 1, 2014 are not indicated.

2. A newly created organization and a newly registered individual entrepreneur have the right to notify of the transition to the simplified taxation system no later than 30 calendar days from the date of registration with the tax authority indicated in the certificate of registration with the tax authority issued in accordance with paragraph 2 of this Code. In this case, the organization and the individual entrepreneur are recognized as taxpayers applying the simplified taxation system from the date of their registration with the tax authority indicated in the certificate of registration with the tax authority.

Organizations, information about which is entered in the unified state register of legal entities on the basis of Article 19 of the Federal Law of November 30, 1994 N 52-FZ "On the Enactment of Part One of the Civil Code of the Russian Federation", which have expressed a desire to switch to a simplified taxation system from January 1 2015 is entitled to notify the tax authority no later than February 1, 2015.

Organizations, information about which is entered in the unified state register of legal entities on the basis of Article 19 of the Federal Law of November 30, 1994 N 52-FZ "On the Enactment of Part One of the Civil Code of the Russian Federation", taking into account Part 4 of Article 12.1 of the Federal Constitutional Law of 21 March 2014 N 6-FKZ "On the admission to the Russian Federation of the Republic of Crimea and the formation of new subjects in the Russian Federation - the Republic of Crimea and the federal city of Sevastopol", has the right to notify the tax authority no later than April 1, 2015.

Organizations and individual entrepreneurs that have ceased to be taxpayers of the single tax on imputed income are entitled, on the basis of a notification, to switch to the simplified taxation system from the beginning of the month in which their obligation to pay the single tax on imputed income was terminated. In this case, the taxpayer must notify the tax authority of the transition to the simplified taxation system no later than 30 calendar days from the date of termination of the obligation to pay a single tax on imputed income.

3. Taxpayers applying the simplified taxation system are not entitled to switch to another taxation regime before the end of the tax period, unless otherwise provided by this article.

4. If, following the results of the reporting (tax) period, the income of the taxpayer, determined in accordance with and subparagraphs 1 and 3 of paragraph 1 of this Code, exceeded 150 million rubles and (or) during the reporting (tax) period there was a non-compliance with the requirements established by paragraphs 3 and 4 and paragraph 3 of this Code, such a taxpayer is considered to have lost the right to apply the simplified taxation system from the beginning of the quarter in which the specified excess and (or) non-compliance with the specified requirements is allowed.

If a taxpayer simultaneously applies the simplified taxation system and the patent taxation system, when determining the amount of income from sales for the purposes of complying with the restriction established by this paragraph, incomes from both of these special tax regimes are taken into account.

4.1. If, following the results of the tax period, the income of the taxpayer, determined in accordance with and with subparagraphs 1 and 3 of paragraph 1 of this Code, did not exceed 150 million rubles and (or) during the tax period there was no non-compliance with the requirements established by paragraphs 3 and 4 and paragraph 3 of this Code, such a taxpayer has the right to continue applying the simplified taxation system in the next tax period.

5. The taxpayer is obliged to inform the tax authority about the transition to another taxation regime, carried out in accordance with paragraph of this article, within 15 calendar days after the expiration of the reporting (tax) period.

8. In the event that a taxpayer terminates entrepreneurial activities in respect of which the simplified taxation system was applied, he is obliged to notify the termination of such activity, indicating the date of its termination, to the tax authority at the location of the organization or the place of residence of the individual entrepreneur no later than 15 days from the date of termination of such activity. activities.

Chapter 26.2. simplified taxation system

Art. 346 Tax Code of the Russian Federation (2017-2018): questions and answers

Chapter 26.2 of the Tax Code of the Russian Federation Simplified taxation system (usn)

Article 346.14 of the Russian Tax Code. objects of taxation

Article 346 of the Tax Code of the Russian Federation simplified taxation system 2017

Article 346 15 of the Tax Code of the Russian Federation simplified taxation system 2017

Article 346 of the Tax Code of the Russian Federation simplified taxation system with comments 2017

Article 346.12 of the Tax Code of the Russian Federation - TaxpayerAnd

Article 346.13 of the Tax Code of the Russian Federation - Procedure and conditions for the beginning and termination of the application of the simplified taxation system

Article 346.14 of the Tax Code of the Russian Federation - Objects of taxation

Article 346.15 of the Tax Code of the Russian Federation - Procedure for determining income

Article 346.16 of the Tax Code of the Russian Federation - Procedure for determining expenses

Article 346.17 of the Tax Code of the Russian Federation - The procedure for recognizing income and expenses

Article 346.18 of the Tax Code of the Russian Federation - Tax base

Article 346.19 of the Tax Code of the Russian Federation - Tax period. Reporting period

Article 346.20 of the Tax Code of the Russian Federation - Tax rates

Article 346.21 of the Tax Code of the Russian Federation - Procedure for calculating and paying tax

Article 346.22 of the Tax Code of the Russian Federation - Crediting tax amounts

Article 346.23 of the Tax Code of the Russian Federation - Tax return

Article 346.24 of the Tax Code of the Russian Federation - Tax accounting

Article 346.25 of the Tax Code of the Russian Federation - Features of calculating the tax base upon transition to a simplified taxation system from other taxation regimes and upon transition from a simplified taxation system to other taxation regimes

Article 346.25.1 of the Tax Code of the Russian Federation - Features of the application of a simplified taxation system by individual entrepreneurs based on a patent

Article 346.11. General provisions of the simplified tax system

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

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

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

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

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

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

Calculation of the simplified tax system - tax

Changes in the USN

Credits

Credit history

Mortgage

For business

Miscellaneous about finance

Contributions, deposits

Finance and more

Getting cards