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January 21, 2021 30502
Taxes
The main differences between the simplified taxation system (STS) and OSNO are abbreviated accounting statements and payment of a single tax, which replaces VAT, income tax and property tax. The tax rate depends on the selected tax object. Typically it is 6% for the “income” object and 15% for the “income minus expenses” object. But regions have the right to set lower rates. We'll tell you how tax rates for the simplified tax system have changed in 2021 in different regions.
The simplified tax system rate 2021 has been reduced for all individual entrepreneurs and legal entities.
In different regions, authorities reduced the simplified tax rate in different ways.
As a rule, the tax rate of the simplified tax system for income expenses was reduced to 5%.
The simplified tax system for income was reduced to 1%.
Note.
The free online service will prepare documents for registration of individual entrepreneurs and LLCs in 7 minutes.
The COVID-19 coronavirus crisis will drive many organizations and individual entrepreneurs out of the market.
It’s hard to work during a crisis, but it opens up new opportunities that need to be seen.
General characteristics of the mode
Taxpayers who meet certain conditions are entitled to a significant reduction in their fiscal burden. For example, when switching to a simplified system, a company is exempt from calculating and paying volume fees:
- Personal income tax for individual entrepreneurs. On average 13% of income.
- Income tax for organizations. Up to 20% of profits.
- VAT for individual entrepreneurs and legal entities. This is about 20% of the amount of products or services sold. There are also preferential rates (0% and 10%).
- Property tax on objects whose value is calculated as an average annual value. Objects taxed at cadastral value are not subject to exemption.
To switch to the simplified tax system for the regions of Russia 2021, you will have to fulfill four requirements. Firstly, the staff of the company or individual entrepreneur is no more than 100 people. Secondly, annual income up to 150 million rubles or 112.5 million rubles. in 9 months. Thirdly, the book value of the property is no more than 150 million rubles. Fourthly, the participation of other companies in the authorized capital is within 25%.
IMPORTANT!
If the company has branches, then the simplification cannot be used.
USN table 2021
This table was created by specialists from the Elba accounting service.
The version of the table below is current as of May 1, 2020.
It is possible that some regions will adopt their own laws on reducing the simplified tax system for 2021 after May 1.
Therefore, below the Table there is a link to the current source.
| Region | Law | simplified tax system | Patent |
| Republic of Bashkortostan | Law of the Republic of Bashkortostan dated April 10, 2020 No. 242-z | For victims “Income” - 1%, “Income minus expenses” - 5% | |
| Bryansk region | Law of the Bryansk region dated 04/09/2020 No. 32-Z | For victims “Income” - 3%, “Income minus expenses” - 7.5% | |
| Volgograd region | Law of the Volgograd region dated 04/07/2020 No. 29-OD | For victims “Income” - 1%, “Income minus expenses” - 5% | |
| Jewish Autonomous Region | Law of the Jewish Autonomous Region dated April 23, 2020 No. 546-OZ Law of the Jewish Autonomous Region dated April 23, 2020 No. 545-OZ | For victims “Income” - 1%,simplified tax system income minus expenses - 5% | |
| Kaluga region | Law of the Kaluga Region dated 04/09/2020 No. 581-OZ | For victims “Income” - 1%, “Income minus expenses” - 5% | |
| Kamchatka Krai | Law of the Kamchatka Territory of April 27, 2020 No. 445 | For everyone, “Income” is 3%, “Income minus expenses” is 7.5%. For victims “Income” - 1%, “Income minus expenses” - 5% | Reduced potential income for certain types of activities |
| Republic of Karelia | Law of the Republic of Karelia dated April 21, 2020 No. 2473-ZRK | For victims “Income” - 1%, “Income minus expenses” - 5% | Potential income for victims was halved |
| Kemerovo region | Law of the Kemerovo Region - Kuzbass dated 04/09/2020 No. 44-OZ | For the victims"Income" - 1%,“Income minus expenses” - 5% | |
| Republic of Crimea | Law of the Republic of Crimea dated April 17, 2020 No. 66-ZRK/2020 | For victims “Income” - 2%, “Income minus expenses” - 5% | For victims, a reduction in potential income by 2 times (coefficient 0.5) |
| Kursk region | Law of the Kursk region dated April 14, 2020 No. 25-ZKO | For the victims |
Why check the rate
To avoid overpaying taxes. When the rate in your region decreases and you continue to pay the old rate, the tax office receives more money than it should. Usually she doesn’t mind, so she doesn’t notify entrepreneurs.
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STS Income - 2%
“Income minus expenses” - 5%
Leningrad Region Law of the Leningrad Region dated April 16, 2020 No. 46-oz For victims “Income” - 1% Murmansk Region Law of the Murmansk Region dated April 17, 2020 No. 2478-01-ZMO For everyone “Income” - 1%, “Income minus expenses » - 5%.Reduced rates are valid from January 1, 2021 to December 31, 2022 Novgorod Region Regional Law of the Novgorod Region dated April 24, 2020 No. 555-OZ
Regional Law of the Novgorod Region dated April 24, 2020 No. 552-OZ For victims “Income” - 1%, “Income minus expenses” - 5% For everyone, reduction of potential possible income by 2 times (coefficient 0.5) Orenburg Region Law of Orenburg region dated 04/20/2020 No. 2189/585-VI-OZ For victims “Income” - 1%, “Income minus expenses” - 5% Perm Territory Law of the Perm Territory dated 03/30/2020 No. 527-PK For victims “Income” — 1%, “Income minus expenses” — 5% Primorsky Territory Law of Primorsky Territory dated April 22, 2020 No. 785-KZ
Law of the Primorsky Territory dated 04/08/2020 No. 778-KZ For all “Income” - 3%.
For victims “Income” - 1%, “Income minus expenses” - 5% Pskov region Law of the Pskov region dated April 10, 2020 No. 2062-OZ
Law of the Pskov Region No. 2061-OZ dated April 10, 2020 For victims “Income” - 1%, “Income minus expenses” - 5% For victims, a reduction in potential income by 90% Rostov Region Regional Law of the Rostov Region dated April 24, 2020 No. 313-ZS For victims of the simplified tax system Income - 1%, simplified tax system Income minus expenses - 5% For everyone, a 2-fold reduction in potential income Ryazan region Law of the Ryazan region dated April 10, 2020 No. 15-OZ
For victims of the simplified tax system Income - 1%
St. PetersburgLaw of St. Petersburg dated April 8, 2020 No. 201-45 For victims “Income” - 3%, “Income minus expenses” - 5% Saratov Region Law of the Saratov Region dated April 10, 2020 No. 29-ZSOLaw of the Saratov Region No. 26-ZSO dated April 10, 2020 For victims “Income” - 2%, “Income minus expenses” - 7.5% For victims, reduction of potential income by 2 times Sakhalin Region Law of the Sakhalin Region dated April 21, 2020 No. 26-ZODFor victims “Income” - 1%, “Income minus expenses” - 5% SevastopolLaw of the city of Sevastopol dated 04/02/2020 No. 569-ZS For victims “Income” - 1%, “Income minus expenses” — 5% For victims, reduction in potential income by 2 times (coefficient 0.5)
Additional measures: For victims, the tax rate for UTII is 7.5% Sverdlovsk Region Law of the Sverdlovsk Region dated 04/09/2020 No. 35-OZ For victims “Income” - 1%. There are conditions for salaries and the number of employees Stavropol Territory Law of the Stavropol Territory No. 50-kz dated April 20, 2020 For victims “Income” - 1%, “Income minus expenses” - 5% Tver Region Law of the Tver Region dated April 10, 2020 No. 16-ZOD For victims “Income” - 2%, “Income minus expenses” - 5% Potential income for victims is reduced by 3 times Tula Region Law of the Tula Region dated April 23, 2020 No. 32-ZTO
Law of the Tula Region No. 19-ZTO dated March 27, 2020 For victims “Income” - 3%, “Income minus expenses” - 7% Tyumen Region Law of the Tyumen Region No. 25 dated April 10, 2020
Rules for the application of increased single tax rates
The rules for applying increased single tax rates depend on the applied object of taxation under the simplified tax system.
I option. For taxpayers using the simplified tax system with the object of taxation in the form of income.
The tax rate, starting from the quarter in which the company’s income exceeded 150 million rubles, but by no more than 50 million rubles, and (or) the average number of employees exceeded 100 people, but by no more than 30 people, is set at 8 percent.
Option II. For taxpayers using the simplified tax system with the object of taxation in the form of income reduced by the amount of expenses.
The tax rate, starting from the quarter in which the company’s income exceeded 150 million rubles, but by no more than 50 million rubles, and (or) the average number of employees exceeded 100 people, but by no more than 30 people, is set at 20 percent.
Important! If the taxpayer applies both the simplified tax system and the special tax system, when determining the amount of income from sales for the purposes of complying with the restriction, income under both of these special tax regimes is taken into account.
For all “Income” - 1%
For everyone, the potential income is 16.66 rubles. Republic of TyvaLaw of the Republic of Tyva dated April 10, 2020 No. 590-ZRT For everyone, “Income” is 1%, “Income minus expenses” is 5% For everyone, the potential income is 16.67 rublesUdmurt RepublicLaw of the Udmurt Republic dated 04/21/2020 No. 18-RZFor victims “Income” - 1%, “Income minus expenses” - 5% Khanty-Mansi Autonomous Okrug Law of Khanty-Mansiysk Autonomous Okrug - Ugra dated 04/01/2020 For victims " Income" - 1% Chelyabinsk Region Law of the Chelyabinsk Region dated 04/09/2020 No. 123-ZOD For victims "Income" - 1%, "Income minus expenses" - 5% For victims, reduction of potential income to 17 rubles Chukotka Autonomous Region Law of Chukotka Autonomous district dated 04/20/2020 No. 22-OZ For all except autonomous institutions, “Income” - 1%, “Income minus expenses” - 5% For victims, the potential income was reduced by 2 times Yamalo-Nenets Autonomous Oblast Law of the Yamalo-Nenets Autonomous district dated April 15, 2020 No. 34-ZAOLaw of the Yamalo-Nenets Autonomous Okrug of March 26, 2020 No. 21-ZAODFor victims “Income” - 1%
From the contents of the Table it is clear that not all regions have reduced the simplified tax system.
My region is not in this table. Either the authorities have “squeezed” the tax cut, or are still in the “buildup” stage.
For the current version of the simplified tax system table for 2021, see the Elba accounting service website.
Elbe specialists
Will the declaration under the simplified tax system be canceled in 2021?
The possibility of canceling the declaration under the simplified tax system has been discussed for a long time. It was even assumed that this would happen in mid-2021. However, the latest news on this issue dates back to April 2021. Then the deputies decided to postpone consideration of the bill in the second reading for an indefinite period.
But even when the corresponding law is adopted, it will not apply to all simplifiers, but only to those who have chosen the “Income” option. In addition, it will be necessary to transmit data on revenue to the Federal Tax Service online - using cash register equipment or through the taxpayer’s personal account.
In this case, self-registration with KUDiR and submission of an annual declaration is canceled, and notifications with the amount of tax to be paid will be sent by the Federal Tax Service. To switch to this method of calculating taxes, organizations or individual entrepreneurs must submit a corresponding application.
You can follow the progress of the bill at the link, where the original source of the document with all the details is available.
Calculation example at a rate of 6%
How to calculate the simplified tax system for income at 6% - yes, it’s very simple, below are step-by-step instructions:
- Step 1
. Calculate the tax base - add up the income for all quarters in a cumulative manner. - Step 2
. Calculate 6% of the received tax base: NB / 100*6% - Step 3
. Subtract previous advances, as well as tax deductions (insurance premiums, benefits, sales tax costs, minus 1% if income is above 300 thousand).
In short, the formula for calculating the simplified tax system at 6% in St. Petersburg will be as follows: (Tax base / 100*6%) – Tax advances – Deductions.
St. Petersburg entrepreneurs who are only interested in the cost side can simply calculate 6% from the amount of income.
Example
: Entrepreneur Putkin earned 1 million rubles selling birch brooms in St. Petersburg. The amount of insurance premiums will be: 32,385 rubles + 7,000 rubles (1% of 700 thousand, that is, above the limit of 300,000 rubles).
Tax according to the simplified tax system: 100,000 / 100*6 = 60,000 rubles. To be paid: 60000-32385 = 27615.
Payment deadlines and where to pay
The simplified tax system is paid in two types of payments (both are used) - quarterly and annual
.
The most important one is the annual payment; it is submitted simultaneously with the declaration.
The deadlines for filing a declaration under the simplified tax system both in St. Petersburg and in other cities of Russia are the same:
- Until April 30 – for individual entrepreneurs;
- Until March 31 – for LLC.
The second payment, which is made most often, is quarterly (also known as advance payment)
. After the end of the quarter, it must be completed before the 25th of the current month. There is no need to make any reports to St. Petersburg to pay this tax.
The simplified tax system is calculated on an accrual basis, minus previous advances. At the end of the year, this amount is closed with the final annual payment.
Details for paying income tax under the simplified tax system are provided by the territorial branch of the Tax Inspectorate, which supervises the entrepreneur. Payment is made by regular payment order, through the “Bank-Client”, bank cash desk or terminal; the receipt, of course, must be kept for strict reporting.
New rules for writing off fixed assets from 2021
Starting from 2021, preferences have been introduced for simplifiers regarding the write-off of fixed assets. Thanks to Federal Law No. 325-FZ of September 29, 2019, simplifiers will be able to quickly write off expenses for the purchase of real estate.
Let us remind you that now writing off the cost of purchased real estate as expenses is possible if, in addition to payment and commissioning, there is the fact of filing documents for state registration (clause 1, clause 1, article 346.16 of the Tax Code of the Russian Federation, clause 3, article 346.16 of the Tax Code of the Russian Federation).
Starting from 2021, in order to recognize expenses in the form of the cost of fixed assets, there is no need to wait for the submission of documents for state registration of property rights (clause 3 of Article 346.16 of the Tax Code of the Russian Federation as amended by Federal Law No. 325-FZ).
