Many organizations and entrepreneurs operate under the simplified tax system and pay a single tax to the state. They choose its type independently: 6% of revenue or 15% of the difference between income and costs.
All incoming and outgoing transactions are reflected in the Accounting Book. Based on its data, the financial result of the tax period and the annual one are determined.
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When calculating a simplified tax based on the difference between income and costs, you can get a negative result. This situation occurs if more funds are spent than received. If such a result is obtained at the end of the year, then the minimum fee is transferred. It is equal to 1% of the profit received (clause 6 of Article 346.18 of the Tax Code).
The company must make the payment before the last day of March next year, and the individual entrepreneur must make the payment before April 30 (Article 346.21 of the Tax Code). If the deadline coincides with a weekend or holiday, it is postponed to the next weekday (Clause 7, Article 6.1 of the Tax Code).
Section 346.21. Procedure for calculating and paying tax
The amount of the minimum tax is not included in the base according to the simplified tax system and is not shown in the Book of Costs and Income (Article 346.16 of the Tax Code). At the end of the year, advances for the single tax are counted towards the minimum tax (Article 78 of the Tax Code).
Article 78. Offset or refund of amounts of overpaid taxes, fees, insurance premiums, penalties, fines
Let me give you an example:
For the year, the individual entrepreneur M.I. Kroshkin, working on the simplified tax system of 15%, had a total income for the year of 2,650,000 rubles, expenses amounted to 2,890,000 rubles. That is, expenses exceeded income. It would be logical to assume that at the end of the year, IP Kroshkin M.I. does not have to pay tax to the simplified tax system.
However, in this situation there is a need to apply a minimum tax of the simplified tax system, amounting to 1% of total income. That is, Kroshkin M.I. will pay 26,500 rubles.
A situation may arise in which, based on the results of a quarter or half a year, income exceeded expenses, which means that the entrepreneur had to pay in advance based on the results of the quarter and half a year. At the end of the year, this paid amount will need to be subtracted from the calculations obtained by recalculating the entire annual income multiplied by 1%. That is, payments for the year, taking into account advance payments made for the quarter and half-year, will amount to 1% of income.
How to calculate individual entrepreneur contributions using the new formula
So, let’s take for example an individual entrepreneur who received an income of 10 million rubles in 2021. and 4 million rubles. expenses. We will calculate insurance premiums...
according to the old rules
The fixed payment to the Pension Fund of the Russian Federation for 2021 is 29,354 rubles. This amount is unchanged for all entrepreneurs.
We calculate the payment based on the above data:
(10,000,000 - 300,000) * 1% = 97,000 rub.
Let's sum up these two payments:
RUB 29,354 + 97,000 rub. = 126,354 rub.
From the calculations it follows that the entrepreneur needs to pay pension contributions for 2021 of 126,354 rubles.
according to the new rules
The fixed payment to the Pension Fund of the Russian Federation for 2021 is 29,354 rubles. This amount is unchanged for all entrepreneurs.
We calculate the payment based on the above data using the new Government formula:
(10,000,000 - 300,000 - 4,000,000) x 1% = 57,000 rub.
Let's sum up these two payments:
RUB 29,354 + 57,000 rub. = 86,354 rub.
From the calculations it follows that the entrepreneur needs to pay pension contributions for 2021 of 86,354 rubles.
This means that the calculation using the new formula is 40,000 rubles more profitable.
(RUB 126,354 - RUB 86,354). Calculator 1% contribution on income exceeding 300 thousand rubles.
* On 09/01/2020, letter No. BS-4-11/14090 of the Federal Tax Service of Russia was published, the main idea of which is: to calculate 1% contributions of individual entrepreneurs using the simplified tax system “Income minus expenses”, expenses can be deducted. So now you can safely use “calculation according to the new rules” in the calculator.
But the following rule must be observed: expenses must be for the reporting period. For example, when calculating the additional contribution for 2021, only expenses for 2021 need to be subtracted from income. If you have losses from previous years that you exclude from the tax base, they cannot be deducted to calculate the 1% contribution.
Example:
Kroshkin M.I. in the first quarter he had accrued tax (income-expense X 15% = 3,600 rubles, he paid it in advance. At the end of the six months he also had accrued tax (income-expense) X 15% = 9,500 rubles. But the results of the year were disappointing, and his expenses exceeded his income.
In this case, 1% of the total annual income is taken 26,500.00 - 3,600 (advance payment for the first quarter) - 9,500.00 (advance payment for the half-year) = 13,400.00. We received the amount of the minimum tax that must be paid at the end of the year.
Clauses 6 and 7 of Article 346.18 of the Tax Code of the Russian Federation allow you to take into account the difference between the simplified and minimum tax for the previous year. The difference between the simplified and minimum tax, which was calculated and paid at the end of 2021, can be included in 2020 expenses.
Documents that confirm the size of the loss and the amount by which the tax base will be reduced for each tax period must be kept during the entire period of reducing your tax base for the loss (paragraph 7, clause 7, article 346.18 of the Tax Code of the Russian Federation), and then for another four years after the loss has been written off. The loss can be taken into account within 10 years following the year in which it occurred (paragraph 2, paragraph 7, article 346.18 of the Tax Code of the Russian Federation).
Be careful when determining income and expenses, since not all income and expenses are reflected in tax accounting, but only those that meet the criteria for recognizing income and expenses under the simplified tax system listed in Art. 346.15-346.17 Tax Code of the Russian Federation.
When you transfer the final tax amount for the year, please note that the budget classification codes for advance payments and the minimum tax of 1% in 2021 are the same: 182 1 0500 110
Payment deadlines
The simplified advance must be paid no later than 25 days from the end of the reporting period.
Table No. 1. Dates for payment of advances on the simplified tax system
| Reporting period | Payment deadline |
| 1st quarter | until 25.04 |
| half year | until 25.07 |
| 9 months | until 25.10 |
At the end of the year you must pay tax:
- Individual entrepreneur – until April 30 of the year following the reporting year
- Companies - until March 31 of the year following the reporting year.
If the due date for payment of an advance payment or tax falls on a weekend or holiday, it is postponed to the first working day.
How to offset advance payments with the minimum tax simplified tax system?
During the year, an entrepreneur using the simplified tax system is obliged to calculate and pay advance payments to the simplified tax system to the Federal Tax Service. There are situations when, after summing up the work for the year, it turns out that despite the fact that in the first three months, six months, nine months advance payments were accrued and paid for the individual entrepreneur, at the end of the year it turned out that expenses exceeded income. It turns out that you need to pay a minimum payment. But advance payments have already been transferred to the budget.
What to do in this case? Don't worry, in this case the advance payments will go towards reducing the minimum tax. But this issue will not be resolved automatically. According to clause 4 of Article 78 of the Tax Code of the Russian Federation, an entrepreneur must submit to the Federal Tax Service at the place of registration an application for crediting advance payments in favor of the minimum tax of the simplified tax system. The application must be submitted no later than 10 days before the deadline for tax payment at the end of the year.
If the result of the previous year’s work was a loss, this does not mean that there is no need to pay advance payments, because losses are taken into account only at the end of the calendar year. In this case, you can only take into account the loss that was received during the period of application of the simplified procedure with the object “income minus expenses”. After all, a simplifier can change his object of taxation annually (clause 2 of Article 346.14 of the Tax Code of the Russian Federation).
The article has been edited in accordance with current legislation 12/17/2019
What to do
If the expenses from the activities of the simplifier exceed the income, you can act in the following directions:
| Cost control |
|
| Increasing income | It is useful for the management of large organizations that do not have analysts on staff to use the services of third-party specialized companies. Even a one-time smart move will help you stay afloat and overcome the crisis. |
| Undesirable methods to increase profitability | Despite the losses, a simplifier should not resort to the following methods of overcoming financial difficulties:
These measures should be used in a critical situation, when all other options have been tried and the company is threatened with bankruptcy. |
This might also be useful:
- How to work on the simplified tax system income 6%
- Pros and cons of the simplified tax system and UTII in comparison
- Minimum tax under the simplified tax system in 2021
- VAT accounting for individual entrepreneurs using the simplified tax system in 2021
- Individual entrepreneur reporting on the simplified tax system without employees
- simplified tax system for individual entrepreneurs in 2021
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What payments can be tax reduced?
For those subjects who decide to apply the simplified tax system, there are two options for choosing an object:
- “income minus expenses” 15% - determination of the tax base taking into account the costs incurred;
- “income” 6% - the taxable base is all revenue without taking into account costs incurred.
A direct reduction of the simplified tax system for individual entrepreneurs and organizations is only possible with the “income” option. To do this, some payments that actually took place in the same reporting period are deducted from the already calculated tax amount (clause 3.1 of Article 346 21 of the Tax Code of the Russian Federation). This:
- mandatory contributions to pension, medical and social insurance for maternity, paid from accruals to employees and individual entrepreneurs for themselves in the absence of hired employees;
- sick leave benefits paid for by the employer, with the exception of accidents and work-related injuries;
- trade fee;
- payments for VHI under certain conditions (insurance organizations must have licenses, the amount of payments to the employee cannot exceed the amount of sick leave benefits in accordance with Article 7 of Law No. 255-FZ of December 29, 2006).
ConsultantPlus experts explained how it was possible to reduce taxes by combining the simplified tax system and UTII before 01/01/2021. Get trial access to the system and upgrade to the Ready Solution for free.
Subjects at 15% of the simplified tax system record their costs in KUDiR using the cash method. Insurance premiums and sick leave payments are included in these costs and cannot be deducted from tax again.
Comments
Sergey 04/13/2016 at 10:21 am # Reply
What to do?
Registered an individual entrepreneur on 01/28/16, bought a vending machine (snack) 160 thousand rubles + 10 thousand delivery. Paid rent 2.5 thousand rubles. I bought 30 thousand products. Installed it on 03/04/16. After working for the month of March, on 03/31/16 I made a profit of 12 thousand rubles. 202,500 rubles expenses, 12 thousand income. How to fill out a declaration??? or submit a “zero return?”
Natalia 07/08/2016 at 08:41 # Reply
Sergey, the simplified taxation system declaration is submitted once a year, based on the results of the previous year, until April 30 of the next year. Those. You will submit a declaration in 2021, for 2021. If there is income, then this is no longer a zero declaration, but a regular one. Don’t forget to pay your contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund. They are paid regardless of whether you have a profit or not.
Tax rate according to the simplified tax system: object income minus expenses
The Tax Code of the Russian Federation considers the main rate to be 15%. However, depending on the region of Russia, this rate may change downward by up to 5%. Moreover, it is assumed that starting from 2017, local authorities will be able to reduce it even to 3%, which is good news. Regions have the right to lower the rate not only based on some of their own characteristics, but also to attract interesting profitable investments. Individual regional tax rates may be revised once a year.
Attention! According to the law, aspiring entrepreneurs working in the production, scientific or social fields have the right to a zero tax rate for a two-year period, but only if the regional authorities have the will to do so. There is no need to pay even the minimum tax level.
Important! In order to find out the most effective and profitable tax rate in a particular region of the Russian Federation, you need to contact the nearest tax office.
Reduction of advances by the amount of contributions
Simplified advances can be reduced by insurance premiums paid for yourself and your employees. Fixed contributions also include transfers in the amount of 1% if income exceeds RUB 300,000.
simplified tax system – 6%
Individual entrepreneurs and companies using the 6% simplified tax system can reduce advance payments by insurance premiums paid in a given quarter, both for themselves and for their employees.
If the simplifier does not have hired employees, he can reduce the advance payment due by the entire amount of insurance premiums, down to zero.
The profit of IP Morozov for the 1st quarter of 2021 amounted to 88,000 rubles. In the same quarter, the entrepreneur paid contributions for his own pension and health insurance in the amount of 5,500 rubles. He has no employees
The amount of advance payment to the budget, taking into account contributions, will be 0 rubles, since insurance premiums exceed the amount calculated for payment:
(118,000 x 6%) – 5,500 rub.
If the simplifier has employees, then the advance (tax) can be reduced by no more than 50%.
The profit of IP Trofimov in the 1st quarter amounted to 72,000 rubles. In the same period, he paid insurance premiums for himself in the amount of 6,250 rubles. and your employee in the amount of 10,020 rubles.
The tax payable excluding contributions will be 4,320 rubles. Since insurance premiums exceed the amount of the advance payment, it can only be reduced by half:
4,320: 2 = 2,160 rub.
It should be noted that the advance can only be reduced by contributions paid in the same quarter or for earlier periods.
