Taxation of small businesses in 2021: VAT, personal income tax, income tax

USN, OSNO, PSN, NPD, Unified Agricultural Tax: for some this is a meaningless set of letters, but for an entrepreneur it is a direct indication of what his tax burden will ultimately be. To learn how you can compare taxation systems in order to legally reduce payments to the budget when doing business, read the article “Taxation systems: how to make the right choice?” 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:

Free tax consultation

If you want to know what the general taxation system , there is no point in leafing through the Tax Code; you will not find such a definition there. Unlike special tax regimes, each of which is assigned a chapter with a corresponding name and a single tax, OSNO is understood as a set of taxes. A detailed comparison of tax regimes is presented here.

For most beginning entrepreneurs, especially individual entrepreneurs, we recommend the simplified tax system (simplified taxation system). It combines two different taxation options, differing in the tax base, tax rate and tax calculation procedure:

USN Income,
USN Income minus expenses.

You can switch to the simplified tax system immediately when registering a business; in our service you can prepare a notification about the transition to the simplified tax system absolutely free of charge (relevant for 2021):

Create an application for the simplified tax system for free

Transport tax in 2021

What should vehicle owners prepare for next year?
The news may make some happy, while others may be upset. Everything will remain unchanged. The transport tax approved by the provisions of the federal law of the Russian Federation will continue to be a mandatory payment for vehicle owners, the regular payment of which will be monitored by regional government structures. There are no plans to increase the collection rate, nor to change the list of persons subject to the obligation to pay this tax. We are talking about the owners of: passenger cars; helicopters; motorcycles and scooters; snowmobiles; buses of different sizes and dimensions; motor boats and yachts; transport on pneumatic and caterpillar tracks.

It is still not worth counting on the absolute abolition of the transport tax, which annually brings about 146 billion rubles to the federal budget, in a crisis. However, there will be some changes in the system related to the timing of payment: Legal entities will be required to pay the fee before February 1, 2018 and at the same time immediately make a deposit for the next reporting period. Individuals will have to pay their tax bill by December 1, although previously receipts from vehicle owners were accepted only until October 1. This is good news for drivers - now they will have enough time to find the required funds.

The rules of the calculation system remain the same, and the fixed tax rate for transport will be calculated in the same way as before, based on three factors: the year of manufacture of the transport; duration of its operation; engine power. It is necessary to clarify that the collection coefficient for each region will be individual, so Moscow residents will not be able to be equal in the issue of transport taxation to St. Petersburg or Krasnodar, and vice versa.

Reporting and tax payments of individual entrepreneurs on OSNO

An individual entrepreneur working for OSNO must report and pay taxes in the following order:

The VAT return is submitted every quarter, no later than the 25th day of the month following the reporting quarter, i.e. until April 25, July 25, October 25 and January 25 inclusive. The procedure for paying VAT is different from other taxes. The tax amount calculated for the reporting quarter must be divided into three equal parts, each of which must be paid no later than the 25th day of each of the three months of the next quarter. For example, at the end of the second quarter, the amount of VAT payable amounted to 45 thousand rubles. We divide the tax amount into three equal parts of 15 thousand rubles each, and pay it within the following deadlines: no later than July 25, August, September, respectively.
Personal income tax. The declaration at the end of the year is submitted by the entrepreneur in form 3-NDFL no later than April 30 for the previous year. Advance payments for personal income tax are transferred no later than the 25th of each reporting period: April 25, July, October, respectively. At the end of the year, personal income tax, taking into account advance payments, must be paid before July 15 inclusive.
Personal property tax is charged on the inventory value of real estate owned by an individual. Property tax declarations for individuals are not provided, and tax notices are sent to property owners by the Federal Tax Service. The deadline for paying such tax is no later than November 1 of the year following the reporting year.

We draw the attention of all LLCs to OSNO - organizations can pay taxes only by non-cash transfer. This requirement is put forward by 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 the LLC from paying taxes in cash. We recommend that you open a current account on favorable terms.

To avoid annoying financial losses, you first need to properly organize your accounting. Submitting correct reports to OSNO is not the easiest task, therefore, so that you can try outsourcing accounting without any financial 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:

Free accounting services from 1C

We hope that we were able to bring some clarity to the concept of OSNO and show how complex taxation can be on a general system. If the scale and type of activity of your new business meets the requirements of special tax regimes, we advise you to start working with them.

Property tax in 2021

Changes next year will seriously affect the category of real estate for individuals: for example, if previously a resident of the capital, when buying a 2-room apartment in the city center, paid a tax equal to 500 rubles to the treasury, then upon completion of the new reform this amount will increase to 5,000 rubles per year and more ! This increase in the fee is due to the fact that now, instead of an inventory assessment of the premises, the main factor will be a cadastral assessment, which brings any real estate property as close as possible to its market value. According to the new law, the tax amount will be 0.1–2% of the cadastral price, will become heterogeneous for owners of different categories and types of housing, and will be updated over 5 years based on the assessments of independent experts.

The tax will apply to owners:

unfinished residential construction projects;
garages, parking spaces;
apartments, rooms, other residential premises;
complexes containing at least 1 residential premises;
household buildings with an area of up to 50 m2, located on the site and intended for gardening and summer cottage work.

Owners will also be required to submit reliable information about the property they own to the tax authorities. In case of failure to comply with this requirement or falsification of information, owners face penalties in the form of payment of 20% of the real tax.

Benefits for real estate in 2021 will remain the same and will not undergo any changes.

Unified Agricultural Tax (Unified Agricultural Tax)

A preferential regime introduced to stimulate the development of agricultural producers. The Unified Agricultural Tax provides for the least burden, the payment for it is only 6% of the difference in income and expenses of entrepreneurs. But it also sets out clear conditions for working in the system: this regime is only allowed to apply to those whose income from the production and sale of agricultural products is more than 70% of the total turnover. Violation of such a requirement threatens to transfer the company to a general taxation regime and recalculate all taxes for the period when the violation was discovered, fines and other sanctions.

According to the law, the unified agricultural tax must be calculated and paid twice a year - an advance payment for six months - before July 25 of the current year, a full payment must be made for the year, until March 31 of the next year.

Real estate sales tax for citizens

If earlier, before 2021, citizens had to pay 13% of the amount under the contract, or the cadastral value, multiplied by a reduction factor of 0.7 from the property sold (provided that the property was owned for less than three years), and after 2021 Since the beginning of 2021, the three-year period has been extended to five years; then, from the beginning of 2021, the tax benefit for exemption from sales tax after the expiration of the statute of limitations for the possession of a property is generally removed.

Even if a citizen has owned a property in 2021 for more than three or more than five years, he will be required to pay a tax on its sale in the amount of 13%. The letter of the Ministry of Finance of the Russian Federation No. 03-11-17/76399 dated June 25, 2017 tells us about this.

Tax for heavy loads over 12 tons

Owners of such cars are registered and make payments in the Platon system. In order not to force them to pay twice, the state allowed these payments to be deducted from the transport tax. At the same time, advances on transport tax for heavy trucks were also cancelled. At the end of the year, only the annual payment is calculated, and if payments to Plato were higher, then the tax is not paid at all, if lower, then only the difference is transferred.

To confirm the right to a deduction, you need to generate a report in your personal account on the Plato website “Information on motor vehicles with a permissible maximum weight of over 12 tons, as well as information on payment of a fee to compensate for damage caused to federal highways.”

Outsource transport reporting to Moe Delo. Accountant and specialists will independently calculate the tax, taking into account the requirements of the law and all applicable deductions.

Organizational property tax 2021

Legal entities will also have to feel the brunt of the crisis period in their pockets: along with the prices of ordinary housing, the cost of commercial premises and rent will increase. Although the Ministry of Finance has so far spoken little on this topic, it is already obvious that the methodology for determining the cadastral values of commercial and non-residential property will be taken under control. The register of non-residential real estate will be streamlined, and its maximum filling will be a prerequisite. The general principles of property taxation here will be the same as for individuals. The only thing that will change is the size of the percentage and the fact that the issue of maintaining benefits in this case will be decided individually by the administration of each region.

STS (Simplified Taxation System)

Can be used by a wide range of individuals, both individuals (IE) and legal entities (LLC), working in the field of small business. There are two types of objects of use according to the simplified tax system, and businessmen are required to decide with the Federal Tax Service which one they want to use:

Based on income minus expenses. The rate on it is 15% of the difference between income (revenue) received from doing business and expenses (expenses) for it. Suitable for companies and private individuals who reflect fixed costs that can be deducted to reduce the tax base. For example, for trade (the amount of products purchased from suppliers is deducted), installation (the cost of equipment, purchase of components is deducted), production work (depreciation, materials, electricity, other production costs). Payments under the simplified tax system must be made quarterly, before the 20th day of the month following the end of the quarter.
By income. The rate is 6% of the amount of revenue earned from the business. Suitable for those types for which it is difficult to account for costs. For example, the scope of providing various services: accounting, legal, information orders. This tax accounting is extremely simplified to maintain, reports and payments for it are listed and provided quarterly, within the same time frame as the simplified tax system (the previous method is the difference between income and expenses).

Individual entrepreneur taxes 2021

The Ministry of Finance has also prepared innovations for individual entrepreneurs: from 2021, the maximum income limit for people running their own business, according to the simplified taxation system (STS), will be equal to 150 million annually. This fixed rate will last until 2021. Tax rates have remained unchanged, but today Russian regions can set reduced duty rates on an individual basis. Each individual entrepreneur will have to pay just over 24,000 rubles for pension contributions in 2021, and contributions for health insurance will amount to about 5,000 rubles. At the same time, a bill is under consideration that could theoretically exempt entrepreneurs from deductions based on the regularly growing minimum wage indicator. A large number of private traders today oppose this practice, because it turns out to be completely unprofitable for the owner of his business.

Advantages and disadvantages

The key advantage of OSNO is the absence of restrictions on the amount of profit received and the ability not to pay taxes if an enterprise or individual entrepreneur has no income in the reporting period.

The following advantages of OSNO:

There are no restrictions on types of activities;
On OSNO, the company is a VAT payer, so it is beneficial for large VAT payer companies to work with this company;
There are no restrictions on the size of working areas;
There is no limit on the number of employees;
There is no limit on the value of the company's property.

The disadvantages of OSNO are:

Large volume of taxes paid compared to special tax regimes;
Large volume and great complexity of accounting and reporting;
Much attention from tax authorities.

For an individual entrepreneur, OSNO is the most unfavorable tax regime, since when applying it you have to pay all taxes, submit all reports and keep accounting records. It is worth doing business on OSNO only if the majority of counterparties are VAT payers or the company’s activities are related to the import of goods.

Land tax 2021

In the year of the Yellow Dog, collection from the land owner will also be carried out based on the cadastral value of the territory owned by a person, that is, we are again talking about the need to establish the real value of the land plot. However, practice shows that officials’ assessments are often biased and overstated; in this case, a taxpayer who disagrees with the established fee rate may go to court. The payment amount will increase by 20% and will continue to grow until 2021. According to preliminary estimates by experts, in a number of regions budget revenues will increase by 7-8 times and thereby make it possible to allocate sufficient funds for the development of urban infrastructure. Vacation tax 2021 From January 1, 2021 to December 31, 2022, as an experiment, it is also planned to introduce a special tax levy in 4 resort areas: in the Altai Territory; in the Republic of Crimea; in the Stavropol Territory; in the Krasnodar region. The resort tax will be levied on visiting tourists, both Russians and foreign citizens, with the exception of traditional categories of beneficiaries (veterans, disabled people, students, persons under 18 years old, etc.). It is assumed that the fee will be up to 100 rubles per day for the actual stay in the accommodation facility, and the principles of seasonality and differentiation are allowed depending on the place of stay of the vacationer in the resort region, the purpose of his trip, the significance of the area and its importance for surrounding municipal institutions. Income tax 2021 Excise rates will also increase more strongly. It is possible that the heads of enterprises will have to pay a profit tax increased by 15%, with at least half of this figure (6-8%) going directly to the federal treasury.

Officials plan to mitigate the increase in personal income tax with compensatory introductions - a reduction in insurance premiums by 21% and, in general, maintaining an unchanged tax system for employers. The option of switching to a progressive scale of personal income tax rates in the new year is also being considered. New taxes in 2018 The list of qualitatively new taxes for Russians from 2021 may include: AIT - a tax on additional income, which will replace the mineral extraction tax, or mineral extraction tax. AIT will be associated with the zeroing out of export duties on petroleum products and oil, as well as with a gradual transition to a system of internal taxation; robot labor tax; pension tax (will be collected by the Central Bank from pensioners for budget payments using the Mir payment card system, for the maintenance of which you will need to pay 750 rubles annually). It is still unknown whether the introduced changes will cover the budget deficit. Be that as it may, we now know what to prepare for. This article discussed the main changes that are coming to the tax system in 2021. The development of legislative projects will continue and be adjusted. However, today, thanks to this material, it is possible to get a comprehensive picture of new taxes in 2021 and changes to existing fees.

Let's sum it up

Tax rates in 2021, like other nuances in the field of tax legal relations, will undergo serious changes. For some segments of the population they will seem too harsh, others, perhaps, on the contrary, will be happy with their introduction. Only one thing can be said for sure: in order to obtain accurate data on government decisions made regarding the taxation system and their smallest details, it is necessary to wait until the coming year. Let's hope it brings only good things.

Review: Major changes to tax legislation in 2018