What is the tax rate for income tax? What income is recognized (accounted for) upon taxation? Switching from other modes

The main criterion for choosing the simplified tax rate is the ratio of business income and expenses. For example, in trade, which requires the purchase of goods, or production, for which materials are constantly needed, it will most likely be more profitable to apply a 15 percent rate. It is established from net profit, i.e. minus expenses incurred by the company.

However, in order to apply expenses to deduction, certain mandatory conditions must be met that you need to know about in advance. Otherwise they will be useless in reducing taxes.

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If you plan to open a service business with low costs, it is preferable to opt for a 6 percent rate. In this case, costs do not play a role. However, the tax amount can be reduced in other ways.

It is important to know that at the regional level, federal rates can vary: under the simplified tax system “income” - from 1 to 6 percent, under the simplified tax system “income - expenses” - from 5 to 15 percent. Therefore, the choice should also be based on the place of business.

Tax payments are significantly affected by the presence or absence of employees, the organizational and legal form of the company (individual entrepreneur or legal entity), profitability, features and types of economic activity.

All these factors need to be assessed in order to make the right decision. Changing one simplified tax system regime to another is allowed only from the new tax period. This must be done in the prescribed manner and within the time limits specified by law.

Features of choice

When considering whether to start using the simplified tax system, it is important to take into account many factors, not just the established tax rate. The first is to whom it is planned to sell products or provide services.

If the consumers are the population, i.e. citizens, or small organizations and individual entrepreneurs working on a simplified system, then the transition to the simplified tax system will not particularly affect relationships with counterparties and clients.

If you plan to interact with large companies that use OSNO, the transition to a simplified regime may have a negative impact on establishing relationships with them. By switching to the simplified tax system, the enterprise stops paying VAT, therefore, the burden of it will shift to consumers. In this case, it will be necessary to significantly reduce prices to compensate for VAT losses, or you will have to lose a large part of the clientele.

The second point is the choice of tax rate itself. In the simplified mode, two options are possible: 6 or 15 percent. Typically the choice is made as follows. When providing services or performing work, the rate is 6%, when trading – 15%.

If we rely on mathematical calculations, then working on a simplified tax system of 6% is more profitable for companies whose expenses are less than 60% of income. For a business whose expenses account for more than 60% of income, it is better to switch to the simplified tax system of 15%.

At first glance, there is nothing difficult in choosing, but the simplified tax system is not as simple as it seems!

System income and expenses

As a general rule, to apply the simplified tax system, entrepreneurs independently choose the object of taxation. An exception is the situation provided for in paragraph 3 of Art. 346.14 of the Tax Code of the Russian Federation - work under a simple partnership agreement. There are two options for paying the simplified tax system: on income (actual revenue) or on profit (net income, excluding expenses).

If the object of taxation is revenue, the tax is paid at a rate of 6%. Tax base, i.e. the income received can be reduced to reduce the amount of tax on payments of insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund. If the company employs hired personnel, income can be reduced by no more than half, even if contributions exceed it.

Individual entrepreneurs working without hired personnel have the right to reduce their income for tax purposes by the entire amount of contributions made (Federal Law No. 338 of 2012).

The simplified tax system “income” is usually chosen by firms and individual entrepreneurs with low expenses or in cases where they are difficult to officially confirm. This option is also beneficial for businessmen who do not use hired labor and do not pay salaries.

When choosing the object of the simplified tax system for profit, the tax is paid at a rate of 15% with a limitation of not less than 1% of actual income. At the regional level, it is allowed to change the rate within 5-15 percent. In addition, constituent entities of the Russian Federation have the right to establish additional benefits for “simplified” residents.

For example, in St. Petersburg, a rate of 10% is established for all business entities under the simplified tax system with income minus expenses. In the Moscow region, entrepreneurs engaged in livestock and crop production work at the same rate.

Expenses that reduce the income of an enterprise may include costs for:

purchase of materials;
acquisition of fixed assets;
payment of wages;
insurance premiums;
creation of intangible assets, etc.

Important! All expenses taken into account must be economically justified and aimed at generating profit from business activities.

The tax base can only be reduced for documented expenses. Therefore, it is necessary to keep a Journal of Income and Expenses with the attachment of all documents confirming actual expenses (checks, receipts, etc.).

There may be a need to switch to the simplified tax system in different cases:

when starting a business;
when conditions and results of activities change (transition from another taxation system);
if it is advisable to change the tax object (changing “income” to “income minus expenses” or vice versa).

Switching to the simplified tax system involves two simple steps. First you need to prepare a notification for the Federal Tax Service. When creating a company, you will need an application package. If you change to another system, this is not necessary. The notification is drawn up in a strictly prescribed form. For example, to apply a rate of 15% instead of 6%, form 26.2-6 is used. The form can be completed either by hand or in printed form.

You can do this in any most convenient way:

Attention! It is important to comply with the transition deadlines. If you plan to work under the simplified tax system of 15% from 2019, the notification must be submitted in 2019 (deadline – December 31).

Options

The simplified regime can be accepted by both entrepreneurs and enterprises. To use it, the payer himself chooses the rate: simplified tax system with 6 or 15%. You should approach the choice extremely carefully; you will need to work on it throughout the tax period, i.e. a change is possible only from the beginning of the new year. At a rate of 6%, only the company’s income is taken into account - its actual revenue.

Expenses incurred in the course of activities do not in any way affect the amount of tax calculated using the formula:

When applying this rate, it is possible to reduce the tax base by 50% due to the following paid:

contributions to extra-budgetary funds;
temporary disability benefits;
personnel insurance.

Individual entrepreneurs who do not have hired personnel have the right to reduce the tax base by 100%. They can do this at the expense of insurance premiums paid for themselves if their amount is equal to or exceeds the income received during the reporting year.

With the object “income - expenses” the tax is paid at an increased rate of 15%. The tax base in this case is net profit - the difference between actual revenue and the costs incurred to obtain it. Those who are able to document their expenses should opt for this option.

To be able to take into account expenses when calculating the tax base, the following conditions must be met:

The costs incurred are necessary to conduct business.
Types of expenses must be listed in the allowable list of the Tax Code.
Costs must be actually incurred and documented. For cash payments, supporting documents are cash receipts, for non-cash payments - payment orders.
Consumable items must be received by the company with documentary evidence of these facts. In the case of the purchase of goods and materials, invoices are required to confirm their receipt for a fee; for work or services received, an act of their provision is required.

Attention! When forming the tax base, only documented expenses are taken into account. Receipts do not serve as confirmation of payment for goods or material assets, and contracts for services rendered do not serve as items of expense.

The most important aspects

A novice entrepreneur faces many questions not only regarding the strategy of the future business, but also regarding “technical” issues.

The conditions allowing the use of the simplified tax system are as follows:

annual income in 2019 should not exceed 150 million rubles;
the permissible average number of personnel is limited to 100 staff units;
the cost of the company's fixed assets cannot exceed 150 million rubles.

Despite the fact that the range of activities permitted under the simplified regime is quite wide compared to other special systems, it still has some limitations. The full list is given in Art. 346.12 Tax Code of the Russian Federation.

Having chosen a simplified regime as an aid to navigation, the question arises, what is the best rate to apply? After all, you can work on the simplified tax system and pay a tax rate of 6 or 15%, depending on what will be the tax base: profit or revenue. In some regions of the Russian Federation, tax rates under the “income-expenses” regime vary between 5-15%, which makes it even more profitable.

The choice of tax rate should be given maximum attention, since it cannot be changed all year. The pros and cons should be carefully assessed.

Entrepreneurs working on the simplified tax system of 15% pay tax on net profit - expenses are deducted from income. Therefore, it is more logical to choose such a rate for those who have fixed expenses that can be planned in advance and subsequently documented.

This type of business includes retail trade, in which the volume of purchases corresponds to the volume of sales. The markup will cover the company's costs, tax expenses, labor costs and provide certain percentages of profitability.

When deciding to opt for a rate of 15%, it is important to understand that when calculating tax on expenses, certain conditions must be met:

they are needed for business;
they are on the list established by the Tax Code of the Russian Federation;
they are paid and documented;
their item was received: goods, materials, services.

The fact of each expense must be confirmed by two types of documents: on its incurrence and on receipt of its item. If one of the documents is missing, it is impossible to take the expense into account when calculating tax. and payment of the expense is not confirmed by receipts, just as its subject cannot be confirmed by an agreement for the provision of services and an invoice for their payment.

An important aspect is the minimum tax. Its rate is equal to 1% of annual revenue.

The minimum tax is determined as follows:

the tax amount at the end of the year is calculated in the usual manner;
1% of revenue is calculated;
the results obtained are compared;
The amount of greater significance is transferred to the budget.

In case of a loss, you must also pay a minimum tax.

Attention! The difference between the single and minimum tax formed during the calculation can be carried forward to a future tax period (clause 6 of Article 346.18 of the Tax Code of the Russian Federation).

Abusing the payment of taxes at the minimum limit or incurring constant losses may arouse suspicion from the Federal Tax Service and lead to an audit.

If you choose a 6% rate, expenses will not have any impact on your tax calculation. The tax base under this option is all business income in value terms. Taxes must be paid quarterly in advance payments on actual income.

The amount of the single tax can be reduced through insurance contributions to extra-budgetary funds. If there are hired workers, it can be reduced by half; for entrepreneurs without such employees, it can be reduced to zero.

Example: the income of an individual entrepreneur working independently without hired personnel for 2019 amounted to 300 thousand rubles. Single tax: 300,000 * 6% = 18,000 (rubles). Insurance premiums are listed in the amount of 17,850 rubles. The reduced tax is: 18,000 – 17,850 = 150 (rubles).

All other expenses with a 6% object do not play a role for tax. However, this does not mean that there are none at all. Every business has costs. Another question is their regularity and size, by which the profitability of using the simplified tax system of 6% is assessed.

Simple mathematical calculations show that a 6% rate is more profitable if the company’s expenses do not exceed 60% of its income. Here it is worth considering the situation from different angles.

For example, the company’s income for the second quarter of 2019 was 115 thousand rubles, expenses were 69 thousand rubles (60 percent of income).

Tax:

The received tax payment amounts do not differ. It's worth taking a look at what happens when the source data changes.

If expenses increase to 75 thousand rubles, the tax at a rate of 15% will decrease: (115,000 – 75,000) * 15% = 6,000 (rub.). Consequently, the use of such a regime will be more profitable in this situation.

If expenses are reduced to 55 thousand rubles, the tax amount is: (115,000 – 55,000) * 15% = 9,000 (rubles). Low costs make the simplified tax system of 15% unprofitable compared to the simplified tax system of 6%.

What is better to choose

If the company has virtually no costs or they are very small, the simplified tax system of 6% is the most attractive. It is beneficial for entrepreneurs and companies that incur expenses of less than 60% of their income. A rate of 15%, in turn, is most acceptable for businesses with low profitability and small markups. It is convenient to consider the difference using specific examples.

The revenue of the Stagecoach company for the first quarter of 2019 amounted to 110 thousand rubles. The company incurred expenses for this period in the amount of 75 thousand rubles.

Single tax calculation:

If the company’s expenses increase to 85 thousand rubles, then the tax at a rate of 15% will be 3,750 rubles (less than the simplified tax system of 6%). If, on the contrary, they drop to 55 thousand rubles, then the tax amount will be 8,250 rubles (more than with the simplified tax system of 6%). Don't forget about the additional possibility of tax reduction. In the simplified tax system mode 6% it can be reduced to half.

Working on the simplified tax system “income-expenses” is beneficial for a business if it meets the following equality:

(income - expenses) * 15%< доход * 6% — вычеты

In most situations, it is difficult to say unambiguously which regime is more profitable for a particular business: the simplified tax system with 6 or 15%. To make the right choice, you need to know the actual expenses of the company, which is difficult at the beginning of a business activity. Therefore, we need to proceed from planned indicators.

Visual comparison of the simplified tax system with 6 or 15%

Illustrative examples help to better understand the difference and make a choice of the simplified tax system option. Initial data: the annual income of the individual entrepreneur was 150 thousand rubles, the payroll was 75 thousand rubles.

Example #1

Tax at the rate of 6%: 150,000 * 6% = 9000 (rubles). The amount received can be reduced by tax payments and contributions (except personal income tax) within 50%, i.e. maximum up to 4500 rubles (9000 * 50%).

Calculation of taxes and contributions that reduce the tax base of individual entrepreneurs (conditional rates):

insurance premiums: 75,000 * 8% = 6,000 (rubles);
savings part: 75,000 * 6% = 4,500 (rubles);
NS and PZ: 75,000 * 1.2% = 900 (rubles).

Total: 6000 + 4500 + 900 = 11,400 (rubles). The tax payable will be 4,500 rubles, since the payment of contributions (11,400 rubles) exceeded the calculated amount.

Example No. 2

The individual entrepreneur paid 33,000 rubles for office rent. Personal income tax: 75,000 * 13% = 9,750 (rubles). Expenses: 150,000 – 75,000 – 33,000 – 9,750 – 11,400 = 129,150 (rubles). Tax calculation at a 15% rate: (150,000 – 129,150) * 15% = 3,127.5 (rubles). As you can see, the expenses of an individual entrepreneur exceed 60% of its revenue. In this case, it is more profitable for him to use the simplified tax system of 15% (tax 3,127.5 rubles) than 6% (tax amount 4,500 rubles).

Thus, we can conclude that the choice of the simplified tax rate depends mainly on the size of the company’s expenses for carrying out its economic activities. If expenses are high, it is more profitable to use the simplified tax system of 15%, which implies a reduction in the tax base by the amount of expenses.

Advantages and disadvantages

Each mode within the framework of a simplified aid to navigation system has its own advantages and disadvantages that must be taken into account when choosing (table).

Comparison of simplified taxation regimes with rates of 6% and 15%:

Rate of the simplified tax system	Advantages	Flaws
6%	There is the right to apply a tax deduction in the amount of contributions paid for employees (50%) to reduce tax or individual entrepreneurs without hired personnel for themselves (100%)	Expenses are not taken into account when calculating tax
	There is no minimum tax. In case of a loss based on the results of work for the year, no tax is paid. Zero reporting is submitted to the Federal Tax Service	It is not possible to carry forward a loss to the next year to reduce the tax amount.
15%	The tax base can be reduced due to actual expenses that have documentary evidence	The list of expenses by which tax can be reduced is closed (not all are taken into account, but only those defined in the Tax Code of the Russian Federation)
	It is possible to carry forward the loss to the next tax period to reduce the tax base there.	A minimum tax has been established. If the company did not receive net profit in the reporting period, it is necessary to pay 1% of revenue

In order to help the development of small businesses, the legislation formulated a simplified taxation system (Chapter 26.2 of the Tax Code of the Russian Federation). It refers to one of the types of preferential taxation regimes, which can significantly reduce the tax burden on a business entity and simplify the procedure for preparing and submitting tax reports.

The simplified taxation system in 2019, as well as in previous years, according to the Tax Code of the Russian Federation, involves two types of objects for calculating taxes:

STS Income – 6% rate applies.
STS Income minus expenses incurred - a rate of 15% is applied.

Attention! Regardless of the type of object, taxpayers must report to the Federal Tax Service once a year using this system, and make an advance payment quarterly using the simplified tax system.

By Income

If the taxpayer chooses the simplified tax system with the object of calculation “Revenue”, then in order to calculate the obligatory payment he needs to keep records of receipts to the bank account and to the cash desk, which are the revenue of an LLC or individual entrepreneur.

Federal legislation in this case determines the tax rate at 6%. Of the rate, the second name of the simplified taxation system is 6 percent.

Regional authorities can decide to lower it within their territories. Income accounting is kept in a special register - the book of accounting of income and expenses (KUDiR), where only the income part is filled out.

Attention! in 2019, it is the simplest system for individual entrepreneurs and organizations - it is best used when the share of income is small or cannot be documented.

Income reduced by expenses

The simplified tax system for income minus expenses assumes that the basis for the calculation is not the full revenue, but reduced by the actually paid expenses. However, you must remember that there are limitations here. Only those costs of an enterprise can be taken into account if they are indicated in the closed list of the Tax Code of the Russian Federation. Costs should only be taken into account if they were actually paid.

For the calculation, a rate of 15% is used, so it is often called the simplified tax system of 15%. Regions are also given the right to reduce it within their borders to stimulate their priority activities and support small organizations and entrepreneurs.

In this system, tax must be paid even if expenses exceed the amount of income received and a loss is incurred. It is called the minimum tax according to the simplified tax system on income minus expenses.

The indicators are recorded in KUDiR, where, unlike the simplified tax system (USN) is 6 percent for LLCs and individual entrepreneurs, you need to fill out not only information about revenues, but also expenses incurred.

Attention! for taxpayers it provides the greatest reduction in tax burden, so it is more profitable. But it is rational to use it if the amount of expenses is 50-60% of the amount of income.

Features of taxation on the simplified tax system

The simplified taxation system makes it possible to reduce not only the tax rate on the financial result of an enterprise’s activities, but also to obtain exemption from paying a certain list of taxes.

Transfer of tax according to the simplified tax system replaces the calculation and payment of the following taxes:

Income tax (or personal income tax for entrepreneurs).
VAT. – value added tax. If a subject applying the simplified tax system voluntarily declares VAT in the documents, then he must pay it even while using the simplified tax system. In addition, simplifiers must calculate and pay VAT when they are assigned the duties of a tax agent.
And under certain conditions of property tax for legal entities.

Also, for some types of simplified activities, it is possible to reduce the amount of contributions paid on employee salaries.

Individual entrepreneurs and legal entities must use the simplified tax system and pay a single tax.

Payers of the simplified tax system of 6% can, when calculating it, reduce the amount of tax received by the contributions actually paid, but not more than 50%.

Previously, all legal entities using the simplified system had the opportunity not to pay property tax. Currently, there is a transition from a tax base calculated based on the inventory value of an object to a base where the tax is determined based on the cadastral value.

Attention! If the taxpayer is registered in the region where the transition has already been made, and the legislation defines the lists of real estate objects subject to taxation in this subject, then the payer of the simplified tax system is obliged to pay property tax for legal entities.

Who can apply the simplified tax system

A simplified taxation system in 2019 for individual entrepreneurs and companies is available if:

business entity no more than 100 people.
There are also income criteria - it should not exceed 150 million rubles per year.
The total cost of fixed assets should not exceed 150 million rubles.

Switching from other modes

You can also change the tax regime if companies or individual entrepreneurs have been operating for a certain time.

However, it must be taken into account that the transition to the simplified tax system is possible only at the beginning of the year. In order to implement it, you must submit an application before December 31 of the year preceding the start of using this special regime, reflecting compliance with the criteria for the possibility of application. These figures should be calculated as of October 1.

Attention! To use the simplified tax system in 2019, the company’s revenue for the nine months of 2019 cannot be higher than 120 million rubles.

There is no other change to the current regime on the simplified tax system.

The procedure for changing the object of taxation according to the simplified tax system

The rules of law also provide for a change in taxation systems within the simplified tax system itself.

The same rule applies here as when switching from another tax system. You can change “Income” to “Income minus expenses” and back only from the beginning of the new year. To do this, in accordance with the established procedure, before December 31, you must submit a corresponding application to the Federal Tax Service.

Tax and reporting period

What is a tax or reporting period is established by the Tax Code of the Russian Federation.

Taxable period

The tax period for the simplified tax system is the calendar year. During this time, a declaration is drawn up according to the simplified tax system, in which the amount of tax for the year is finally determined. The tax period includes reporting periods.

If there is a transition from the simplified tax system to OSNO when the established criteria are exceeded, then the tax period in this case will be a period of less than one year.

Information in the declaration is shown cumulatively from the beginning of the year only within one tax period.

Reporting period

Simplified reporting periods are considered to be a quarter, half a year, and nine months. That is, this is the time for which advance payments are calculated.

The procedure for paying tax according to the simplified tax system for LLCs and individual entrepreneurs

The tax must be transferred to the budget in advance payments every quarter, and after that at the end of the year - the remaining amount.

The exact dates when each of these parts must be paid is established by the Tax Code.

It says that this must be done before the 25th day of the month following the completed quarter:

For the 1st quarter - until April 25;
Six months before July 25;
9 months - until October 25.
The final payment for the year must be made to firms by March 31 of the year following the reporting year, and to entrepreneurs by April 30 of the same year.

Attention! If the payment date falls on a weekend, it is postponed to the first business day following the weekend.

For violation of certain deadlines, the company or individual entrepreneur is held accountable.

Taxes and reporting on a simplified system for individual entrepreneurs

For entrepreneurs, the number of taxes and reports depends on whether employees are hired.

The simplified taxation system in 2019 for individual entrepreneurs involves the payment of the following taxes

Individual entrepreneurs without employees pay the following taxes:

Single tax on the simplified tax system.
to the pension fund and for compulsory medical care. insurance.
Property tax for individuals.
Land and transport tax (if there are objects of taxation).
VAT, if it was allocated in shipping documents.
Trade tax, if introduced by regional legislation.

For individual entrepreneurs and employees, the following are added to this list:

Personal income tax on employee salaries;
Insurance contributions for employees' salaries.

Individual entrepreneur reporting on the simplified tax system

Entrepreneurs without employees must submit the following reports:

by year.
VAT declaration (if it was allocated in the settlement documents).
Declarations on land and transport taxes (if there are objects of taxation);
Statistical reporting is presented in full.

Individual entrepreneurs and employees also add:

at the end of the year from the income of its employees;
every quarter;
Unified calculation of insurance premiums at the end of the year;
Reports to the pension fund - monthly and annually;
Report to social security 4-FSS;

In order to support medium and small businesses in the Russian Federation and relieve entrepreneurs from voluminous paperwork, a simplified taxation regime was introduced. More and more business people are choosing this option for making mandatory contributions. And then the topic - how to pay taxes for individual entrepreneurs using the simplified tax system, step-by-step instructions for 2019 - comes to the fore. We will provide detailed information on this issue in the proposed material.

The main advantages of such a tax system include:

Easy transition to simplified tax system. It is enough to provide an application in the approved form, information about the value of intangible assets and fixed assets, as well as document the amount of income.
Simplified accounting workflow, since individual entrepreneurs using the simplified tax system are exempt from the obligation to submit financial reports to the Federal Tax Service. As a result, the possibility of being brought to administrative liability for incorrect maintenance of accounting registers is eliminated.
Exemption from VAT withholding for business.
The individual entrepreneur chooses the taxable items himself. They can be income or the difference between income and expenses. Thus, when choosing the second option and when working at a loss, it becomes possible to reduce mandatory payments to zero.
To confirm the correctness of depositing amounts of money, it is necessary to provide, upon request, only a book of income and expenses, in which only two sections that influence the formation of the taxable base are filled out.
Possibility of replacing property, profit and VAT taxes in one payment.
Submitting a declaration once a year. This document is the only report that confirms the correct amount of the mandatory fee paid.

Not in all cases, individual entrepreneurs using the simplified tax system are exempt from paying income tax.

If the business is based on the import of goods into the Russian Federation, the lease or purchase of state property, or the purchase of materials from foreign citizens who do not have a representative office in Russia, VAT is payable by the entrepreneur, regardless of the chosen taxation system.

Not all businessmen can use the simplified tax system in their activities. Selecting this special mode requires the following conditions to be met:

Submission of documents for the transition to such a system before December 31 of the current year for long-established enterprises. And for newly created organizations, an application for the application of a special regime is submitted simultaneously with the registration of an individual entrepreneur or within a month from the date of opening.
Total income for the first three quarters of the previous year should be less than 112.5 million rubles, and at the end of the year - less than 150 million rubles, the residual value of fixed assets at the end of the year - no more than 150 million rubles. Moreover, it is necessary to keep in mind that in 2019 the Government of the Russian Federation decided not to use the deflator coefficient for a period of three years. Therefore, there is a high probability that these numbers will remain unchanged until 2021.
The share of participation of external companies in the authorized capital is no more than 25%.
The average number of employees of the enterprise for the year should be less than 100 people. Moreover, this number includes both part-time workers and persons with whom a GPC agreement has been drawn up.
The company operates without registered branches.
Previously, the unified agricultural tax was not paid.

As we see, not every business allows the use of the simplified tax system. If an entrepreneur, when applying for this special regime, fulfilled all the specified conditions, and subsequently exceeded the limits, for example, on the number of personnel or on income received, then he cannot claim to maintain the simplified taxation system. Loss of the right to use it is restored no earlier than after 1 calendar year.

But even if all of the above conditions are met, an entrepreneur cannot switch to the simplified tax system if his activities include:

to an investment fund;
to the founding of a credit and financial enterprise carrying out transactions with money and securities (banks);
to the extraction and sale of minerals;
to activities related to insurance;
to the organization of gambling;
to the production and sale of excise goods;
to notarial or lawyer's activities;
to provide loans secured by property (pawnshop);
to the organization of non-state pension funds;
to registered abroad.

Individual entrepreneurs can simultaneously use UTII and simplified tax system for different types of activities.

In this case, the limits on residual value and quantity are determined as for a simplified approach, and income accounting is carried out separately for each taxation system.

The practical use of the above-mentioned special mode consists of the sequential execution of certain stages:

Submission of documents to the Federal Tax Service for registration of the simplified tax system within the established time frame. In this case, it is necessary to indicate the object subject to duty - “income for the difference in expenses” or “income”.
Preliminary calculation of advance amounts for payment of fees. The amount of funds depends on the chosen scheme and the availability of hired personnel in the organization.
Payment of taxes by individual entrepreneurs using the simplified tax system in 2019 by quarter. Funds are transferred no later than the 25th day of the month following the reporting month.
Payment of the final amounts and submission of the declaration by April 30 of the next calendar period.

An application for transfer to the simplified tax system is submitted in form No. 26.2-1 in two copies: one is transferred to the tax office, the other with the stamp and signature of a Federal Tax Service official remains with the entrepreneur. Simultaneously with this official document, a request for issuing a notification of the transition to a simplified system is submitted. Only after the individual entrepreneur receives confirmation of transfer to the designated regime can we talk about the legal use of this taxation system.

Before you start using the simplified tax system, you must choose the option of paying mandatory fees.

In this special regime, there are two ways to account for taxable amounts:

income - in this case, 6% of the profit received by the enterprise for the year is paid. In 2019, the Laws of the Russian Federation gave regional authorities the opportunity to reduce the specified interest rate in order to support business areas in which territorial authorities are interested;
income-expenses - 15% of the specified difference is paid. As in the first case, the size can be reduced by regional authorities.

Thus, before making a decision on choosing an object of taxation, you should contact the territorial Federal Tax Service and clarify the percentage rate for each of the options in force in a given area.

After all, it will be impossible to change the regime during the calendar year.

Now you need to calculate the individual entrepreneur tax on a simplified basis in 2019. How much should an entrepreneur running his own business with or without hired personnel pay, given the object indicated during the registration period - income?

But first you need to figure out what to include in profit when calculating tax:

Cash receipts from resale of products.
Funds for repaying accounts receivable.
Commissions.
Advance payments for subsequent delivery of goods.
Amounts received from the sale of own products.
Cash receipts from payments for services performed (transport, construction, repairs, etc.).
Surpluses identified during the inventory.
Profit received from the sale of property owned by an individual entrepreneur or rights to it.
Written off accounts payable.
Dividends received through bank deposits or the purchase of securities.
Reimbursed fines, penalties and damages for violation of contractual relations.
Property received as a gift.
Funds earned from investments in other organizations.

So, the volume of deductions for an entrepreneur operating without hiring employees will be:

for the quarter: payment amount = amount of income for 3 months x 0.06;
for the year: payment amount until April 30 = amount of income for 12 months x 0.06 - amount of advance paid for 9 months.

But, in addition to taxes, the individual entrepreneur pays insurance fees for himself. So, in 2019, these contributions are determined by law in the amount of: 26,545 thousand rubles for pension insurance, 5,840 thousand rubles for medical insurance and 1% of profits exceeding 300 thousand rubles.

A businessman has the right to receive a tax deduction for these amounts, but only during the period of transfer of these contributions.

Thus, the final calculated amount will be: the amount of payment for the year - the amount of insurance fees.

For clarity, let's give an example:

Individual entrepreneur Gusev A.A., working without hiring personnel, received an income of 100 thousand rubles for the 1st quarter of 2019, for 2 - 150 thousand rubles, for 3 - 200 thousand rubles, for 4 - 250 thousand rubles .

Then, provided that he decided to make insurance premiums in a lump sum, the payments will look like this:

Advance payments for each quarter:

Final tax without deduction: 700,000 x 0.06 - (6000 + 9000 + 12000) = 15,000 rubles

In total for the year it was necessary to pay tax in the amount of: 700,000 x 0.06 = 42,000 rubles

The volume of insurance premiums for excess profits of 300 thousand rubles:

(700000-300000) x 0.01 = 4000 rubles

The final amount of insurance payments: 26545 + 5840 + 4000 = 36385 rubles

Final tax with deduction: 15,000 - 36,385 = - 21,385 rubles.

So, Gusev A.A., transferring the simplified fee quarterly, at the end of the year overpaid the amount of 21,385 rubles. He can reduce contributions to the Federal Tax Service by this amount in 2019 or contact the tax authority to reimburse the excess funds contributed.

If a businessman attracts employees in his activities, then the payment of taxes for individual entrepreneurs under simplified conditions in 2019 for themselves is similar to the above calculation, and for hired personnel an additional 13% of personal income tax is transferred from their accrued wages. Moreover, these amounts are subject to withholding from individuals registered as employees. In addition, the individual entrepreneur pays social security. contributions for hired workers. The tax deduction for employees cannot exceed 50% of the transferred amounts of insurance payments.

As already mentioned, tax benefits can only be obtained during the period of making insurance contributions. Therefore, to avoid overpayments, it is advisable to make these deductions quarterly in order to be able to timely reduce the amount of transferred amounts.

To correctly calculate the “income for the difference in expenses” tax, you need to know exactly what the Federal Tax Service takes into account as expenses when determining the volume of mandatory payments.

According to Article 346.16 of the Tax Code of the Russian Federation, the list of expenses includes:

All costs incurred by an individual entrepreneur must be documented in order to be accounted for as expenses.

So how to pay taxes on individual entrepreneurs in a simplified manner in 2019, if the difference between the income received and the losses incurred is chosen as the taxable base?

To calculate mandatory payments, you can use the internal calculator of specialized accounting programs or formulas:

for the quarter: (income for the quarter - expense for the quarter) x 0.15;
for the year: (income for the year - expenses for the year) x 0.15.

In this option, the volume of insurance payments for yourself and employees is included in the amount of expenses incurred for the year, due to which the tax base is reduced. And if an individual entrepreneur has worked for a year with zero profit, then 30% of expenses can be transferred to the next calendar period.

There is a minimum tax rule, according to which it is impossible to be completely exempt from paying fees to the Federal Tax Service.

Regardless of the profitability of doing business, the entrepreneur is required to transfer 1% of his income to the state. And if the calculated amount of payments is less than the minimum tax, the lower limit is paid, and the difference is taken into account as expenses next year.

The final step in the procedure for transferring mandatory fees is the direct transfer of funds. But what is the easiest way to pay individual entrepreneur tax with a simplified tax system of 6%? What options for contributing financial resources are there?

In the Russian Federation there are several ways to do this:

Payment in cash according to receipt.
Through the terminal of Sberbank of the Russian Federation.
Using online services.
Through your personal account on the tax service website.

To deposit cash, you need to contact the branches of any bank or post office with a receipt with the obligatory filling in the details and indicating the purpose of the payment and make the transfer. The issued check will confirm the payment of taxes.

Mandatory fees are paid through Sberbank terminals without charging a commission, regardless of the chosen option for depositing funds - in cash or by transfer from the personal account of an individual entrepreneur.

The official website of the Federal Tax Service, using the “Pay taxes” service, allows individual entrepreneurs to independently prepare payment documents and, thanks to the online services of partner banks, make non-cash transfers of mandatory contributions.

For the last method of paying off fees, you must contact the Federal Tax Service at the place of registration and create a personal taxpayer account. Using this service, you can not only transfer funds in a timely manner for making contributions, but also obtain information about the status of the individual entrepreneur’s payments (debt or overpayment), print out completed payments and receipts.

In 2019, amendments were made to the legislation of the Russian Federation regarding the payment of taxes based on performance results. Thanks to this, it became possible to transfer mandatory fees to third parties.

We examined in detail the procedure for paying taxes for individual entrepreneurs using the simplified tax system in 2019 and indicated the advantages and prerequisites for applying this special regime to pay off debts on fees. In conclusion, it is necessary to dwell on the provision of reports submitted by businessmen to the Federal Tax Service annually. Until April 30 of the following year, entrepreneurs applying the simplified tax system are required to submit a declaration in the approved form 3-NDFL and, if their activities involve hired personnel, reports for employees.

The simplified taxation system is a simplified taxation system. Simplified, but not simple.

Tatiana Lukoyanova

accountant

The simplified tax system is called simplified compared to the general taxation system - OSN. Significant differences are in taxes.

Entrepreneurs in both taxation systems pay transport, land and property taxes only if they own transport, land or property.

In this article we will figure out who has the right to use the simplified tax system, how to switch to it and when to submit reports.

Who applies the simplified tax system

Both entrepreneurs and companies can work on the simplified tax system, but with restrictions.

By number of employees. The staff, including employees registered under civil contracts, should not exceed 100 people.

By turnover. As of 2018, companies and individual entrepreneurs can work on the simplified tax system if their turnover does not exceed 150 million rubles per year.

At the cost of fixed assets. The accounting residual value of fixed assets and intangible assets of a company or individual entrepreneur must not exceed 100 million rubles. However, only property that was purchased at RUR 100,000 or more is taken into account.

Rights to computer programs, patents and other intangible assets are not included in the limit. The conditional Startup LLC, which owns the rights to applications in Epstore worth 200 million rubles and three computers worth 500,000 RUR, can work on the simplified tax system.

By share of other organizations. A company cannot operate on the simplified tax system if other organizations own more than 25% of its authorized capital. If you are a big business with investors, go to OSN.

If any of these conditions are violated, for example, a company opens a branch or its turnover increases, it will have to switch to a general taxation system.

How to switch to simplified tax system

Notification of the transition to the simplified tax system can be submitted immediately upon registration of the company or within 30 days after registration. Existing companies will switch to simplified legislation only from the beginning of next year.

To switch to the simplified tax system immediately after registering a company, a notification in form 26.2-1 must be attached to the package of documents.

If you switch to the simplified tax system at the time of registration or within 30 days after, then in the cell “switches to a simplified taxation system” you need to put the number 2. Number 3 should be put in if the company worked on UTII, and then ceased to meet the criteria for this special regime and must switch to the simplified tax system

An existing company can switch to a simplified system only from the beginning of next year. The notification must be submitted from October 1 to December 31 of the previous year. That is, it will no longer be possible to switch to the simplified tax system in 2018, but you can submit an application in October and switch to the simplified tax system in 2019.

The notification can be submitted online - through the electronic reporting system (Kontur, Taxcom, etc.), taken to the tax office in person or sent by mail with a list of the attachments.

The Federal Tax Service does not send any papers about the transition to the simplified tax system, but you can ask it about it - it’s calmer. To do this, write a request in free form or fill out a special form. In response, the Federal Tax Service will send an information letter.

Make the Federal Tax Service confirm everything

Sometimes, when registering new individual entrepreneurs and companies, tax authorities can elegantly forget that they need to put them on the simplified tax system. Just in case, request an information letter that you have been transferred to a simplified taxation system. Do this immediately after registration or after switching to a simplified version in the new year. You can't trust anyone.

When do you need to send reports using the simplified tax system?

Tax according to the simplified tax system must be paid every quarter:

I quarter - no later than April 25;
II quarter - no later than July 25;
III quarter - no later than October 25;
IV quarter (for the year) - LLC no later than March 31 of the following year, and individual entrepreneurs no later than April 30 of the following year.

This applies specifically to paying money, not filing a declaration.

The tax return must be filed once a year. LLCs had to submit a declaration for 2017 no later than April 2, 2018, individual entrepreneurs - no later than April 30.

The declaration is submitted online through an electronic reporting system, taken in person to the tax office, or sent by mail with a list of the attachments.

Submit a declaration using the simplified tax system 6%

There are a number of online services that help automatically generate declarations according to the simplified tax system, but we will tell you about Tinkoff accounting:

We fill out the declaration, calculate taxes and automatically prepare a payment invoice.
We send the declaration to the Federal Tax Service via the Internet, but if you want, you can print it out and submit it in person.
We will issue a qualified electronic signature (CES) for free to send the declaration online.
We will create a payment slip for tax payment.

To use Tinkoff accounting, you need a current account in Tinkoff business. For the first two months of account servicing we do not charge any money, then from 490 RUR

All individual entrepreneurs are required to pay insurance premiums for themselves; their amount is fixed: in 2018 - 32,385 RUR. Contributions can be paid once a year - until December 31, or you can pay along with the tax according to the simplified tax system, that is, quarterly.

Most often, it is more profitable to pay premiums quarterly: in this case, the amount of the insurance premium for the quarter reduces the base for calculating tax according to the simplified tax system.

In the next article we will talk about the difference between the simplified tax system “Income” and the simplified tax system “income minus expenses”.

Important

If you have a seasonal job or unstable income, hire a professional accountant.

Do not solve complex issues using advice and articles from the Internet. Don't take risks. Find a professional.

In order to support small businesses and entrepreneurs, tax legislation provides for the possibility of using a preferential tax system for certain categories of taxpayers. It allows you to reduce the tax burden on the enterprise and simplifies accounting. The most used system is the simplified tax system for income 6 percent.

One of the preferential tax regimes is the simplified tax system, which has two varieties - simplified tax system for income and simplified tax system for income reduced by expenses. Let's take a closer look at the first subsystem of the simplified tax regime.

The Tax Code of the Russian Federation establishes that the taxpayer calculates and pays a single tax to the budget, which is determined by multiplying the tax base by the current tax rate of 6%. Subjects are given the right to reduce the size of this rate.

The tax base is equal to the company’s revenue and other income received into the company’s account or its cash desk. With this system, only income needs to be recorded. To do this, the taxpayer only needs to fill out the tax register.

At the same time, the single tax replaces the profit tax, VAT, and property tax. However, it must be remembered that the latest tax is currently undergoing a transition period, during which the tax base for property tax moves from calculating inventory value to cadastral value. In this case, the simplified tax system does not provide exemption from calculating property tax.

Attention! Compared to the second type - the simplified tax system for income minus expenses, this system is the simplest, both in terms of preparing reports and calculating taxes, as well as accounting.

In what case is it beneficial to use it?

As a preferential treatment, this system is beneficial for most companies. However, when comparing two varieties, it must be taken into account that each of them has positive and negative sides.

Deadlines for paying the simplified tax system and where to pay

The law establishes that advance payments must be calculated and transferred every quarter. Then, at the end of the year, the final part of the tax is transferred.

The Tax Code stipulates that each payment must be made before the 25th day of the month following the reporting quarter:

For the 1st quarter - until April 25;
Six months before July 25;
9 months - until October 25.

For the simplified tax system declaration, the reporting deadline coincides with the date of transfer of the final payment. This must be done for organizations - before March 31 of the year following the reporting year, and for entrepreneurs - before April 30 of the same year.

KBK for payment of the simplified tax system in 2019

KBK USN 6 percent codes did not change in 2018:

Payment of advance payments and tax – 182 1 05 010 11 01 1000 110
Payment of tax penalties – 182 1 05 010 11 01 2100 110
Payment of tax fine – 182 1 05 010 11 01 3000 110

Reporting on simplified tax system income

For entrepreneurs, the number of reports they must submit depends on the availability of hired employees.

An individual entrepreneur without employees on a simplified basis must submit:

VAT declaration (if this tax was allocated upon shipment);
Declarations on transport and land taxes (if there are objects of tax calculation);

An entrepreneur who has employees and an LLC, in addition to the reports mentioned above, also submits:

after the end of the year for all its employees;
at the end of each quarter;
Calculation of insurance premiums at the end of the year;
Reporting to the Pension Fund:
Reporting to social insurance - 4-FSS;
(for organizations).

Organizations submit the same reports as entrepreneurs for themselves and their employees. In addition, they have the added obligation to draw up and submit a balance sheet and appendices to it at the end of the year. Small firms have the right to compile them in a simplified form, all others - in full.

An example of calculating the simplified tax system 6 percent 2019 for individual entrepreneurs with employees

Let's look at how tax is calculated for individual entrepreneurs with employees:

Month	Income, rub		6%, cumulative	Payments to funds, rub.	Advance payment according to the simplified tax system, rub	simplified tax system for the year in total
January	220000,00	716000,00	42960,00	12200,00	21480,00	135510,00
February	245000,00			12200,00
March	251000,00			20296,25
April	380000,00	1932000,00	115920,00	10934,00	36480,00
May	410000,00			10933,00
June	426000,00			19029,25
July	300000,00	2912000,00	174720,00	11166,00	29400,00
August	330000,00			11167,00
September	350000,00			19263,25
October	500000,00	4517000,00	271020,00	10196,00	48150,00
November	540000,00			10196,00
December	565000,00			60464,25

How the calculation was made.

For 1 quarter

His income for this period amounted to 716 thousand rubles.

In addition, in this period, 1/4 of the mandatory payments were paid: To the Pension Fund of Russia 6636.25 rubles, to the Compulsory Medical Insurance Fund 1460 rubles. Total total payment amount is 6636.25+1460=8096.25 rubles.

Amount of transferred contributions for employees: 36,600 rubles.

Total contributions paid in the first quarter:

12,200 rubles in January for employees.
12,200 rubles in February for employees.
20,296 rubles 25 kopecks. in March, from the bottom 12,200 rubles. for employees and 8096.25 for individual entrepreneurs.

The tax amount will be equal to: 716,000 x 6%=42,960 rub.

50% of tax: 21,480 rub. Total amount of contributions for the quarter: RUB 44,696.25. Since it exceeds half of the calculated tax, 50% of it is taken as a deduction.

Amount to be paid: 42960-21480=21480 rub.

In 6 months

Income for the 2nd quarter - 1216 thousand rubles.

Amount of transferred contributions for employees: RUB 32,800

Thus, the total amount of transferred contributions was:

10934 in April for employees.
10933 in May for employees.
19029.25 in June, of which 10933 for employees and 8096.25 for individual entrepreneurs.

The tax amount will be equal to: (716000+1216000) x 6%=115920 rubles.

Cumulative amount of contributions from employees and individual entrepreneurs: RUB 85,592. 50 kopecks

50% of tax: 115920/2= 57960 rub. Total amount of contributions for six months: RUB 85,592.50. Since it exceeds half of the calculated tax, 50% of it is taken as a deduction.

Thus, the amount payable for the six months will be: 115920-57960-21480=36480 rubles.

In 9 months

Income for the 3rd quarter - 980 thousand rubles.

Also in this period, 1/4 of the mandatory payments were paid: To the Pension Fund of the Russian Federation 6,636.25 rubles, to the Compulsory Medical Insurance Fund 1,460 rubles. Total total payment amount is 6,636.25+1460=8,096.25 rubles.

Amount of transferred contributions for employees: RUB 33,500.

The total amount of contributions transferred was:

11,166 rubles in July.
11,166 rubles in August
19,263.25 rubles in September, of which 11,167 for employees and 8,096.25 for individual entrepreneurs.

The tax amount will be equal to: (716,000+1,216,000+980,000) x 6%=174,720 rubles.

50% of tax: 174,720/2=87,360 rub. The total amount of contributions for 9 months for individual entrepreneurs and employees: 127,188.25. Since it exceeds half of the calculated tax, 50% of it is taken as a deduction.

Amount to be paid: 174 720-87360-21480-36480=29400 rub.

In a year

Income for the 4th quarter - 1605 thousand rubles.

Also in this period, 1/4 of the mandatory payments were paid: To the Pension Fund of Russia 6636.25 rubles, to the Compulsory Medical Insurance Fund 1460 rubles. Total total payment amount is 6636.25+1460=8096.25 rubles.

Amount of employee contributions: RUB 30,590.

An example of calculating the simplified tax system for income for an LLC

Month	Income, rub	Income, cumulative total, rub	6%, cumulative	Payments to funds, rub.	Advance payment according to the simplified tax system, rub	simplified tax system for the year in total
January	280000,00	911000,00	54660,00	9467,00	27330,00	118860,00
February	311000,00			9466,50
March	320000,00			9466,50
April	500000,00	2521000,00	151260,00	10400,00	64330,00
May	540000,00			10400,00
June	570000,00			10400,00
July	206000,00	3141000,00	188460,00	11366,00	3100,00
August	205000,00			11367,00
September	209000,00			11367,00
October	260000,00	3962000,00	237720,00	13183,00	24100,00
November	280000,00			13183,00
December	281000,00			13184,00

For 1 quarter

For the 1st quarter the company must pay an advance payment.

Her income for this period amounted to 911 thousand rubles.

The amount of transferred contributions for employees is 28,400 rubles:

9,467 in January.
9,466.50 in February.
9,466.50 in March.

The tax amount will be equal to: 911,000 x 6% = 54,660 rubles.

50% of tax: RUB 27,330. Since the amount of contributions exceeds half of the calculated tax, 50% of it is taken as a deduction.

Amount to be paid: 54,660-27,330=27,330 rubles.

In 6 months

At the end of the six months, the company transfers the advance payment again.

Income for the 2nd quarter - 1610 thousand rubles.

Amount of transferred contributions for employees: RUB 31,200:

10,400 in April.
10,400 in May.
10,400 in June.

The tax amount will be equal to: (911,000+161,0000) x 6%=151,260 rubles.

Cumulative amount of employee contributions: RUB 59,600.

50% of tax: RUB 75,630. The cumulative contribution amount is less than 50% of the tax, so it is accepted in full.

Amount to be paid: 151,260-59,600-27,330=64,330 rubles.

In 9 months

The company determines the next advance payment after 9 months.

Income for the 3rd quarter - 620 thousand rubles.

Amount of transferred contributions for employees: 34,100 rubles:

11,366 in July.
11,367 in August.
11,367 in September.

The tax amount will be equal to: (911,000+1,610,000+620,000) x 6%=188,460 rubles.

Cumulative amount of employee contributions: RUB 93,700.

50% of tax: RUB 94,230. The cumulative contribution amount is less than 50% of the tax, so it is accepted in full.

Amount to be paid: 188,460-93,700-27,330-64,330=3,100 rub.

In a year

At the end of the year, the company prepares a declaration and pays the remaining tax.

Income for the 4th quarter - 821 thousand rubles.

Amount of employee contributions: RUB 39,550:

13,183 in October.
13,183 in November.
13,184 in December.

Total tax for the year:

(911000+1610000+620000+821000)x6%=237720 rub.

Cumulative amount of employee contributions: 133,250 rubles.

50% of tax: RUB 118,860. Since contributions exceed half of the calculated tax, 50% of it is taken as a deduction.

Amount to be paid: 237720-118860-27330-64330-3100=24100 rub.

STS 6 percent 2018 for individual entrepreneurs without employees calculation example

Summary calculation table:

Month	Income, rub	Income, cumulative total, rub	6%, cumulative	Payments to funds, rub.	Advance payment according to the simplified tax system, rub	simplified tax system for the year in total
January	125000,00	480000,00	28800,00		20703,75	41915,00
February	170000,00
March	185000,00			8096,25
April	110000,00	805000,00	48300,00		11403,75
May	111000,00
June	104000,00			8096,25
July	120000,00	1221000,00	73260,00		16863,75
August	130000,00
September	166000,00			8096,25
October	80000,00	1426000,00	85560,00		-7056,25
November	70000,00			8096,25
December	55000,00			11260,00

For 1 quarter

For the 1st quarter, the entrepreneur must pay an advance payment.

His income for this period amounted to 480 thousand rubles.

In addition, in this period, 1/4 of the mandatory payments were paid: To the Pension Fund of Russia 6,636.25 rubles, to the Compulsory Medical Insurance Fund 1,460 rubles. Total total payment amount 6,636.25+1,460=8,096.25 rubles.

The individual entrepreneur has the right to reduce the tax amount for the quarter by this amount.

The tax amount will be equal to: 480,000 x 6%=28,800 rub.

Amount to be paid: 28800-8096.25=20703.75 rub.

In 6 months

At the end of the six-month period, the individual entrepreneur transfers the advance payment again.

Income for the 2nd quarter - 325 thousand rubles.

Total tax amount for six months:

(480000+325000)x6%=48300 rub.

Total amount to be reduced (payments to funds and advance payment for 1st quarter): 8096.25+8096.25+20703.75=36896.25 rub.

Amount to be transferred: 48300-36896.25=11403.75 RUR

In 9 months

The individual entrepreneur determines the next advance payment after 9 months.

Income for the 3rd quarter - 416 thousand rubles.

Total tax amount for 9 months:

(480,000+325,000+416,000) x 6%=RUB 73,260.

Total amount to be reduced (payments to funds and advance payments for the 1st quarter and half of the year):

8,096.25+8,096.25+8,096.25+20,703.75+11,403.75=RUB 56,396.25

Amount to be transferred: 73,260-56,396.25=16,863.75 rub.

In a year

At the end of the year, the individual entrepreneur prepares a declaration and pays the remaining tax.

Income for the 4th quarter - 205 thousand rubles.

In addition, at the end of the year, the individual entrepreneur received an income of more than 300 thousand rubles, and therefore must additionally pay a contribution to the Pension Fund in the amount of 1% of the excess:

(480000+325000+416000+205000-300000)x1%=11260 rub.

Total tax for the year:

(480,000+325,000+416,000+205,000) x 6%=RUB 85,560.

Total amount to be reduced (payments to funds and advance payments for the 1st quarter, half a year and 9 months): 8,096.25+8,096.25+8,096.25+8,096.25+20,703.75+11,403.75 +16,863.75+11,260=92,616.25 rub.

As a result, there was an overpayment of tax: 92,616.25-85,560 = 7,056.25 rubles.

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