Payment of taxes is the most urgent topic for entrepreneurs. She especially cares for novice businessmen who are just trying to figure out a list of new responsibilities they have received in connection with acquiring an IP status. However, not everything is so complicated. Today there is a simplified taxation system, and the vast majority of entrepreneurs are in this mode. Therefore, now I would like to talk about the minimum tax under the simplified tax system and other nuances related to this topic.
Revenues minus expenses
This is what the type of “simplification” is called for, obliging individual entrepreneurs and companies to pay a minimum tax. STS "income - expenses" (hereinafter referred to as the acronym DSM) is more difficult for beginners to understand. Therefore, many, not particularly versed in the topic, make a choice in favor of the regime, referred to as STS 6%. In this case, everything is extremely simple: the entrepreneur pays 6% of the profits of his company as a tax.
What about another case? If a person chose VHI, then his tax can vary from 5 to 15 percent. In general, first of all, the entrepreneur must find out the rate established for his type of activity in the region of its implementation. And the exact value is determined by performing some calculations. And this is worth telling in more detail. But first, a few words about down payments. This is an important nuance that cannot be avoided.
Down payments
Every person who pays the minimum tax under the simplified tax system under the indicated regime will regularly encounter them. On a quarterly basis, an entrepreneur must make the so-called “prepayment”. That is, every three months he transfers the advance payment to the budget. The amount required to be paid is calculated on an accrual basis from the very beginning of the year. And you need to list it before 25 days have passed since the end of the quarter.
At the end of the year, the remaining tax is calculated and paid. Then a tax return is filed. Sole proprietors must do this by April 30th. For LLCs, the maximum period is March 31.
Payment
It is carried out quarterly, as well as at the end of the year. With the simplified tax system “income minus expenses” the minimum tax is calculated simply. First, the profit is summed from the beginning of the year to the end of a certain period. Then, all expenses for the same time period are deducted from the obtained value. And after that, the amount received is multiplied by the tax rate.
If a person calculates an advance payment for the second, third or fourth quarter, then at the next stage he needs to subtract the previous advance payments from this value.
As for the calculation of the tax for the year, here, too, everything is simple. A person determines the minimum tax for the simplified tax system and compares it with the amount of the tax that was calculated in the usual way.
Minimum tax
With the simplified tax system, it is calculated at a rate of 1%. In what cases is it paid? Far from the most favorable.
1% tax is charged when the amount of expenses of the entrepreneur exceeded his income. That is, in case of loss. It is clear that in such situations there is simply no basis for calculating the standard tax of 5-15%. And at the same time, being at a loss, a person will still have to pay one percent prescribed by law.
There is another case. 1% is paid if the amount of the single tax, which was calculated from the difference in expenses and income at a 15 percent rate, does not exceed the minimum tax for the same period.
Advances and minimum tax
It is worth mentioning another nuance related to the topic under consideration. It often happens that at the end of each quarter, an entrepreneur pays advance payments for a single tax, and at the end of the year he is charged a minimum of 1%.
In this situation, you can figure it out by resorting to one of two methods.
The first method involves the payment by the entrepreneur at the simplified tax system of a minimum tax and the crediting of advances already made earlier for a future period. And for this, nothing extra needs to be done, since the offset occurs automatically, since the KBK at the minimum tax of the STS does not differ. It is the same for both tax and advance payments.
Now about the second method. It consists in the entrepreneur crediting the advances paid against the minimum tax. And in this case, the notorious BSC will be different. So you will need to write an application for offsetting advances, to which are attached copies of payment orders and details. Before this, you need to submit an annual declaration so that the information on the taxes paid by the person is reflected in the inspection base.
Example
Well, above, enough information was provided that could help sort out the topic regarding the minimum tax for the simplified tax system (income minus expenses). Now you can go to the example.
Suppose a certain entrepreneur has completed the reporting period with an income of 2,000,000 rubles. At the same time, his expenses amounted to 1,900,000 rubles. The tax rate is 15%. The following calculation is made: 2,000,000 - 1,900,000 x 15% = 15,000 rubles. This is the general tax amount. But in this case, the loss is obvious, therefore, the minimum tax will be applied to the entrepreneur. It is calculated as follows: 2,000,000 x 1% = 20,000 rubles.
It can be seen that the minimum tax of 20,000 rubles is an order of magnitude greater than the amount due for payment according to the general rules. But the entrepreneur must transfer precisely this amount of funds to the treasury.
Good to know
Much has been said about what the minimum tax under the STS implies. Revenues minus expenses - this is a convenient mode, you just need to figure it out. And now I would like to highlight with some attention some of the nuances that the entrepreneur will need to know.
As already mentioned, the difference in the deduction of the accrued amount of 1% can be included in expenses for the next period. It is worth knowing that this procedure is not necessary to carry out immediately. It is allowed to exercise this right in the next 10 years.
Even the transfer can be done both full or partial. But if the entrepreneur received losses in several periods, then their accrual will be made in the same order.
It happens that an individual entrepreneur decides to stop his activity. If the loss was not returned to him, then the successor will use it. Usually this is done by including this amount in production costs. But it is worth knowing that this scheme cannot be implemented if a person switches to a different taxation regime.
By the way, regarding payment. From the first of January of the current, 2017, new BSCs have been used. For a fixed contribution to the Pension Fund, the props 18210202140061100160 are valid. For the additional - 18210202140061200160. You need to be careful, because the CSCs are almost identical and differ in only one digit. For FFOMS, in turn, valid KBK 18210202103081011160.
They can be paid online. To do this, go to the official website of the tax office. Navigation on it is simple and understandable, so that any ordinary user can figure it out. The main thing is then, after completing the online payment, to save electronic receipts. Of course, they are already saved in the archive, but it is better to immediately put them in a separate folder.
When you do not need to pay
There are such cases. They also need to be noted by attention, telling about the minimum tax in expenses at the simplified tax system.
The fact is that many people open IP, but do not conduct activities. In this case, they at the end of the tax period (the terms were mentioned above) submit a zero return. If a person did not have a profit, then there are no upfront payments or penalties. The only sanction that can be imposed is 1,000 rubles for late payment of reports.
No calculations in the preparation of the declaration also need to be done. In all lines, which usually indicate the amount of revenue and expenses, dashes are placed. The revenue is zero, which means that the tax is the same.
But! Fixed contributions must be paid by every entrepreneur. Even if he does not conduct activities. To date, the amount of annual contributions is 27 990 rubles. Of these, 23,400 rubles go to the Pension Fund, and 4,590 rubles go to the FFOMS.