Simplified tax system “Income minus expenses” in 2021: how to report and how much to pay

The simplified tax system “Income minus expenses” is a type of simplified taxation system that is more often used for trade. Unlike the simplified tax system “Income”, business expenses are taken into account when calculating tax; this is beneficial when costs are high.

We talked more about which type of simplified tax system to choose in the article “Simplified taxation system in 2021.”

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List of expenses according to the simplified tax system for 2021 - 2021

Taking into account the requirements of the norms of Ch. 26.2 of the Tax Code of the Russian Federation, the object for calculating tax under the special regime in question must be determined in one of 2 ways:

• income;
• income minus expenses.

For the first method, the issue of expenses for tax purposes does not matter, but for the second it plays a very important role.

Read about how to change the object of taxation on a simplified basis in this article.

Clause 1 Art. 346.16 of the Tax Code of the Russian Federation identifies the following expenses under the simplified tax system - income minus expenses:

• costs for the purchase, production and installation of fixed assets;

Read about the procedure for writing off fixed assets for expenses under the simplified tax system here.

• costs of purchasing intangible assets;
• costs for the purchase of exclusive rights, know-how, intellectual property;
• costs incurred in obtaining patents;
• costs associated with R&D;
• costs of repairing and improving fixed assets - both own and leased;
• expenses incurred under lease agreements;
• material costs;

We also advise you to look at recommendations for accounting for expenses incurred due to the COVID-19 epidemic from ConsultantPlus experts. You can get trial access to the legal system for free.

• labor costs;
• costs for all types of compulsory insurance (pension, social, medical, life insurance);
• expenses related to payment for services provided by credit institutions;

What services provided by credit institutions can be taken into account in expenses under the simplified tax system, read the article “Accounting (nuances)”.

• costs in the form of input VAT amounts;

Read about the reflection of VAT under the simplified tax system here and in the material “How to take into account input VAT under the simplified tax system?”.

• costs aimed at paying customs duties;
• expenses associated with business trips (payment for travel to the place of performance of an official assignment and back, payment for accommodation, daily allowance);
• costs of accounting, auditing, legal and other similar services, including accounting services ;

Is it possible to take into account consulting costs under the simplified tax system, find out from the material “Consulting costs under the simplified tax system, income minus expenses”

• costs of training and retraining of personnel;

Can participation in a conference be considered expenses for training and retraining of personnel? Find out from the publication “Participation of employees in conferences - an expense under the simplified tax system?”

• stationery costs;
• costs for postal, telephone and other office services.

You can find out whether the amount of written off receivables is taken into account in the costs when applying the simplified tax system in the Ready-made solution from ConsultantPlus, having received free access to the system.

A detailed list of expenses under the simplified tax system is given in Art. 346.16 Tax Code of the Russian Federation. It is closed, that is, other expenses that are not indicated in this list cannot reduce the tax base under the simplified tax system.

Read about the requirements for expenses taken into account under the simplified tax system in this article..

Rates according to the simplified tax system - 6 or 15%

According to Art. 345.20 of the Tax Code of the Russian Federation, when using the “income” object to calculate the single tax, a rate of 6% is provided, which from 2021 in the regions can be reduced to 1%. For the object “income minus expenses”, taking into account the type of activity of the taxpayer, the tax rate can vary from 5 to 15%.

Features of the recognition and assessment of expenses for a specific type of activity are given in the accounting policy.

Important! All expenses that reduce the tax base under the simplified tax system “income minus expenses” must be documented and economically justified (clause 2 of article 346.16, clause 1 of article 252 of the Tax Code of the Russian Federation).

How to justify controversial expenses

Some expenses are controversial. For example, a mobile phone could be purchased both for work needs and for personal use. In this case, accountants recommend attaching an explanatory note to the expense report with a detailed description of what this phone is used for and by whom, as well as a copy of the technical passport, which indicates the area of ​​use. An order (instruction) on the use of the telephone and an agreement on the transfer of property to the employee, issued before the purchase, will not be superfluous.

It is possible that the tax service will not agree with some expenses and the explanatory notes will not be able to convince the Federal Tax Service employees of the legality of the expenses. The amount of unrecognized expenses will be added to the tax base, the amount of income will increase, which means the tax itself will increase.

If the tax is not paid at the right time, in accordance with paragraph 4 of Art. 75 of the Tax Code of the Russian Federation, you will have to pay a penalty of 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each day of delay. For LLCs, from 31 days of delay the rate increases to 1/150. For unpaid final tax, the enterprise receives a fine of 20% of the amount of non-payment (Article 122 of the Tax Code of the Russian Federation). And if the Federal Tax Service considers that the delay was intentional, the fine will increase to 40%.

In case of non-payment, the tax service may place a claim on the company’s bank account or collect the debt through bailiffs. To challenge tax demands, you need to file a claim in arbitration court.

Recognition of material expenses under the simplified tax system, as well as other types of expenses

Clause 2 Art. 346.17 of the Tax Code of the Russian Federation defines the following points for recognizing expenses by an organization or individual entrepreneur under the simplified tax system - income minus expenses:

1. Material expenses are accepted on the date of payment of the debt in one of the following ways:

• transfer of funds from the taxpayer’s current account;
• issuing funds from the cash register;
• any other way of repaying the debt.

Such expenses of the simplified tax system, the list of which is determined taking into account the requirements of Chapter. 25 of the Tax Code of the Russian Federation, include:

• purchase of raw materials, including those used for technological purposes;
• purchase of various types of equipment and other household supplies;
• purchase of components, semi-finished products;
• procurement of works and services involved in the production process;
• use of fixed assets and other property related to environmental activities.

2. Expenses incurred in connection with calculations for wages under the simplified tax system are recognized in the same manner as material expenses.

Regarding the list of simplified taxation system expenses related to payment for work activities, you should also be guided by the provisions of Chapter. 25 Tax Code of the Russian Federation. These costs include:

• payment of wages to employees;
• bonuses and other incentive payments;
• the cost of utilities, food and products provided to employees free of charge;
• expenses for the purchase and production of uniforms for employees, which are given to them free of charge or sold to them at a reduced price.

A complete list of labor costs is contained in Art. 255 Tax Code of the Russian Federation.

3. Expenses for payment of the cost of goods that were purchased for the purpose of further sale are accepted as they are sold.

Read more about accounting for the write-off of goods when applying the simplified tax system here.

4. Other features of recognizing expenses are as follows:

• tax expenses are written off based on the date of actual payment of taxes;
• expenses for fixed assets and intangible assets are recognized at the end of the tax period in the amount of amounts paid;

Read more here.

• when paying by bill of exchange, expenses are taken into account on the date of payment of the bill of exchange, however, if the bill of exchange is transferred in favor of third parties, then the date of recognition of the expense corresponds to the moment of its transfer.

Simplified people keep records of income and expenses in KUDIR. We described in this article how to fill out the book using the current form.

You can find a ready-made sample of filling out KUDIR for 2021 in ConsultantPlus. Get trial access for free and proceed to the material.

Separate accounting

When combining the tax regimes of the simplified tax system and the PSN, it is necessary to separate

income and expenses. As a rule, there are no difficulties with the division of income. In turn, with expenses the situation is somewhat more complicated.

There are expenses that cannot be clearly attributed either to the simplified tax system or to other activities, for example, the salaries of employees who are engaged in all types of activities at the same time (director, accountant, etc.). In such cases, costs must be divided

into two parts
in proportion
to the income received on an accrual basis from the beginning of the year.

Expenses that cannot be taken into account under the simplified tax system “income minus expenses”

A list of some types of expenses that, according to officials, do not reduce the tax base under the simplified tax system “income minus expenses” is presented in the table.

See also the article “Expenses that officials prohibit the “simplified” from taking into account.”

What to do if expenses exceed income under the simplified tax system?

When calculating and paying tax, you should pay attention to the fact that Art. 346.18 of the Tax Code of the Russian Federation provides for the payment of a minimum amount of tax, defined as the product of 1% and the amount of income received.

Payment of the minimum tax is carried out in the following cases:

• if a loss was incurred during the tax period;
• if the minimum tax amount exceeds the tax received at the end of the tax period.

Read about tax losses under the simplified tax system here.

A loss should be considered the amount of excess of expenses over the amount of income received for the tax period.

With regard to the loss, the following possibilities and conditions for its write-off must be taken into account for the purposes of Chapter. 26.2 of the Tax Code of the Russian Federation:

• the loss can be reflected in deferred expenses;
• it is possible to form a tax base taking into account its reduction by the amount of the loss within 10 years following the period of its receipt;
• in case of repeated receipt of losses, it is necessary to transfer them in the order of priority;
• it is necessary to ensure the safety of documents confirming the loss during the entire period of its transfer;
• there is no need to take the loss into account in the event of a change in the simplified taxation system.

About accounting for simplified taxation system losses in a situation of regime change, read the material “Is it possible to carry forward losses received during the period of application of the simplified taxation system to the future if you switched to the general taxation regime and then returned to the simplified taxation system again?” .

Conditions of use

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To apply the simplified tax system, certain conditions must be met: Employees <
100 people
Income < 150 million rubles.

Residual value <150 million rubles.

Separate conditions for organizations:

• The share of participation of other organizations in it cannot exceed 25%
• Prohibition of the use of the simplified tax system for organizations that have branches
• An organization has the right to switch to the simplified tax system if, based on the results of nine months of the year in which the organization submits a notice of transition, its income did not exceed 112.5 million rubles (Article 346.12 of the Tax Code of the Russian Federation)

Filling out a declaration under the simplified tax system

In accordance with the Tax Code of the Russian Federation, the declaration is submitted once a year after its end no later than:

• March 31st organizations;
• April 30 IP.

The form and procedure for filling out a declaration under the simplified tax system for the report for 2020 are established by order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/ [email protected]

When filling out a declaration form under the simplified tax system with the object of taxation “income minus expenses”, you need to pay attention to section 2.2, which contains information about the income received and the taxpayer’s expenses.

See and download the declaration form for the simplified tax system and examples of how to fill it out in this material.

Tax payment is made in advance payments based on the results of each reporting period (quarter) no later than the 25th day of the month following the end of the reporting quarter. In this case, the payment deadline for the 4th quarter corresponds to the reporting deadline for the specified period.

For more information about the deadlines for filing reports and paying taxes, read the article “What are the deadlines for submitting a declaration under the simplified tax system?” .

What else do simplifiers pay on a general basis?

In addition to the above exceptions, simplifiers must pay:

1. Insurance premiums according to Ch. 34 Tax Code of the Russian Federation.

In general, in 2020-2021 the aggregate “insurance” rate is 30%:

• 22% - to the Pension Fund (10% after the insured person’s income reaches the limit);
• 2.9% (1.8% in relation to the income of foreigners or stateless persons) - in the Federal Social Insurance Fund of the Russian Federation (0% after the income of the insured person reaches the limit value);
• 5.1% - in the Federal Compulsory Medical Insurance Fund.

Details are in this material.

ATTENTION! From April 1, 2020, SMEs have the right to calculate contributions at reduced rates. And the “kids” from the affected industries have the right to pay contributions for April-May at a zero rate. We explained the procedure for calculating reduced contributions here.

1. Contributions to the Social Insurance Fund for insurance against accidents at work and occupational diseases (Law No. 125-FZ of July 24, 1998).

Their rates vary depending on the main type of activity and the corresponding class of professional risk and range from 0.2 to 8.5%. The main type of activity is confirmed annually by the Social Insurance Fund by submitting an application and a confirmation certificate, on the basis of which the Social Insurance Fund issues a notification indicating the tariff.

See the material “Statement on confirmation of the main type of activity”.

1. Transport tax - if the simplifier has vehicles specified in Art. 358 Tax Code of the Russian Federation. See the simplified tax system: calculation procedure, terms, etc.
2. Land tax - in the presence of land plots recognized as an object of taxation in accordance with Art. 389 of the Tax Code of the Russian Federation, owned by right of ownership, permanent (perpetual) use or lifelong inheritable possession (Article 388 of the Tax Code of the Russian Federation). See Land tax under the simplified tax system: payment procedure, deadlines .
3. Other specific taxes and fees (excise taxes, mineral extraction tax, water tax, state duty, etc.).

Also, the simplifier must pay those taxes for which he is a tax agent, including:

• income tax ( see Who is a tax agent for income tax (responsibilities)? » );
• VAT ( see Who is recognized as a tax agent for VAT (responsibilities, nuances) » );
• Personal income tax ( see Tax agent for personal income tax: who is, responsibilities and BCC " ).

Results

Costs incurred under the simplified tax system must be determined for tax accounting purposes only if the tax object “income minus expenses” is used to calculate the tax. At the same time, Ch. 26.2 of the Tax Code of the Russian Federation provides for the concept of a minimum tax that should be paid when expenses exceed the taxpayer’s income and a loss is incurred.

Sources:

• Tax Code of the Russian Federation
• Order of the Federal Tax Service of Russia dated February 26, 2016 N ММВ-7-3/ [email protected]

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.