Usn 6 percent accounting

Are you here: Declaration on UTII

With a simplified taxation system of 6%, the object of taxation is income. Single tax calculated on the basis of income received for the reporting (tax) period. For this, all incomes (except for non-taxable ones) are summed up, and tax is determined from them at the basic rate of 6%. Expenses with a simplified taxation system of 6% do not affect the amount of tax (except for tax deductions from the tax amount). However, this does not mean that you do not need to pay attention to the primary documents confirming the costs with a simplified taxation system of 6%. Entrepreneurs and organizations are obliged to comply with cash discipline reflecting in cash documents not only cash income, but also cash expenses. In addition, documents may be required in the event of various checks (including counter-checks), because they confirm your operations and your activities.

With a simplified taxation system of 15%, the amount of tax is determined based on income and expenses. Expenses mean reasonable and documented costs incurred by an entrepreneur or organization. But not all expenses can be counted. The expenses for which the taxpayer is entitled to reduce the income received are specified in Article 346.16 Tax Code RF.

Wherein a prerequisite recognition of income and expenses (with the object of taxation - income reduced by the amount of expenses) in general case is their payment.

How to choose an object of taxation?

It is beneficial to use the object of taxation “income” if the expenses are not high. In particular, as long as your expenses amount to no more than 60% of the amount of income, the amount of tax will be less when the object of taxation “income” is applied. When expenses make up more than 60% of income, it is more profitable to apply the object of taxation “income minus expenses”. In this case, you will pay less tax on the difference between income and expenses at the basic rate of 15% than if you paid tax only on income at the basic rate of 6%.

When determining the costs taken into account when calculating the tax base for the "simplified" tax, there are some nuances. The fact is that whole line costs that form the cost of products, works and services and are accounted for for tax purposes specified in Chapter 25 of the Tax Code of the Russian Federation, when determining the tax base to be taxed, is not excluded from the income received.

In accordance with paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, any costs are recognized as expenses, provided that they are made to carry out activities aimed at generating income.

An important condition regarding the recognition of expenses is contained in paragraph 2 of Art. 346.17

Of the Tax Code of the Russian Federation. Expenses of taxpayers are recognized as expenses after their actual payment... That is, in order for the costs incurred to be considered as expenses of business entities and to be accepted when calculating the tax, they must be paid.

The tax authorities proceed from the fact that given in Art. 346.16 of the Tax Code of the Russian Federation, the list of types of expenses is exhaustive and the costs not specified in it, when determining total income subject to taxation is not excluded from income. Therefore, many costs, traditional for the generally accepted system of taxation, cannot be accepted for calculating the "simplified" tax.

Determination of the composition of costs assumed in calculating the taxable base is important element calculation of the tax, so it is advisable to comment on these costs in more detail.

14.6.1. Expenses for the acquisition of fixed assets, intangible assets and the procedure for their reflection in the Book of Income Accounting

and expenses on the simplified tax system

In accordance with paragraphs. 1 p. 1 of Art. 346.16 of the Tax Code of the Russian Federation, when determining the object of taxation, an individual entrepreneur reduces the income received for the costs of the acquisition, construction and manufacture of fixed assets, as well as for the completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets (taking into account the provisions of clauses 3 and 4 Article 346.16 of the Tax Code of the Russian Federation).

Expenses for the acquisition, construction and manufacture of fixed assets, as well as for the completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition of intangible assets, the creation of intangible assets by the taxpayer himself, as provided for in clauses 1 and 2 of clause 1. 1 tbsp. 346.16 of the Tax Code of the Russian Federation, are determined in the manner prescribed by clauses 3 and 4 of Art. 346.16 of the Tax Code of the Russian Federation, p. 4 p. 2 art. 346.17 of the Tax Code of the Russian Federation, clauses 2.1 and 4 of Art. 346.25 of the Tax Code of the Russian Federation ..

Clause 4 of Art. 346.16 of the Tax Code of the Russian Federation established that for the purposes of Chapter 26.2 of the Tax Code of the Russian Federation, fixed assets include fixed assets that are recognized as depreciable property in accordance with Chapter 25 of the Tax Code of the Russian Federation.

For the purposes of Chapter 25 of the Tax Code of the Russian Federation, depreciable property is property that is owned by the taxpayer (unless otherwise provided by Chapter 25 of the Tax Code of the Russian Federation), is used by him to generate income and the cost of which is repaid by depreciation. Depreciable property is property with a term useful use more than 12 months and an initial cost of more than 40,000 rubles. (clause 1 of article 256 of the Code).

Clause 2 of Art. 256 of the Tax Code of the Russian Federation established that land and other objects of nature use (water, subsoil and other Natural resources), as well as inventories, goods, objects of work in progress capital construction, securities, financial instruments urgent transactions(including forward, futures contracts, option contracts). In this regard, the Ministry of Finance of Russia explained that, for example, the acquisition costs land plots do not apply to expenses for the acquisition of fixed assets (letter of the Ministry of Finance of the Russian Federation dated June 30, 2011 No. 03-11-06 / 2/101). Therefore, they should not be taken into account for the purposes of the tax paid in connection with the application of the simplified tax system. But in the event that a land plot is acquired for resale, it will be recognized as a commodity and the costs of its acquisition are taken into account when determining the tax base at the time of the sale of the plot in the manner prescribed by paragraphs. 23 p. 1 of art. 346.16 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated April 8, 2011 No. 03-11-06 / 2/46).

With regard to fixed assets acquired during the period of application of the simplified taxation system, the costs of their acquisition are taken into account from the moment these fixed assets are put into operation (clause 3 of article 346.16 of the Tax Code of the Russian Federation of the RF Code).

The cost of fixed assets and intangible assets purchased (constructed, manufactured, created by the taxpayer himself) are not included in expenses immediately, but in parts evenly throughout the year. In paragraph 3 of Art. 346.16 of the Tax Code of the Russian Federation states that expenses in relation to acquired (constructed, manufactured) fixed assets during the period of application of the simplified taxation system are accepted from the moment these fixed assets are put into operation. At the same time, during the tax period, expenses are taken for reporting periods in equal shares... These expenses are taken into account only for fixed assets and intangible assets used in the implementation of entrepreneurial activities.

The fixed assets acquired by the taxpayer before the transition to the simplified taxation system are taken into account in a different way. The cost of such fixed assets is included in the cost of their acquisition in next order:

- in relation to fixed assets with a useful life of up to three years inclusive - within one year of applying the simplified taxation system;

- in relation to fixed assets with a useful life of three to 15 years inclusive: during the first year of the application of the simplified taxation system - 50% of the cost, in the second year - 30% of the cost and in the third year - 20% of the cost;

- in relation to fixed assets with a useful life of more than 15 years - within ten years of applying the simplified taxation system in equal shares of the value of fixed assets.

The useful life of property, plant and equipment is determined based on the Classification of property, plant and equipment included in depreciation groups, approved by the decree of the Government of the Russian Federation of January 1, 2002 No. 1. True, not all fixed assets can be found in the named Classification. In this case, taxpayers can set the useful life of fixed assets independently in accordance with technical conditions and recommendations of manufacturers. Fixed assets, the rights to which are subject to state registration in accordance with the legislation Russian Federation, are taken into account in the expenses from the moment of the documented fact of submission of documents for registration of the specified rights. The specified provision regarding the mandatory fulfillment of the condition documentary evidence the fact of filing documents for registration does not apply to fixed assets put into operation before January 31, 1998.

Individual entrepreneurs have many questions whether it is possible to take into account the cost of acquiring ownership when calculating the tax under the simplified tax system real estate(buildings, non-residential premises), which they suffered before their registration in this capacity (that is, as individuals) and, accordingly, until they began to apply the simplified tax system.

When an individual acquires ownership of an item of fixed assets ( non-residential premises) before state registration as an individual entrepreneur, at this time he is not yet a taxpayer carrying out entrepreneurial activity... Consequently, the cost of acquiring a fixed asset when applied by individual an STS entrepreneur should not be counted. But if, after state registration as an individual entrepreneur and the beginning of the application of the simplified tax system, the costs of repairing this object of fixed assets are incurred, then the costs of repairing this building or premises carried out during the period of application of the simplified tax system can be taken into account when determining the tax base on the basis of paragraphs. 3 p. 1 of Art. 346.16 of the Tax Code of the Russian Federation, and the costs of their maintenance - in the form utility bills on the basis of nn. 5 p. 1 of Art. 346.16 of the Tax Code of the Russian Federation and Art. 254 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of the Russian Federation dated April 3, 2012 No. 03-11-11 / 114).

When fixed assets acquired after the transition to the simplified taxation system are sold before the expiration of three years from the date of their acquisition (for fixed assets with a useful life of more than 15 years - before the expiration of ten years from the date of their acquisition), then when calculating the effect of the transaction it is necessary to consider the following. Clause 3 of Article 346.16 of the Tax Code of the Russian Federation obliges to recalculate tax base for the entire period of use of such fixed assets from the moment of their acquisition to the date of sale (transfer), taking into account the provisions of Chapter 25 of the Tax Code of the Russian Federation and pay additional amount tax and interest.

Today specified norm is set out in the following edition:

"In the event of the sale (transfer) of acquired (constructed, manufactured, created by the taxpayer himself) fixed assets and intangible assets before the expiration of three years from the date of accounting for the costs of their acquisition (construction, manufacture, creation by the taxpayer himself) as part of expenses in accordance with this Chapter (in relation to fixed assets and intangible assets with a useful life of more than 15 years - before the expiration of 10 years from the date of their acquisition (construction, manufacture, creation by the taxpayer himself), the taxpayer is obliged to recalculate the tax base for the entire period of use of such fixed assets and intangible assets from the moment their accounting as part of the acquisition costs (construction, manufacture, creation by the taxpayer himself) before the date of sale (transfer), taking into account the provisions of Chapter 25 of the Tax Code of the Russian Federation and pay an additional amount of tax and penalties. "

Thus, the tax base is recalculated not only for fixed assets acquired after the transition to a simplified taxation system, but also for fixed assets acquired before the transition to a simplified taxation system, as well as for intangible assets.

In accordance with paragraphs. 2 p. 1 art. 346.16 of the Tax Code of the Russian Federation, when determining the object of taxation, an individual entrepreneur reduces the income received by expenses for the acquisition of intangible assets, as well as the creation of intangible assets by the taxpayer himself (taking into account the provisions of clauses 3 and 4 of article 346.16 of the Tax Code of the Russian Federation).

In accordance with paragraph 3 of Art. 257 of the Tax Code of the Russian Federation, the results acquired or created by the taxpayer are recognized as intangible assets intellectual activity and other objects intellectual property(exclusive rights to them) used in the production of products (performance of work, provision of services) or for the management needs of the organization for a long time (over 12 months).

To recognize an intangible asset, it is necessary to have the ability to bring to the taxpayer economic benefits(income), as well as the availability of duly executed documents confirming the existence of the intangible asset itself and the exclusive right of the taxpayer to the results of intellectual activity (including patents, certificates, other security documents, contract of assignment (acquisition) of a patent, trademark).

Expenses for the acquisition of intangible assets (intangible assets) are recognized under the simplified taxation system from the moment the intangible assets are accepted for accounting with the distribution of costs in equal shares during the tax period (clause 2, clause 3 of article 346.16 of the Tax Code of the Russian Federation).

Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n "On approval of the forms of the Book of accounting of income and expenses of organizations and individual entrepreneurs applying the simplified taxation system, the Book of accounting of income of individual entrepreneurs applying patent system taxation, and the Procedure for filling them out "are approved, in particular:

- the form of the Book of accounting of income and expenses of organizations and individual entrepreneurs applying the simplified taxation system (hereinafter - the Book of accounting of income and expenses for the simplified taxation system);

- the procedure for filling out the Book of accounting of income and expenses of organizations and individual entrepreneurs using the simplified taxation system (hereinafter - the Procedure for filling out the Book of accounting for income and expenses under the simplified tax system).

To reflect the costs of the acquisition (construction, manufacture) of fixed assets and the acquisition (creation by the taxpayer himself) of intangible assets taken into account when calculating the tax base for tax for the reporting (tax) period, Section II is provided in the Book of Income and Expenses under the STS.

Section II "Calculation of expenses for the acquisition (construction, manufacturing) of fixed assets and for the acquisition (creation by the taxpayer himself) of intangible assets taken into account when calculating the tax base for tax for the reporting (tax) period" as an object of taxation "income reduced by the amount of expenses".

When filling out this section, the taxpayer indicates the reporting (tax) period for which the costs of the acquisition (construction, manufacture, creation by the taxpayer himself) of fixed assets and intangible assets are calculated, which are taken into account when calculating the tax base for the tax (I quarter, six months, 9 months, year).

Expenses for the acquisition, construction and manufacture of fixed assets, as well as for completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition of intangible assets, the creation of intangible assets by the taxpayer himself, provided for in paragraphs. 1 and p. 2 p. 1 art. 346.16 of the Tax Code of the Russian Federation, are determined in the manner prescribed by clause 3 and clause 4 of Art. 346.16 of the Tax Code of the Russian Federation, p. 4 p. 2 art. 346.17 of the Tax Code of the Russian Federation, clause 2.1 and clause 4 of Art. 346.25 of the Tax Code of the Russian Federation.

Expenses for the acquisition (construction, manufacture) of fixed assets, completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets, accounted for in the manner prescribed by clause 3 of Art. 346.16 of the Tax Code of the Russian Federation, reflected in last number the reporting (tax) period in the amount of the amounts paid. At the same time, during the tax period, expenses are taken for the reporting periods in equal shares. These expenses are taken into account only for fixed assets and intangible assets used in the implementation of entrepreneurial activities.

Expenses for the acquisition (construction, manufacturing) of fixed assets, completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets are reflected in the section by positional method separately for each object.

Section II "Calculation of expenses for the acquisition (construction, manufacture) of fixed assets and for the acquisition (creation by the taxpayer himself) of intangible assets taken into account when calculating the tax base for tax for the reporting (tax) period" :

- column 1 indicates serial number operations;

- column 2 indicates the name of the object of fixed assets or intangible assets in accordance with technical data sheet, inventory cards and other documents for an item of fixed assets or intangible assets;

- column 3 indicates the date, month and year of payment for the object of fixed assets or intangible assets on the basis of primary documents (payment orders, receipts for cash receipts, other documents confirming the fact of payment);

- column 4 indicates the date, month and year of submission of documents for state registration objects of fixed assets, the rights to which are subject to state registration in accordance with the legislation of the Russian Federation (with the exception of fixed assets put into operation before January 31, 1998);

- column 5 indicates the date, month, year of commissioning (acceptance by accounting) an item of fixed assets or intangible assets;

- column 6 indicates the initial cost of the acquired (constructed, manufactured) object of fixed assets during the period of application of the simplified taxation system and the initial cost of the acquired (created by the taxpayer himself) object of intangible assets during the period of application of the simplified taxation system, which are determined in the manner prescribed by the regulatory legal acts about accounting.

The initial cost of the acquired (constructed, manufactured) fixed asset during the period of application of the simplified taxation system is reflected in column 6 in the reporting (tax) period in which one of the following events occurred most recently:

The initial cost of the acquired (created by the taxpayer himself) object of intangible assets during the period of application of the simplified taxation system is reflected in column 6 in the reporting (tax) period in which one of the following events occurred most recently:

a) acceptance of the object of intangible assets for accounting;

b) payment (completion of payment) of acquisition costs (creation by the taxpayer himself) of an object of intangible assets.

In accordance with paragraph 4 of Art. 346.16 of the Tax Code of the Russian Federation, the costs of completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets for the purposes of Chapter 26.2 of the Tax Code of the Russian Federation are determined taking into account the provisions of clause 2 of Art. 257 of the Tax Code of the Russian Federation, which established what relates to the specified costs.

Expenses for completion, additional equipment, reconstruction, modernization and technical re-equipment are reflected in column 6 in the reporting (tax) period in which one of the following events occurred most recently:

a) commissioning of an item of fixed assets;

b) submission of documents for state registration of rights to an item of fixed assets;

c) payment (completion of payment) of expenses for the acquisition (construction, manufacture) of an item of fixed assets.

- column 7 indicates the useful life of the object of fixed assets or intangible assets, determined in the manner prescribed by paragraph 3 of Art. 346.16 of the Tax Code of the Russian Federation.

For fixed assets and intangible assets acquired (erected, manufactured, created by the taxpayer himself) and put into operation (accepted for accounting) during the application of the simplified taxation system, column 7 is not completed.

- column 8 indicates:

a) the residual value of the acquired (constructed, manufactured) fixed assets, as well as acquired (created by the taxpayer himself) intangible assets before the transition to a simplified taxation system, accounted for in accordance with paragraphs. 3 p. 3 art. 346.16 of the Tax Code of the Russian Federation;

b) the costs of completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets acquired before the transition to a simplified taxation system, accounted for in accordance with paragraphs. 1 . 3 tbsp. 346.16 of the Tax Code of the Russian Federation.

In accordance with paragraph 3 of Art. 346.16 of the Tax Code of the Russian Federation, if a taxpayer switched to a simplified taxation system with an object of taxation in the form of "income reduced by the amount of expenses", from other taxation regimes, the value of fixed assets and intangible assets is taken into account in the established clause 2.1 and clause 4 of Art. 346.25 of the Tax Code of the Russian Federation.

When switching to a simplified system of taxation of an organization from general regime taxation in column 8 as of the date of such a transition, the residual value of each acquired (constructed, manufactured) fixed asset and acquired (created by the organization itself) intangible asset, which were paid before the transition to the simplified taxation system, is reflected in the form of the difference between the purchase price (construction, manufacturing created by the organization itself) and the amount of accrued depreciation in accordance with the requirements of Chapter 25 of the Tax Code of the Russian Federation.

In the transition to a simplified taxation system of an organization that applies the taxation system for agricultural producers (unified agricultural tax) in accordance with Chapter 26.1 of the Tax Code of the Russian Federation, column 8 as of the date of this transition reflects the residual value of each acquired (constructed, manufactured) fixed asset and acquired ( created by the organization itself) of an intangible asset, determined on the basis of their residual value on the date of transition to the payment of the unified agricultural tax, reduced by the amount of expenses determined in the manner provided for in paragraphs. 2 p. 4 art. 346.5 of the Tax Code of the Russian Federation, for the period of application of Chapter 26.1 of the Tax Code of the Russian Federation.

When switching to a simplified taxation system for an organization that applies a taxation system in the form of a single tax on imputed income for certain types of activities in accordance with Chapter 26.3 of the Tax Code of the Russian Federation, column 8 as of the date of this transition reflects the residual value of each acquired (constructed, manufactured) fixed asset and the acquired (created by the organization itself) intangible asset before the transition to a simplified taxation system in the form of the difference between the purchase price (construction, manufacture, creation by the organization itself) of a fixed asset and an intangible asset and the amount of depreciation accrued in accordance with the procedure, established by law Of the Russian Federation on accounting, for the period of application of the taxation system in the form of a single tax on imputed income for certain types of activities.

The residual value of each acquired (constructed, manufactured) fixed asset and acquired (created by the organization itself) intangible asset before the transition to the simplified taxation system is indicated in column 8 in the reporting (tax) period of application of the simplified taxation system in which one of the most recent following events:

a) commissioning of an object of fixed assets (acceptance of an object of intangible assets for accounting);

b) submission of documents for state registration of rights to an item of fixed assets;

c) payment (completion of payment) of expenses for the acquisition (construction, manufacture, creation by the taxpayer himself) of an object of fixed assets and intangible assets.

Expenses for the completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets acquired before the transition to the simplified taxation system are reflected in column 8 in the reporting (tax) period in which, during the period of application of the simplified taxation system, one of the following occurred last events:

a) commissioning of an item of fixed assets;

b) submission of documents for state registration of rights to an item of fixed assets;

c) payment (completion of payment) of expenses for the acquisition (construction, manufacture) of an item of fixed assets.

Individual entrepreneurs, when switching from other taxation regimes to a simplified taxation system, have the right to apply the rules established for organizations when determining the residual value;

- column 9 indicates the number of quarters of operation in tax period paid and put into operation (accepted for accounting) object of fixed assets or intangible assets;

- column 10 indicates the share of the cost of the acquired (erected, manufactured, created by the taxpayer himself) object of fixed assets or intangible assets, taken into expenses in accordance with paragraph 3 of Art. 346.16

The Tax Code of the Russian Federation for the tax period;

- column 11 indicates the share of the cost of the acquired (erected, manufactured, created by the taxpayer himself) object of fixed assets or intangible assets, taken into expenses in each quarter of the reporting (tax) period, determined as the ratio of the data in column 10 to the data in column 9. Value this indicator rounded to the second decimal place;

- column 12 reflects the amount of expenses for the acquisition (construction, manufacture) of fixed assets, completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as the costs of the acquisition (creation by the taxpayer himself) of intangible assets, included in the composition of expenses accounted for when calculating the tax base for tax for each quarter of the tax period.

At the same time, for items of fixed assets or intangible assets acquired (erected, manufactured, created by the taxpayer himself) and put into operation (accepted for accounting) during the application of the simplified taxation system, this amount is determined as the product of columns 6 and 11 divided by 100 ...

For items of fixed assets and intangible assets acquired (erected, manufactured, created by the taxpayer himself) before the transition to the simplified taxation system, this amount is determined as the product of columns 8 and 11, divided by 100.

The amount of expenses related to each quarter of the tax period under this column is reflected in the last day of the reporting (tax) period in column 5 of Section I of the Book of Income and Expenses under the STS;

- column 13 reflects the amount of expenses for the acquisition (construction, manufacture) of fixed assets, completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as the costs of the acquisition (creation by the taxpayer himself) of intangible assets, included in the composition of expenses accounted for when calculating the tax base for the tax period. This amount expenses is defined as the product of columns 12 and 9;

- column 14 reflects the amount of expenses for the acquisition (construction, manufacture) of fixed assets, completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as the costs of the acquisition (creation by the taxpayer himself) of intangible assets, accounted for as expenses, when calculating the tax base for tax for previous tax periods (data in column 13 of this section for previous tax periods).

- column 15 reflects the remaining part of the acquisition costs (construction, manufacture, creation by the taxpayer himself) of fixed assets and intangible assets, subject to write-off in subsequent tax periods (column 8 column 13 column 14).

- column 16 indicates the date, month and year of disposal (sale) of the item of fixed assets or intangible assets.

On the final line of this section for the reporting (tax) period, the sum of the values of the indicators of columns 6, 8, 12 15 is reflected.

14.6.2. Expenses in the form of rent (lease) payments

When calculating the tax paid in connection with the use of the simplified tax system, individual entrepreneurs who use income reduced by the amount of expenses as an object of taxation, have the right to take into account expenses in the form of rental (including leasing) payments for leased (including leased) property on the basis of paragraphs. 4 p. 1 art. 346.16 of the Tax Code of the Russian Federation.

In accordance with Art. 606 of the Civil Code of the Russian Federation under a lease (property lease) agreement, the lessor (landlord) undertakes to provide the lessee (tenant) with the property for a fee for temporary possession and use or for temporary use. Can be leased land and other standalone natural objects, enterprises and other property complexes, buildings, structures, equipment, vehicles and other things that do not lose theirs natural properties in the process of using them (non-consumable things).

Under leasing activities means the type of investment activity for the acquisition of property and its leasing.

Lease agreement - an agreement under which the lessor (hereinafter

- the lessor) undertakes to acquire the property specified by the lessee (hereinafter referred to as the lessee) from the seller specified by him and provide the lessee with this property for a fee for temporary possession and use (Federal Law of October 29, 1998 No. 164-FZ "On Leasing").

But it often happens that the tenant has no debt for rent, and even, on the contrary, pays in advance. In what period are such costs taken into account?

Advances paid to the landlord will not be an expense until the service is received. After all, until this has happened, it is impossible to say with certainty whether the services will be provided at all. The contract may be terminated, the counterparty, for one reason or another, may not fulfill its obligations, etc., therefore, the costs incurred will not be taken into account when calculating the tax. Therefore, in this case, rental costs are recognized after each month of actual use of the leased property. They are recognized on a straight-line basis throughout the term of the lease agreement (letter of the Ministry of Finance of the Russian Federation dated March 30, 2012 No. 03-11-06 / 2/49), because expenses are recognized as documented expenses, and the primary document confirming costs incurred, will be drawn up only at the time the service is provided.

Also, when applying the object of taxation in the form of income reduced by the amount of expenses, on the basis of paragraphs. 4 p. 1 art. 346.16 of the Tax Code of the Russian Federation, payments for land lease can be taken into account as part of expenses taken into account when determining the object of taxation, as they are actually paid (letter of the Ministry of Finance of the Russian Federation of June 7, 2008 No. 03-11-04 / 2/91).

14.6.3. Material costs

Article 254 of the Tax Code of the Russian Federation, to which chapter 26.2 of the Tax Code of the Russian Federation refers, to material costs, in particular, includes the following costs of the taxpayer:

- for the purchase of raw materials and (or) materials used in the production of goods (performance of work, provision of services) and (or) forming their basis or being a necessary component in the production of goods (performance of work, provision of services);

- for the purchase of materials used for packaging and other preparation of manufactured and (or) sold goods (including pre-sale preparation); to other production and household needs(testing, control, maintenance, operation of fixed assets and other similar purposes);

- for the purchase of tools, gadgets, inventory, devices, laboratory equipment, overalls and other property that is not depreciable property. The cost of such property is included in the composition of material costs in full amount as it is put into operation.

The latter may include:

1) cash register tapes, ink ribbon and ink for the KKT printing mechanism;

2) the cost of purchasing workwear for organizing public catering;

3) the cost of purchasing disinfectants, soap, toilet paper, buckets, rags, brooms, rubber gloves, etc.;

- for the purchase of components subject to installation, and (or) semi-finished products subject to additional processing from the taxpayer;

- for the purchase of fuel, water and energy of all types spent for technological purposes, generation (including by the taxpayer himself for production needs) all types of energy, heating of buildings, as well as the costs of transformation and transmission of energy;

- for the purchase of works and services of a production nature carried out outside organizations or individual entrepreneurs, as well as for the performance of these works (provision of services) by the structural divisions of the taxpayer.

Works (services) of a production nature include the performance of certain operations for the production (manufacture) of products, the performance of work, the provision of services, the processing of raw materials (materials), control over compliance with the established technological processes, maintenance of fixed assets and others similar works... The services of a production nature can also include the costs of services for maintenance KKT carried out under contracts with technical service centers.

Works (services) of a production nature also include transport services third-party organizations (including individual entrepreneurs), as well as structural divisions of the taxpayer himself for the transportation of goods within the organization, in particular, the movement of raw materials (materials), tools, parts, blanks, other types of goods from the base (central) warehouse to workshops (departments) and delivery finished products in accordance with the terms of agreements (contracts).

Material costs are taken into account in a manner similar to that provided for in Art. 254 of the Tax Code of the Russian Federation. According to this article, expenses for the purchase of fuel, water and energy of all types are taken into account on the basis of an agreement with the energy supplying organization, concluded in accordance with The Civil Code RF (or another document, for example, an invoice) and reflecting the supply of electricity and other types of energy. The costs of purchasing water are taken into account in a similar manner.

In accordance with paragraphs. 1 p. 2 art. 346.17 of the Tax Code of the Russian Federation, material costs (including costs for the purchase of raw materials and materials) are recognized at the time of debt repayment by writing off Money from the taxpayer's current account, payments from the cash desk, and in case of another method of debt repayment - at the time of such repayment. A similar procedure applies to the payment of interest for the use of borrowed funds (including bank loans) and when paying for the services of third parties.

In the Book of Records of Income and Expenses for STS material expenses are reflected in column 5 as expenses actually paid by the taxpayer for the purchase of commodity material values and subject to the acceptance of these values. Therefore, in the event that an individual entrepreneur issued money to his employee against a report on the purchase of goods and materials, he will be able to recognize the costs of their acquisition at the time of approval. advance report the employee, since at the moment when the funds are only issued on account, the expenses have not yet been made and the employee has a debt. In addition, at this moment there are still no documents confirming the costs incurred for the purchase of goods and materials.

And when an employee purchases inventory items at his own expense, their value can be taken into account in expenses in reporting period repayment of the debt to the employee by the organization (letter of the Ministry of Finance of the Russian Federation dated January 17, 2012 No. 03-11-11 / 4).

14.6.4. Labor costs

Based on pp. 6 p. 1 and p. 2 of Art. 346.16 of the Tax Code of the Russian Federation, individual entrepreneurs using the simplified taxation system, when determining the tax base, can reduce the income received for expenses related to wages, in the manner prescribed by Art. 255 of the Tax Code of the Russian Federation.

In accordance with paragraphs. 1 p. 2 art. 346.17 of the Tax Code of the Russian Federation, labor costs are recognized at the time of debt repayment by writing off funds from the taxpayer's current account, payments from the cash desk, and in case of another method of debt repayment, at the time of such repayment.

It will also not be possible to take into account the deductions for creating reserves for the upcoming payment of vacations to employees and (or) in the reserve for the payment of annual remuneration for length of service, because the taxpayer using the cash method of determining income, expenses will be accepted only after their payment (letter from the Ministry of Finance of the Russian Federation of 8 June 2011 No. 03-11-06 / 2/90).

Also, based on the norms of Article 255 of the Tax Code of the Russian Federation, the accrued salary, which includes personal income tax, is reflected in the taxpayer's expenses on labor remuneration. Thus, personal income tax are taken into account in labor costs under the simplified taxation system after the actual payment of income to the employee and the transfer of tax to the budget (subparagraphs 1 and 3 of paragraph 2 of article 346.17 of the Tax Code of the Russian Federation).

The entire amount should be reflected in the Book of Income and Expenses under the simplified tax system in column 5 wages after the actual payment, including the amount of personal income tax withheld from wages.

14.6.5. Expenses for payment of the cost of goods purchased for further sale

In accordance with paragraphs. 23 p. 1 of art. 346.16 of the Tax Code of the Russian Federation, an individual entrepreneur applying the simplified tax system with an object of taxation in the form of "income reduced by the amount of expenses" when determining the object of taxation in accordance with paragraphs. 23 p. 1 of art. 346.16 of the Tax Code of the Russian Federation reduces the income received by the costs of paying for the cost of goods purchased for further sale (reduced by the amount of costs specified in paragraph 8 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation), as well as costs associated with the acquisition and sale specified goods, including the costs of storage, maintenance and transportation of goods.

Thus, the cost of goods taken into expenses under the simplified taxation system must be reduced by the amount of VAT paid upon their purchase (subparagraph 23 of paragraph 1 of article 346.16 of the Tax Code of the Russian Federation). This is due to the fact that given tax accounted for under a separate expense item (subparagraph 8 of paragraph 1 of article 346.16 of the Tax Code of the Russian Federation). Moreover, according to paragraphs. 2 p. 2 art. 346.17 of the Tax Code of the Russian Federation, the costs of paying for the cost of goods purchased for further sale are taken into account as the specified goods are sold.

Expenses directly related to the sale of these goods, including the costs of storage, maintenance and transportation, are accounted for as expenses after their actual payment.

Clause 3 of Art. 268 of the Tax Code of the Russian Federation determines that when selling goods, the taxpayer has the right to reduce income from such transactions by the cost sold goods defined in the following order. When implementing purchased goods- for the cost of purchasing these goods, determined in accordance with the accepted accounting policies for tax purposes one of following methods valuations of purchased goods:

- at the cost of the first in time of acquisition (FIFO);

- on average cost;

- at the cost of a unit of goods.

14.6.6. Expenses for the payment of benefits for temporary disability in accordance with the legislation of the Russian Federation

Section 183 Labor Code The Russian Federation guarantees to the employee that in case of temporary disability, the employer pays the employee a temporary disability benefit, the amounts and conditions of payment of which are established by federal laws.

The procedure for calculating and paying benefits for compulsory social insurance of citizens working in organizations and for individual entrepreneurs using special tax regimes, regulated by Law No. 255-FZ.

In accordance with Part 2 of Art. 3 of Law No. 255-FZ, temporary disability benefits to insured persons (employees) are paid in the following order:

- at the expense of the insured (employers) - the first three days of temporary disability are paid;

- at the expense of the FSS of the Russian Federation, the period of temporary disability is paid, starting from the fourth day of temporary disability. In fact, this amount is paid by the employer from his own funds, but in the future he has the right to reimburse it by reducing insurance premiums in the FSS RF in the order of Part 2 of Art. 15 of Law No. 212-FZ.

The possibility of accounting for expenses for the payment of benefits for temporary disability in accordance with the legislation of the Russian Federation to individual entrepreneurs applying the simplified tax system with the object of taxation "income minus expenses" is provided for in paragraphs. 6 p. 1 of Art. 346.16 of the Tax Code of the Russian Federation.

The possibility of accounting for expenses for the payment of temporary disability benefits in accordance with the legislation of the Russian Federation to individual entrepreneurs applying the simplified tax system with the object of taxation "income" is provided for (clause 2, clause 3.1 of article 346.21 of the Tax Code of the Russian Federation.

So, taxpayers who have chosen "income" as the object of taxation, reduce the amount of tax (advance tax payments) calculated for the tax (reporting) period by the amount, in particular:

- expenses for the payment in accordance with the legislation of the Russian Federation of temporary disability benefits (with the exception of accidents at work and occupational diseases) for the days of temporary disability of the employee, which are paid at the expense of the employer and the number of which is established Federal law dated December 29, 2006 No. 255-FZ "On compulsory social insurance in the event of temporary disability and in connection with maternity ", in the part not covered by insurance payments made to employees by insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to carry out the corresponding type of activity, under contracts with employers in favor of employees in case their temporary incapacity for work (except for accidents at work and occupational diseases) for days of temporary incapacity for work, which are paid at the expense of the employer and the number of which is established by the Federal Law of December 29, 2006 No. 255-FZ "On compulsory social insurance in case of temporary incapacity for work and in connection with motherhood. "

14.6.7. The procedure for accounting for expenses on compulsory pension (social, medical) insurance by taxpayers applying the simplified tax system with the object of taxation "income" and the reflection of insurance contributions, temporary disability benefits and payments (contributions) under voluntary personal insurance contracts in the Book of Income and Expenses

Prior to January 1, 2013, the amount of tax (advance tax payments) calculated for the tax (reporting) period could be reduced by taxpayers by the amount of insurance premiums for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory medical insurance, compulsory social insurance against accidents at work and occupational diseases paid (within the calculated amounts) for the same period of time in accordance with the legislation of the Russian Federation, and also in the amount of temporary disability benefits paid to employees.

At the same time, the amount of tax (advance tax payments) could not be reduced by more than 50%. This restriction did not apply to individual entrepreneurs who do not make payments and other remuneration to individuals and pay insurance premiums to Pension Fund Of the Russian Federation and funds of compulsory health insurance in the amount determined based on the cost insurance year.

This followed from par. 2 p. 3 art. 346.21 of the Tax Code of the Russian Federation.

From January 1, 2013, para. 2 p. 3 art. 346.21 of the Tax Code of the Russian Federation has ceased to be in force in accordance with the changes introduced by the Federal Law of June 25, 2012 No. 94-FZ "On Amendments to Parts One and Two of the Tax Code of the Russian Federation and legislative acts Russian Federation".

Instead, clause 3 of Art. 346.21 of the Tax Code of the Russian Federation was supplemented by clause 3.1, which, in particular, provides that taxpayers who have chosen "income" as an object of taxation shall reduce the amount of tax (advance tax payments) calculated for the tax (reporting) period by the amount: a ) insurance contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory health insurance, compulsory social insurance against accidents at work and occupational diseases, paid (within the calculated amounts) in this tax (reporting) period in accordance with the legislation of the Russian Federation;

b) expenses for the payment, in accordance with the legislation of the Russian Federation, of benefits for temporary disability (except for accidents at work and occupational diseases) for the days of temporary disability of the employee, which are paid at the expense of the employer and the number of which is established by the Federal Law of December 29, 2006 No. No. 255-FZ "On compulsory social insurance in case of temporary disability and in connection with maternity", in the part not covered by insurance payments made to employees by insurance companies that have licenses issued in accordance with the legislation of the Russian Federation to carry out the corresponding type of activity, under contracts with employers in favor of employees in case of their temporary disability (except for accidents at work and occupational diseases) for days of temporary disability, which are paid at the expense of the employer and the number of which is established adopted by the Federal Law of December 29, 2006 No. 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood";

c) payments (contributions) under voluntary personal insurance contracts concluded with insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation for the implementation of the corresponding type of activity, in favor of employees in case of their temporary disability (with the exception of accidents at work and occupational diseases) for days of temporary incapacity for work, which are paid at the expense of the employer and the number of which is established by the Federal Law of December 29, 2006 No. 255-FZ "On compulsory social insurance in case of temporary incapacity for work and in connection with motherhood." Specified payments(contributions) reduce the amount of tax (advance tax payments) if the amount of insurance payment under such contracts does not exceed the amount of temporary disability benefits determined in accordance with the legislation of the Russian Federation (except for accidents at work and occupational diseases) for the days of temporary disability of the employee , which are paid at the expense of the employer and the number of which is established by the Federal Law of December 29, 2006 No. 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood."

In this case, the amount of tax (advance tax payments) cannot be reduced by the amount specified in this paragraph costs by more than 50%.

Individual entrepreneurs who have chosen "income" as the object of taxation and do not make payments and other remuneration to individuals, reduce the amount of tax (advance tax payments) on paid insurance contributions to the Pension Fund of the Russian Federation and Federal fund compulsory health insurance in fixed size.

Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n "On the approval of the forms of the Book of accounting of income and expenses of organizations and individual entrepreneurs applying the simplified taxation system, the Book of accounting of income of individual entrepreneurs applying the patent taxation system, and the Procedure for filling them out" (hereinafter - Order Ministry of Finance of the Russian Federation of October 22, 2012 No. 135n) approved, in particular:

- the form of the Book of accounting of income and expenses of organizations and individual entrepreneurs applying the simplified taxation system (Appendix No. 1 to the Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n);

- The procedure for filling out the Book of Incomes and Expenses of Organizations and Individual Entrepreneurs Applying the Simplified Taxation System (Appendix No. 2 to the Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n).

Section IV of the Books of Incomes and Expenses of Organizations and Individual Entrepreneurs applying the simplified taxation system is specially provided for reflecting the expenses provided for in clause 3.1 of Art. 346.21

Of the Tax Code of the Russian Federation, reducing the amount of tax paid in connection with the application of a simplified taxation system (advance tax payments) for the reporting (tax) period. "

Section IV of the Books of Incomes and Expenses of Organizations and Individual Entrepreneurs applying the simplified taxation system is filled in by the taxpayer who has chosen "income" as the object of taxation.

V this section reflects insurance premiums paid to employees temporary disability benefits and payments (contributions) under voluntary personal insurance contracts, provided for in clause 3.1 of Art. 346.21 of the Tax Code of the Russian Federation, reducing the amount of tax paid in connection with the application of a simplified taxation system (advance tax payments).

In this case, the corresponding columns reflect the following information:

- in column 1 - the serial number of the registered operation;

- in column 2 - the date and number of the primary document on the basis of which the registered operation was carried out;

- in column 3 - the period for which the payment of insurance premiums was made, the payment of temporary disability benefits provided for in columns 4 - 9;

- in column 4 - insurance contributions for compulsory pension insurance. Individual entrepreneurs who do not make payments and other remuneration to individuals reflect in this column paid insurance contributions to the Pension Fund of the Russian Federation in the amount determined based on the cost of the insurance year (that is, based on the later changes made to clause 3.1 of article 346.21 Of the Tax Code of the Russian Federation - in a fixed amount).

Individual entrepreneurs making payments and other remuneration to individuals reflect in this column the insurance premiums paid to the Pension Fund of the Russian Federation for themselves in the amount determined based on the cost of the insurance year (that is, based on the later changes made to clause 3.1 of Art. 346.21 of the Tax Code of the Russian Federation - in a fixed amount), and paid (within the calculated amounts) insurance premiums for individuals.

- in column 5 - insurance contributions for compulsory social insurance in case of temporary disability and in connection with motherhood;

- in column 6 - insurance premiums for compulsory health insurance. Individual entrepreneurs who do not make payments and other charges

awards to individuals, reflect in this column paid insurance contributions to the Federal Compulsory Medical Insurance Fund in the amount determined based on the cost of the insurance year (that is, based on the later changes made to clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation - in a fixed amount ).

Individual entrepreneurs making payments and other remuneration to individuals reflect in this column the insurance premiums paid to the Federal Compulsory Medical Insurance Fund for themselves in the amount determined based on the cost of the insurance year (i.e., based on the later changes made to cl. 3.1 article 346.21 of the Tax Code of the Russian Federation in a fixed amount) and paid (within the calculated amounts) insurance premiums for individuals;

- in column 7 - insurance contributions for compulsory social insurance against industrial accidents and occupational diseases;

- in column 8 - the costs of payment in accordance with the legislation of the Russian Federation of temporary disability benefits (except for accidents at work and occupational diseases) for the days of temporary disability of the employee, which are paid at the expense of the employer and the number of which is established by the Federal Law of December 29 2006 No. 255-FZ "On compulsory social insurance in case of temporary disability and in connection with maternity", in the part not covered by insurance payments made to employees by insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to carry out the relevant type of activity, under contracts with employers in favor of employees in case of their temporary incapacity for work (except for accidents at work and occupational diseases) for days of temporary incapacity for work, which are paid at the expense of the employer and the number of cats orykh established by the Federal Law of December 29, 2006 No. 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood";

- in column 9 - payments (contributions) under voluntary personal insurance contracts concluded with insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to carry out the corresponding type of activity, in favor of employees in case of their temporary incapacity for work (except for accidents at work and occupational diseases) for days of temporary disability, which are paid at the expense of the employer and the number of which is established by the Federal Law of December 29, 2006 No. 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood." These payments (contributions) reduce the amount of tax (advance tax payments) if the amount of insurance payment under such contracts does not exceed the amount of temporary disability benefit determined in accordance with the legislation of the Russian Federation (except for accidents at work and occupational diseases) for days of temporary incapacity for work of the employee, which are paid at the expense of the employer and the number of which is established by the Federal Law of December 29, 2006 No. 255-FZ "On compulsory social insurance in case of temporary incapacity for work and in connection with motherhood";

- in column 10 - the total amount of insurance premiums paid to employees of temporary disability benefits and payments (contributions) under voluntary personal insurance contracts for the reporting (tax) period (corresponds to the sum of the values of the indicators of the final lines for the reporting (tax) period in columns 4 9) ...

14.6.8. Insurance expenses for employees, property

and responsibility

An individual entrepreneur on the basis of paragraphs. 7 p. 1 of Art. 346.16 of the Tax Code of the Russian Federation for the purpose of calculating the tax under the simplified taxation system takes into account the costs of all types of compulsory insurance of employees, property and liability.

These costs are taken into account in the manner prescribed by Art. 263 of the Tax Code of the Russian Federation (clause 2 of Art. 346.16 of the Tax Code of the Russian Federation), for calculating income tax.

Property insurance can be voluntary and mandatory. Therefore, insurance premiums include insurance premiums for all types of compulsory insurance, as well as for a number of types of voluntary property insurance.

In Art. 263 of the Tax Code of the Russian Federation provides an open list of costs for voluntary insurance. In particular, it lists the following types voluntary insurance:

- means of transport (water, air, land, pipeline), including leased ones, the maintenance costs of which are included in the costs associated with production and sale;

- cargo;

- fixed assets for industrial purposes(including leased ones), intangible assets, capital construction in progress (including leased ones);

- risks associated with the performance of construction and installation works;

- inventories;

- harvest of agricultural crops and animals;

- other property used by the taxpayer when carrying out activities aimed at generating income;

- liability for harm or liability under the contract, if such insurance is a condition for the taxpayer to carry out activities in accordance with the international obligations of the Russian Federation or generally accepted international requirements;

– property interests related to the circulation of bank cards issued (issued) by the taxpayer, in cases of losses of the insured as a result of third parties conducting transactions using counterfeit, lost or stolen from bank card holders, debiting funds based on forged slips or receipts of an electronic terminal confirming the operations by the holder of a bank card, carrying out other illegal transactions with bank cards;

- export credits and investments from business and (or) political risks;

- other types of voluntary property insurance, if, in accordance with the legislation of the Russian Federation, such insurance is a condition for the taxpayer to carry out his activities.

But the list of types of compulsory insurance, the costs of which can be taken into account for the purpose of income tax, Art. 263 does not contain the Tax Code of the Russian Federation. It only states that if the entrepreneur incurred expenses for compulsory insurance(established by the legislation of the Russian Federation), then such expenses are included in other expenses within the limits of insurance rates approved in accordance with the legislation of the Russian Federation and the requirements international conventions... And if such tariffs are not approved, then the costs of compulsory insurance are included in other costs in the amount of actual costs.

The costs specified in Art. 263 of the Tax Code of the Russian Federation voluntary types insurance is included in other expenses in the amount of actual costs.

14.6.9. Value added tax amounts

by purchased goods

Individual entrepreneurs using the simplified taxation system are not recognized as VAT taxpayers, with the exception of (clause 3 of article 346.11 of the Tax Code of the Russian Federation) VAT:

- payable when importing goods into the territory of the Russian Federation and other territories under its jurisdiction;

- paid in accordance with Article 174.1 of the Tax Code of the Russian Federation, which establishes the specifics of calculating and paying VAT to the budget when carrying out operations in accordance with a simple partnership agreement (agreement on joint activities), an investment partnership agreement, an agreement trust management property or concession agreement on the territory of the Russian Federation.

Chapter 26.2 of the Tax Code of the Russian Federation allows to take into account the amount of VAT on purchased goods, works and services as part of the entrepreneur's expenses (clause 8 of clause 1 of article 346.16 of the Tax Code of the Russian Federation). This permission is unconditional, that is, not limited by any additional conditions, the fulfillment of which is necessary for the acceptance of such amounts in the composition of expenses.

In accordance with paragraph 2 of Art. 346.11 of the Tax Code of the Russian Federation, organizations applying the simplified taxation system are not recognized as VAT taxpayers (with the exception of value added tax payable in accordance with the Tax Code of the Russian Federation when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, as well as value added tax , paid in accordance with Article 174.1 of the Tax Code of the Russian Federation).

Since the organization applying the simplified tax system is not a VAT payer, it is not obliged to keep records of received and issued invoices, purchase books and sales books (although at the same time suppliers applying common system taxation and being VAT payers, by virtue of the provisions of Ch. 21 of the Tax Code of the Russian Federation are obliged to issue invoices to the buyer).

In this case, the question arises whether it is necessary for an individual entrepreneur to have an invoice in order to include VAT amounts in expenses under paragraphs. 8 p. 1 art. 346.16 of the Tax Code of the Russian Federation.

The Ministry of Finance of the Russian Federation expressed the point of view that is needed. So, in his letter dated September 24, 2008 No. 03-11-04 / 2/147, he indicated that the recognition of expenses in the form of VAT amounts by a taxpayer applying the simplified tax system is made on the basis of documents confirming the actual payment of tax amounts, invoices , as well as subject to the rules for filling them out.

Also in the letter of the Federal Tax Service of the Russian Federation for Moscow dated June 28, 2006 No. 18-11 / 3 / [email protected] it was indicated that the reduction for taxation purposes by the tax paid in connection with the application of the simplified tax system of income received by the taxpayer in the form of VAT amounts on purchased goods (works and services) is made on the basis of documents confirming the actual payment of VAT amounts, invoices issued by sellers upon purchase a taxpayer of goods (works, services), and subject to the recognition of the expenses themselves, that is, in the presence of consignment notes, acts of acceptance and transfer of work performed and acts on the provision of services.

Although in a later letter of the Federal Tax Service of the Russian Federation for Moscow it is said that the amount of VAT can be taken into account as part of expenses in the presence of invoices and payment orders (letter of the Federal Tax Service of the Russian Federation for Moscow dated July 19, 2011 No. 16-15 / [email protected]).

And the Ministry of Finance of the Russian Federation in a letter dated January 18, 2010 No. 03-11-11 / 03 indicated that the primary documents on the basis of which entries are made in the Book of Income and Expenses under the simplified tax system are a bank statement on transactions on the taxpayer's current account or an expense cash order, as well as the document on the basis of which the funds were debited.

Judicial practice also comes to the conclusion that there is no need to have an invoice available.

For example, in the judgment of the Ninth Arbitration appellate court of September 21, 2006, September 28, 2006 No. 09AP-11644/2006-AK (by resolution of the Federal Antimonopoly Service of the Moscow District of January 10, 2007, January 17, 2007 No. KA-A40 / 13179-06 this decision left unchanged) the court indicated that the Tax Code of the Russian Federation does not provide for mandatory confirmation the costs of paying VAT specified in paragraphs. 8 p. 1 art. 346.16 of the Tax Code of the Russian Federation, invoices, since persons applying the simplified taxation system are not VAT payers and are not subject to the provisions of Art. 169 of the Tax Code of the Russian Federation regarding registration and accounting of invoices, keeping a purchase book, etc. Therefore, persons applying the simplified taxation system have the right to confirm their costs of paying VAT to suppliers not only with invoices, but also with other documents.

If an individual entrepreneur bears material costs in connection with the acquisition of any material assets or purchases goods for resale, when filling out column 5 of the Book of Income and Expenses under the simplified tax system, he indicates separate lines:

- the cost of material expenses to be included in the composition of expenses (or, accordingly, the cost of goods to be included in the composition of expenses);

- the amount of VAT.

This is explained in the letters of the Ministry of Finance of the Russian Federation dated January 18, 2010 No. 03-11-11 / 03, dated December 2, 2009 No. 03-11-06 / 2/256.

If an individual entrepreneur is not a VAT payer, but nevertheless mistakenly sells its products with VAT, then the amounts of this tax received from buyers are paid to the budget in accordance with the generally established procedure. At the same time, the amounts of tax paid to suppliers when purchasing goods, works, services will be deducted when calculating with the VAT budget (clause 5 of article 173 of the Tax Code of the Russian Federation). But only, in the opinion of tax authorities, in such a situation, the amount of VAT, even if paid to the budget, cannot be taken into account as part of the expenses of the unincorporated business.

The tax authorities indicate that the list of expenses accounted for in reducing the income received is established by clause 1 of Art. 346.16 ch. 26.2 of the Tax Code of the Russian Federation. The amounts of VAT received and paid to the budget, in the case of issuing an invoice to the buyer with the allocation of the amount of VAT, are not provided for by Art. 251 chapters 25 and art. 346.16 chapter 26.2 of the Tax Code of the Russian Federation.

At the same time, for some reason they forget about pp. 22, clause 1 of Article 346.16 of the Tax Code of the Russian Federation, which permits taking into account the amounts of taxes and fees paid in accordance with the legislation of the Russian Federation on taxes and fees as part of expenses.

Taxpayers applying the simplified taxation system are not required to issue invoices.

14.6.10. Interest on loans and borrowings, as well as expenses

for payment of services of credit institutions

According to paragraphs. 9 p. 1 of Art. 346.16 of the Tax Code of the Russian Federation to the costs taken into account when application of the simplified tax system the object of taxation "income reduced by the amount of expenses" includes interest paid for the provision of funds (loans, borrowings) for use, as well as expenses associated with payment for services rendered credit institutions, including those related to the sale foreign currency when collecting taxes, fees, penalties and fines at the expense of the taxpayer's property in the manner prescribed by Art. 46 of the Tax Code of the Russian Federation.

In this case, the costs specified in paragraphs. 9 p. 1 of Art. 346.16 of the Tax Code of the Russian Federation, are accepted in the manner prescribed by Art. 269 of the Tax Code of the Russian Federation (clause 2 of article 346.16 of the Tax Code of the Russian Federation).

Please note that from January 1, 2015, amendments to Art. 269 of the Tax Code of the Russian Federation by the Federal Law of December 28, 2013 No. 420-FZ "On Amendments to Article 27.5-3 of the Federal Law" On the Market valuable papers"and parts one and two of the Tax Code of the Russian Federation" (hereinafter - Law No. 420-FZ).

In addition, in 2015, Art. 269 of the Tax Code of the Russian Federation was once again subjected to changes related to the adoption of the Federal Law of March 8, 2015 No. 32-FZ "On Amendments to Part Two of the Tax Code of the Russian Federation" (hereinafter - Law No. 32-FZ).

Article 269 of the Tax Code of the Russian Federation (as amended by Laws No. 420-FZ, No. 32-FZ) defines the specifics of accounting for interest on debt obligations for tax purposes. In accordance with clause 1.1 of Art. 269 of the Tax Code of the Russian Federation with respect to debt obligations recognized in accordance with the Tax Code of the Russian Federation as a controlled transaction, concluded from January 1, 2015, the taxpayer has the right to:

to recognize as income the interest calculated on the basis of the actual rate on such debt obligations, if this rate exceeds minimum value interval limit values, established by clause 1.2 of Art. 269 of the Tax Code of the Russian Federation;

to recognize as an expense the interest calculated based on the actual rate on such debt obligations, if this rate is less maximum value the range of limit values established by clause 1.2 of Art. 269 of the Tax Code of the Russian Federation.

If the conditions established by the above paragraphs of clause 1.1 of Art. 269 of the Tax Code of the Russian Federation, for debt obligations arising from transactions recognized in accordance with the Tax Code of the Russian Federation controlled transactions, income (expense) is a percentage calculated based on the actual rate, taking into account the provisions of Section V.1 of the Tax Code of the Russian Federation.

At the same time, for the purposes of clause 1.1 of Art. 269 of the Tax Code of the Russian Federation, the following intervals of limit values are established interest rates for debt obligations:

1) for debt obligations issued in rubles:

on a debt obligation, drawn up in rubles and arising as a result of a transaction recognized as controlled in accordance with paragraph 2 of Art. 105.14 Art. 269 of the Tax Code of the Russian Federation, - from 0 to 180% (for the period from January 1 to December 31, 2015), from 75 to 125% (starting from January 1, 2016) of the key rate The Central Bank Russian Federation;

on a promissory note, drawn up in rubles and not specified in par. 2 clause 1.1 of Art. 269 of the Tax Code of the Russian Federation, - from 75% of the refinancing rate of the Central Bank of the Russian Federation to 180% of the key rate of the Central Bank of the Russian Federation (for the period from January 1 to December 31, 2015), from 75 to 125% (starting from January 1, 2016) the key rate of the Central Bank of the Russian Federation;

2) for a debt obligation in euros - from the European Interbank Offer Rate (EURIBOR) in euros, increased by 4 percentage points, to the EURIBOR rate in euros, increased by 7 percentage points;

3) on a promissory note drawn up in Chinese yuan- from the Shanghai Interbank Offer Rate (SHIBOR) in RMB increased by 4 percentage points to the SHIBOR rate in RMB increased by 7 percentage points;

4) for a promissory note issued in pounds sterling - from the LIBOR rate in pounds sterling increased by 4 percentage points to the LIBOR rate in pounds sterling increased by 7 percentage points;

5) for a promissory note in Swiss francs or Japanese yens - from the LIBOR rate in the corresponding currency, increased by 2 percentage points, to the LIBOR rate in the corresponding currency, increased by 5 percentage points;

6) for a debt obligation issued in other currencies not specified in paragraphs. 1 - pp. 5 clause 1.1 of Art. 269 of the Tax Code of the Russian Federation, - from the LIBOR rate in US dollars, increased by 4 percentage points, to the LIBOR rate in US dollars, increased by 7 percentage points.

In order to apply clause 1.2 of Art. 269 of the Tax Code of the Russian Federation:

1) in respect of debt obligations for which the rate is fixed and does not change during the entire validity period promissory note, the key rate of the Central Bank of the Russian Federation (LIBOR rate, EURIBOR rate, SHIBOR rate) means the corresponding rate in effect on the date of raising funds or other property in the form of a debt obligation;

2) in relation to debt obligations not specified in paragraphs. 1 clause 1.2 of Art. 269 of the Tax Code of the Russian Federation, the key rate of the Central Bank of the Russian Federation (LIBOR rate, EURIBOR rate, SHIBOR rate) means the corresponding rate in effect on the date of recognition of income (expenses) in the form of interest in accordance with this chapter;

3) in relation to the intervals of the limit values of interest rates on debt obligations established by paragraphs. 2 - 6 p. 1.2 of Art. 269 of the Tax Code of the Russian Federation, the LIBOR rate is accepted (EURIBOR rate, SHIBOR rate) for a period that is most consistent with the term of the debt obligation specified in clause 1.1 of Art. 269 of the Tax Code of the Russian Federation.

Also in accordance with paragraphs. 9 p. 1 of Art. 346.16 of the Tax Code of the Russian Federation includes expenses related to payment for services rendered by credit institutions.

In accordance with the Federal Law of December 2, 1990 No. 395-1 "On Banks and banking", (hereinafter - Law No. 395-1) a bank is a credit organization that has exclusive right collectively implement the following Bank operations: attraction of funds of individuals and legal entities to deposits, placement these funds on its own behalf and at its own expense on terms of repayment, payment, urgency, opening and maintaining bank accounts individuals and legal entities. Consequently, the costs of paying for the services of banks are subject to acceptance when calculating the "simplified" tax.

Taxpayer's expenses for collection cash proceeds can be attributed to the provided paragraphs. 9 p. 1 of Art. 346.16 of the Tax Code of the Russian Federation, costs associated with payment for services provided by credit institutions. And the conversion costs and bank transfers can be taken when calculating the "simplified" tax, as the cost of the services of credit institutions.

14.6.11. The amounts of customs payments paid when importing goods into the customs territory of the Russian Federation and not subject to

refund to the taxpayer

In accordance with paragraphs. 11 p. 1 art. 346.16 of the Tax Code of the Russian Federation, individual entrepreneurs who apply the simplified tax system with the object of taxation "income minus expenses" can take into account the amounts of customs payments paid when importing goods into the customs territory of the Russian Federation and not subject to refund to the taxpayer in accordance with customs legislation RF.

Customs legislation includes:

- customs legislation of the customs union;

- the legislation of the Member States of the customs union (clause 2, article 1 of the Customs Code of the customs union (hereinafter referred to as the TC CU)), which is applied to the extent not regulated by the customs legislation of the customs union. For example, in this case, the Federal Law of November 27, 2010 No. 311-FZ "On customs regulation in the Russian Federation" (hereinafter - Law No. 311-FZ) applies.

In accordance with Art. 70 of the Customs Code of the CU, customs payments include:

1) import customs duty;

2) export customs duty;

3) value added tax levied on the import of goods into the customs territory of the Russian Federation;

4) excise tax levied on the import of goods into the customs territory of the Russian Federation;

5) customs fees.

In accordance with paragraph 2 of Art. 346.17 of the Tax Code of the Russian Federation, expenses are recognized as expenses after their actual payment.

For the purposes of Chapter 26 of the Tax Code of the Russian Federation, payment for goods (works, services) and (or) property rights the termination of the obligations of the taxpayer of the purchaser of goods (works, services) and (or) property rights to the seller, which is directly related to the supply of these goods (performance of works, provision of services) and (or) the transfer of property rights. In this case, expenses are taken into account as part of expenses, taking into account following features: expenses for payment of the cost of goods purchased for further sale are accounted for as the specified goods are sold.

Please note that the VAT paid when importing goods into the territory of the Russian Federation is:

- on the one hand - the amount of VAT on goods purchased by the taxpayer (subparagraph 8 of paragraph 1 of article 346.16 of the Tax Code of the Russian Federation);

- and on the other hand - the customs payment paid when importing goods into the customs territory of the Russian Federation (subparagraph 3 of paragraph 1 of article 70 of the Customs Code of the Customs Union, subparagraph 11 of paragraph 1 of article 346.16 of the Tax Code of the Russian Federation).

In accordance with Art. Art. 171 and 172 of the Tax Code of the Russian Federation, taxpayers have the right to reduce total amount VAT calculated in accordance with Art. 166 of the Tax Code of the Russian Federation in relation to operations for the sale of goods (works, services) on the territory of the Russian Federation, for the amount of VAT paid when importing goods into the territory of the Russian Federation, after the imported goods are registered in the presence of documents confirming the payment of these amounts, and if the use of these goods for the implementation of transactions subject to value added tax.

However, a taxpayer applying the simplified tax system is not entitled to deduct VAT that was paid when importing goods.

So, the Ministry of Finance of the Russian Federation, in a letter dated January 26, 2012 No. 03-07-14 / 10, indicated that since the amount of VAT paid is subject to the VAT taxpayer's reflection as tax deduction v tax return on value added tax, approved by Order of the Ministry of Finance of Russia dated October 15, 2009 No. 104n, and a taxpayer who switched to the USN is not a VAT taxpayer and, accordingly, does not submit such a declaration, the specified amount of tax is not accepted for deduction.

And the Ministry of Economic Development of the Russian Federation in a letter dated July 27, 2011 No. OG-D05-627 indicated that taxpayers applying the simplified tax system will not be able to deduct the tax paid upon import.

For the procedure for accounting for the amounts of VAT paid when importing goods into the customs territory of the Russian Federation, see clause 13.6. 16 of this Book.

14.6.12. Travel expenses

In accordance with Art. 168 of the Labor Code of the Russian Federation in the case of sending to business trip the employer is obliged to compensate the employee:

- travel expenses;

- the cost of renting a dwelling;

– additional expenses associated with living out of place permanent residence(daily allowance);

- other expenses incurred by the employee with the permission or knowledge of the employer.

Note that the list of business travel expenses specified in Art. 168 of the Labor Code of the Russian Federation is open.

Travel expenses can be taken into account when calculating the tax base for the tax paid in connection with the use of the simplified tax system on the basis of paragraphs. 13 p. 1 of art. 346.16

Of the Tax Code of the Russian Federation. Moreover, according to paragraph 2 of Art. 346.16 of the Tax Code of the Russian Federation, these costs are accepted in the manner prescribed for the calculation of corporate income tax, in particular, Art. 264 of the Tax Code of the Russian Federation. In addition, the costs listed in paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation, are accepted subject to their compliance with the criteria specified in clause 1 of Art. 252 of the Tax Code of the Russian Federation.

The composition of expenses taken into account for the purpose of calculating tax on the simplified tax system in accordance with paragraphs. 13 p. 1 of art. 346.16 of the Tax Code of the Russian Federation, is similar to the composition of expenses specified in paragraphs. 12 p. 1 art. 264 of the Tax Code of the Russian Federation, adopted for the purpose of income tax.

So, in order to calculate the tax according to the simplified tax system, the following travel expenses are accepted, in particular, for:

- the employee's travel to the place of business trip and back to the place permanent work;

- renting a living space. Under this expense item, the employee's expenses for payment are also subject to reimbursement. additional services provided in hotels (for example, for hotel reservations). Exception - this expense item cannot be reimbursed for the following costs: for service in bars and restaurants, for room service, for the use of recreational and health facilities;

- the employee's residence outside his place of permanent residence (daily allowance). Currently, their rationing for profit tax purposes has been canceled;

- aerodrome fees. Their list is established by Order of the Ministry of Transport of Russia dated July 17, 2012 No. 241 "On air navigation and airport charges, service tariffs aircraft at airports and airspace Russian Federation".

The listed types of expenses may be incurred by an organization when an employee is sent on a business trip within the territory of the Russian Federation.

When sending an employee on a business trip outside the territory of the Russian Federation, other additional expenses, Related:

- registration and issuance of visas, passports, vouchers, invitations and other similar documents;

- payment of obligatory consular fees;

- payment of fees for the right of entry or transit road transport;

- the implementation of the costs of registration of a mandatory health insurance;

- making other mandatory payments and fees (paragraphs 5, 6, clauses 13, clauses 1, article 346.16 of the Tax Code of the Russian Federation, clause 23 of the Regulations on the specifics of sending workers on business trips, approved by the Government of the Russian Federation of October 13, 2008 No. 749 "On the specifics of sending employees on business trips" (hereinafter - the Regulation on business trips)).

Also, when sending an employee on a business trip abroad, one should take into account the specifics established by clauses 17 and 18 of the Regulations on Business Trips to determine the amount of daily allowances, in accordance with which daily allowances are paid:

- in the order and in the amount established for business trips across Russia - for the time of travel through the territory of the Russian Federation;

- in the manner and in the amount established for the country to which the posted worker is sent - from the day of crossing the border when leaving the Russian Federation;

- according to the norms established for the state to which the employee is sent - for the day of crossing the border between states when sent on a business trip to two or more foreign states.

The procedure and amount of reimbursement of travel expenses should be determined in collective agreement or local normative act(Part 2 of Art. 166 of the Labor Code of the Russian Federation). Such an act may be, in particular, an order of an individual entrepreneur on the norms of reimbursement of travel expenses or internal situation about business trips.

The list of expenses that can be attributed to travel expenses is not exhaustive.

The employer has the right to reimburse other expenses incurred by the employee with his permission or knowledge (subparagraph 13 of paragraph 1 of article 346.16 of the Tax Code of the Russian Federation, subparagraph 12 of paragraph 1 of article 264 of the Tax Code of the Russian Federation, paragraph 5 of part 1 of article 168 Labor Code of the Russian Federation, clause 11, clause 24 of the Regulations on business trips).

However, other expenses on business trips made by the employee with the permission of the employer for the purpose of calculating income tax may be taken into account on the basis of paragraphs. 49 clause 1 of Art. 264 of the Tax Code of the Russian Federation considering, in particular, that:

- the cases, procedure and amount of reimbursement of other expenses related to business trips should also be determined in a collective agreement or local regulatory act;

- reimbursement of other expenses related to business trips is carried out upon submission of documents confirming these expenses.

Considering that according to paragraph 2 of Art. 346.16 of the Tax Code of the Russian Federation, the costs specified in paragraphs. 5, 6, 7, 9 21, 34 p. 1 of Art. 346.16 of the Tax Code of the Russian Federation, are adopted in relation to the procedure provided for the calculation of income tax Art. Art. 254, 255, 263, 264, 265 and 269 of the Tax Code of the Russian Federation, it could be assumed that paragraphs. 49 p. 1 of art. 264 of the Tax Code of the Russian Federation would allow taking into account other business travel expenses.

However, according to the Federal Tax Service of the Russian Federation, the expenses taken into account for the purpose of taxation of profits under paragraphs. 49 p. 1 of art. 264 of the Tax Code of the Russian Federation, are not named in clause 1 of Art. 346.16 of the Tax Code of the Russian Federation and, therefore, do not reduce the object of taxation (income reduced by the amount of expenses) of a taxpayer applying the simplified tax system (letter of the Federal Tax Service of the Russian Federation of April 4, 2011 No. KE-4-3 / 5226). Therefore, accounting for other travel expenses when calculating tax under the simplified tax system may lead to a dispute with the tax authorities.

The ability to account for expenses on business trips of employees is associated with the availability of documents:

- registration of which is necessary before sending an employee on a business trip;

- which confirm the expenses incurred by the employee for the business trip.

The documents, the registration of which is necessary before sending an employee to a business trip, includes an order (order) to send the employee (employees) on a business trip. An order on sending on a business trip can be a decision of the employer, which he needs to take in order to send the employee on a business trip (paragraph 2, clause 3 of the Regulations on business trips). The order can be issued in the form No. T-9 (T-9a), approved by Resolution Goskomstat of Russia No. 1 dated January 5, 2004 or according to the form independently developed by the employer. It is used to register and record the direction of the employee (s) on a business trip (s). To be completed by the employee personnel service on the basis of a job assignment. In the order on sending on a business trip, the surname (s) and initials are indicated, structural subdivision, position (specialty, profession) of the traveler (s), as well as the purpose, time and place (s) of the business trip.

Please note that since January 8, 2015, employers are not obliged to issue a job assignment and a business trip certificate to employees who are sent on a business trip, due to the fact that the requirement for these documents has been canceled (clause 2 of the Decree of the Government of the Russian Federation of December 29, 2014 No. 1595). But employers can continue to apply. service assignments and travel certificates employees (for example, according to unified forms) if they have decided to continue using these forms. The above should be reflected by them in the accounting policy.

To the documents, the execution of which is necessary after the return of the employee from the business trip, an advance report on the amounts spent in connection with the business trip and make the final settlement on the cash advance issued to him before leaving on a business trip for travel expenses... Documents on the lease of premises are attached to the advance report, actual costs for travel (including payment for registration services travel documents and providing on trains bedding) and other expenses related to the business trip. For its registration, by the decree of the State Statistics Committee of Russia dated August 1, 2001 No. 55, it was approved uniform form No. AO-1;

The need for the employee to submit a report on the work performed on a business trip from January 8, 2015 has also been canceled.

Preparation of an advance report in violation of the requirements established by law, as well as the lack of required applications to the advance report (or their improper execution) entail the inconsistency of the advance report with the requirements of the legislation of the Russian Federation, and, accordingly, the amount of expenses indicated in it cannot be included in the composition of expenses for the purpose of taxation of profits, as it does not have proper documentary evidence. Such clarifications were given in the letters of the Federal Tax Service of the Russian Federation dated November 25, 2009 No. MN-22-3 / 890, the Ministry of Finance of the Russian Federation dated November 19, 2009 No. 03-03-06 / 1/764.

An individual entrepreneur who sends his employee on a business trip is an employer in relation to him. And an individual entrepreneur in relation to himself cannot act as an employer. Therefore, according to tax authorities, his trips within the territory of the Russian Federation and abroad, cannot be qualified as business trips, the costs of which are taken into account in the composition of business trips. This follows, for example, from the explanations of the Federal Tax Service of the Russian Federation for Moscow, given in a letter dated August 15, 2007 No. 18-1 / 3 / [email protected]

Therefore, an individual entrepreneur should take into account that if he is going to take into account the costs of travel and accommodation incurred in connection with his business trip then with very likely he will have to defend his point of view in court. We recommend that an individual entrepreneur contact the Ministry of Finance of the Russian Federation for clarification on this issue.

14.6.13. Expenses for notarization documents

Subparagraph 14 of clause 1 of Art. 346.16 of the Tax Code of the Russian Federation established that when determining the object of taxation, the taxpayer reduces the income received by paying the state and (or) private notary for the notarization of documents. In this case, such expenses are accepted within the tariffs approved in the prescribed manner.

In accordance with Article 22 of the Fundamentals of the Legislation of the Russian Federation on Notaries, for the performance of notarial actions, preparation of draft documents, issuance of copies (duplicates) of documents and execution technical work public notary notary office, charges a state fee at the rates established by the legislation of the Russian Federation. For the performance of actions when for them the legislative acts of the Russian Federation provide for a mandatory notarial form, a notary engaged in private practice charges a fee at rates corresponding to the size of the state fee provided for performing a similar action in a state notary office. In other cases, the tariff is determined by agreement between individuals and (or) legal entities and a notary.

The notarial act is recognized as completed after the payment of the state fee or the amount according to the tariff. That is, in most cases, in the event of the commission of notarial actions related to the production needs of an economic entity, you will have to pay a fee corresponding to the size of the state fee. The amount of the state fee charged for the performance of notarial acts is indicated in chapter 25.3 " National tax"Tax Code of the Russian Federation.

For the commission of actions for which the legislation of the Russian Federation does not provide for a mandatory notarial form, a notary working in a state notary office, as well as a notary engaged in private practice, officials specified in part 4 of Art. 1 of the Fundamentals of the Legislation of the Russian Federation on Notaries, they charge notary fees in the amount established in accordance with the requirements of Article 22.1 of the Fundamentals of Legislation of the Russian Federation on Notaries.

But the costs of notarization at rates exceeding those established by the Tax Code of the Russian Federation, when calculating under the simplified tax system, taxes will not be accepted.

In accordance with paragraphs. 20 p. 1 art. 346.16 of the Tax Code of the Russian Federation, when calculating the tax base for the tax paid in connection with the use of the simplified tax system, the costs can be reduced by the cost of advertising produced (purchased) and (or) sold goods (works, services), trademark and service mark. In this case, paragraph 2 of Art. 346.16 of the Tax Code of the Russian Federation, it is determined that these costs are accepted in the manner prescribed by Art. 264 of the Tax Code of the Russian Federation.

In accordance with the Federal Law of March 13, 2006 No. 38-FZ "On Advertising" (hereinafter - Law No. 38-FZ), advertising means information disseminated in any way, in any form and using any means, addressed to an indefinite circle of persons and aimed at drawing attention to the advertised object, generating or maintaining interest in it and promoting it on the market.

An indefinite circle of persons means those persons who cannot be predetermined as the recipient of advertising information and a specific side of the legal relationship arising from the sale of the advertising object. Such a sign of advertising information as its intended purpose for an indefinite circle of persons means that the advertisement does not indicate a certain person or persons for whom the advertisement was created and for whose perception the advertisement is directed (letter of the Federal Tax Service of the Russian Federation of April 25, 2007 No. SHT-6-03 / [email protected]"On the direction of letters to the Federal antimonopoly service dated January 23, 2006 No. AK / 582 "On advertising on souvenir products", dated October 30, 2006 No. AK / 18658" On advertising products "and dated April 5, 2007 No. АЦ / 4624" On the concept of "indefinite circle of persons").

Earlier, advertising costs were also taken into account when calculating the tax base for tax, but only as payment for services provided by third-party organizations. Now they are directly indicated in paragraphs. 20 p. 1 art. 346.16 of the Tax Code of the Russian Federation. In this regard, the question immediately arises about the need to ration these costs in order to calculate the tax when applying the simplified taxation system. The answer to this question is given by paragraph 2 of Art. 346.16 of the Tax Code of the Russian Federation. In accordance with it, standardized and other expenses are accepted in relation to the procedure provided for in Chapter 25 of the Tax Code of the Russian Federation for calculating corporate income tax. In particular, advertising costs are taken into account when calculating tax in accordance with paragraph 4 of Art. 264 of the Tax Code of the Russian Federation.

- expenses for participation in exhibitions, fairs, expositions, window dressing, sales exhibitions, sample rooms and showrooms, production of advertising brochures and catalogs containing information about the work and services performed and provided by the organization, and (or) about the organization itself , for a markdown on goods that have completely or partially lost their original qualities during exposure.

The taxpayer's expenses for the purchase (production) of prizes awarded to the winners of the drawings during the mass advertising campaigns, and other advertising expenses not mentioned above, incurred by him during the reporting (tax) period, for tax purposes are recognized in an amount not exceeding 1% of sales proceeds. In this case, the revenue is determined in accordance with Art. 249 of the Tax Code of the Russian Federation.

The income of an entrepreneur working under the simplified taxation system amounted to 178,000 rubles. The expenses taken into account when calculating the tax amounted to 78,000 rubles. Among these expenses, advertising expenses (not specified in paragraphs two to four of clause 4 of Article 264 of the Tax Code of the Russian Federation) amounted to 12,000 rubles. in view of VAT.

- 10 220 rubles. (12,000 - 1780). Thus, the taxable base for the tax will be:

RUB 178,000 - (78,000 rubles - 10,220 rubles) = 110,220 rubles.

Thus, standardized advertising costs are recognized in the reporting (tax) period in an amount not exceeding 1% of sales proceeds, determined in accordance with Art. 249 of the Tax Code of the Russian Federation (subparagraph 20 of paragraph 1 of article 346.16, paragraph 5 of paragraph 4 of article 264 of the Tax Code of the Russian Federation).

And in order to understand how much advertising costs can be taken into account when calculating the tax paid in connection with the use of the simplified tax system, it is necessary to calculate the standard - 1% of sales proceeds, determined in accordance with Art. 249 of the Tax Code of the Russian Federation.

But the income includes the amount of payments received on account of the forthcoming deliveries of goods (performance of work, provision of services) (advances). In this case, taxpayers have questions about what to do with the advertising standard if the advance received in one year was returned to the buyer the next year?

So, according to paragraph 1 of Art. 346.15 of the Tax Code of the Russian Federation, when the taxpayer applies the simplified tax system, income includes income from the sale of goods (works, services), property rights and non-operating income determined in accordance with Art. 249 and 250 of the Tax Code of the Russian Federation.

Clause 1 of Art. 346.17 of the Tax Code of the Russian Federation, it is established that the date of receipt of income from taxpayers applying the simplified tax system is the day of receipt of funds to accounts in banks and (or) to the cashier, receipt of other property (work, services) and (or) property rights, as well as repayment debt (payment) to the taxpayer in another way (cash method).

Thus, the amount of advance payment (advances) received for the supply of goods, performance of work, provision of services should be taken into account as part of income from sales by taxpayers applying the simplified tax system, when determining the tax base in the reporting (tax) period of their receipt.

In the event that the taxpayer returns the advances received from buyers (customers) for the amount to be returned, the income of the tax (reporting) period in which the refund was made (clause 1 of article 346.17 of the Tax Code of the Russian Federation) decreases.

Considering the above, taxpayers applying the simplified tax system, when calculating the above standard, within which it is possible to take into account certain types advertising expenses, as part of sales proceeds, should take into account the amount of advances received from buyers.

When returning in 2015 advances received from buyers (customers) in 2014, the standard for advertising costs in 2015 should be equal to 1% of the amount of income from sales (taking into account its reduction by the amount of the returned advance). Recalculation of the size of the above standard for 2014 into this case not produced.

EXAMPLE

An individual entrepreneur using the simplified taxation system received in 2014 income from sales in the amount of 1 million 600,000 rubles. In 2014, an individual entrepreneur received an advance payment of 600,000 rubles from a buyer for the upcoming delivery of goods. This amount was included in the income from sales when determining the tax base of an individual entrepreneur according to the simplified tax system in the reporting (tax) period of their receipt.

An individual entrepreneur applying the simplified tax system has the right to take into account the standardized costs on the basis of paragraphs. 20 p. 1 art. 346.16 of the Tax Code of the Russian Federation and clause 4 of Art. 264 of the Tax Code of the Russian Federation in an amount not exceeding 1% of proceeds from sales, determined in accordance with Art. 249 of the Tax Code of the Russian Federation.

Thus, the 2014 tax base for the tax paid in connection with the use of the simplified tax system was reduced by an individual entrepreneur by 16,000 rubles (1,600,000 x 1%).

Since the beginning of 2015, an individual entrepreneur has received income in the amount of 600,000 rubles. At the same time, the contract for the supply of goods was terminated and the individual entrepreneur returned the received prepayment in the amount of 400,000 rubles to the buyer.

In the event that an individual entrepreneur applying the simplified tax system returns the advances received from buyers (customers) for the amount to be returned, the income of the tax (reporting) period in which the refund was made (clause 1 of article 346.17 of the Tax Code of the Russian Federation) decreases.

Thus, for 2015 the limit of standardized expenses will be 2,000 rubles ((600,000 - 400,000) x 1%).

The recalculation of the size of the standard for 2014 is not made in this case.

14.6.15. Expenses for the payment of taxes and fees in accordance with the legislation on taxes and fees

In accordance with paragraphs. 22 p. 1 of art. 346.16 of the Tax Code of the Russian Federation, the amounts of taxes and fees paid in accordance with the legislation on taxes and fees are accounted for as part of the expenses of an organization applying the simplified tax system. An exception is the amount of tax payable in accordance with Chapter 26.2 of the Tax Code of the Russian Federation.

Tax is understood as a mandatory, individually free payment levied from organizations and individuals in the form of alienation of their property rights, economic management or operational management funds for financial security activities of the state and (or) municipalities(Clause 1 of Art. 8 of the Tax Code of the Russian Federation).

The collection means mandatory contribution, levied from organizations and individuals, the payment of which is one of the conditions for the commission in relation to payers of fees government bodies, bodies local government, other authorized bodies and officials legally meaningful action including providing certain rights or the issuance of permits (licenses) (clause 2 of article 8 of the Tax Code of the Russian Federation).

Consider the accounting procedure when calculating the tax paid in connection with the use of the simplified tax system, some types of expenses for the payment of taxes and fees, in particular:

1) the tax itself paid in connection with the use of the simplified tax system;

2) VAT, which is allocated in invoices issued to buyers of goods (works, services) by taxpayers who apply a simplified taxation system;

4) fees for environmental pollution natural environment;

5) the amount of taxes paid in accordance with the legislation foreign country.

1) In accordance with paragraphs. 22 p. 1 of art. 346.16 of the Tax Code of the Russian Federation as amended up to January 1, 2008, taxpayers who applied the simplified taxation system, when determining the tax base for tax, could take into account the amounts of taxes and fees paid in accordance with the legislation of the Russian Federation on taxes and fees as part of their expenses.

In this regard, taxpayers could reduce the income received by the amount of taxes and fees, from which they were not exempted due to the application of the simplified taxation system.

Since the list of costs given in paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation and being of a closed nature, did not contain the costs of paying the tax paid in connection with the use of the simplified tax system, taxpayers could not take these costs into account when determining the tax base.

However, subsequently, in paras. 22 p. 1 of art. 346.16 of the Tax Code of the Russian Federation, changes were made and this subparagraph began to provide for the possibility of accounting for the amounts of taxes and fees paid in accordance with the legislation on taxes and fees, with the exception of the amount of "simplified" tax paid in accordance with Chapter 26.2 of the Tax Code of the Russian Federation.

2) In accordance with paragraphs. 22 p. 1 of art. 346.16 of the Tax Code of the Russian Federation when calculating the tax paid in connection with the use of the simplified tax system, the organization has the right to take into account taxes as part of expenses if they are accrued in accordance with the legislation of the Russian Federation.

Thus, when determining the tax base, the expenses should take into account the amounts of only those taxes from which organizations applying the simplified tax system are not exempt.

In accordance with paragraphs. 1 p. 5 art. 173 of the Tax Code of the Russian Federation, the amount of VAT payable to the budget is calculated by persons who are not payers of this tax, if they issue an invoice to the buyer with the allocation of the tax amount. In this case, the amount of VAT indicated in the corresponding invoice transferred to the buyer of goods (works, services) is subject to payment to the budget.

And Art. 249 and Art. 251 of the Tax Code of the Russian Federation does not provide for a decrease in income from the sale of goods (works, services) and property rights by the amount of value added tax paid in the manner prescribed by paragraphs. 1 p. 5 art. 173 of the Tax Code of the Russian Federation.

Therefore, the amount of value added tax allocated in the invoices issued to buyers of goods (works, services) by taxpayers applying the simplified taxation system, and paid by them to the budget, are not taken into account when determining the tax base.

3) In accordance with Art. 346.16 of the Tax Code of the Russian Federation, taxpayers applying a simplified system with the object of taxation "income reduced by the amount of expenses" are entitled, when calculating the tax base for the tax paid in connection with the use of the simplified tax system, to take into account only those expenses that are provided for in paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation. In this case, expenses are taken into account, subject to their compliance with the criteria specified in paragraph 1 of Art. 252

Of the Tax Code of the Russian Federation, as well as in Art. 346.17 of the Tax Code of the Russian Federation.

The list of expenses established by clause 1 of Art. 346.16 of the Tax Code of the Russian Federation, is exhaustive.

In accordance with paragraphs. 22 p. 1 of art. 346.16 of the Tax Code of the Russian Federation, when determining the object of taxation, the taxpayer has the right to reduce the income received by the amount of taxes and fees paid in accordance with the legislation on taxes and fees.

Clause 5 of Art. 346.11 of the Tax Code of the Russian Federation established that organizations applying the simplified tax system are not exempt from the performance of their duties tax agents stipulated by the Tax Code of the Russian Federation.

According to paragraph 4 of Art. 226 of the Tax Code of the Russian Federation, tax agents are required to withhold the accrued amount of personal income tax directly from the taxpayer's income when they are actually paid.

Since the payment of the amounts of personal income tax at the expense of tax agents is not allowed, then according to paragraphs. 22 p. 1 of art. 346.16 of the Tax Code of the Russian Federation, the amount of this tax cannot be included in expenses that reduce the income received by the taxpayer organization.

Subparagraph 6 of paragraph 1 and paragraph 2 of Art. 346.16 of the Tax Code of the Russian Federation stipulates that taxpayers applying the simplified tax system, when determining the tax base, can reduce the income received for labor costs in the manner prescribed by Art. 255 of the Tax Code of the Russian Federation.

Based on the norms of Art. 255 of the Tax Code of the Russian Federation, the accrued salary, which includes personal income tax, is reflected in the expenses of the taxpayer for wages. Thus, the amounts of personal income tax are taken into account in labor costs under the simplified tax system after the actual payment of income to the employee and the transfer of tax to the budget (subparagraphs 1 and 3 of paragraph 2 of article 346.17 of the Tax Code of the Russian Federation).

These explanations follow from the letters: Federal Tax Service of the Russian Federation in Moscow dated September 14, 2010 No. 16-15 / [email protected], Ministry of Finance of the Russian Federation of June 25, 2009 No. 03-11-09 / 225.

4) In accordance with paragraph 1 of Art. 16 of the Federal Law of January 10, 2002 No. 7-FZ "On Environmental Protection" (hereinafter - Law No. 7-FZ) negative impact on environment is paid. Forms of payment for negative impact on the environment are determined by federal laws.

The types of negative impact on the environment include:

- emissions in atmospheric air pollutants and other substances;

- discharges of pollutants, other substances and microorganisms into surface water bodies, groundwater bodies and catchment areas;

- pollution of subsoil, soil;

- placement of production and consumption waste;

- environmental pollution by noise, heat, electromagnetic, ionizing and other types of physical influences;

- other types of negative impact on the environment.

In accordance with paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation, taxpayers who apply the simplified taxation system and have chosen “income reduced by the amount of expenses” as the object of taxation, reduce the income received to expenses in accordance with the list established by this article. It should be noted that specified list is closed and does not include such an indicator as payment for negative impact on the environment.

At the same time, we note that according to the Definition The Constitutional Court Of the Russian Federation dated December 10, 2002 No. 284-O "At the request of the Government of the Russian Federation on the verification of the constitutionality of the Resolution of the Government of the Russian Federation" On approval of the Procedure for determining the fee and its limiting sizes for environmental pollution, waste disposal, other types harmful effects"and Article 7 of the Federal Law" On the Enactment of Part One of the Tax Code of the Russian Federation "payment for negative impact on the environment is individually compensated and compensatory nature and is by its nature not a tax, but a fiscal levy. This board applies to obligatory payments of a non-tax nature, levied in public law.

In addition, the Federal Law of July 29, 2004 No. 95-FZ "On Amendments to Parts One and Two of the Tax Code of the Russian Federation and the invalidation of certain legislative acts (provisions of legislative acts) of the Russian Federation on taxes and fees" impact on the environment since 2005 has been excluded from the list of taxes and fees established by the legislation on taxes and fees.

Thus, given fee can not be taken into account in the costs of PP. 22 p. 1 of art. 346.16 of the Tax Code of the Russian Federation as part of the amount of taxes and fees paid in accordance with the legislation of the Russian Federation on taxes and fees.

However, according to paragraphs. 5 p. 1 of Art. 346.16 of the Tax Code of the Russian Federation, one of the types of costs taken into account when determining the object of taxation when applying the simplified taxation system is material costs. In this case, material costs are accepted in relation to the procedure provided for in Art. 254 of the Tax Code of the Russian Federation for the calculation of corporate income tax.

So, according to paragraphs. 7 p. 1 of Art. 254 of the Tax Code of the Russian Federation, material costs accounted for for tax purposes include, in particular, payments by a taxpayer for maximum permissible emissions (discharges) of pollutants into the environment and other similar costs.

Thus, taxpayers applying the simplified taxation system, when determining the object of taxation, can take into account the payment for environmental pollution within established standards as part of material costs.

5) We also note that from January 1, 2013, the changes introduced by the Federal Law of June 25, 2012 No. 94-FZ "On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation" came into force. In accordance with them, from the text of the norm of paragraphs. 22 p. 1 of art. 346.16 of the Tax Code of the Russian Federation, the words "Russian Federation" will be deleted. Consequently, from January 1, 2013, the amount of tax paid in accordance with the legislation of a foreign state, the taxpayer applying the simplified tax system will be entitled to recognize it as an expense when determining the tax base for the tax (subparagraph 22, paragraph 1 of article 346.16 of the Tax Code of the Russian Federation).

I would also like to draw your attention to the procedure for accounting by an individual entrepreneur applying the simplified tax system with the object of taxation "income minus expenses", expenses in the form of VAT amounts paid when importing goods into the customs territory of the Russian Federation when calculating tax according to the simplified tax system. Recall that VAT paid on the import of goods refers to the customs payment paid when importing goods into the customs territory of the Russian Federation (subparagraph 3 of paragraph 1 of article 70 of the Customs Code of the Customs Union, subparagraph 11 of paragraph 1 of article 346.16 of the Tax Code of the Russian Federation).

By this issue different points of view were expressed by the authorities. Let us present them visually in the form of a corresponding table.

At first glance, it does not matter on the basis of which of the listed subparagraphs the taxpayer has the right to take into account the costs of paying VAT when importing goods, because in the end they all provide an opportunity to take these costs into account for tax purposes under the simplified tax system. The essence of these differing points of view lies in the answer to another question - are the amounts of VAT on imported imported goods taken into account as part of the tax expense paid in connection with the use of the simplified tax system: imported goods or regardless of the fact of their implementation. That is, in what order is VAT on imported goods subject to accounting when calculating tax under the simplified tax system: as VAT on purchased goods, VAT as paid customs fee or VAT as paid tax.

First of all, let us pay attention to the fact that the Federal Tax Service of the Russian Federation for Moscow on this issue issued two clarifying letters with the same number, which are dated by the same number. Moreover, they contain two opposite conclusions:

- in a letter from the Federal Tax Service of the Russian Federation for Moscow dated August 3, 2011 No. 16-15 / [email protected]"On the procedure for writing off duties for goods when imported to the simplified tax system", it was concluded that if the taxpayer purchased goods for subsequent sale, then the costs associated with the acquisition of these goods (in particular, customs payments) should be taken into account as expenses as they are sold these goods. And subject to their actual payment to the seller. This position is also stated in the letter of the RF Ministry of Finance dated December 25, 2008 No. 03-11-05 / 312;

- in a letter from the Federal Tax Service of the Russian Federation for Moscow dated August 3, 2011 No. 16-15 / [email protected]"On the procedure for writing off VAT when importing goods into the customs territory of the Russian Federation", it is concluded that the costs in the form of VAT amounts paid when importing goods into the territory of the Russian Federation, in Art. 270 of the Tax Code of the Russian Federation are not mentioned, and, in addition, indicated amounts refer to customs payments, such costs are recognized in the amount actually paid in the manner prescribed by paragraphs. 3 p. 2 art. 346.17 of the Tax Code of the Russian Federation, regardless of the fact of the sale of imported goods on the territory of the Russian Federation (subparagraph 2 of paragraph 2 of article 346.17 of the Tax Code of the Russian Federation).

In this regard, we believe that the position of the Federal Tax Service of the Russian Federation in Moscow on this issue can be adjusted and one of the above letters withdrawn.

Let's try to analyze the presented legislative norms.

In accordance with para. 2 p. 2 art. 346.16 of the Tax Code of the Russian Federation, the costs specified in clauses 5, 6, 7, 9 21, 34 clauses 1 of Art. 346.16 of the Tax Code of the Russian Federation, are adopted in relation to the procedure provided for the calculation of corporate income tax Art. Art. 254, 255, 263, 264, 265 and 269 of the Tax Code of the Russian Federation.

In this case, in relation to the provisions of paragraphs. 11 p. 1 art. 346.16 of the Tax Code of the Russian Federation, the costs of paying customs duties should be applied in paragraphs. 1 p. 1 of Art. 264 of the Tax Code of the Russian Federation, according to which other expenses related to production and sale include the amounts of taxes and fees, customs duties and fees charged in accordance with the procedure established by the legislation of the Russian Federation, with the exception of those listed in Art. 270 of the Tax Code of the Russian Federation.

And this type of expense, such as the amount of VAT paid when importing goods into the territory of the Russian Federation, in Art. 270 of the Tax Code of the Russian Federation is not specified.

Subparagraph 11 of clause 1 of Art. 346.16 of the Tax Code of the Russian Federation is special regulation, which can be applied in this case. It is it that provides for the accounting of VAT as a customs payment, which corresponds to Art. 70 TC TC.

Consequently, in our opinion, such expenses can be recognized in the amount of the amounts actually paid in the manner prescribed by paragraphs. 3 p. 2 art. 346.17

Of the Tax Code of the Russian Federation, regardless of the fact of the sale of imported goods on the territory of the Russian Federation (subparagraph 2 of paragraph 2 of article 346.17 of the Tax Code of the Russian Federation).

Note that individual entrepreneurs applying the simplified tax system with the object of taxation "income", the amount of VAT paid when importing fixed assets into the territory of the Russian Federation is taken into account in the cost of the acquired fixed assets (letter of the Federal Tax Service of the Russian Federation of October 19, 2005 No. MM-6-03 / [email protected]"On the application of legislation on indirect taxes for the II and III quarters of 2005 ").

The basis of pp. 8 p. 1 art. 346.16

Of the Tax Code of the Russian Federation, pp. 11 p. 1 art. 346.16 of the Tax Code of the Russian Federation, paragraphs. 22 p. 1 of art. 346.16

Of the Tax Code of the Russian Federation

the amount of VAT on paid goods (work, services) purchased by the taxpayer and subject to inclusion in the composition of expenses in accordance with Art. 346.16 of the Tax Code of the Russian Federation and Art. 346.17 346.16 of the Tax Code of the Russian Federation Included in the costs of tax paid in connection with the use of the simplified tax system:

amounts of customs payments paid when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, and not subject to refund to the taxpayer in accordance with customs legislation Customs Union and the legislation of the Russian Federation on customs Included in the tax expense paid in connection with the use of the simplified tax system:

amounts of taxes and fees paid in accordance with the legislation of the Russian Federation on taxes and fees, with the exception of the amount of tax paid in accordance with Chapter 26.2 of the Tax Code of the Russian Federation

The essence of the position In accordance with paragraphs. 8 p. 1 art. 346.16 of the Tax Code of the Russian Federation for taxpayers applying the simplified tax system with the object of taxation “income minus expenses”, the amount of VAT on paid goods (work, services) shall be included in the composition of expenses.

For payers with a taxable object, “income” of VAT amounts is taken into account in the cost of goods.

In accordance with paragraphs. 11 and 23, paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation, taxpayers applying the simplified taxation system have the right, when determining the tax base, to take into account the amount of customs payments paid when importing goods into the customs territory of the Russian Federation and not subject to refund to the taxpayer in accordance with the customs legislation of the Russian Federation, as well as the costs of paying the cost of goods, purchased for further sale (reduced by the amount of costs specified in subparagraph 8 of paragraph 1 of article 346.16 of the Tax Code of the Russian Federation), and costs associated with the purchase and sale of these goods, including costs of storage, maintenance and transportation of goods. Based on pp. 3 p. 1 of Art. 70 of the Customs Code of the Russian Federation, customs payments include VAT levied on the import of goods into the customs territory of the Russian Federation.

By virtue of para. 2 p. 2 art. 346.16 of the Tax Code of the Russian Federation, the costs specified in paragraphs. 11 p. 1 art. 346.16 of the Tax Code of the Russian Federation, are adopted in the manner prescribed for the calculation of corporate income tax, Art. 264 of the Tax Code of the Russian Federation.

According to paragraph 2 of Art. 346.17 of the Tax Code of the Russian Federation, expenses of a taxpayer are recognized as expenses after their actual payment.

For the purposes of Ch. 26 of the Tax Code of the Russian Federation, payment for goods (works, services) and (or) property rights is recognized as the termination of the obligations of the taxpayer of the purchaser of goods (works, services) and (or) property rights to the seller, which is directly related to the supply of these goods (performance of work, provision of services ) and (or) the transfer of property rights. In this case, expenses are taken into account as part of expenses, taking into account the following features: expenses for paying for the cost of goods purchased for further sale, as the specified goods are sold.

Thus, if a taxpayer purchased goods for subsequent sale, then the costs associated with the acquisition of these goods (in particular, customs payments) should be accounted for as expenses as these goods are sold, subject to their actual payment to the seller.

According to paragraphs. 1 p. 1 of Art. 264 of the Tax Code of the Russian Federation, other costs associated with production and sale include the amounts of taxes and fees, customs duties and fees charged in accordance with the procedure established by the legislation of the Russian Federation, with the exception of those listed in Art. 270 of the Tax Code of the Russian Federation.

Since the costs in the form of VAT amounts paid when importing goods into the territory of the Russian Federation, in Art. 270 of the Tax Code of the Russian Federation are not mentioned, and in addition, the indicated amounts relate to customs payments, such costs are recognized in the amount actually paid in the manner prescribed by paragraphs. 3 p. 2 art. 346.17 of the Tax Code of the Russian Federation, regardless of the fact of the sale of imported goods in the territory of the Russian Federation (subparagraph 2 of paragraph 2 of article 346.17 of the Tax Code of the Russian Federation).

These costs must meet the criteria specified in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, that is, they must be recognized as justified and documented proven costs produced for the implementation of activities aimed at generating income. This is confirmed by para. 1 p. 2 art. 346.16 of the Tax Code of the Russian Federation.

Thus, the amount of VAT paid when importing goods into the customs territory of the Russian Federation may be included in the composition of expenses when calculating the tax paid in connection with the application of the simplified taxation system on the basis of paragraphs. 22 p. 1 of art. 346.16 of the Tax Code of the Russian Federation. At the same time, the procedure for recognizing such expenses does not change, since they are also accounted for in the amount actually paid in accordance with paragraphs. 3 p. 2 art. 346.17 of the Tax Code of the Russian Federation.

letter of the Federal Tax Service of the Russian Federation for Moscow dated August 3, 2011 No. 16-15 / [email protected]"On the procedure for writing off duties for goods when imported to the USN",

letter of the Federal Tax Service of the Russian Federation for Moscow dated August 3, 2011 No. 16-15 / [email protected]"On the procedure for writing off VAT when importing goods into the customs territory of the Russian Federation",

Do inspectors have the right to check expenses in companies with a 6% STS? Do I need to fill out expenses in the “Book of Income and Expenses”? What expenses are required by the tax authorities? These questions are very pertinent, since, by virtue of the law, companies on the STS “income” do not have to keep expenses, but during inspections, the tax authorities require you to provide documents confirming the expenses. What expenses need to be reflected in the Book of Income and Expenses with a 6% STS?

On the basis of paragraph 3 of Art. 346.21 of the Tax Code of the Russian Federation, taxpayers of the STS "Income" are obliged to charge the simplified tax on a quarterly basis at the end of each reporting period, based on the actually received amounts of income on an accrual basis from the beginning of the year and the tax rate, taking into account the previously calculated amounts.

Consequently, the accrual of the simplified taxation system of 6% is done based on the actual income received.

Based on Art. 346.24 of the Tax Code of the Russian Federation, taxpayers of the simplified tax system are obliged to maintain in accordance with the filling procedure. When filling out section I "Income and expenses" of the Book on the basis of clause 2.5 of the order, it is determined that column 5 "Expenses" is filled in only if the taxpayer of the STS applies the "Income minus expenses" regime.

Taxpayers with the "income 6%" regime fill in mandatory only two types of expenses:

- actually incurred expenses, stipulated by the conditions receiving payments to promote self-employment of unemployed citizens and stimulating the creation of unemployed citizens who have started their own business, additional jobs for the employment of unemployed citizens at the expense of budgets budget system RF in accordance with programs approved by the relevant government authorities;

- actually incurred expenses at the expense of funds financial support in the form of subsidies received in accordance with the Federal Law of July 24, 2007 No. 209-¬FZ "On the development of small and medium-sized businesses in the Russian Federation."

Other expenses in the Book of Income and Expenses are entered at the request of the taxpayer himself. Those. he
may reflect in the Book the expenses related to the receipt of the company's income, but is not obliged to do so.

Obligatory posting costs are the cost of compulsory insurance premiums and disability benefits paid.
These payments are mandatory, since the amount of tax (advance payments) under the simplified tax system is reduced by these amounts by no more than 50% (clause 3.1 of article 346.21 of the Tax Code of the Russian Federation).

Considering that the costs for STS income 6% does not affect the amount of the calculated tax in any way,
then documentary evidence of these costs is not required. The only exceptions are the amounts that confirm the payment of insurance premiums and benefits for temporary disability.

Companies with an Income 6% object have the right to withdraw funds from their account at any time to pay their expenses. And you can do this at any time, regardless of the time of payment.
simplified tax. At the same time, documentary confirmation of these expenses for which the money was withdrawn is not required within the framework of Chapter 26.2 of the Tax Code of the Russian Federation.

As for personal income tax, when determining the taxable base for this tax, all income of the taxpayer, received both in kind and in kind, is taken into account. monetary form, and material benefit(Art. 210-212 GCC RF).

Tax agents on the basis of clause 1 of Art. 226 of the Tax Code of the Russian Federation when paying income to taxpayers in accordance with Art. 226 of the Tax Code of the Russian Federation, are obliged to withhold and pay personal income tax from this amount. Organizations using the simplified tax system are not exempt from the duties of tax agents in accordance with paragraph 5 of Art. 346.11 of the Tax Code of the Russian Federation. This provision does not depend on the taxation regime used by the company.

How to deal with cash? Based on clause 6.3 of the Instructions of the Central Bank of the Russian Federation dated March 11, 2014, No. 3210-¬U "On the procedure for maintaining cash transactions... "when issuing cash to an employee to make expenses, the money is reported on the basis of written statement accountable person, which indicates the amount of the advance and the period for which it is issued. This letter endorsed by the head and date stamped on it.

The accountable person is obliged to report on the amounts spent within three working days, or from the day of going to work, by filling out an advance report with the attachment of documents confirming the expenses. The advance report is checked by the accountant and approved by the head within the timeframes set by the company. An advance payment in the account can be issued only in case of repayment of the debt on the previous advance.

If the employee has not provided documents confirming expenses in deadlines, these amounts are considered the employee's income on the basis of Art. 210 of the Tax Code of the Russian Federation and personal income tax must be paid from them (decree of 03/05/2013 No. 14376/12).

Therefore, when applying the simplified taxation system, 6% accountable person is obliged to draw up an advance report and attach documents confirming expenses to it.

Conducting cash transactions for companies on the simplified tax system is no different from companies operating in a different type of taxation (clause 4 of article 346.11 of the Tax Code of the Russian Federation). Those. all cash transactions are made out as credit and debit cash orders(statements, accounts, etc.) and are entered in cash book(letter of the Federal Tax Service for Moscow No. 19-11 / 003082 dated January 20, 2009) Records in the cash book are entered for each receipt and debit order (clause 4.6 of Instructions No. 3210-U).

Thus, companies on the simplified tax system with an object of "income 6%" are required to document their expenses when working with cash on the basis of Ordinance No. 3210-U.

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This question is asked by any entrepreneur who switches to simplification. If you are one of them, we will try to help you decide.

The difference between these two systems is the object of taxation.

In one case of STS all proceeds are taxed at a rate of 6%, while in the other only the difference between income and expenses at a rate of 15%.

We are talking about generally accepted USN rates 6% or 15%, but in the regions they may be lower for certain types activities if local authorities issued the relevant regulation.

Therefore, before embarking on the calculations and deciding which type of simplified system to choose, take an interest in the rates in force with you.

Also, when choosing, take into account the fact that it will be possible to change the object of taxation only from the beginning. calendar year by sending an application to the Federal Tax Service.

USN "Income" or "Income minus expense"?

The first option can be chosen when there are not so many expenses or there will be none at all.

If, for example, an entrepreneur provides services for the preparation of accounting statements, but at the same time does not rent an office, then we can assume that he has no costs.

We do not take into account trifles for stationery and the Internet. In this case, the choice is obvious - it is more profitable to pay 6% of the proceeds.

But if services are provided that involve the payment of rent, the purchase of materials, tools, etc., then here you need to look at the ratio.

It is believed that it makes sense to move to the “Income minus expenses” object if the expenses will be more than 60%. But not everything is so simple.

Example:

The income of entrepreneur Petrov for the year amounted to 1 million rubles.

Of these costs - 650 thousand rubles.

Let's consider that with such data it is better: STS 6% or 15%:

1,000,000 x 6% = 60,000 rubles.

(1,000,000 - 650,000) x 15% = 52,500 rubles.

It would seem that everything is clear - you need to choose the second option, because the amount there is less.

But there are also fixed and additional insurance premiums, which at 6% can be deducted from the calculated amount, and at 15% can be included in expenses.

Let's calculate what Petrov will release, taking into account contributions:

Fixed contributions in 2017 - 27,990 rubles.

Additional contributions from an amount exceeding 300,000:

(1,000,000 - 300,000) x 1% = 7,000 rubles.

In total, the entrepreneur must pay contributions for himself

27 990 + 7 000 = 34 990 rubles.

We subtract them from the calculated simplified tax system at a rate of 6%:

60,000 - 34,990 = 25,010 rubles.

Or we include in the costs when calculating the tax at a rate of 15%:

(1,000,000 - 650,000 - 34,990) x 15% = 47,251 rubles.

You see, the situation has changed, and it is more profitable to pay income tax.

This example is for an entrepreneur who has no employees. If there are employees, then the picture will be different, because then the tax can be reduced by no more than half.

Therefore, it is important to take into account all the nuances, otherwise, if you make the wrong choice, you will have to overpay until the end of the year.

What else needs to be considered in order not to make the wrong choice

1. Will you be hiring employees?

If yes, then it will be possible to reduce income tax by the amount of insurance premiums for oneself and employees by a maximum of 50%, but they can be included in costs in full.

2. Whether you are a payer of the trade fee.

It, like insurance premiums, can be deducted from tax or included in expenses, depending on the selected object. The limitation on tax reduction in this case does not apply.

3. Will you be able to document the expenses?

To reduce the taxable base by their amount, it is necessary that all of them be confirmed by invoices, acts, checks, and entered into the Book of Income and Expenses.

V otherwise the tax office can accuse you of unreasonable understatement of profits and impose a fine. If you choose the object "Income minus expenses", you will need to carefully select suppliers and monitor the paperwork.

4. Many people think that if the costs are equal or even exceed the revenue, then they will not have to pay anything to the budget. This is not true. On STS mode 15% is the concept of a minimum tax.

It is calculated as follows:

Revenue x 1%

The amount received is compared with the tax calculated in the usual way at a rate of 15%, and the higher is paid to the budget.

5. With the simplified taxation system, 15% losses of previous periods can be included in the expenses of the current period and thereby reduce the tax base. With a simplified taxation system of 6%, losses are not taken into account in any way and do not affect the amount of future payments.

Consider the time spent as well. If you pay tax on income, then only receipts can be entered into the KUDiR, and if with the difference between revenue and expenses, then all expenses must be reflected in the Book, as well as collect and store documents.

Whichever object you choose, keeping records will be easy and simple with the service. This is a smart assistant that will do all the routine work for you:

Calculates taxes, salaries and contributions;

Fill in declarations and reports;

Forms the KUDiR;

Will post amounts to accounts and generate transactions if accounting is in progress.

The service can also issue and issue invoices and source documents, make payments and send electronic reports.

Users can ask questions to experts and receive advice, including on the choice of the regime and the object of taxation.

The system is integrated with other convenient services such as ROBOKASSA, Evotor, Lifepay, b2bfamily, Yandex.Kassa.

This will allow you to automate workflows as much as possible, use fewer employees and free up time for other tasks.

If you don't have time to deal with accounting and reporting at all, outsource them to.

The result will be the same as if you were hiring a team of experienced and qualified accountants, only for much less money.

In this case, you definitely do not have to think which is more profitable: the simplified taxation system is 6% or 15%, because the specialists themselves will make calculations and take into account all the nuances, and also suggest ways to optimize taxes.

It is profitable, convenient and calm with us!

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