STS “Income” or STS “Income minus expenses”? What to choose? Let's consider a practical example for more accurate conclusions

Simplified taxation system (STS) – popular tax regime from small businesses. Why do we choose “simplified”? Attracted by the ease of accounting, and, as a rule, less than common system taxation (OSN) the tax burden. But is it always beneficial for everyone to switch to “simplified”? How to calculate which tax regime will be beneficial for you?

The simplified taxation system can be used by legal entities and individual entrepreneurs if they comply with the requirements established by Article 346.12 of the Tax Code. The income limit for which the “simplified tax” can be applied is: RUB 45 million. for 9 months of the year in which you submit a notice of transition to the simplified tax system. When calculating the limit, income is not taken into account; in clause 1.1 of Art. 346.15 Tax Code of the Russian Federation

There are two types of simplified tax system (STS): payment of 6% tax on the object “Income” (STS 6%) and payment of 15% tax on the object “Income minus expenses” (STS 15%). The “simplified” version based on a patent stands out. But there is no need for an entrepreneur who has opened an online store to obtain a patent, because retail trade is not in the corresponding list of activities (Article 346.25.1 of the Tax Code of the Russian Federation). Therefore, further we will talk about the “regular” simplified tax system.

USN. How to choose a taxable object?

In accordance with Tax Code, those who want to switch to the simplified tax system need to select an object of taxation (“Income” or “Income minus expenses”) and notify about the transition tax service no later than December 31 calendar year, preceding the calendar year from which you want to switch to the simplified tax system. During tax period(year) the object of taxation cannot be changed.

By the way, since 2013, life has become more complicated for all the “simplified people”. They now have an obligation to maintain accounting (in accordance with the Law “On Accounting” No. 402-FZ). An exception is made for individual entrepreneurs: instead of accounting, they can keep a book of income and expenses. The Russian Ministry of Finance said this back in the summer, in a letter dated July 26, 2012 N 03-11-11/221. Let's quote the letter: “Article 346.24 of the Tax Code Russian Federation It has been established that taxpayers applying the simplified taxation system are required to keep records of income and expenses for the purpose of calculating the tax base for taxes in the Book of Income and Expenses of Organizations and Individual Entrepreneurs.”. And Law No. 402-FZ states that taxpayers - individual entrepreneurs and individuals engaged in private practice - have the right not to keep accounting if they keep tax records of income and expenses.

When is it profitable to choose the “Income” object?

How to understand whether it is profitable for you to pay 6% on income? Calculate the total amount of expenses that you can document (only documented expenses listed in the article of the Tax Code of the Russian Federation) and compare with the amount of income. Using the simplified tax system with the “Income” object is beneficial for those companies whose own documented expenses amount to less than 60% of the cost of the final product. First of all, these are companies that provide services. We can recommend this tax regime to recently opened online stores. A minimum of accounting and the lack of explanations with the tax office regarding this or that expense make this type of simplified tax system attractive. Moreover, some expenses can still be taken into account. You will be able to reduce the tax base by the amount of insurance premiums and temporary disability benefits paid, but not by more than 50%. Thus, if you pay your employees quite a lot and at the same time do not want to think about what else to include as expenses, choose the simplified tax system “Income”. In addition, the simplified tax system of 6% will not attract the attention of the tax inspectorate so much. Tax officials will only be interested in whether all income has been recorded and whether the tax has been calculated correctly. Unlike the simplified tax system of 15%, when you will need to document and justify each expense. But this mode also has a big disadvantage: fixed minimum tax you have to pay even if you are at a loss.

When is it profitable to choose the “Income minus expenses” object?

It is more profitable to use the simplified tax system “Income minus expenses” firms that have significant costs and/or narrow resale margins. Please note: the list of expenses that can be taken into account is closed (Tax Code of the Russian Federation). No matter how hard you try to reduce taxes to the minimum, some expenses simply cannot be deducted.

Let's say an online clothing or shoe store with at great expense for delivery he wants to switch to the simplified tax system of 15%. Is this beneficial for him? Yes, if delivery costs are not included in the product price. If delivery costs are specified separately in the contract, then after payment for these services their cost can be included in the costs. This applies to both cost transport services

third-party companies, as well as delivery costs using our own transport. This procedure is provided for by subparagraph 23 of paragraph 1 of Article 346.16 and paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation. An online store that sells a significant portion of goods on credit (primarily these are sellers of large household appliances

), it is also more advisable to choose the simplified tax system of 15%. Then he can write off the bank commission as expenses, thus reducing the tax base.

When is it more profitable to use OSN? You should not use the simplified tax system if you supply large quantities of goods to legal entities that use the general taxation system (GTS). If you are focused on the corporate market, choose OSN right away

. It will be more profitable for partners using OSN if you include VAT in the price of your goods. They can then deduct it from their income and save on tax. If the goods are sold without VAT, the buyer will not have a deduction.

There are also situations when the supplier issues an invoice with allocated VAT, without being a VAT payer (for example, the supplier has recently switched to the simplified tax system). It is better to avoid such cases. Clause 5 of Article 173 of the Tax Code of the Russian Federation obliges such suppliers to pay VAT to the budget, and the buyer does not have the right to deduct VAT amounts. Another nuance of “simplified” is the cash method of accounting for income and expenses, which is used in mandatory

all organizations and individual entrepreneurs that have switched to the simplified tax system. (Article 346.17 of the Tax Code of the Russian Federation). Perhaps its main drawback for online stores is the need to include advance payments, i.e. prepayment from your customers to the tax base. Under the cash method, such payments received for future deliveries of goods (or provision of services) are taken into account as income on the day they are received. Those. A situation may arise when you paid tax on this money, and then you had to terminate the contract or the buyer later returned the goods. With a simplified tax system of 6%, you will not be able to return the tax already paid, because the tax base is calculated from the amount of income and does not affect expenses. With a simplified tax system of 15%, the refund amount will have to be deducted from income already in the tax (reporting) period when were returned to the buyer. Accordingly, if your online store operates primarily on order, use at least the simplified tax system of 15%, and preferably the simplified tax system. Especially if the customers are wholesale clients.

In our practice, we use floating rather than strictly regulated prices for services. accounting services. First of all, we focus on the client’s business: the number of transactions, acts, invoices and payment orders, as well as other documents. We also look at what taxation system is used. Based on this, we determine the cost of our services by the number of operations. We do not use the labor method because we understand that our client pays only for real work, not for rest or time. The cost of accounting services for our clients may be different in different months, that is, if the client has a decreased number of transactions in one month (not better times, seasonality, etc.), then we will not charge him full cost. Just as no two companies are alike, we don’t like templates.

We approach each client individually - this is the main principle of our work! We offer our clients only best solutions, tested by practice and time.

Operational support

“A bad question is one that is not asked”

Folk wisdom

We provide all clients who have entered into an agreement with us for accounting (legal) services ANY FREE operational consultation By ANY QUESTION within accounting And legal services. You can be sure that we can prepare an answer to your question as quickly as possible. short time. You can always use the available means of communication:

Support hotline - 89060313242, 89157109500;

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Personal consultation – in the office.

You can also get help with a consultation in your office using the “Visiting Specialist” service.

Electronic submission of reports

At your request, you can submit reports yourself, or through our company: using a courier in paper or in electronic format. Today's technologies make it possible to submit reports electronically without leaving your chair. If previously it was necessary to print out a report in order to submit it in the inspector’s office, now everything can be done quickly: via the Internet, by pressing a few buttons. We work with the largest Russian company"Tensor", which provides a comprehensive program " SBS++ Electronic reporting " The program uploads reports electronically to all necessary authorities- Federal Tax Service, Pension Fund of the Russian Federation, Social Insurance Fund, Rosstat, etc. when needed.

The procedure for submitting electronic reporting is as follows: the taxpayer sends the prepared reporting through a telecom operator to tax office(as well as the Pension Fund of Russia, Rosstat or FSS). Documents are signed electronically digital signature, which is analogous to hand-written. The taxpayer receives confirmation that the reports have been delivered to the inspectorate. This confirmation has legal force, and the time the inspection receives the report is the time it is submitted.

The main advantages of submitting reports electronically through “SbiS++ Electronic Reporting”:

You can find out more about the work of the SBS++ Electronic Reporting program on the company’s website - http://sbis.ru/ . You can also consult our specialists by calling 89060313242.

All necessary work We take care of setting up and automating the unloading processes. All you need to do is agree to work according to this scheme.

Remote accounting

We offer you remote management accounting transactions on outsourcing terms. Yes, we are not in your office from 9.00 to 18.00, but this does not mean that the work is not carried out by us required deadlines. We guarantee you high-quality provision of all necessary services within the framework of the agreement for accounting services. Consultations for you are free! Of course, you can hire an accountant and add him to your staff, but today this scheme (especially in accounting) is not as effective as before.

Advantages of remote accounting outsourcing today are obvious:

• You pay only for the amount of work actually performed without paying for labor costs full-time employee. Principle: done and received.
• You do not bear the costs associated with personnel records;
• There are no costs associated with organizing a workplacefor a full-time employee (computer, furniture, software) ;
• Savings on accounting programs and updates(“1C” is today expensive pleasure);
• Service costs accounting firm can be written off as expensesand reduce the tax base (this is relevant if you have a simplified tax system of 15% or a special tax system);
• The cost of accounting services is lower,than the salary of a full-time specialist (on average 5-10% in the market);
• U accounting company"diverse" clientsV different areas activities – construction, wholesale and retail, services, NPOs, etc.

Remote accounting is carried out by us under a contract. If necessary, we come to your office to sign all necessary documents. Submission of reports and bookkeeping takes place in accordance with current legislation RF, PBU and others regulatory documentation. Each client is listed in the 1C database; if necessary, we transmit to you all the data that interests you.

Working with us remotely is easy and relaxed!

Visiting specialist

Service " Incoming accountant» is an ideal solution for companies with a modest staff and little document flow. The main clients of this service are individual entrepreneurs and small and medium-sized businesses. Large companies also use the “Coming Accountant” service from time to time. This happens when there is a need to replace a sick specialist or during maternity leave, as well as annual planned holidays or in the process of forming a staff of permanent employees.

Advantages of using the “Coming Accountant” service are that:

• The visiting accountant works somewhere on the side (at home or in another office) and comes to the company when the need arises, which eliminates additional financial expenses for workplace, computer, office and other work supplies.
• The relationship with the visiting accountant is determined by an agreement that reflects all important points, including payment for work. It means that no obligation to pay wages and it is possible, when calculating taxes, to accept expenses for the “Come Accountant” service to reduce the tax base.
• In organizations providing such services, work professional and qualified specialists , which indicates high quality and responsibility when performing work.
• Under contract payment is for a specifically agreed amount of work, and not for “sitting” in the office, numerous “tea parties” and “smoking breaks”, which again saves the hiring company’s finances.

The above confirms that the “Come Accountant” service is one of the most affordable and in demand tax and accounting services on the market.

We offer you the service " Incoming accountant" on favorable conditions. A visit to your office by our specialist is included in the cost of services for our regular clients. We can come to your office when necessary. This usually happens 1-2 times a month. We sign together Required documents, reporting, analyzing current tasks.

We also decide on site at the client next questions:

• maintaining the 1C 7.7, 8.2 database - any consultation on the operation of the program, reporting;
• maintaining and archiving documentation for accounting purposes

For new clients, the service is paid, calculated based on labor costs in man-hours based on the work performed and consulting services provided.

If you are an individual, an accountant, and need high-quality advice on reporting issues or want to get help with working with 1C 7.7 or 8.2 programs, then our specialist can help you. Call or write to us and we will be happy to answer your questions.

When you consider a question on the beginning of the application of the Simplified Taxation System(STS) it is necessary to take into account many factors, and not just the tax rate itself.

First. Who do you provide services to or sell goods and products to?:

· if your customers individuals(population) or the same small enterprises on the simplified tax system, then your transition to the simplified tax system will not affect interaction with clients in any way;

· if you are a supplier large enterprises, are on the main taxation system, then be prepared for the fact that the transition of your company to the simplified taxation system may negatively affect cooperation, since after the transition to the simplified taxation system you will cease to be a VAT payer and the entire burden of paying VAT will fall on your “big” buyer. Therefore, in practice, it is necessary either to reduce the price to compensate for losses on VAT, or the buyer completely refuses to deal with enterprises using the simplified tax system.

Second. Selecting the simplified tax rate.

In the simplified taxation system (STS) there are two rates:

· tax rate on "income" = 6%

· tax rate on “income minus expenses” = 15%

IN general case This is usually how they choose. If they provide services, then they apply a rate of 6%, if they are engaged in trade, then they apply a rate of 15%.

From a mathematical point of view, it has long been calculated that:

· if expenses enterprises make up more than 60% of income, then it is more profitable to use 15% simplified tax system,

· if expenses enterprises make up less than 60% of income, then it is more profitable to use 6% USN.

It would seem that everything is simple! But it is not so “simple”, this simplified taxation system!

Features for simplified taxation system 6%.

Organizations and individual entrepreneurs who are on the simplified tax system 6% have the right to reduce tax by the amount of contributions paid to the Pension Fund, Compulsory Medical Insurance Fund and Social Insurance Fund from the wage fund, but not more than 50% of the amount of accrued tax according to the simplified tax system.

This means that if, for example, the amount of tax under the simplified tax system payable for certain period you amounted to 100,000 rubles, and the amount of contributions paid to the funds for the same period was 60,000 rubles, then you reduce the tax according to the simplified tax system by 50%, and pay only 50,000 rubles to the budget. And if your contribution amount is, for example, 30,000 rubles, then you reduce the amount of tax payable by these 30,000 rubles and pay only 70,000 rubles to the tax budget according to the simplified tax system.

Thus, in the best case scenario, your 6% tax turns into 3%. Again, it has already been calculated that this best result occurs if your payroll (payroll fund) is approximately 10% of your income.

So. If you apply the simplified tax system of 6% and the wage fund is more than 10% of income, then the tax amount under the simplified tax system is actually reduced to 3%.

Features for simplified tax system 15%.

The main feature of the simplified tax system of 15% is that not all expenses from the usual point of view are expenses from the point of view tax legislation. On the one hand, the Tax Code stipulates that expenses under the simplified tax system must be economically justified and documented. On the other hand, they should only be those that are specified in the list of Art. 346.16. And this list of closures, that is, there is no “other” item in it.

And often many of the expenses that a company incurs from a tax perspective is not included in expenses. Here are just a few of these “not accepted” expenses:

· expenses for management company services;

· expenses for fees for participation in the tender;

· staff rental costs;

· marketing research expenses;

· expenses for the acquisition of property rights.

· registration fees;

· customs duties on export.

And we must take into account that even the expenses included in the list must not only be accrued, but also paid.

Another unpleasant moment. If you are purchasing goods or materials, then, from the point of view of calculating tax according to the simplified tax system, they will only be included in expenses when they are sold or written off for production. That is, they can be paid and posted to the warehouse, but are not taken into account in expenses.

Based on the above, it usually turns out that many organizations that are on the simplified tax system of 15% actually pay tax slightly more than the indicated rate.

Another feature. So that a tax can always be collected from an organization, even if it operates at a loss, legislators came up with the so-called “minimum tax” of 1% at application of the simplified tax system with the “income minus expenses” base. It is not calculated from the difference between income and expenses, but only from income.

In what case is the minimum tax of 1% of income applied?

If the 15% tax under the simplified tax system that you accrued is less than 1% of the amount of income for the same period, then you are required to pay a “minimum tax” in the amount of 1% of income.

It's simple. But there is a catch here. Of course, this is more of an accountant’s problem, but sometimes it grows big and covers everyone, including the manager.

The fact is that when paying tax to the budget, it is assigned a certain KBK (code budget classification). And the tax with the simplified tax system of 15% and the “minimum tax of 1%” are different.

Organizations often find themselves in a situation where they paid the minimum tax in the 1st and 2nd quarter, but for 9 months and for the year they must pay a 15% tax.

Despite the fact that the Tax Code establishes that the minimum tax paid is counted towards the payment of 15%, in fact they have different BCCs in terms of tax authorities This different taxes. There is only one way out - to promptly write a letter to the tax office with a request to offset the paid minimum tax against the 15% tax. And make sure that the letter is executed. IN otherwise, may charge penalties for late payment.