How to apply preferential rates when sleeping

The essence of the simplified taxation system and its attractiveness lie in the fact that the payment of a number of taxes is replaced by the payment of a single tax, which is calculated based on the results economic activity taxpayer for the tax period.

Organizations and entrepreneurs can switch to using a simplified taxation system in voluntarily subject to certain conditions. Note that the simplified taxation system provides additional advantages in the form of the ability to use the cash method of accounting for income and expenses, as well as a simplified form accounting.

In addition to the single tax, organizations or individual entrepreneurs applying the simplified taxation system must pay contributions to Pension Fund, insurance premiums for compulsory social insurance against accidents at work and occupational diseases, as well as other taxes and fees, for example: land tax, transport tax, mineral extraction tax, for the use of subsoil and water bodies, customs payments and fees, state duties and others.

Organizations and entrepreneurs that have switched to a simplified taxation system must perform the duties of tax agents (clause 5 of Article 346.11 of the Tax Code of the Russian Federation). Let us recall that tax agents are persons who are entrusted with the responsibility for calculating and withholding taxes from the taxpayer (from the funds paid to him by the agent) and transferring them to the appropriate budget (extra-budgetary fund).

In most cases, taxpayers act as tax agents when calculating income individuals. At the same time, they must calculate, withhold and transfer personal income tax to the budget.

However, perform the functions tax agent organizations and entrepreneurs who have switched to a simplified taxation system will also have to pay VAT on state rentals, municipal property or property of constituent entities of the Russian Federation.

The transition to a simplified taxation system is voluntary.

However, there are a number of restrictions on its use.

In accordance with paragraph 2 of Art. 346.12 of the Tax Code of the Russian Federation, organizations can switch to a simplified taxation system, say, from January 1, 2009, if, based on the results of 9 months of 2008, income determined in accordance with Art. 248 of the Tax Code of the Russian Federation, will not exceed 15,000,000 rubles. (excluding value added tax). Specified value subject to indexation by a deflator coefficient, established annually for each subsequent calendar year and taking into account changes consumer prices for goods (works, services) in Russian Federation for the previous calendar year, as well as the deflator coefficients that were applied in accordance with this paragraph earlier. The deflator coefficient is determined and subject to official publication in order, established by the Government Russian Federation.

The deflator coefficient for 2008 is set at 1.34. That is, in order to switch to the “simplified system” from 2009, the company needs to receive an income of no more than 20 million 100 thousand rubles for 9 months of 2008. This amount is obtained by multiplying the limit equal to 15 million rubles and the established deflator coefficient of 1.34.

Organizations and individual entrepreneurs transferred in accordance with Ch. 26.3 of the Tax Code for the payment of UTII for one or more types entrepreneurial activity, have the right to apply a simplified taxation system in relation to other types of business they carry out. The corresponding norm is contained in paragraph 4 of Art. 346.12 of the Tax Code of the Russian Federation. At the same time, restrictions on the number of employees and the cost of fixed assets and intangible assets established by this chapter in relation to such organizations and individual entrepreneurs are determined based on all types of activities they carry out.

The income limit established by clause 2 of Art. 346.12, is determined by those types of activities, taxation of which is carried out in accordance with the general taxation regime.

For 9 months of the current year, you need to take only income from the business that is taxed common system.

More on topic 5.2. Simplified taxation system (STS) 5.2.1. Taxpayers:

1. Solovyova D.V.. ANNUAL REPORT OF ORGANIZATIONS ON A SIMPLIFIED TAX SYSTEM, 2011
2. Edited by I.A. Tolmachev. SALARY UNDER A SIMPLIFIED TAX SYSTEM (3rd edition, revised and expanded), 2009
3. Federal Law on a Simplified System of Taxation, Accounting and Reporting for Small Businesses

The simplified taxation system can be applied in two versions. These are the simplified tax system - “income” and the simplified tax system – “income minus expenses”. In the first case, the tax rate is standard and for all categories of taxpayers is 6%. With the simplified tax system, which allows you to take into account expenses to reduce tax base, By general rules the rate is 15%.

But regions can independently reduce tax rate and set it in the range from 5 to 15%. Typically, such benefits are established in relation to individual species activities. The purpose of providing benefits is to develop certain business segments and increase their attractiveness for the investment environment. Usually these are socially significant and production areas. At the same time, regional authorities there is the right to choose which types of entrepreneurship are considered priority.

Conditions for providing preferential rates under the simplified tax system

The standard conditions for providing benefits are:

• the main type of activity according to OKVED must be included in the preferential list;
• share of income from specified type activity must be at least 70%.

Regions can additionally set their own conditions for providing benefits. For example, so that the average salary of employees is not lower than the regional minimum. As a rule, it does not correspond to the minimum wage and is an order of magnitude higher than it. There is also often a requirement limiting the number of employees in an LLC or individual entrepreneur; or the condition that the entrepreneur has no hired workers at all. Information about established restrictions To obtain preferential rates, you should look in regional legislation.

How to confirm your right to preferential rates under the simplified tax system

The general procedure for confirming preferential rates is not prescribed by law. Control over the compliance of rights to benefits is entrusted to the Federal Tax Service.

Reporting provided by the entrepreneur can serve as confirmation of the right to benefits. For example, information and average number, report on 2-NDFL. The Federal Tax Service may additionally request an extract from your current account, or KUDiR. This is necessary to confirm that preferential treatment activities account for at least 70% of the structure of incoming revenue.