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.The tax system of the Russian Federation provides taxpayers with the opportunity to conduct business activities in a general or special mode. One type of preferential tax system is simplified. The simplified tax system, unlike UTII, does not establish restrictions on types of activities. But there are a number of criteria, depending on which the taxpayer may or may not apply the simplification.
In particular, these are restrictions on numbers (no more than 100 people); by income for the past 9 months. (no more than 112.5 million rubles) and the current period (no more than 150 million rubles); by the share of participation of other enterprises (not higher than 25%), etc. If all conditions comply with the regulations, the company or individual entrepreneur can operate in a simplified manner. What does this give in terms of fiscal burden?
First of all, simplifiers are not required to charge and pay VAT, income tax (on income for individual entrepreneurs), as well as property tax. An exception is objects for which property tax is calculated based on cadastral indicators. In general, insurance premiums are paid and cash discipline is observed. Due to the reduction in the list of taxes, the list of reporting provided is also being reduced. The declaration under the simplified tax system is submitted to the territorial unit - once a year.
USN – federal or regional tax
At the legislative level, the tax system of the Russian Federation is regulated in chapters. 2 NK. In accordance with stat. 13-15 establishes the current types of federal, regional (subjects of Russia) and local fiscal payments. In particular, the classification looks like this:
- Federal taxes - profit, VAT, income tax, excise taxes, water taxes, mineral extraction taxes, state duties, for the use of wildlife and water resources.
- Regional taxes – from gambling activities, transport, property (for legal entities).
- Local taxes - land, trade tax, property (for individuals).
Consequently, the tax from the simplified taxation system is not separately mentioned in these articles. What budget does this payment belong to? According to paragraph 7 of Art. 12 of the Tax Code, the tax legislation of Russia, namely the Tax Code, may introduce special taxation regimes. Taxes under such regimes are paid to the federal budget. The procedure for accrual and transfer is also regulated by the Tax Code of the Russian Federation.
This means that the tax on the simplified tax system, as well as on UTII and Unified Agricultural Tax, is classified as federal fiscal payments. What does this mean in practice for taxpayers? Firstly, payment of simplified tax is not tied to the place of actual business. Individual entrepreneurs transfer amounts to the Federal Tax Service at their place of residence; legal entity - at the place of tax registration.
Secondly, paying simplified tax means transferring funds to the federal budget. But in reality, such amounts are distributed from Treasury accounts directly to regional budgets. The distribution percentage is 100% (stat. 56 of the RF Budget Code). Accordingly, despite the fact that theoretically the simplified tax relates to federal payments, in fact such amounts are transferred to the regions of the Russian Federation. That is why the authorities of the constituent entities of Russia have the right to additionally influence the procedure for applying the simplified special regime by approving regional regulations.
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They can be paid online. To do this, you need to go to the official website of the tax office. Navigating through it is simple and clear, so any ordinary user can figure it out. The main thing is to save the electronic receipts after completing the online payment. Of course, they will be saved in the archive anyway, but it is better to immediately put them in a separate folder.
Much has been said about what the minimum tax under the simplified tax system means. Income minus expenses is a convenient mode, you just need to figure it out. And now I would like to pay special attention to some nuances that it would be useful for an entrepreneur to know.
Simplified tax system 2019: all about the pros and cons of simplified taxation with examples
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.
Note: The only limitation on the possibility of such a choice applies to taxpayers who are participants in 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.”
Simplified taxation system
At the same time, during the tax period, expenses are accepted for reporting periods in equal shares. The value of fixed assets is assumed to be equal to the residual value of this property at the time of transition to the simplified taxation system. When determining the useful life of fixed assets, one should be guided by clause 3 of Art. 258 Tax Code of the Russian Federation.
If the conditions for applying the simplified tax system based on a patent are violated, an individual entrepreneur loses the right to apply a simplified taxation system based on a patent in the period for which the patent was issued. In this case, he must pay taxes in accordance with the general taxation regime. In this case, the cost (part of the cost) of the patent paid by the individual entrepreneur is not refunded.
Paying tax under the simplified tax system (Income)
- advance payments(for 1 quarter, half a year, 9 months), payment due no later than the 25th day of the first month following the expired reporting period. (clause 7 of article 346.21 of the Tax Code of the Russian Federation);
- tax for the year payment deadline - no later than the deadlines established for filing a tax return, i.e. until March 31 of the year following the expiration (clause 7 of article 346.21, clause 1 of article 346.23 of the Tax Code of the Russian Federation).
- Recipient– The Federal Tax Service, to which the tax is paid, is selected from the Counterparties directory;
- Recipient's account– bank details of the tax authority specified in the field Recipient ;
- link Recipient details – TIN, KPP and Recipient's name, it is this data that is used to print the payment order form. If necessary Recipient details can be edited in the form that opens via the link.
On what income is tax paid using the simplified tax system (USN)?
Income comes in two forms. These are monetary and non-monetary. The latter form of income is common in barter transactions. They are valued in monetary terms and counted as income. In the event that an individual entrepreneur (abbr. IP) receives income as an employee, heir, that is, profit not related to running a business, the taxation regime is different. That is, he pays taxes on such income as an individual, or his employer pays taxes to the budget for him. In particular, only personal income tax is paid. But individual entrepreneurs do not pay such tax!
Enterprises using the simplified tax system pay tax on the income generated as a result of business activities. For the most part, these incomes come from the proceeds that the company receives for goods supplied or services provided. They are called sales income. In addition, there are non-operating income. These include:
To which budgets should we report for personal income tax and simplified taxation system if we work in Moscow?
I already know how the offset between tax authorities is done. even for the same tax. They paid personal income tax in one tax payment and surrendered in another. We butted heads for almost 3 years. the client did not want to go to court. but the tax authorities didn’t want to work. I had to press hard from above. moreover. everyone understood everything. They themselves did not intend to sue the physicist for non-payment. they just regularly sent him demands. He was freaking out, but I got the worst of it.
... and compare with the previous edition of Article 78 of the Tax Code of the Russian Federation
4. The offset of the amount of overpaid tax against future payments is carried out on the basis of a written application from the taxpayer by decision of the tax authority. Such a decision is made within five days after receipt of the application, provided that this amount is sent to the same budget(non-budgetary fund) to which the overpaid amount of tax was sent.
Rules for calculating, paying and accounting for taxes under the simplified tax system Income
- the share in the authorized capital of the company of other organizations should not exceed ¼;
- The company is not allowed to have any representative offices or branches;
- annually there should not be more than 100 people on staff, and for this purpose the average number on the payroll is taken into account;
- the maximum amount of income for the year can be 120 million rubles;
- the cost of the OS should not be more than 150 million rubles.
When using the simplified tax system Income, it is necessary to prepare only one declaration, which is submitted at the end of the reporting year. This is considered an undeniable advantage of this tax regime, since you do not have to spend a lot of time and effort on reporting.
Minimum tax under the simplified tax system: details of accounting and tax accounting
The minimum tax under the simplified tax system is calculated based on the results of the tax period and amounts to 1% of the income base, which is formed in accordance with Art. 346.15 Tax legislation of the Russian Federation. At the same time, a comparison is made of the received amount and the simplified tax system calculated on the general basis (15% of the difference in income and expenses). It is worth noting that organizations and individual entrepreneurs that ended the financial year with losses often pay the minimum tax. Let's look at the calculation of tax using the simplified tax system using specific examples.
The tax period for all simplifiers means a calendar year (Article 346.19 of the Tax Code of Russia). It is based on the results of work for 12 months that the accountant of a company or individual entrepreneur using the simplified tax system calculates the amount of the minimum tax. Reporting periods for simplified taxation system payers are 1st quarter, half a year and 9 months. In this case, the tax is calculated from a base determined by the cumulative total.
Payment of the minimum tax when applying the simplified tax system
The Ministry of Finance of the Russian Federation in Letter dated July 15, 2004 No. 03-03-05/2/50 “On the minimum tax under a simplified taxation system” explains that if taxpayers become obligated to pay the minimum tax at the end of the tax period, the amount previously paid their quarterly advance payments of the single tax are subject, in agreement with the territorial bodies of the federal treasury, to be offset against upcoming payments of the minimum tax in the manner prescribed by Article 78 of the Tax Code of the Russian Federation. According to Article 78 of the Tax Code of the Russian Federation, the amount of overpaid tax is subject to offset against upcoming payments for this or other taxes, repayment of arrears, or refund to the taxpayer. In this case, the offset of the amount of overpaid tax against future payments is carried out on the basis of a written application from the taxpayer by decision of the tax authority. Such a decision is made on the condition that this amount is sent to the same budget (non-budgetary fund) to which the overpaid amount of tax was sent. The refund of the amount of overpaid tax is made from the budget (non-budgetary fund) into which the overpayment occurred, within one month from the date of filing the application for refund. Thus, taxpayers have the opportunity to offset advance payments for the single tax transferred to the budget against upcoming tax payments.
Taxpayers should be careful: the specified amount can be used for expenses only in the next tax period. If there are losses, this difference increases the amount of losses that can be carried forward to the future in accordance with the provisions of paragraph 7 of Article 346.18 of the Tax Code of the Russian Federation.
What taxes are paid and not paid under the simplified tax system?
2. Organizational property tax– in relation to property, the tax base for which is calculated as the average annual value. Only those real estate objects are subject to taxation, the tax base for which is determined as their cadastral value (see Table 1).
1. profit of controlled foreign companies (clause 1.6 of Article 284 of the Tax Code of the Russian Federation);
2. dividends taxed at the rates of clause 3 of Article 284 of the Tax Code of the Russian Federation;
3. interest on securities specified in clause 4 of Article 284 of the Tax Code of the Russian Federation, namely:
— on government securities of member states of the Union State;
— government securities of constituent entities of the Russian Federation;
— municipal securities;
— mortgage-backed bonds;
4. income of the founders of trust management of mortgage coverage received on the basis of mortgage participation certificates (clause 2, clause 4, article 284 of the Tax Code of the Russian Federation).