Calculator for calculating income minus expenses. Tax calculation

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

Based on 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 many disputes 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 their application 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 installments or 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 does not have 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.

Timely payment of taxes, according to the legislation of the Russian Federation, is the direct responsibility of every entrepreneur. Moreover, every entrepreneur has the right to choose the taxation system that is more convenient for him.

And most entrepreneurs opt for the simplified taxation system. This is due to the lowest tax and administrative burden under this system.

Object of taxation on the simplified tax system

The simplified taxation system (STS) operates in two versions, differing from each other in the object of taxation:

1. STS “income”;
2. Simplified tax system “income reduced by the amount of expenses.”

The calculation of the simplified tax system in 2020 for each of these two cases is fundamentally different.

An individual entrepreneur or LLC has the right to annually change the object of taxation by submitting a corresponding application to the Federal Tax Service before December 31.

Tax base for the simplified tax system

1. For the simplified tax system “income”, the tax base for determining the tax is income.
2. For the simplified tax system “income reduced by the amount of expenses”, the tax base is the monetary expression of income reduced by the amount of expenses.

For both options, the procedure for determining and the composition of income is the same; income under the simplified tax system is recognized as:

income from sales, i.e., proceeds from the sale of goods, works and services of own production and previously acquired, and proceeds 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. The list of expenses is quite long. If necessary, you can familiarize yourself with it directly in the Tax Code of the Russian Federation.

Articles 346.15 to 346.17 of the Tax Code of the Russian Federation specify the procedure for determining and recognizing income and expenses under the simplified tax system.

Tax rates for the simplified tax system

The tax rate for the simplified tax system “income” option, according to Federal law, cannot be more than 6%. The tax rate for the simplified taxation system “income minus expenses” cannot exceed 15%. Local authorities are given the right to independently set the tax rate for this tax regime, without going beyond the values established at the federal level.

Formula for calculating the simplified tax system

1. For the simplified tax system “income”: Income X Tax rate.
2. For the simplified tax system “income minus expenses”: (Income minus expenses) X Tax rate.

These are the general formulas used to calculate the simplified tax system in 2020. These formulas do not take into account the following important details:

1. Recognition and accounting of expenses for calculating the tax base on the simplified tax system Income minus expenses:

In order for expenses under the simplified tax system “income minus expenses” to be confirmed, it is necessary to formalize them in accordance with the law. Otherwise, the tax authority will not take them into account when calculating the simplified tax system.

To confirm expenses, the following documents must be completed:

payment document (receipt, account statement, payment order, cash receipt);
a document confirming the transfer of goods or the provision of services and performance of work (invoice for the transfer of goods or an act for services and work).

2. Reducing the single tax on the simplified tax system due to paid insurance premiums:

under the simplified tax system, “income” can be reduced by the single tax itself (advance payment);
under the simplified tax system “income minus expenses”, insurance premiums can be taken into account when calculating the tax base (included in expenses).

EXAMPLE 1

Initial data:

1. LLC "Salut".
2. The amount of income is 270,000 rubles.
3. The amount of expenses supported by documents is 225,000 rubles:

employee salary - 60,000 rubles;
mandatory insurance premiums - 21,300 rubles;
advertising expenses - 20,000 rubles;
expenses for stationery - 5,000 rubles;
expenses for postal and telephone services - 2,000 rubles;
expenses for maintaining official transport - 19,000 rubles;
expenses for renting premises - 50,000 rubles;
expenses for paying the cost of goods purchased for further sale, reduced by the amount of VAT on paid goods purchased by the taxpayer and subject to inclusion in expenses - 47,000 rubles.

Answer:

270,000 (income) X 6% = 16,200 rubles.

The advance payment is subject to reduction by the amount of insurance premiums paid, but not more than 50% of the calculated advance payment:

16,200 - 21,300 = 16,200×50% = 8,100 rubles.

We get 16,200 - 8,100 = 8,100 amount of the advance payment of the simplified tax system, income payable.

Answer:

(27,000 - 225,000) X 15% = 6,750 rubles.

In this case, the advance payment is not subject to reduction by the insurance premiums paid, since the amount of insurance premiums is already taken into account in expenses.

CONCLUSION:

In comparative examples with the same initial data, the simplified taxation system “income minus expenses” is more optimal. But this only happens if the entrepreneur has large expenses.

Deadline for payment of the simplified tax system

Despite the fact that, according to the Tax Code of the Russian Federation, the tax period for calculating tax on the simplified tax system is a calendar year, the obligation to pay this tax arises quarterly. The calculation is carried out on a cumulative basis: 1st quarter, half-year, nine months of the calendar year, calendar year.

Deadlines for payment of advance payments for single tax:

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;
at the end of the year - until March 31 for organizations; until 30.04 for individual entrepreneurs. When calculating the simplified tax system at the end of the year, advance payments paid are taken into account.

Examples of calculations of advance payments and single tax on the simplified tax system

The calculation of the advance payment based on the results of the half-year is similar to the calculations for the 1st quarter. Then you need to multiply the tax base obtained based on the results of 6 months (from January to June inclusive) by the tax rate, and from this amount subtract the advance payment already paid for the first quarter. In the case of the simplified tax system “income”, the amount received must be reduced by insurance premiums (but not more than 50%). The resulting balance will be an advance payment for the six months.

We do the same when calculating the advance payment of the simplified tax system “income minus expenses”, except for reducing the advance payment due to insurance premiums.

At the end of the year, the single tax is calculated as follows:

We multiply the tax base for the entire year by the tax rate. From the resulting amount we subtract all three advance payments. The resulting difference is the annual simplified tax system.

Tax calculation simplified tax system Income 6%:

Example 3

Initial data:

1. Individual entrepreneur with no employees.
2. Taxation system of the simplified tax system “income”.
3. Tax rate 6%.
4. Income:

1st quarter - 150,000;
half-year - 350,000;
nine months - 550,000;
twelve months - 800,000.

Payment of fixed insurance contributions for oneself was made in equal parts, based on the fact that fixed contributions for 2019 are determined within the following limits: for pension insurance 29,354 rubles; for medical insurance 6,884 rubles. Payments were made within the following terms:

until March 31 - 9059.50 rubles;
until June 30 - 9059.50 rubles;
until September 30 - 9059.50 rubles;
until December 31 - 9059.50 rubles.

Example of calculating the simplified tax system Income:

Advance payment of the simplified tax system for the 1st quarter:

150,000 × 6% - 9059.50 = - 59.50 rubles, therefore, there is no need to pay an advance payment for the 1st quarter of 2019;

Advance payment of the simplified tax system for the six months:

(350,000×6%) - (9059.50 + 9059.50) = 2881 rubles.

Advance payment of the simplified tax system for nine months:

550,000 × 6% - (9059.50 + 9059.50+ 9059.50) - (2881) = 2941.00 rubles.

Payment of simplified tax system for the year:

800,000 × 6% - (9059.50 + 9059.50+ 9059.50+ 9059.50) - (2881+ 2941.00) = 5940 rubles.

If the amount of tax payable was in kopecks, then it would be necessary to round the resulting amount: a tax amount of less than 50 kopecks is discarded, and a tax amount of 50 kopecks or more is rounded to the full ruble.

Since the individual entrepreneur received an annual income of 500,000 rubles and thereby exceeded 300,000 rubles, he is obliged to pay an additional 1% of the excess amount to the Pension Fund. Such a payment must be made before July 1 of the year following the reporting year, but can be made in the current year, thereby immediately reducing the advance payments by the amount paid.

Example 4:

The initial data are the same as in example 3. i.e. at the end of nine months, the income amounted to 550,000 rubles.

(550,000 - 300,000) X 1% = 2,500.00 rubles.

550,000 × 6% - (9059.50 + 9059.50 + 9059.50) - (2941.00 + 2500.00) = 380.50 rubles. In this case, the amount of the advance payment must be rounded and paid 381 rubles.

The advance payment will be reduced by 2,500 rubles due to an additional contribution to the Pension Fund in the amount of 1% of the difference in excess income and 300,000 rubles.

Tax calculation simplified tax system Income 6% for 2020

Replacing in these examples the amount of fixed contributions of individual entrepreneurs, determined for 2020, you will calculate advance payments and the simplified tax system for the periods of 2020.

Compared to 2019, the amount of fixed payments in 2020 increased by 4,636 rubles, including:

for pension insurance by 3,094 rubles and will amount to 32,448 rubles;
for medical insurance by 1,542 rubles and will amount to 8,426 rubles.

Example of calculating 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, except for the following points:

expenses must be justified in accordance with Article 346.17 of the Tax Code of the Russian Federation;
Expenses are recognized on a cash basis, except for expenses when paying for the cost of goods. Such expenses are taken into account as goods are sold (clause 2.2 of Article 346.17 of the Tax Code of the Russian Federation);
on the last day of the reporting period, expenses for the acquisition of fixed assets are recorded.
the simplified tax system tax is not reduced by insurance premiums, since they are taken into account in expenses;
when calculating the additional 1% contribution to the Pension Fund, the tax base is only income, expenses are not taken into account;
the obligation to pay a minimum income of 1% in the event of a loss or in the case when the accrued tax of the simplified tax system for the year is less than the minimum.
The tax base at the end of the reporting period is subject to reduction by losses received in previous periods.

KBK for transferring the simplified tax system in 2020

182 1 05 01011 01 1000 110 - KBK tax calculated by “simplified people” with the object of taxation “income”;
182 1 05 01021 01 1000 110 — KBK tax calculated by taxpayers operating on the simplified tax system with the object of taxation “income minus expenses”;
182 1 05 01021 01 1000 110 - BCC of the minimum tax paid under the simplified tax system “income minus expenses”.

Responsibility for violation of deadlines for payment of advance payments

For each day of delay, a penalty is charged in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation.

If the single tax is not remitted at the end of the year, then in addition to the penalty, a fine of 20% of the unpaid tax amount will be imposed. There is no penalty for late payment of advance payments.

The article has been edited in accordance with current legislation 10/13/2019

This might also be useful:

Is the information useful? Tell your friends and colleagues

Dear readers! The site's materials are devoted to typical ways to resolve tax and legal issues, but each case is unique.

If you want to find out how to solve exactly your issue, please contact the online consultant form. It's fast and free! You can also consult by phone: MSK +7 499 938 52 26. SBP +7 812 425 66 30, ext. 257. Regions - 8 800 350 84 13 ext. 257

In the online service Kontur.Accounting, after the calculation, you can fill out a declaration according to the simplified tax system and send it via the Internet. The first month you can use the service for free!

How to fill out the table for calculation?

After you have chosen the percentage for the simplified tax system (6% or 15%), you need to fill out the table for calculation. You cannot choose the taxation itself - this calculator is intended for simplified people, but it is the same for the simplified tax system “income” and “income minus expenses”.

Step 1. Choose who you are: an individual entrepreneur with employees, an individual entrepreneur without employees, or an LLC with a simplified structure. Calculations depend on this.
Step 2. Select the correct billing period: quarter, six months, 9 months or a year.
Step 3. If you are a trade tax payer at the time of settlement, check the box.
Step 4. If you chose “Income”, you need to enter the income itself (this is not profit!), paid insurance premiums for individual entrepreneurs and for employees, as well as amounts for sick leave at the expense of the employer. Remember that contributions are paid in the tax period for which you calculate the tax. For example, to reduce tax for the first half of 2017, contributions for the first half of the year must be paid to the budget by June 30, 2017 inclusive.

If you selected “Income minus expenses”, you need to enter the amount of income and the amount of expenses incurred.

In both cases, the calculator will calculate how much you need to pay as tax under the simplified tax system.

How has the simplified tax system calculation changed in 2020?

The difference in the calculation of the simplified tax system from 2015 to 2020 is that in the 3rd quarter of 2015 a trade tax was introduced in Moscow and Sevastopol, and subsequently in St. Petersburg, which began to be taken into account quarterly in the calculations.

Calculation of the simplified tax system on video

When choosing a preferential tax regime, an entrepreneur must take into account the simplified tax system rates 2017. Knowing them, you can calculate the approximate amount of tax based on the projected amounts of expenses and income and choose one of two objects of taxation. During 2016, there were rumors on the Internet that the interest rates on the simplified loan would be significantly reduced. The coming year brought no surprises: rates remained at the same level.

If the company has chosen the “Income” taxation type, then a 6% rate is used for all income received by the organization (from core and non-operating activities). Receipts are taken into account on the date when the money actually ended up in the cash register or in the organization's current account.

Important! Taxable income does not include credits and borrowings received, returned payments, or replenishment of a bank account by an individual entrepreneur from personal funds.

Tax transfers are made in advance based on the results of each quarter. The amount to be paid to the budget is calculated using the formula:

Tax = Income *0.06.

The rate may be lowered by the authorities of a constituent entity of the Russian Federation to a minimum value of 1% in order to develop the regional economy. For example, for 2017-2021. in Crimea and Sevastopol a preferential value of 4% has been established. Previously it was even lower and amounted to 3%.

The main advantage of the simplified tax system “Income” is the ability to deduct the following expenses from the quarterly tax amount:

fixed payments for individual entrepreneurs;
contributions for employees to the Pension Fund, FFOMS and Social Insurance Fund;
sick leave for employees for the first three days of incapacity;
employee payments for additional health insurance.

A reduction in the single tax on the listed types of expenses for a company or individual entrepreneur with employees is permissible by no more than 50%. For individual entrepreneurs without employees, there are no restrictions; the payment may be reset.

Commercial organizations and individual entrepreneurs registered in Moscow have the right to reduce the tax by the amount of the trade fee. The payment is reduced in addition to the insurance premiums previously taken into account. Firms registered outside the capital are not entitled to use the benefit.

Important! The rate of the simplified tax system “Income” 2017 in Moscow has been reduced for areas of activity: sports, social services, manufacturing, raising animals and plants.

The disadvantage of the simplified tax system “Income” is the difficulty of forecasting expenditure and revenue. If a company's costs in a particular quarter increased several times, but revenue remained unchanged, a single tax will turn out to be a heavy burden leading to losses.

Rates of the simplified tax system in 2017 for the “Income minus expenses” mode

For this type of special regime, the rate in 2017 was set at 15%. The tax base is calculated as the difference between the income of an organization or individual entrepreneur from all areas of activity and the expenses incurred.

Tax = (Income – Expenses)* 0.15.

In order for a company’s expenses to reduce the amount of single tax, they must be:

economically justified;
named in Art. 346.16 Tax Code of the Russian Federation;
fully paid (this is confirmed by checks or bank statements);
actually incurred (this is evidenced by acts of work performed, delivery notes, invoices).

For an object by region in 2017, prices may vary significantly. The authorities of a constituent entity of the Russian Federation have the right to reduce them to 5%. Thus, in the territory of the Republic of Crimea and Sevastopol the rate was reduced to 10%.

The simplified tax system at a rate of 15% has an important advantage - the amount of the single tax directly depends on the company’s net profit, so an organization or individual entrepreneur does not have the risk of “going into the red”, as with the “Income” object.

The disadvantage of the special regime is the need to confirm the fact of payment of expenses and receipt of their item. Two types of primary documents are required: checks (statements) and acts (invoices). If one of them is missing, the costs will not be deducted from the tax base.

Minimum tax under the simplified tax system “Income” in 2017

Beginning entrepreneurs often work “to zero” or at a loss. The simplified tax system formula for the object “Income minus expenses” allows for the possibility of a zero single tax if expenses exceed income. In fact, there is no such possibility: Art. 346.18 of the Tax Code of the Russian Federation establishes the concept of minimum tax.

The size of the budget payment is 1% of all income of a legal entity or individual entrepreneur: sales and not related to sales. The period for which the tax is calculated is one year.

If at the end of the calendar year it turns out that the company’s income is less than its expenses, it must transfer the minimum tax. If 1% of income is less than the amount of quarterly advance payments for the period, you need to pay the difference to the budget.

Important! In 2017, the same BCC was established for the minimum and “basic” taxes - 182 1 05 01021 01 1000 110.

An important aspect of the activities of enterprises under a special tax regime is the simplified tax system rate in 2017. Time will tell what changes await it in the future, as long as federal maximums and minimums remain at 2016 levels.

And for those who still have questions or those who want to get advice from a professional, we can offer free tax consultation from 1C specialists:

In our service you can prepare a notification about the transition to the simplified tax system (USN) Income minus expenses absolutely free of charge (relevant for 2019):

This article is devoted only to the specifics of the simplified tax system with the object of taxation “Income minus expenses”.

Tax rate for the simplified tax system Income minus Expenses

The big advantage of this version of the simplified tax system is the so-called differentiated tax rate. In fact, this is an additional privilege within the framework of an already preferential special treatment. The usual rate of the simplified tax system Income minus expenses is 15%, regional authorities can reduce it to 5%.

A reduced tax rate is not available in all regions, but many constituent entities of the Russian Federation take advantage of this opportunity, attracting additional investments, developing certain types of activities, or solving employment issues.

Laws on differentiated tax rates of the simplified tax system Income minus Expenses are adopted at the local level annually, before the beginning of the year when they come into force. You can find out what rate will be set in the region you are interested in from the territorial tax office or local administration.

Important: the differentiated tax rate is not a tax benefit, and its application does not need to be confirmed by the tax office with any documents. The Russian Ministry of Finance spoke on this issue in letter No. 03-11-11/43791 dated 10.21.13.

We draw the attention of all LLCs to the simplified tax system Income minus expenses - 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 you on favorable terms.

Tax base for the simplified tax system Income minus Expenses

Of course, when you first get acquainted with the simplified tax system Income minus Expenses, you may get the impression that a more profitable taxation system in the Russian Federation simply does not exist (subject to the minimum possible rate of 5%). However, it is necessary to analyze the possibility of using this version of the simplified tax system in your particular case not only arithmetically.

If everything is quite clear with the tax rate of this regime, then with the other element of taxation, i.e. tax base, a lot of questions arise. Unlike the simplified tax system Income, where the tax base consists only of income received, the tax base for the simplified tax system Income minus Expenses is income reduced by the amount of expenses, and for its calculation

At its core, the calculation of the single tax on the simplified tax system Income minus expenses is much closer to the calculation of income tax than to the version of the simplified tax system Income. It is no coincidence that Chapter 26.2 of the Tax Code of the Russian Federation, dedicated to the application of the simplified system, several times refers to the provisions governing the calculation of income tax.

The main risk for the taxpayer here is that the tax inspectorate does not recognize the expenses declared in his return under the simplified tax system. If the tax authorities do not agree with the formation of the tax base, then in addition to arrears, i.e. additional assessment of the single tax, a penalty will be calculated and a fine will be imposed under Art. 122 Tax Code (20% of the unpaid tax amount).

✐Example▼

In the declaration under the simplified tax system, Dolphin LLC declared income received in the amount of 2,876,634 rubles. and expenses incurred in the amount of RUB 2,246,504. The tax base, according to the taxpayer, amounted to 630,130 rubles, and the amount of the single tax at a rate of 15% is 94,520 rubles.

Accounting for expenses incurred was carried out according to KUDiR data, and copies of documents confirming the fact of business transactions and payment of expenses were attached to the declaration, at the request of the tax authority. The expenses include (in rubles):

purchase of raw materials and supplies - 743,000
purchase of goods intended for resale - 953,000
office rent - 96,000
third party organization - 53,000
communication services - 17,000
office refrigerator - 26,000.

Based on the results of a desk audit of the declaration, the tax inspectorate accepted the following expenses to reduce the tax base:

purchase of raw materials and materials - 600,000, because materials worth RUB 143,000. were not accepted from the supplier
purchase of goods intended for resale - 753,000, because not all purchased goods were sold to the buyer
salary and insurance contributions for compulsory insurance - 231,504
office rent - 96,000
rental of industrial premises - 127,000
communication services - 17,000.

The cost of purchasing a refrigerator for the office in the amount of 26,000 rubles. were not accepted as not related to the business activities of the organization. Also, the costs of third-party accounting services in the amount of 53,000 rubles were considered economically unjustified, because there was a sufficiently qualified accountant on staff whose responsibilities included full accounting services for the organization. In total, expenses were recognized in the amount of 1,824,504 rubles, the tax base was 1,052,130 rubles, and the amount of single tax payable was 157,819 rubles.

Arrears for the single tax were accrued in the amount of RUB 63,299. and a fine under Art. Tax Code of the Russian Federation (incomplete payment of tax amounts as a result of understatement of the tax base), in the amount of 20% of the unpaid tax amount, i.e. RUB 12,660

Note: To this amount it is also necessary to add penalties for late payment of under-accrued amounts, which will require indicating income and expenses quarterly.

Accounting for income using the simplified tax system Income minus Expenses

The definition of income for this regime is no different from the definition of income for the simplified tax system Income. In turn, Art. 346.15 of the Tax Code of the Russian Federation, which regulates the procedure for determining income in a simplified system, refers to the provisions of Chapter 25 of the Tax Code of the Russian Federation on income tax.

So, the income taken into account for calculating the tax base on the simplified tax system Income minus Expenses is recognized as income from sales and non-operating income.

Sales income includes:

revenue from sales of own-produced products, works and services;
revenue from the sale of previously purchased goods;
proceeds from the sale of property rights.

Important: the amounts of proceeds from sales also include the amounts of advances and prepayments received for upcoming deliveries of goods, provision of services and performance of work.

Non-operating income includes income that is not income from sales specified in Art. 250 Tax Code of the Russian Federation. In particular, these include:

property, work, services or property rights received free of charge;
amounts of fines, penalties and other sanctions for violation by a partner of contractual terms, if they are recognized as a debtor or are subject to payment based on a court decision;
income in the form of interest on loans and borrowings provided by the company;
income from equity participation in other organizations;
income from the rental or sublease of property;
income from participation in a simple partnership;
amounts of written off accounts payable, etc.

Income is recorded or recognized for the simplified tax system using the cash method. This means that the date of recognition of income is the date of receipt of money in the cash register or bank account, as well as the date of receipt of property and property rights, provision of services and performance of work. Amounts of income must be reflected in the book of income and expenses (KUDiR) on the date on which they were received.

Accounting for expenses on the simplified tax system Income minus Expenses

To recognize expenses when calculating the tax base, taxpayers who have chosen this option of the simplified tax system must meet the following conditions:

1. Expenses must be included in the list given in Art. 346.16 Tax Code of the Russian Federation.

Among them:

expenses for the acquisition of fixed assets and intangible assets;
expenses for repair and reconstruction of fixed assets;
expenses for wages, business trips and compulsory insurance of employees;
rental, leasing, import customs payments;
material costs;
expenses for accounting, auditing, notary and legal services;
the amount of taxes and fees, except for the single tax on the simplified tax system;
expenses for the purchase of goods intended for resale;
transportation costs, etc.

The list of expenses is closed, i.e. does not allow the recognition of other types of expenses not specified in the list.

Important: quarterly advance payments cannot be taken into account in expenses when forming the tax base for the simplified tax system Income minus expenses. These payments can only reduce the amount of single tax at the end of the year, calculated in the declaration under the simplified tax system.

2. Expenses must be economically justified and documented.

Economically justified expenses mean those expenses that are aimed at making a profit, i.e. have a clear business purpose. Here you need to be prepared to explain to the tax authorities the need for those expenses, the connection of which with a business purpose is not clearly visible. For example, why a computer with bells and whistles was purchased for the office, and not a regular one, or how a luxury company car can be associated with the formation of a circle of elite clients.

As an argument in tax disputes, you can use the legal position of the Constitutional Court of the Russian Federation, expressed in Determination No. 320-O-P of 06/04/07. In this document, the Constitutional Court recognizes that expenses that were aimed at making a profit from business activities can be recognized as economically justified, even if this result was not achieved.

However, a taxpayer can spend his money without the approval of the tax inspectorate, but in order to take these expenses into account when forming the tax base for the simplified tax system Income minus expenses, one will have to take into account the factor of the suspicious attitude of supervisory authorities towards business. Unfortunately, the presumption of good faith of the taxpayer, approved by Art. 3 of the Tax Code of the Russian Federation and Art. 10 of the Civil Code of the Russian Federation, works little in practice.

As for documenting expenses for the simplified tax system, to confirm each expense you must have at least two documents . One of them must prove the fact of a business transaction (consignment note or acceptance certificate), and the second confirms payment of the expense. In case of non-cash payment, the expense is confirmed by a payment order, account statement, receipt, and in case of cash payment - by a KKM cash register receipt. Documents that confirm the expenses incurred on the simplified tax system, as well as the payment of the single tax, must be kept for four years.

3. Expenses must be paid.

All expenses under the simplified system are recognized on a cash basis, i.e. costs can only be taken into account after they have actually been paid. For example, wage expenses should be taken into account not on the day they are accrued, but on the day they are actually paid to employees. Costs associated with paying interest on loans and credits are also taken into account not on the day they are accrued, but on the day of payment.

The amounts of expenses are reflected in KUDiR on the day when the money was transferred from the current account or issued from the cash register. If payment is made by bill of exchange, then the date of recognition of the expense for the simplified tax system will be the day of repayment of the bill of exchange or the day of transfer of the bill of exchange by endorsement.

4. For some types of expenses on the simplified tax system Income minus Expenses, a special recognition procedure applies

Accounting for costs of purchasing goods intended for resale

You can reduce your income by the amounts spent on purchasing goods for resale only after meeting two conditions:

pay their cost to the supplier;
sell the goods, i.e. transfer it to the buyer into ownership (the fact that the buyer paid for this product does not matter).

When taking into account the costs of goods purchased in batches, with a large number of assortment items, which, moreover, will be paid to the supplier in more than one amount, it will hardly be possible to do without an accountant or specialized service. Let us give a conditional example of a simple operation for the sale of a homogeneous product with stage-by-stage payment to the supplier.

✐Example ▼

An organization using the simplified tax system received from the supplier two batches of the same toilet soap intended for further sale. The cost of soap in the second batch increased, due to inflation, by 10%.

In total, as of 03/02/19, there were 230 boxes of soap in the warehouse, the cost of which at the purchase price was 72,900 rubles, of which only 43,950 rubles were paid to the supplier.

On 03/11/19, 220 boxes of soap were sold to the buyer. Debt to the supplier for the first batch in the amount of RUB 7,500. was repaid on 03/15/19. Payment of the debt for the second installment was not made by the end of the 1st quarter.

To calculate the tax base under the simplified tax system Income minus expenses, you can only take into account the cost of sold and paid for boxes of soap . The first batch of soap was paid to the supplier in full, so we can take into account the entire purchase price of this batch - 30,000 rubles.

Of the second batch of 130 boxes, 120 were sold to the buyer (220 boxes of soap sold minus 100 boxes from the first batch), but only 50% was paid to the supplier as a percentage, i.e. cost 75 boxes. When calculating the tax base, soap from the second batch can only be taken into account in the amount of 21,450 rubles, despite the fact that almost all of the second batch was sold.

In total, according to the results of the 1st quarter, only 51,450 rubles can be taken into account in the costs of purchasing goods intended for sale.

Accounting for costs of raw materials and materials

By analogy, taking into account goods intended for sale, it can be assumed that the payer of the simplified tax system is allowed to take into account the costs of raw materials and materials only after the manufactured products are sold to the consumer. This is wrong. Moreover, to account for such costs, you don’t even need to write off raw materials and supplies to production. You just need to pay for them and receive them from the supplier. In this case, consumption is taken into account according to the latest date of fulfillment of these two conditions.

✐Example ▼

In March 2019, the organization made an advance payment to the supplier for a batch of materials. The materials according to the invoice from the supplier arrived at the warehouse in April 2019, so the prepayment amount can only be taken into account in expenses when calculating the tax base for the 2nd quarter, because this is the later date of two conditions: payment for materials and their receipt.

Accounting for expenses for the acquisition of fixed assets

Fixed assets taken into account for the simplified tax system Income minus expenses include labor equipment with a useful life of more than a year and a cost of more than 100 thousand rubles. These are equipment, transport, buildings and structures, land plots, etc. To account for such expenses, the cost of the operating system must be paid, and the fixed asset itself must be put into operation.

The cost of fixed assets is taken into account in expenses during the tax period, i.e. year, in equal shares by reporting periods, on the last day of each quarter. In this case, accounting for expenses begins from the reporting period in which the last of two conditions was met: payment of the fixed asset or its commissioning.

✐Example ▼

In January 2019, the organization acquired and put into operation two fixed assets:

a machine worth RUB 120,000, which was paid for on March 10, 2019;
a vehicle worth RUB 300,000, paid for in April 2019.

Both fixed assets were put into operation in the first quarter, and payments for fixed assets were made in different quarters. The costs of purchasing a machine can be taken into account starting from the 1st quarter, so we divide its cost into 4 equal shares of 30,000 rubles each. each. Expenses for the purchase of transport can be taken into account only from the 2nd quarter, in three equal shares of 100,000 rubles each.

In total, in the 1st quarter the organization can take into account only 30,000 rubles in the costs of purchasing the OS, and all subsequent quarters - 130,000 rubles each. (30,000 rubles per machine and 100,000 rubles per transport). At the end of 2019, expenses will take into account the amount of costs for both fixed assets in the amount of RUB 420,000.

If a fixed asset is purchased in installments, then the expenses for the simplified tax system Income minus expenses can include the amounts of partial payments, even if the fixed asset is not paid in full during the tax period .

✐Example ▼

In March 2019, a simplified organization purchased production premises worth 6 million rubles on an installment plan. In the same month, the facility was put into operation, and the first payment in the amount of 1 million rubles. was introduced in April 2019. According to the terms of the agreement, the remaining amount is 5 million rubles. must be repaid in equal installments of RUB 500,000. per month for 10 months, starting from May 2019.

Based on the results of the 2nd quarter, 2 million rubles can be taken into account in the expenses associated with the purchase of premises. (1 million rubles in April and 500 thousand rubles each in May and June). In the 3rd and 4th quarters, expenses include payments of 1.5 million rubles. in everyone. In total, when calculating the single tax for 2019, 5 million rubles will be taken into account, and the remaining amount of 1 million rubles. will be taken into account next year.

5. You need to check your business partner

Unfortunately, even expenses that are correctly completed and included in the closed list for the simplified tax system Income minus expenses may not be taken into account in calculating the tax base if the tax inspectorate considers that the counterparty who provided you with the documents for the transaction is dishonest.

The taxpayer’s obligation is not legally established anywhere; moreover, the Constitutional Court of the Russian Federation, dated October 16, 2003, N 329-O, emphasizes that “... the taxpayer is not responsible for the actions of all organizations participating in the multi-stage process of paying and transferring taxes to the budget.”

Along with this Decree of the Constitutional Court, Resolution of the Plenum of the Supreme Arbitration Court No. 53 of October 12, 2006 is in effect, paragraph 10 of which states that “A tax benefit may be recognized as unjustified if the tax authority proves that the taxpayer acted without due diligence and caution, and he should have known about violations committed by the counterparty.”

Tax benefit is a reduction in the tax burden, including when expenses incurred on the simplified tax system are taken into account in the tax base. Thus, in order to increase the tax base for the simplified tax system Income minus expenses and, accordingly, the amount of the single tax payable, it is enough for the tax inspectorate to accuse the taxpayer of acting without due diligence and caution when choosing a counterparty.

Probably, tax specialists are not embarrassed by the fact that such accusations occur against the background of the declared good faith of participants in tax legal relations, and “... all irremovable doubts, contradictions and ambiguities of acts of legislation on taxes and fees are interpreted in favor of the taxpayer.”

What violations committed by the counterparty should the taxpayer be aware of? Among the main ones: activities without state registration, registration using lost or forged documents, non-existent TIN, lack of counterparty data in the state register (Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs), absence from their location or legal address, violation of deadlines for submitting reports and paying taxes.

The Federal Tax Service website allows you to check the registration data of the counterparty, and also offers to find out whether your business is at risk. At a minimum, the dossier on the counterparty must contain copies of state registration and tax registration certificates, constituent documents and an extract from the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs.

Minimum tax on simplified tax system Income minus Expenses

According to Art. 346.18 of the Tax Code of the Russian Federation, a taxpayer applying the taxation object of the simplified tax system Income minus expenses must pay the minimum tax if the amount of tax calculated in the usual manner (including when applying a differentiated tax rate) is less than the amount of the minimum tax, i.e. 1% of income.

Please note: the tax base for calculating the minimum tax will not be income reduced by the amount of expenses, but income received. At the same time, the minimum tax is calculated only for the simplified tax system Income minus Expenses option.

The minimum tax is calculated and paid only based on the results of the tax period (calendar year); based on the results of the reporting periods (1st quarter, half a year and 9 months), the minimum tax is not calculated and not paid.

✐Example ▼

An organization operating on the simplified tax system Income minus expenses and applying a tax rate of 15% received the following results for 2019:

income 10 million rubles;
expenses 9.5 million rubles.

The tax base for calculating the single tax in the usual manner amounted to 500 thousand rubles. (10,000,000 rubles minus 9,500,000 rubles), and the amount of the single tax at the end of the year is 75 thousand rubles. (500,000*15% = 75,000).

The minimum tax will be 100,000 rubles. (income 10,000,000 * 1%), you need to pay the larger of these amounts, i.e. 100,000 rubles. In this case, all advance payments are taken into account, if they have been paid.

If you did not manage to pay taxes or contributions on time, then in addition to the tax itself, you will also have to pay a penalty in the form of a penalty, which can be calculated using our calculator.