Simplified taxation system for entrepreneurs: types of activity, application

A simplified taxation system of entrepreneurs is chosen very often, as this is a special regime aimed at reducing the fiscal burden on entrepreneurs and simplifying their accounting.

The ability to select USN

The transition to a simplified taxation system is carried out by an individual entrepreneur by submitting an application to the inspection. This special mode cannot be used in the following cases:

• The staff exceeds one hundred people.
• Cumulative income from operations on an accrual basis for the reporting period exceeded the established limit (in the previous and current year, the limit is one hundred and fifty million rubles).
• Business owners did not notify the inspection of the transition to the simplified tax system.
• The activity is applied by the unified agricultural tax.
• A type of IP activity is being conducted , which is not foreseen under the simplified taxation system .

If the conditions are not met, business owners should abandon the special tax regime. They must do this starting from the reporting period when the conditions of the STS were not met. The entrepreneur must inform about the transition to the general system no later than fifteen days from the date of termination of the application of the special regime.

Reasons for canceling the use of the simplified tax system:

• the number of employees exceeded one hundred people;
• Exceeded revenue
• new types of activities have been opened (for example, the practice of private notaries, lawyers).

Business owners who have just started their entrepreneurial activities are entitled to apply a special taxation regime by filling out an application for a simplified IP taxation system and having previously notified the tax inspectorate thereof. The deadline for providing information on the choice of the tax regime from the moment of registration with the inspection is thirty calendar days.

Reporting Types

The special regime for entrepreneurs involves the submission of only a tax return.

Entrepreneurs should print out and keep in paper form a book of accounting for income and expenses. If during the year the book was kept in electronic form, then it is necessary to prepare, print, flash and number it.

Object of taxation

The declaration is submitted by the entrepreneur, regardless of which object of taxation is selected.

An individual entrepreneur independently determines the object of taxation: 6% of income or from 5% to 15% of the difference "income - expenses". The tax paid by the taxpayer to the budget depends on the choice made. The object of taxation can be changed an unlimited number of times in the process of entrepreneurial activity.

Procedure for submitting a tax return

Reporting to the IFTS can be provided:

• sending by mail;
• transferring to the tax inspector;
• sending via the Internet, if the company is conducting electronic document management with inspection.

Reporting Form

Entrepreneurs, using a simplified taxation system for entrepreneurs, report their earned income and expenses to the inspectorate using a tax return. The form adopted in the spring of 2016 is also used in 2018. Using an obsolete form declaration form, the business owner violates the law and his actions are equated with failure to submit reports.

The procedure for filling out the form

The basic rules for entering data into the declaration form for the simplified IP taxation system:

• the information is entered in block letters in the form (Courier New size of 16-18 points is used on the computer);
• the form is filled with dark ink (black or blue);
• blots, mistakes or typos are not allowed on the form;
• the form is printed using single-sided printing;
• the form is not stapled or stapled;
• only blank pages are numbered in the form;
• numerical values ​​(cost) are entered as an integer (in rubles without copecks, amounts up to fifty copecks are discarded, and fifty copecks or more are brought to the ruble) and are right-aligned;
• the date is filled out according to the principle: day - two characters, month - two characters, year - four characters;
• the tax rate is filled out according to the principle: two characters separated by a "."
• empty cells are filled with a "-" sign.

Depending on the object of taxation, different blocks are filled in the form:

First, the data is entered in block 2.1 or 2.2, then, based on the calculations, in block 1.1 or 1.2 of the reporting form.

Cover page of the form

The main fields for filling in the title page of the reporting:

• TIN of the entrepreneur;
• PPC dash;
• adjustment number;
• taxable period;
• reporting year;
• IFTS code;
• location code;
• passport details of the entrepreneur;
• code of the type of main activity;
• telephone number for communication;
• number of sheets;
• signature of the taxpayer (code 1) or his representative (code 2);
• date of signing.

How to fill out a declaration with the object income

The main fields for filling out the declaration:

• fill in the cover page 1;
• go to page 2;
• indicate OKTMO code;
• enter the data in section 2.1.1: in pages 110–113 indicate the total income on an accrual basis, in pages 120–123 indicate the tax rate of 6%, in pages 130–133 indicate the tax amount calculated according to the formula page 110 (111 , 112, 113) × 6 ÷ 100;
• enter the data in section 2.1.1: in pages 140–143 indicate the amount of insurance premiums paid by the individual entrepreneur, but not more than the amount of tax indicated in pages 130–133 for the corresponding tax period;
• enter data in section 2.1.2 (subject to payment of the trade fee);
• fill out section 1.1: in page 020 indicate the amount of payment payable for the 1st quarter, in page 040 - for the half-year, in page 070 - for the three quarters, in page 100 - for the year;
• go to page 3.

How to fill out a declaration with an object income minus expenses

The simplified taxation system for IP income provides the following fields for filling:

• fill in the cover page 1;
• go to page 2;
• specify the correct OKTMO code;
• enter the data in section 2.2: in pages 210-213 indicate the amount of income on an accrual basis, in pages 220-223 indicate the costs, in page 230 indicate the losses of the previous year, in pages 240-243 indicate the amount obtained after deducting from income expenses, in pages 250-253 you can record the loss of the current year, in pages 260-263 indicate the tax rate, in pages 270-273 indicate the amount of tax provided for by the special regime;
• enter the data in section 2.2: in line 280 indicate the minimum tax amount (line 213 * 1%) if it is more than the tax on the simplified tax system;
• fill out section 1.2: in p. 020 indicate the amount of the advance payment payable for 1 quarter, in p. 040 - for the half-year, in p. 070 - for nine months, in p. 100 - for the year;
• go to page 3 if the entrepreneur received a grant, donation, charity contribution;
• fill out section 3: indicate the code of the type of receipt, the date the funds were credited to the current bank account and the terms for their use, the amount spent on time and in violation of the terms for using the funds, the amount of remaining funds.

Zero Declaration on STS

If the entrepreneur did not receive income or make expenses during the year, he is obliged to provide the inspector with an empty declaration. Only the cover page is filled in the zero report, lines 010 of block 1.1 and 102 of block 2.1. In all other lines of reporting, a dash is inserted when filling out.

Tax Terms

If the entrepreneur voluntarily ceases to use the special regime, then it is necessary to provide the tax inspector with a declaration for the hours worked no later than the twenty-fifth day of the month following the period of termination of work.

The simplified tax system for IP 2018 defines the following deadlines for tax transfer:

• April 30, payment for 2017 (due to public holidays, the deadline is set on the first next business day);
• April 25th payment for the 1st quarter;
• July 25 payment for 1 half;
• October 25th payment for 9 months.

If the entrepreneur does not have the right to apply the simplified regime anymore, then the declaration must be submitted no later than the twenty-fifth day of the month following the quarter of the loss of the right to such a regime.

Other taxes under the simplified tax system

The owners of their own business must transfer insurance premiums for the current tax year by the end of the year. In 2017, the last business day fell on a weekend, Sunday, so the deadline for transferring tax was moved to the first day of the next year, January 9, 2018.

If the entrepreneur at the STS does not have workers, then they must pay fixed contributions only for themselves. These payments are calculated on the basis of the minimum wage. If the businessman’s income for the year exceeds three hundred thousand rubles, then, in addition to the indicated amounts, he will have to pay another percent of the excess amount to the Pension Fund of Russia.

If an individual entrepreneur uses a simplified taxation system and has chosen the object of taxation as income reduced by expenses, then the legislation provides for contributions that reduce the tax base:

• Mandatory insurance contributions paid to extrabudgetary funds for employees, as well as for the entrepreneur himself;
• payments to employees of sick leave benefits from the first to the third day of illness (the exception is payments for accidents that occurred during working hours and occupational diseases);
• amounts paid under voluntary insurance contracts in favor of employees in case of their sick leave.

When determining income as an object of taxation, an entrepreneur may reduce the calculated advance payments and the tax itself by the amount of contributions paid for itself and for employees. In this case, tax payment can be reduced by only fifty percent. If the entrepreneur does not have workers, then the tax can be reduced completely.

Responsibility of IP

Violations in filling out declarations, failure to meet the deadlines for reporting, punishes business owners.

Entrepreneurs try to avoid punishment in the form of fines and blocking accounts and provide reports in a timely manner.