Andrey Yurievich, hello!
In positions 12 and 13 - 01 - this is the so-called element that determines the type of budget, in our case the federal budget.
Andrey Yurievich
You're not entirely right. In 12 - 13 digits of the KBK the code of the income element is actually indicated, fastened for tax revenues beyond the level of the budget system of the Russian Federation depending on tax-setting powers federal authorities, authorities of constituent entities of the Russian Federation, authorities of municipalities in accordance with the legislation on taxes and fees.
That is, these positions reflect not what budget the tax is credited to, but what level this tax is.
Clause 7 of Art. 12 of the Tax Code of the Russian Federation it is noted that the code special tax regimes are established, which may provide federal taxes, not specified in Article 13 of this Code, the procedure for establishing such taxes, as well as the procedure for introducing and applying these special tax regimes are determined.
That is, from this norm it follows that taxes calculated within the framework of special tax regimes are a type of federal taxes, and therefore the indication in the 12-13 category of the BCC you specified (182 1 05 01011 01 1000 110 - tax levied on taxpayers who have chosen income as an object of taxation) code “01” is legal.
The Tax Code of the Russian Federation does not link the type of tax with the type of budget to which it is to be credited, therefore, indicating this code does not indicate that the tax you paid will be credited to the federal budget.
According to paragraph 1 of Art. 40 of the Budget Code of the Russian Federation, income from federal taxes... is credited to the accounts of the Federal Treasury for their distribution by these bodies in accordance with the standards established by this Code, the law (decision) on the budget and other laws of the constituent entities of the Russian Federation and municipal legal acts adopted in accordance with the provisions of this Code, between the federal budget, the budgets of the constituent entities of the Russian Federation, local budgets, as well as the budgets of state extra-budgetary funds in cases provided for by the legislation of the Russian Federation Federation.
And, as you yourself indicated, on the basis of paragraph 2 of Art. 56 of the Budget Code of the Russian Federation, the tax levied in connection with the application of the simplified tax system, including the minimum tax, is subject to credit to the budgets of the constituent entities of the Russian Federation at the rate of 100%.
If this is the case, would it be possible to reduce the 6% tax by the amount of the trade tax?
Andrey Yurievich
Since the trade tax is a local tax, i.e. a tax at a different level, offset cannot be made.
Creating your own business involves filling out and submitting declarations according to the simplified tax system. Why do we need KBK, where does the money go, what information is needed to process a payment order?
The simplified taxation system was introduced by Part 2 of the Tax Code of the Russian Federation and is a type of tax system in which the rate for small enterprises is reduced and simplifies the maintenance of accounting and tax reporting.
The simplified tax is paid at the place of residence for individual entrepreneurs and at the object of registration for institutions. It does not have a specific location; activities can be carried out throughout the Russian Federation, but payment must be made at a registered site.
simplified tax system refers to federal types of duties, the funds paid are credited to the general state account, but the distribution itself occurs among budgets. Those 100% further credited to the regional budget. All transfers take place without taxpayer participation.
According to the Tax Code of the Russian Federation, types of bets, which are applicable to the simplified tax system:
- organizations pay 6% ;
- 5-15% with income reduced by expenses.
Advance payments must be paid until the 25th for the past period (quarter, six months, 9 months), i.e. in April, July and October. At the end of the calendar year, the total amount for payment is calculated, with the “income minus expenses” scheme, the single and minimum tax is calculated. If any of the dates falls on a weekend, its payment is postponed to the next business day.
Exist special conditions for organizations and individual entrepreneurs located on the simplified tax system when payment should be received:
- completion of the enterprise’s work - before the 25th, after the closure of the individual entrepreneur next month (notify the Federal Tax Service);
- loss of the simplified tax system – on the 25th day following the month in which the rights were lost.
Basic details
In 2019, taxpayers are required to make a final payment for 2018, taking into account advances already made, as well as 3 quarterly payments using the advance method. Details for this year practically unchanged. The main fields for filling out a payment form that need to be studied.
| Field number | Name | Specifying details for paying tax |
| 101 | taxpayer | 09 – individual entrepreneur, 01 – institutions |
| 18 | type of operation | 01 |
| 21 | payment queue | 5 |
| 22 | code | 0 – advance payment or tax specified by the Federal Tax Service |
| 24 | payment object and purpose | simplified tax system for income or advance |
| 104 | KBK | 182 105 01011 011000 110 |
| 105 | OKTMO | location of individual entrepreneur or company |
| 106 | basis of payment | current payment, debt, Federal Tax Service requirement |
| 107 | date of payment | for the quarter (Q.01.2019), for the year (Y.00.2018) |
| 108 | payment number | 0 – advance payment or tax, collection number provided by the tax office |
| 109 | documentation date | 0 – advance payment, declaration number when paying tax, if its serial number is required |
Payment of fees is possible only in Russian currency. The execution will not be considered valid if the executor’s bank and the treasury account number for the territory of Russia where the taxpayer is registered are incorrectly indicated.
Same for all taxpayers
The general information that taxpayers provide is passport data, which must be entered. The KBK code differs for categories of payments and directions to the budget. Therefore, the code for profit and income minus expenses will be different. Details for paying the simplified tax system, purpose of payment and everything else are filled out according to the same principle.
They can only change if the payer himself has changed any data, for example, last name, name of the organization. All data on details are updated in accordance with legislative acts, which will be reported by the Federal Tax Service.
It is also recommended to use the form to fill out payment documents for tax transfers.
Regulation of the use of budget classification codes
KBK is used to record expenses, income and is used in tax and accounting, with the help of which payment documents are drawn up.
The KBK has significantly facilitated the work of distributing the budget among the regions of the Russian Federation at the federal level for the next year. When paying the payment there is the ability to fully determine its category, purpose, who sent it and when. A set of 20 digits, each of which relates to payment categories.
KBK classifies various payment categories:
- fines for damage caused;
- payment of insurance;
- taxes of any categories;
- state fees, etc.
If the code is written incorrectly, money can go in a completely different direction, which subsequently threatens the imposition of fines.
Filling out a payment form
It is necessary to draw up a payment order under the simplified tax system in 2018 in a form approved by the legislation of the Russian Federation. Each field is assigned your identification number.
In your income statement you must indicate following information:
- Status of the person (101) paying the tax - individual entrepreneur - 09 or organization - 01.
- Order of payment (21) – advance or tax – 5, if the Federal Tax Service has made a demand for payment – 3.
- KBK (104).
- OKTMO (105) – code of 8 or 11 digits location.
- Reasons why tax is paid (106) – constant payment, debt, advance payment.
- Payment term (107) – year, quarter to which the payment relates.
- Payment number (108) – set to 0 if the individual entrepreneur pays an advance or a single tax.
- Document date (109).
- Payment category (110) – not filled in.
Codes may sometimes change, the latest amendments for 2018 according to the BCC.
The table below shows payment numbers, which must be filled out correctly to avoid sending the payment incorrectly.
| Field number | Fill codes | Peculiarities |
| 101 | 01 – legal entity, 09 – individual entrepreneur | |
| 18 | 01 | |
| 21 | 5 | |
| 22 | 0, number offered by the Federal Tax Service | |
| 24 | advance payment, single tax, minimum tax according to the simplified tax system | |
| 104 | 182 105 010 21 01 10 00110 | for minimum tax |
| 105 | OKTMO by location of organization and individual entrepreneur | |
| 106 | type of payment (current, advance, per year) | |
| 107 | Quarterly, per year | |
| 108 | 0 or at the request of the Federal Tax Service | |
| 109 | 0 when the declaration was signed |
What to pay attention to
When making a payment, it is worth highlighting some nuances, which will eliminate late payment and errors during submission.
When filling out the payment form, you must prepare 4 copies, they are needed:
- for the bank to write off funds;
- 2 copies – to confirm the transfer and its posting, also serves as the basis for confirming payment for recipients;
- certificate of payment that it was carried out for the taxpayer.
Please note that documents will be accepted, but payment will be processed only after the money arrives in the account. It is also worth considering that the current account of an individual entrepreneur and the account of an individual - completely different categories. Based on an agreement with the bank, individual entrepreneurs cannot use their personal accounts to pay taxes. The Central Bank of the Russian Federation may block the payment or the entire account.
When submitting paper documents, corrections, including those using correction fluid, are not accepted. To submit a payment electronically, you can first register it in the “Declaration” program.
Errors made when filling out may result in the bank refusing to accept the order. There are also restrictions on the number of characters; they do not apply to details, because there is a standard set of numbers. When filling in the name of the recipient and the taxpayer, the allowed quantity is 160, the purpose of payment is 210.
The Federal Tax Service provides the opportunity to generate online payments; the service corrects errors automatically, which allows you to draw up an order correctly. All codes and names are already available in the program, you just need to select them.
Filling out and submitting a payment form is a simple process if you study it in detail. The classification of budget codes will allow you to determine which income is assigned its code. Timely payment of taxes and correct completion of declarations will avoid penalties and fines.
About individual entrepreneur taxes under the simplified tax system - in the video.
To learn how you can compare tax systems in order to legally reduce payments to the budget when doing business, read the article ". And for those who still have questions or those who want to get advice from a professional, we can offer a free consultation on taxation from 1C specialists:
Benefits of using the simplified tax system 2019
Simplified tax system, simplified tax system, simplified tax system - these are all the names of the most popular tax system among small and medium-sized businesses. The attractiveness of the simplified tax system is explained both by the low tax burden and the relative ease of accounting and reporting, especially for individual entrepreneurs.
In our service you can prepare a free notification of the transition to the simplified tax system (relevant for 2019)
The simplified system combines two different taxation options that differ in the tax base, tax rate and tax calculation procedure:
- USN Income,
Is it always possible to say that the simplified tax system is the most profitable and easiest taxation system for accounting? This question cannot be answered unequivocally, since it is possible that in your particular case the simplification will not be very profitable and not very simple. But we must admit that the simplified tax system is a flexible and convenient tool that allows you to regulate the tax burden of a business.
It is necessary to compare tax systems according to several criteria; we suggest briefly going through them, noting the features of the simplified tax system.
1. Amounts of payments to the state when conducting activities on the simplified tax system
We are talking here not only about payments to the budget in the form of taxes, but also about payments for pension, medical and social insurance of employees. Such transfers are called insurance premiums, and sometimes salary taxes (which is incorrect from an accounting point of view, but understandable for those who pay these contributions). amount on average to 30% of the amounts paid to employees, and individual entrepreneurs are required to transfer these contributions also for themselves personally.
Tax rates under the simplified system are significantly lower than the tax rates of the general taxation system. For the simplified tax system with the object “Income”, the tax rate is only 6%, and since 2016, regions have the right to reduce the tax rate on the simplified tax system for income to 1%. For the simplified tax system with the object “Income minus expenses,” the tax rate is 15%, but it can also be reduced by regional laws down to 5%.
In addition to the reduced tax rate, the simplified tax system for income has another advantage - the possibility of a single tax due to insurance premiums transferred in the same quarter. Legal entities and individual entrepreneurs-employers operating under this regime can reduce the single tax by up to 50%. Individual entrepreneurs without employees on the simplified tax system can take into account the entire amount of contributions, as a result of which, with small incomes, there may be no single tax payable at all.
On the simplified tax system Income minus expenses, you can take into account the listed insurance premiums in expenses when calculating the tax base, but this calculation procedure also applies to other tax systems, so it cannot be considered a specific advantage of the simplified system.
Thus, the simplified tax system is undoubtedly the most profitable tax system for a businessman if taxes are calculated based on the income received. The simplified system may be less profitable, but only in some cases, compared to the UTII system for legal entities and individual entrepreneurs and relative to the cost of a patent for individual entrepreneurs.
We draw the attention of all LLCs to the simplified tax system - organizations can pay taxes only by non-cash transfer. This is a requirement of Art. 45 of the Tax Code of the Russian Federation, according to which the organization’s obligation to pay tax is considered fulfilled only after presentation of a payment order to the bank. The Ministry of Finance prohibits paying LLC taxes in cash. We recommend that you open a current account on favorable terms.
2. Labor-intensive accounting and reporting on the simplified tax system
By this criterion, the simplified tax system also looks attractive. Tax accounting in a simplified system is maintained in a special Book of Income and Expenses Accounting (KUDiR) for the simplified tax system (form). Since 2013, simplified legal entities have also kept accounting records; individual entrepreneurs do not have such an obligation.
So that you can try outsourcing accounting without any material risks and decide whether it suits you, we, together with the 1C company, are ready to provide our users with a month of free accounting services:
Reporting on the simplified tax system is represented by only one declaration, which must be submitted at the end of the year by March 31 for organizations and by April 30 for individual entrepreneurs.
For comparison, VAT payers, enterprises on the general tax system and UTII, as well as individual entrepreneurs on UTII submit returns quarterly.
We must not forget that under the simplified tax system, except for the tax period, i.e. calendar year, there are also reporting periods - the first quarter, half a year, nine months. Although the period is called a reporting period, based on its results it is not necessary to submit a declaration according to the simplified tax system, but it is necessary to calculate and pay advance payments according to the KUDiR data, which will then be taken into account when calculating the single tax at the end of the year (examples with calculations of advance payments are given at the end of the article).
| More details: |
3. Disputes between simplified taxation system payers and tax and judicial authorities
An infrequently taken into account, but significant advantage of the simplified tax system for income, is that in this case the taxpayer does not need to prove the validity and correct documentation of expenses. It is enough to record the income received in KUDiR and submit a declaration according to the simplified tax system at the end of the year, without worrying that, based on the results of a desk audit, arrears, penalties and fines may be accrued due to the non-recognition of certain expenses. When calculating the tax base under this regime, expenses are not taken into account at all.
For example, disputes with tax authorities over the recognition of expenses when calculating income taxes and the validity of losses bring businessmen even to the Supreme Arbitration Court (just such cases as tax authorities’ non-recognition of expenses for drinking water and toiletries in offices). Of course, taxpayers using the simplified tax system Income minus expenses must also confirm their expenses with correctly executed documents, but there is noticeably less debate about their validity. Closed, i.e. a strictly defined list of expenses that can be taken into account when calculating the tax base is given in Article 346.16 of the Tax Code of the Russian Federation.
Simplified people are also lucky in that they are not (except for VAT when importing goods into the Russian Federation), a tax that also provokes a lot of controversy and is difficult to administer, i.e. accrual, payment and return from the budget.
The simplified tax system leads to much less often. This system does not have audit risk criteria such as reporting losses when calculating income tax, a high percentage of expenses in an entrepreneur’s income when calculating personal income tax, and a significant share of VAT to be reimbursed from the budget. The consequences of an on-site tax audit for a business are not relevant to the topic of this article; we only note that for enterprises the average amount of additional assessments based on its results is more than one million rubles.
It turns out that the simplified system, especially the simplified tax system for income, reduces the risks of tax disputes and on-site audits, and this must be recognized as an additional advantage.
4. Possibility of work of simplified taxation system payers with taxpayers in other modes
Perhaps the only significant disadvantage of the simplified tax system is the limitation of the circle of partners and buyers to those who do not need to take into account input VAT. A counterparty working with VAT will most likely refuse to work with a simplified tax unless its VAT costs are offset by a lower price for your goods or services.
General information about the simplified tax system 2019
If you find the simplified system beneficial and convenient for yourself, we suggest that you familiarize yourself with it in more detail, for which we turn to the original source, i.e. Chapter 26.2 of the Tax Code of the Russian Federation. We will begin our acquaintance with the simplified tax system with who can still apply this taxation system.
Can apply simplified tax system in 2019
Taxpayers under the simplified tax system can be organizations (legal entities) and individual entrepreneurs (individuals), if they do not fall under a number of restrictions listed below.
An additional restriction applies to an already operating organization, which can switch to a simplified regime if, based on the results of 9 months of the year in which it submits a notice of transition to the simplified tax system, its income from sales and non-operating income did not exceed 112.5 million rubles. These restrictions do not apply to individual entrepreneurs.
- banks, pawnshops, investment funds, insurers, non-state pension funds, professional participants in the securities market, microfinance organizations;
- organizations with branches;
- state and budgetary institutions;
- organizations conducting and organizing gambling;
- foreign organizations;
- organizations - participants in production sharing agreements;
- organizations in which the share of participation of other organizations is more than 25% (with the exception of non-profit organizations, budgetary scientific and educational institutions and those in which the authorized capital consists entirely of contributions from public organizations of disabled people);
- organizations whose residual value of fixed assets is more than 150 million rubles.
They cannot apply the simplified tax system in 2019
Organizations and individual entrepreneurs also cannot apply the simplified tax system:
- producing excisable goods (alcohol and tobacco products, cars, gasoline, diesel fuel, etc.);
- extracting and selling minerals, except for common ones, such as sand, clay, peat, crushed stone, building stone;
- switched to a single agricultural tax;
- having more than 100 employees;
- those who did not report the transition to the simplified tax system within the time limits and in the manner prescribed by law.
The simplified tax system also does not apply to the activities of private notaries, lawyers who have established law offices, and other forms of legal entities.
To avoid a situation in which you cannot apply the simplified tax system, we recommend that you carefully select OKVED codes for individual entrepreneurs or LLCs. If any of the selected codes corresponds to the activities above, then the tax office will not allow reporting on it to the simplified tax system. For those who doubt their choice, we can offer a free selection of OKVED codes.
Object of taxation on the simplified tax system
A distinctive feature of the simplified tax system is the possibility for the taxpayer to voluntarily choose the object of taxation between “Income” and “Income reduced by the amount of expenses” (more often called “Income minus expenses”).
The taxpayer can make his choice between the objects of taxation “Income” or “Income minus expenses” annually, having previously notified the tax office before December 31 of his intention to change the object from the new year.
Note: The only limitation on the possibility of such a choice applies to taxpayers who are parties to a simple partnership agreement (or joint activity), as well as a property trust management agreement. The object of taxation under the simplified tax system for them can only be “Income minus expenses.”
Tax base for the simplified tax system
For the object of taxation “Income” the tax base is the monetary expression of income, and for the object “Income minus expenses” the tax base is the monetary expression of income reduced by the amount of expenses.
Articles 346.15 to 346.17 of the Tax Code of the Russian Federation specify the procedure for determining and recognizing income and expenses in this regime. The following are recognized as income under the simplified tax system:
- income from sales, i.e. revenue from the sale of goods, works and services of own production and previously purchased, and revenue from the sale of property rights;
- non-operating income specified in Art. 250 of the Tax Code of the Russian Federation, such as property received free of charge, income in the form of interest on loan agreements, credit, bank account, securities, positive exchange rate and amount differences, etc.
Expenses recognized under the simplified system are given in Art. 346.16 Tax Code of the Russian Federation.
Tax rates for the simplified tax system
The tax rate for the simplified tax system Income option is generally equal to 6%. For example, if you received income in the amount of 100 thousand rubles, then the tax amount will be only 6 thousand rubles. In 2016, regions received the right to reduce the tax rate on simplified taxation system Income to 1%, but not everyone enjoys this right.
The usual rate for the simplified taxation system “Income minus expenses” is 15%, but regional laws of constituent entities of the Russian Federation may reduce the tax rate to 5% to attract investment or develop certain types of activities. You can find out what rate is in force in your region at the tax office at your place of registration.
For the first time, registered individual entrepreneurs on the simplified tax system can receive, i.e. the right to work at a zero tax rate if a corresponding law has been adopted in their region.
Which object to choose: simplified taxation system Income or simplified taxation system Income minus expenses?
There is a fairly conditional formula that allows you to show at what level of expenses the amount of tax on the simplified tax system for Income will be equal to the amount of tax on the simplified tax system for Income minus expenses:
Income*6% = (Income - Expenses)*15%
In accordance with this formula, the amount of the simplified tax system will be equal when expenses amount to 60% of income. Further, the greater the expenses, the less tax will be payable, i.e. with equal incomes, the simplified tax system Income minus expenses option will be more profitable. However, this formula does not take into account three important criteria that can significantly change the calculated tax amount.
1. Recognition and accounting of expenses for calculating the tax base on the simplified tax system Income minus expenses:
Expenses for the simplified tax system Income minus expenses must be properly documented. Unconfirmed expenses will not be taken into account when calculating the tax base. To confirm each expense, you must have a document confirming its payment (such as a receipt, account statement, payment order, cash receipt) and a document confirming the transfer of goods or the provision of services and performance of work, i.e. invoice for transfer of goods or act for services and works;
Closed list of expenses. Not all expenses, even correctly documented and economically justified, can be taken into account. A strictly limited list of expenses recognized for the simplified tax system Income minus expenses is given in Art. 346.16 Tax Code of the Russian Federation.
Special procedure for recognizing certain types of expenses. So, in order for the simplified tax system Income minus expenses to take into account the costs of purchasing goods intended for further sale, it is necessary not only to document the payment of these goods to the supplier, but also to sell them to your buyer (Article 346.17 of the Tax Code of the Russian Federation).
Important point- sales do not mean the actual payment for the goods by your buyer, but only the transfer of the goods into his ownership. This issue was considered in Resolution of the Supreme Arbitration Court of the Russian Federation No. 808/10 dated June 29. 2010, according to which “... it does not follow from tax legislation that the condition for including the cost of purchased and sold goods in expenses is their payment by the buyer.” Thus, in order to offset the costs of purchasing a product intended for further sale, the simplifier must pay for this product, capitalize it and sell it, i.e. transfer ownership to its buyer. The fact that the buyer paid for this product will not matter when calculating the tax base on the simplified tax system Income minus expenses.
Another difficult situation is possible if you received an advance payment from your buyer at the end of the quarter, but did not have time to transfer the money to the supplier. Let’s assume that a trading and intermediary company using the simplified tax system received an advance payment in the amount of 10 million rubles, of which 9 million rubles. must be transferred to the supplier for the goods. If for some reason you did not manage to pay the supplier in the reporting quarter, then based on its results you must pay an advance payment based on the income received in the amount of 10 million rubles, i.e. 1.5 million rubles (at the usual rate of 15%). Such an amount can be significant for the simplified taxation system payer, who works with the buyer’s money. In the future, after proper registration, these expenses will be taken into account when calculating the single tax for the year, but the need to pay such amounts at once may become an unpleasant surprise.
2. Possibility to reduce the single tax on the simplified tax system Income from paid insurance premiums. It was already said above that in this mode the single tax itself can be reduced, and in the simplified taxation system Income minus expenses, insurance premiums can be taken into account when calculating the tax base.
✐Example ▼
3. Reducing the regional tax rate for the simplified tax system Income minus expenses from 15% to 5%.
If your region adopted a law establishing a differentiated tax rate for taxpayers using the simplified tax system in 2019, then this will be a plus in favor of the simplified tax system Income minus expenses option, and then the level of expenses may be even less than 60%.
✐Example ▼
The procedure for switching to the simplified tax system
Newly registered business entities (individual entrepreneurs, LLCs) can switch to the simplified tax system by submitting a notification no later than 30 days from the date of state registration. Such a notification can also be submitted to the tax office immediately along with documents for registering an LLC or registering an individual entrepreneur. Most inspectorates request two copies of the notification, but some Federal Tax Service Inspectors require three. One copy will be given back to you with a tax office stamp.
If, at the end of the reporting (tax) period in 2019, the taxpayer’s income on the simplified tax system exceeded 150 million rubles, then he loses the right to use the simplified system from the beginning of the quarter in which the excess was made.
In our service you can prepare a free notification of the transition to the simplified tax system (relevant for 2019):
Already operating legal entities and individual entrepreneurs can switch to the simplified tax system only from the beginning of the new calendar year, for which they must submit a notification no later than December 31 of the current year (notification forms are similar to those indicated above). As for UTII payers who have stopped conducting a certain type of activity on imputation, they can submit an application for the simplified tax system within a year. The right to such a transition is given by paragraph 2 of paragraph 2 of Article 346.13 of the Tax Code of the Russian Federation.
Single tax for simplified tax system 2019
Let's figure out how taxpayers should calculate and pay tax using the simplified tax system in 2019. The tax paid by simplifiers is called single. The single tax replaces the payment of income tax, property tax, etc. for enterprises. Of course, this rule is not without exceptions:
- VAT must be paid to simplifiers when importing goods into the Russian Federation;
- Enterprises must also pay property tax using the simplified tax system if this property, according to the law, will be valued at cadastral value. In particular, since 2014, such a tax must be paid by enterprises that own retail and office space, but so far only in those regions where the relevant laws have been adopted.
For individual entrepreneurs, the single tax replaces personal income tax on business activities, VAT (except for VAT on imports into the territory of the Russian Federation) and property tax. Individual entrepreneurs can receive an exemption from paying tax on property used in business activities if they submit a corresponding application to their tax office.
Tax and reporting periods on the simplified tax system
As we have already discussed above, the calculation of the single tax differs between the simplified tax system Income and the simplified tax system Income minus expenses in their rate and tax base, but they are the same for them.
The tax period for calculating tax on the simplified tax system is the calendar year, although this can only be said conditionally. The obligation to pay tax in parts or in advance payments arises at the end of each reporting period, which is a quarter, half a year and nine months of a calendar year.
The deadlines for paying advance payments for the single tax are as follows:
- based on the results of the first quarter - April 25;
- based on the results of the half year - July 25;
- based on the results of nine months - October 25.
The single tax itself is calculated at the end of the year, taking into account all quarterly advance payments already made. Deadline for paying tax on the simplified tax system at the end of 2019:
- until March 31, 2020 for organizations;
- until April 30, 2020 for individual entrepreneurs.
For violation of the terms of payment of advance payments, a penalty in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation is charged for each day of delay. If the single tax itself is not transferred at the end of the year, then in addition to the penalty, a fine of 20% of the unpaid tax amount will be imposed.
Calculation of advance payments and single tax on the simplified tax system
Calculated based on a single tax, increasing, i.e. summing up the total from the beginning of the year. When calculating the advance payment based on the results of the first quarter, you must multiply the calculated tax base by the tax rate, and pay this amount by April 25.
When calculating the advance payment based on the results of the six months, you need to multiply the tax base received based on the results of 6 months (January-June) by the tax rate, and from this amount subtract the advance payment already paid for the first quarter. The balance must be transferred to the budget by July 25.
The calculation of an advance for nine months is similar: the tax base calculated for 9 months from the beginning of the year (January-September) is multiplied by the tax rate and the resulting amount is reduced by advances already paid for the previous three and six months. The remaining amount must be paid by October 25.
At the end of the year, we will calculate a single tax - we multiply the tax base for the entire year by the tax rate, subtract all three advance payments from the resulting amount and make the difference by March 31 (for organizations) or April 30 (for individual entrepreneurs).
Tax calculation for simplified tax system Income 6%
A special feature of calculating advance payments and the single tax on the simplified tax system for income is the ability to reduce calculated payments by the amount of insurance premiums transferred in the reporting quarter. Enterprises and individual entrepreneurs with employees can reduce tax payments by up to 50%, but only within the limits of contributions. Individual entrepreneurs without employees can reduce tax on the entire amount of contributions, without the 50% limit.
✐Example ▼
Individual entrepreneur Alexandrov on the simplified tax system Income, who has no employees, received an income of 150,000 rubles in the 1st quarter. and paid insurance premiums for himself in March in the amount of 9,000 rubles. Advance payment in 1 quarter. will be equal to: (150,000 * 6%) = 9,000 rubles, but it can be reduced by the amount of contributions paid. That is, in this case the advance payment is reduced to zero, so there is no need to pay it.
In the second quarter, an income of 220,000 rubles was received, a total for the six months, i.e. from January to June, the total income was 370,000 rubles. The entrepreneur also paid insurance premiums in the second quarter in the amount of 9,000 rubles. When calculating the advance payment for the six months, it must be reduced by the contributions paid in the first and second quarters. Let's calculate the advance payment for six months: (370,000 * 6%) - 9,000 - 9,000 = 4,200 rubles. The payment was transferred on time.
The entrepreneur’s income for the third quarter amounted to 179,000 rubles, and he paid 10,000 rubles in insurance premiums in the third quarter. When calculating the advance payment for nine months, we first calculate all income received since the beginning of the year: (150,000 + 220,000 + 179,000 = 549,000 rubles) and multiply it by 6%.
The amount received, equal to 32,940 rubles, will be reduced by all paid insurance premiums (9,000 + 9,000 + 10,000 = 28,000 rubles) and by advance payments transferred at the end of the second quarter (4,200rubles). In total, the amount of the advance payment at the end of nine months will be: (32,940 - 28,000 - 4,200 = 740 rubles).
By the end of the year, IP Alexandrov earned another 243,000 rubles, and his total annual income amounted to 792,000 rubles. In December, he paid the remaining amount of insurance premiums 13,158 rubles*.
*Note: according to the rules for calculating insurance premiums in force in 2019, individual entrepreneurs’ contributions for themselves amount to 36,238 rubles. plus 1% of income exceeding 300 thousand rubles. (792,000 - 300,000 = 492,000 * 1% = 4920 rub.). At the same time, 1% of income can be paid at the end of the year, until July 1, 2020. In our example, the individual entrepreneur paid the entire amount of contributions in the current year in order to be able to reduce the single tax at the end of 2019.
Let's calculate the annual single tax of the simplified tax system: 792,000 * 6% = 47,520 rubles, but during the year advance payments (4,200 + 740 = 4,940 rubles) and insurance premiums (9,000 + 9,000 + 10,000 + 13) were paid 158 = 41,158 rub.).
The amount of the single tax at the end of the year will be: (47,520 - 4,940 - 41,158 = 1,422 rubles), that is, the single tax was almost completely reduced due to insurance premiums paid for oneself.
Tax calculation for the simplified tax system Income minus expenses 15%
The procedure for calculating advance payments and tax under the simplified tax system Income minus expenses is similar to the previous example with the difference that income can be reduced by expenses incurred and the tax rate will be different (from 5% to 15% in different regions). In addition, insurance premiums do not reduce the calculated tax, but are taken into account in the total amount of expenses, so there is no point in focusing on them.
✐Example ▼
Let's enter the quarterly income and expenses of the company Vesna LLC, operating under the simplified tax system Income minus expenses, into the table:
Advance payment based on the results of the 1st quarter: (1,000,000 - 800,000) *15% = 200,000*15% = 30,000 rubles. The payment was paid on time.
Let's calculate the advance payment for the six months: income on an accrual basis (1,000,000 + 1,200,000) minus expenses on an accrual basis (800,000 +900,000) = 500,000 *15% = 75,000 rubles minus 30,000 rubles. (advance payment paid for the first quarter) = 45,000 rubles, which were paid before July 25.
The advance payment for 9 months will be: income on an accrual basis (1,000,000 + 1,200,000 + 1,100,000) minus expenses on an accrual basis (800,000 +900,000 + 840,000) = 760,000 * 15% = 114,000 rubles. Let us subtract from this amount the advance payments paid for the first and second quarters (30,000 + 45,000) and get an advance payment for 9 months equal to 39,000 rubles.
To calculate the single tax at the end of the year, we sum up all income and expenses:
income: (1,000,000 + 1,200,000 + 1,100,000 + 1,400,000) = 4,700,000 rubles
expenses: (800,000 +900,000 + 840,000 + 1,000,000) = 3,540,000 rubles.
We calculate the tax base: 4,700,000 - 3,540,000 = 1,160,000 rubles and multiply by the tax rate of 15% = 174 thousand rubles. We subtract the advance payments paid from this figure (30,000 + 45,000 + 39,000 = 114,000), the remaining amount of 60 thousand rubles will be the amount of the single tax payable at the end of the year.
For taxpayers using the simplified tax system Income minus expenses, there is also an obligation to calculate the minimum tax in the amount of 1% of the amount of income received. It is calculated only at the end of the year and is paid only in the case when the tax accrued in the usual manner is less than the minimum or is absent altogether (if a loss is received).
In our example, the minimum tax could have been 47 thousand rubles, but Vesna LLC paid a total single tax of 174 thousand rubles, which exceeds this amount. If the single tax for the year, calculated in the above way, turned out to be less than 47 thousand rubles, then the obligation to pay the minimum tax would arise.
The simplified taxation system is convenient and easy to use. It is available to entrepreneurs in two forms with different tax objects and rates. The question of whether the simplified tax system belongs to a federal or regional tax arises when determining the budget for transferring the calculated tax liability.
General characteristics of the simplified mode
Business entities prefer the simplified tax system due to the exemption from payment of a number of taxes and the absence of the need to prepare tax reports more frequently than once a year. Depending on the expected volume of annual revenue and expected operating costs, you can choose the most profitable object of taxation:
- On the basis of “income”, for which the tax rate is 6%. The tax base is formed from the entire amount of annual income receipts.
- Based on the “income minus costs” principle, in which the tax base is calculated as the difference between revenue and costs incurred. Expenses can be included in the calculation provided that they are included in the current list of costs approved by law, are economically justified, and have documentary evidence.
If the expenditure part covers more than half of the revenue receipts, then it is beneficial to use the second type of simplified tax system.
Rules for paying simplified tax system
Tax Code of the Russian Federation in Art. 12 establishes 3 types of taxes:
- Federal.
- Regional.
- Local.
Accounting for tax obligations of different types of budget items is carried out separately. If there is an overpayment for one of the taxes, it cannot be offset against the tax payable to another budget. Excess amounts transferred to the federal budget are allowed to be transferred to accounts for payment of other federal taxes, but not to cover debts on regional or local taxes.
When switching to a simplified special regime, business entities are required to submit a tax return to the Federal Tax Service once a year. Reports are submitted to the tax authorities:
- for individual entrepreneurs with reference to the place of residence of the merchant;
- For legal entities, the tax inspection unit is selected at the place of registration of the enterprise.
- business activities can be carried out in different places of the Russian Federation;
- It is necessary to submit reports and pay taxes in connection with the place of registration or registration;
- tax transfers are sent to the federal budget.
Redistribution of tax receipts
At the last stage, funds received by the federal treasury account are redistributed between budgets of other levels. These manipulations occur without the participation of taxpayers. The norms of the Budget Code in Art. 56 states that incoming resources from tax payers under the simplified tax system should be 100% redirected to regional budgets. Mentions that the simplified tax system belongs to the category of federal taxes are contained in the Letter of the Federal Tax Service dated May 10, 2006 under No. MM-6-19/ and in the Letter issued by the Ministry of Finance dated April 20, 2006 No. 03-02-07/2-30. The simplified system is not included in the list of taxes in Art. 13-15 Tax Code of the Russian Federation. But there is a reference to the simplified special regime belonging to the federal budget group in Art. 13 Tax Code of the Russian Federation. Other federal taxes include income tax, excise taxes, VAT, profits and mineral extraction tax, all types of state duties, water tax and property tax.USN - federal or regional tax? Let's look at this issue in this article and determine in which budget it is paid for by taxpayers.
What is the simplified tax system?
“STS” stands for “simplified taxation system”. It is inherently the most understandable and convenient compared to other taxation systems.
Advantages of using simplified tax system:
- reporting is submitted once a year;
- you can select objects for tax calculation (6% or 15%) depending on the amount of expenses of the enterprise.
So, if expenses exceed the 60% mark, it is optimal to use the “income minus expenses” object with a tax rate of 15%.
Keeping records of business transactions under the simplified tax system is quite simple compared to other systems. This form of taxation allows you to save money on taxes and makes it possible to use them for other purposes necessary for the development of the enterprise.
To what budget is the simplified tax system paid?
The simplified tax system is a taxation system in which you need to submit reports and pay taxes at your place of residence (for individual entrepreneurs) or at your place of registration (for enterprises). Payment of this tax is not tied to the place of receipt of income from the activity. That is, activities can be carried out in any region of the country, but you will have to report and pay taxes at the place of registration (for companies) or registration (for individual entrepreneurs) (clause 6 of article 346.21, clause 1 of article 346.23 of the Tax Code of the Russian Federation).
The simplified tax system is a federal tax, but this does not mean that it will go directly to the federal budget. This tax is transferred to the federal treasury account, and from there the funds are distributed among budgets. These actions are carried out independently of the payer.
The procedure for distributing this type of payment is reflected in detail in the budget legislation, according to which the simplified tax system is distributed in the amount of 100 percent of the standard to the regional budget (Article 56 of the Budget Code of the Russian Federation).
For information about who can work on simplified language, see the material