10.04.2009 14:32:42

Simplified tax system: what is more profitable - only “income” or “income minus expenses”?

Starting October 1, tax inspectorates begin annually accepting applications from taxpayers who want to take advantage of the simplified taxation system and switch to it from the new year. Changes to the tax code recently adopted by the legislator, as well as clarifications set out in letters from the Ministry of Finance of the Russian Federation, make this taxation system even more attractive.

An important task that a taxpayer needs to solve when switching to the simplified tax system (or when registering) is to choose one of two options for the object of taxation provided for in Art. 346.14 of the Tax Code of the Russian Federation for calculating the single tax.

The article by F. Gurevich, a teacher-consultant at 1C:Servistrand, provides assessments that can help in finding the most effective solution this question.
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One of the main advantages of the simplified taxation system is the reduction tax burden. The transition to the simplified tax system provides for the replacement of payment of corporate income tax, property tax and a single social tax payment of a single tax according to the simplified tax system. Organizations (entrepreneurs) using the simplified tax system are also not recognized as VAT taxpayers, with the exception of the tax payable in accordance with Chapter 21 of the Tax Code of the Russian Federation when importing goods into the customs territory Russian Federation.

At the same time, such taxpayers retain the obligation to pay insurance premiums for compulsory insurance in accordance with Federal laws dated December 15, 2001 No. 167-FZ “On compulsory pension insurance in the Russian Federation” and dated July 24, 1998 No. 125-FZ “On compulsory social insurance from accidents at work and occupational diseases" Other taxes (land, transport, etc.) are paid in accordance with the general taxation regime.

How tax agent An organization (entrepreneur) applying the simplified tax system is obliged to calculate and transfer to personal income tax budget, VAT and income tax.

When considering the issue of switching to the simplified tax system, the taxpayer’s actions consist of several stages.

First, you should check whether the organization is subject to restrictions, provided for in articles 346.12 of the Tax Code of the Russian Federation, including checking the amount of revenue for the last 9 months, which should not exceed 11 million (since 2006 15 million) rubles (excluding VAT). However, the requirement to limit revenue does not apply to individual entrepreneurs.

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See “BUKH.1S” No. 8 AUGUST 2005, pp. 12-15
See “BUKH.1S” No. 8 AUGUST 2005, pp. 33-35

Secondly, you need to determine whether it is beneficial for you to use the simplified tax system and choose the object of taxation. And only then arrange the transition to the simplified tax system.

Let us dwell in more detail on the choice of taxation object. The Tax Code of the Russian Federation provides for two options for the object of taxation with a single tax:
. income;

Income reduced by expenses.

The “income” option means that only the taxpayer’s income is recorded in tax accounting. Income is accounted for on a cash basis - on the date of receipt of funds to the current account or cash register. The single tax rate under the simplified tax system is in this case 6% of the amount of income. The tax amount can be reduced by transferred contributions for mandatory pension insurance, but not more than 50%, and, in addition, by the amount of payments for sick leave at the expense of the employer (since 2006 single tax cannot be reduced by more than 50% due to the amount of contributions to compulsory health insurance and sick leave payments at the expense of the employer).
The option “income reduced by the amount of expenses” means that both the taxpayer’s income and his expenses are recorded in tax accounting, and the list of expenses is closed and named in Article 346.16 of the Tax Code of the Russian Federation. Income and expenses are also accounted for on a cash basis, but in relation to expenses for fixed assets, purchased goods and materials there is special order, which we will look at below.

The single tax rate under the simplified tax system for this variant of the taxation object is 15% of income reduced by the amount of expenses. But, if at the end of the tax period the amount of tax calculated in this way is less than 1% of income, then a minimum tax equal to 1% of the amount of income is paid.

The specified features of the options for the object of taxation allow us to identify the main factors determining its choice, from the point of view of minimizing the single tax:

Ratio of expenses and income;

Fund share wages in expenses;

The share of expenses “not accepted” for tax purposes in total amount expenses.

Examples of the dependence of the value of the single tax (UT) on the ratio of expenses and income (R/D), taking into account the specified factors, are shown in Fig. 1.

Rice. 1

The abbreviations used in the figure mean:

EN(D) - single tax for the object of taxation “income”;

EN(D-R) - a single tax for the object of taxation “income reduced by the amount of expenses”;

РЗ/Р - share of salary expenses in total expenses;

RN/R - the share of “not accepted” expenses in total expenses;

Shown in Fig. 1, the data show that if the object of taxation is “income” and there are no expenses for wages (RZ/R = 0), the tax amount is 6%, regardless of the amount of expenses. If salary expenses amount to, for example, 30% of total expenses (RZ/R = 0.3), then due to corresponding contributions to compulsory pension insurance, the tax amount can be reduced, but not less than half the tax, that is, 3%.

When using the object of taxation “income reduced by the amount of expenses”, the amount of the single tax according to the simplified tax system as the share of expenses increases linearly decreases from 15 to limit value- 1% of the amount of income. At the same time, the rate of decline in the tax amount slows down significantly as the share of “non-accepted expenses” in total expenses increases. Thus, if there are no “non-acceptable expenses” (РН/Р=0), the value of the single tax is reduced to the level of 6% with a ratio of expenses and income equal to Р/Д=0.6. If the share of “not accepted expenses” is 40% of total expenses (РН/Р=0.4), then the amount of the single tax drops to the same level of 6% with the same amount of expenses and income (Р/Р=1.0) .

Based on the data provided, it is possible to indicate approximate limit values ​​of the main factors that determine the choice of the object of taxation. The amount of the single tax will be minimal when choosing an object of taxation:
. income
- if the share of expected expenses does not exceed 60% of income, and there are no salary expenses;
- if the share of expenses as a whole is less than 80% of income, and the share of the wage fund in expenses is 27% or more;
- if the share of “not accepted expenses” exceeds 40% of the total amount of expenses;
. income reduced by expenses
- if the share of the organization’s expected expenses is more than 80% of income and there are no “non-acceptable expenses”;

In the intermediate range of values ​​of these factors:
- share of expected expenses from 60 to 80%;

Share of wages in expenses up to 27%;

The share of “not accepted expenses” is less than 40%

The optimal option for the object of taxation depends on the ratio of their specific values.

The choice of an object of taxation should be approached carefully, also taking into account the fact that, in the opinion of the tax authorities with reference to Article 346.14 of the Tax Code of the Russian Federation, the object of taxation cannot be changed without returning to the general taxation regime (from 2006 it will be allowed to change the object of taxation after three years of work).
In order to switch to the simplified tax system, it is necessary to submit an application from October 1 to November 30 of the year preceding the year from which taxpayers switch to the simplified taxation system to the tax authority at their location (place of residence) (clause 1 of Article 346.13 Tax Code of the Russian Federation). We note that by order of the Federal Tax Service of the Russian Federation dated August 17, 2005 No. MM-3-22/395, new form No. 26.2-1 "Application for the transition to a simplified taxation system", taking into account latest changes in legislation.

It should also be borne in mind that the transition to the simplified tax system is carried out on an application basis (clause 12 Methodological recommendations..., approved by order of the Ministry of Taxes and Taxes of the Russian Federation dated December 10, 2002 No. BG-3-22/706). This means that the organization (individual entrepreneur) that submitted the application has the right to apply the simplified tax system until notification is received tax authority about the possibility of using the simplified tax system.

The selected option for the object of taxation “Income” or “Income reduced by the amount of expenses” in the configuration “1C: Simplified Taxation System” is set on the “STS” tab of processing “Information about the organization” (menu “Service”) in the attribute “Object of taxation” ( Fig. 2).

Fig.2

It should be noted that the constant “Object of taxation” is periodic and therefore it is necessary to set the correct date for the adoption of changes - the date of transition to the simplified tax system. Note that on the same tab the constant “Taxation regime before the transition to the simplified tax system” is set (Fig. 3).

Rice. 3

This parameter will need to be taken into account when entering initial balances to the simplified tax system database.

Now let's look in more detail at the procedure for recognizing expenses for the acquisition of fixed assets, goods and materials.

Expenses for the acquisition of fixed assets are accepted in accordance with clause 3 of Art. 346.16 of the Tax Code of the Russian Federation, depending on when (before the transition to the simplified tax system or during the period of its application) it was purchased, put into operation and paid for. In this case, expenses for the acquisition of fixed assets are reflected on the last day of the reporting (tax) period (clause 2 of Article 346.17 of the Tax Code of the Russian Federation).

The procedure used until recently for recognizing expenses for the acquisition of goods (immediately after their sale or after sale and receipt of payment from the buyer), as well as materials and raw materials (after their transfer to production), was based on the interpretation of the tax authorities.

Recently, the Ministry of Finance of Russia (letter dated May 13, 2005 No. 03-03-02-02/70) indicated that expenses for the purchase of goods (clause 23, paragraph 1, article 346.16 of the Tax Code of the Russian Federation) should be recognized as such in full amount right after them actual payment regardless of the time of sale of these goods. In the same letter, the Ministry of Finance explained that the amount of value added tax paid by taxpayers using the simplified tax system is not included in the cost of acquired inventory and goods (work, services) and is taken into account in full as part of expenses in the reporting period for its payment.

If the flag “Allocate VAT (VAT expenses are accepted separately)” is set (Fig. 4), then VAT is taken into account separately in the subaccounts of account 19 “VAT on purchased assets” and is included in expenses as the debt to the supplier is repaid. In the absence of a flag, VAT is included in the cost of goods (work, services) and is accepted as an expense as part of their cost. If received goods (work, services) are not accepted as expenses, then VAT on such supplies is also not accepted as expenses.

Rice. 4.

Recognition of expenses for the purchase of goods can be implemented according to one of three options (Fig. 5):
. “On payment to the supplier” - expenses are recognized according to the later of the documents “Receipt of inventories” or “Extract” with payment to the supplier;
. “Upon write-off” - expenses are recognized according to the later of the “Sales” or “Extract” documents with payment to the supplier;
. “Upon receipt of income” - expenses are recognized according to the latest of the documents “Sales”, “Statement” with payment to the supplier, “Statement” with payment from the buyer (receipt of income from sales),

Rice. 5

There are also several recognition options available. material costs(Fig. 6):

. “On payment to the supplier” - expenses are recognized at the later of the moment of receipt of materials (document “Receipt of Inventory”) or payment to the supplier (document “Extract”);

. “Upon write-off” - expenses are recognized at the later of the moment of transfer of materials into production (document “Movement of Inventory”) or payment to the supplier;

“Reduce expenses for the balance of work in progress” - expenses are recognized at the latest of the moments of transfer of materials into production or payment to the supplier, but the expenses of the current month are reversed (by the document “Closing the month”) by the amount of the increase in the balance of work in progress compared to the previous month (according to documents “ Work in progress").

3.4. Selecting an object of taxation: income or income reduced by the amount of expenses

Let us immediately note that you can select an object of taxation both before the transition to the simplified tax system and during its application. In the second case, the organization will exchange one object for another (in compliance with the established procedure).

The choice of an object of taxation should be approached quite seriously, because at this moment the organization actually carries out its own tax planning. And the amount of tax that will be paid in the future depends on the correctness of the decision.

Let us conduct a comparative analysis in relation to each taxable object in Table 5.

Table 5 - Comparative analysis for each taxable object

Not all expenses incurred can be taken into account when determining the tax base, but only those specified in paragraph 1 of Art. 346.16 Tax Code of the Russian Federation.

As you can see, it is beneficial to use the object of taxation “income” if expenses are small.

If, in the course of activity, large expenses are expected, which can be taken into account when calculating the “simplified” tax, then it is better to choose income minus expenses as the object of taxation.

So, in order to plan the tax burden when paying a “simplified” tax, you need to predict the types and approximate amount of expenses for the near future, as well as take into account other advantages.

Let us illustrate the above with a practical example.

For example, entrepreneur K.M. Ivanov works for the simplified tax system with the object of taxation “income”, carrying out the activities of transporting passengers by taxi.

An entrepreneur needs to determine which tax object is more profitable to apply (income or income minus expenses) in order to determine whether he needs to change his object to another from the beginning of the new year. He plans to carry out his activities with the same intensity.

For the analysis, he decided to take as a basis his indicators of income and expenses for the third quarter of 2010.

His income amounted to 80,000 rubles. And the expenses taken into account for taxation are 55,000 rubles, of which:

33,000 rub. - for car rental;

14,000 rub. - for fuels and lubricants;

3000 rub. - on current repairs car;

450 rub. - for compulsory pension insurance;

4550 rub. - other expenses taken into account under clause 1 of Art. 346.16 Tax Code of the Russian Federation.

Having made the appropriate calculation, K.M. Ivanov determined that according to results III quarter of 2010, with the object “income”, the tax amount turned out to be 600 rubles higher. (4350 rubles - 3750 rubles) than with the object “income minus expenses”.

As we see, the benefit is in this case is insignificant - only 600 rubles, and tax accounting when switching to the taxation object “income minus expenses” will become significantly more complicated. Therefore, the entrepreneur decided not to change the object of taxation from January 1, 2011.

When choosing an object of taxation, it is also necessary to take into account the fact that in the subject of the Russian Federation in which the organization is registered, reduced tax rates may be established for certain categories of "simplified" taxation entities that apply the object of taxation "income minus expenses." In this case, the minimum tax rate can be 5% (clause 2 of Article 346.20 of the Tax Code of the Russian Federation).

From January 1, 2009, a taxpayer has the right annually (from the beginning of a new tax period) to change the object of taxation, regardless of the duration of application of the simplified tax system. Such changes have been made to paragraph 2 of Art. 346.14 of the Tax Code of the Russian Federation by Federal Law of November 24, 2008 N 208-FZ. IN new edition clause 2 art. 346.14 of the Tax Code of the Russian Federation applies to legal relations arising from January 1, 2008 (clause 2 of article 2 of the said Law). This means that, regardless of when an organization began to apply the simplified tax system, it has the right to change the object of taxation from January 1, 2009, if it submits the appropriate application before December 20, 2008.

Let us recall that before such changes were made to the Tax Code of the Russian Federation, taxpayers could change the object of taxation only if they worked for the simplified tax system for three years from the beginning of its application (clause 2 of article 346.14 of the Tax Code of the Russian Federation).

A decision on which taxable object will be used must be made before the start of the tax period in which the organization first began to apply the simplified tax system. This is required by paragraph. 2 p. 1 art. 346.13 Tax Code of the Russian Federation.

The selected object of taxation is indicated in the application for transition to a simplified taxation system, which is submitted in the period from October 1 to November 30 of the year preceding the year in which the simplified tax system began to be applied. Its form was approved by Order of the Federal Tax Service of Russia dated April 13, 2010 N ММВ-7-3/182@.

But what if, after submitting such an application, but before the start of the tax period, it was decided to change the selected object of taxation? Then you need to notify tax office until December 20 of the year preceding the year in which you will apply the simplified tax system for the first time (this follows from paragraph 2 of clause 1 of article 346.13 of the Tax Code of the Russian Federation).

It is prohibited to change the object of taxation during the year (clause 2 of Article 346.14 of the Tax Code of the Russian Federation).

According to the position of the regulatory authorities, the new organization cannot be the legal successor of the reorganized legal entity in terms of the taxation system in the form of the simplified tax system. Thus, she can begin working for the simplified tax system from the date of her registration by submitting an application for this within the time limits established by clause 2 of Art. 346.13 Tax Code of the Russian Federation.