A simplified taxation system is one of the most convenient economic regimes that can minimize tax deductions. This mode is very convenient for many firms involved in the provision of services and the sale of goods.
Who can use the simplified tax system and how to make the transition
Legal entities and individual entrepreneurs who decide to use a special simplified mode must meet certain parameters.
The main indicators are:
- The number of employees should not exceed 100 people.
- The amount of income for nine months should not be more than 59.805 million rubles (the amount of income for the transition to the simplified taxation system since the beginning of 2017).
- The residual value of the OS from 2017 should be up to 150 million.
Transition application deadlines
An application for the transition to the simplified tax system must be sent to the tax office by December 31. The notification must indicate the desired object of taxation, the main parameters of income and the residual value of depreciable fixed assets. The calculation of the amount of income is made for nine months of the current year.
If the company has just registered, then the notice of transition must be submitted within thirty days, which are calculated from the date of issue of the registration certificate. Such companies receive the right to use STS from the date of registration.
Organizations that have lost the right to use UTII can apply for transfer to the STS from the first day of the month in which the obligation to pay imputed income ended. If the company switches to the main mode, then it will be possible to return to the USNO only after a year. A company that missed the deadline for switching to the USN has no right to use special mode until the next deadline for submitting an application.
What are the advantages of USNO
The simplified tax system is a special regime aimed at reducing tax liabilities in small businesses. Companies that choose such a system are exempt from VAT, income tax and property. In addition, all individual entrepreneurs are exempt from payroll tax on income. The remaining insurance accruals of the organization are paid in a general manner.
Companies that switched to simplification pay a single tax at one of two rates:
- 6% - the tax base is the income of the company;
- 15% - from the difference remaining after the decrease in revenue by the amount of expenses.
Application for the transition to the simplified tax system is an official confirmation of the use of a particular rate.
Correct filling out the application for the transition to the simplified tax system
After the submission of application No. 26.2-1, the tax authorities give permission to switch to the simplified tax system. The application form consists of one sheet, so filling out it will not take much time.
They begin to fill out the form from the very top lines in which the company TIN and PPC are registered. Next is affixed code IFNS. If the form is submitted together with the application for registration, then in the column the code of the sign of the applicant must be set to 1, if the notification is filed after registration, then the number 2 is put, when switching from another mode - 3.
On the form, it is necessary to indicate the detailed initials of the IP or the name of the organization. Also, in a separate paragraph, the selected percentage of taxation is indicated (6% of income or 15% of the difference between the income and expenses).
In the next part of the document, subject to business activities, the amount of income received for the previous 9 months, the average number of employees and the value of the property, taking into account depreciation, are filled out. If the company has just registered, then in these paragraphs you need to put dashes.
Like any other official document, the application for the transition to the simplified tax system is signed by the director and certified by the seal of the company.