Or rather about what changes have occurred in the taxation of the simplified tax system in 2016,.
There are quite a lot of changes in the tax STS 2016 and they are of a serious nature. Directly mirrored reflections.
Reducing the tax rate of the USN 2016
Consider in which case the tax rate of the simplified tax system is reduced:
STS Income minus expenses 2016
The government is seriously engaged and is trying to create better conditions for it by reducing the tax burden. Yes, you heard right, now the regional authorities can reduce the tax rate of the simplified tax system Income minus expenses from the standard 15% to 5%... The reduction in the tax rate will depend on the type of activity and category of the taxpayer himself.
For the Republic of Crimea and the city of Sevastopol, it is allowed to reduce the rate on the simplified tax system (income minus expenses) to 3%. This provision is enshrined in federal law of 13.07.2015 No. 232-FZ.
The law comes into force in 2016 and will be in effect from 2017 to 2021.
STS Income 2016
In the period from 2015 to 2016 in the Crimea and the city of Sevastopol there is a preferential rate of 3%. Here, of course, everything is clear, people are given the opportunity to promote their business and not be heavily taxed.
On the basis of which documents the preferential rate is valid in Crimea and Sevastopol:
- Republic of Crimea: law of December 29, 2014 No. 59-ЗРК / 2014;
- City of Sevastopol: Law dated 03.02.2015 No. 110-ЗС.
Since 2016, regional authorities will be able to reduce the tax rate from 6% down to 1%.
As it is not difficult to guess, the maximum rate on the simplified taxation system Income in 2016 will be 6%, everything else is at the discretion of the regions, for which types of activities what interest rate will be chosen, it is certainly not for us to decide. We just have to humbly clarify in the tax office what rate was adopted for our type of activity (or on the administration website).
Someone will be lucky and the tax will be 1%, also not bad. Thanks again to the government, the only thing that bothers you is that these rights to set tax rates have been transferred to the regions. For some reason I am sure that nothing will change in my region (there has already been a precedent), but as they say, time will tell.
Supervision holidays in 2016
Agree that the word vacation is a good word and it warms your soul.
Let's look at what the authorities have prepared for us:
From 01.01.2016 to 31.12.2018 any scheduled supervisory inspections will be canceled for small businesses.
What does it mean? Everything is very simple, small business will be left alone for 3 years and will not be disturbed by services such as SES, firefighters, labor and other authorities.
True, this does not apply to some hazardous activities: energy, power supply, mines, underground work, etc., but this is just an exception to the rule and has practically nothing to do with small business.
Despite this, there may be an unscheduled check of any of the listed structures in the event that there are complaints about the organization or individual entrepreneurs from employees or clients.
The Federal Law No. 246-FZ of 13.07.2015 was signed personally by the President of the Russian Federation V.V.
So small businesses are given a breather.
New KBK codes in 2016
Among other things, since 2016, the KBK has been changing to pay contributions for employees, as well as to pay fixed contributions to individual entrepreneurs.
The change in the KBK codes occurs on the basis of the Order of the Ministry of Finance of Russia dated 08.06.2015 No. 90n.
You can take the BCF values \u200b\u200bfor paying contributions to the Pension Fund and the MHIF in 2016 from your tax office.
Thank God, this order does not provide for any increase in payments, but the KBK themselves are simply changing where to make payments for employees and IE contributions.
Change in the value of fixed assets 2016
Since the new 2016, the rate of the cost of fixed assets of organizations has changed. Previously, its size was 40,000 rubles, now 100,000 rubles.
Everything that is cheaper than 100,000 cannot be fixed assets and are materials that the organization uses (that is, you cannot put them on depreciation).
I am sure that for 90% of small businesses, these changes are a breeze, since fixed assets in small businesses are rarely used for depreciation.
How to submit a personal income tax report in 2016
Here we are also waiting for changes and if you have employees whose earnings are paid personal income tax, then a 2NDFL report is submitted by April 1 of the year following the reporting year.
Now they have introduced additional reporting in addition to personal income tax certificates, organizations and entrepreneurs will have to submit a quarterly calculation of personal income tax (based on the law dated 02.05.2015 No. 113-FZ).
Submission of the calculation of personal income tax occurs quarterly:
- First quarter - the calculation must be sent by April 30;
- Half a year - the calculation must be sent before July 31;
- Nine months - the calculation must be submitted by October 31;
- Annual - annual calculation must be submitted together with 2NDFL reports by April 1 of the year following the reporting year.
When you employ 25 or more people, the report must be submitted in electronic form.
If less than 25, then it is possible on paper. To be honest, a small business that employs 25 or more people ... well, it is very rare. In my city, I know only 3 people who fall under this criterion.
For the most part, small business is simply not threatened by these restrictions, just because it is so small.
As always, in the event of a delay in the delivery of the calculation of personal income tax, an organization and an individual entrepreneur will face a fine of 1000 rubles. for every month they are overdue. So, we hand over everything on time.
VAT on USN 2016
There is one more point of changes in the USN of 2016, it concerns the situation when you issue an invoice to the organization with the allocated VAT. I will not describe it, since it is simply categorically not recommended to issue invoices with VAT on the STS, since the allocated amount of VAT will have to be paid from your pocket.
I myself have personally got into such a situation and believe me, a serious loss of money - especially when large amounts of money will not bring anyone anything good and because of this, you can work out in general for yourself. The change here only affected the fact that the VAT paid by you can be included in the general expenses, BUT just do not issue VAT invoices to the simplified tax system!
These are the changes in the USN tax awaiting us in 2016... I especially like the first point, I’ll go to the tax office, I’m just at the STS Income, maybe they will please.
Currently, many entrepreneurs use this Internet accounting to switch to the simplified tax system, calculate taxes, contributions and submit reports online, try it for free. The service helped me save on the services of an accountant and saved me from going to the tax office.
The procedure for state registration of an individual entrepreneur or LLC has now become even easier, if you have not yet registered your business, prepare registration documents completely free of charge without leaving your home through the online service I checked: Registration of an individual entrepreneur or LLC is free in 15 minutes. All documents comply with the current legislation of the Russian Federation.
If you have any questions, then we ask them in the comments or in my VK group.
Good luck to everyone in business! Until!
A simplified taxation system, as its name suggests, should be a simple and understandable tax regime. In principle, this is the case if the taxation object “Income” is selected. In this version of the simplified tax system, only income received is taken into account, which is contributed to the KUDiR for simplification.
The single tax for the STS "Income" is calculated simply - the tax base, consisting of income received from sales and non-operating income, is multiplied by a tax rate of 6%.
What does an individual entrepreneur get by choosing the version of the simplified system with the object of taxation "Income minus expenses"?
On the one hand, there is a lower tax burden, and on the other, increased attention of tax authorities to the declared expenses.
When should you choose the STS option "Income minus expenses"?
It is generally accepted that the amounts of the single tax on the STS "Income" and the STS "Income minus expenses" will be the same if the confirmed expenses amount to 60% of the income received. If expenses begin to exceed 60% of income, then the amount of the single tax in the version of the simplified tax system “Income minus expenses” will be less, therefore, with the growth of expenses, this regime becomes more profitable for the taxpayer.
At the usual tax rate of 15%, this is so, if a differentiated tax rate was adopted in the region, which can be reduced to 5%, then the single tax on the STS “Income minus expenses” generally tends to zero.
The main problem of the taxpayer on the STS "Income minus expenses"
If we talk only about the amount of tax payments, then there really is no more favorable regime for the Russian taxpayer. Unfortunately, the views of entrepreneurs and tax authorities on the justification of the costs incurred are diametrically opposed.
Tax authorities are interested in making the tax base and, accordingly, the single tax payable as large as possible. To do this, it is enough for them not to recognize a significant part of the expenses declared by the entrepreneur on the STS “Income minus expenses”.
If the calculation of the tax base according to the data of the tax authorities and the businessman does not coincide, then the latter runs the risk of collecting arrears, penalties and a fine for incorrectly calculated tax. Thus, the issue of recognizing expenses declared in the annual tax return is the main problem of this regime.
The recognition of expenses for the simplified person takes place on almost the same terms as the recognition of expenses for calculating income tax, that is, expenses must be properly documented and economically justified.
Correct documenting of expenses is understood as the presence of two documents confirming it:
- expense payment document (cashier's check, payment order, bank statement);
- a document proving the fact of a business transaction (acceptance certificate or consignment note).
What other requirements are established for recognizing expenses on the STS “Income minus expenses”?
In addition to documentary evidence and economic feasibility, the costs of the simplifier must fall into the closed, that is, not supplemented list specified in Art. 346.16 of the Tax Code of the Russian Federation. By the way, this list does not even allow taking into account the costs of drinking water in offices.
Expenses for the simplified tax system “Income minus expenses” are recognized on a cash basis, that is, they must be actually paid. For example, salary expenses will be recognized only after they have been paid, and not accrued.
For some categories of expenses, such as the cost of purchasing goods for resale, the purchase of fixed assets, raw materials and materials, special accounting procedures apply. This means that they cannot always be taken into account only on the basis of their payment.
The problem of accounting for expenses on transactions with an unscrupulous counterparty
After fulfilling all the listed conditions for recognizing expenses, the simplified person may also fall into the trap of partnership with an unscrupulous counterparty.
Even economically justified, documented, paid, accounted for in the correct order and included in the agreed list of expenses may not be taken into account if the tax authorities recognize your partner as unscrupulous.
As you can see, there are plenty of difficulties associated with calculating the tax base for the STS “Income minus expenses”. Therefore, choosing this mode, you need to weigh your capabilities in terms of compliance with its requirements. It may be worth sacrificing a part of the profit and choosing a less problematic tax regime in terms of recognition of expenses.
If after reading the text you have questions on this topic, please ask them in the comments. Thank you for being with us!
Pitfalls of the USN "Income minus expenses" updated: November 30, 2018 by: All for individual entrepreneurs
To calculate advance payments and USN tax, you can use a free online calculator directly on this site.
What is STS
The simplified taxation system is one of the most economically feasible tax regimes to minimize tax payments and reduce the volume of reporting.
A feature of the simplified tax system, like any other special regime, is the replacement of the main taxes of the general taxation system with one - a single one. On the simplified tax system, the following are not subject to payment:
- Personal income tax (for individual entrepreneurs).
- Income tax (for organizations).
- VAT (excluding export).
- Property tax (except for objects, the tax base for which is determined as their cadastral value).
Free tax consultation
Who has the right to apply the simplified tax system in 2019
Individual entrepreneurs and organizations that meet certain conditions, in particular:
- The income limit for the reporting or tax period does not exceed RUB 150,000,000
- The number of employees is less than 100 people.
- Fixed assets cost less RUB 150 million
notethat since 2017, the limits on the transition and application of the simplified tax system have changed. The income limit for the transition to the simplified tax system has been more than doubled, the maximum income for the application of the simplified taxation system has been increased from 60 million rubles. up to 150 million rubles, and the maximum cost of fixed assets, which allows the application of the "simplified", is now equal to 150 million rubles. (instead of 100 million rubles in 2016). Starting from January 1, 2018, the income limit that allows switching to the simplified tax system has been more than doubled and amounts to 112.5 million rubles.
Note: values \u200b\u200bof marginal income for application and transition to simplified taxation system not subject to adjustment by the deflator coefficient until January 1, 2020.
Who cannot apply the simplified tax system
- Organizations with branches.
- Banks.
- Insurance companies.
- Non-state pension funds.
- Investment funds.
- Participants in the securities market.
- Pawnshops.
- Organizations and individual entrepreneurs that produce excisable goods (for example, alcoholic and alcoholic products, tobacco, etc.).
- Organizations and individual entrepreneurs that extract and sell minerals, with the exception of common ones).
- Gambling organizations.
- Organizations and individual entrepreneurs at the ESHN.
- Notaries and attorneys in private practice.
- Participants in production sharing agreements.
- Organizations in which the share of participation of other organizations does not exceed 25%, with the exception of a number of institutions listed in clauses 14, clause 3 of Art. 346.12 of the Tax Code of the Russian Federation.
- Organizations and individual entrepreneurs with more than 100 employees.
- Organizations whose residual value of fixed assets exceeds 100 million rubles.
- Budgetary and state institutions.
- Foreign companies.
- Organizations and individual entrepreneurs who did not submit applications for the transition to the simplified system in time.
- Private employment agencies.
- Organizations and individual entrepreneurs on OSN.
- Organizations and individual entrepreneurs whose income exceeds 150,000,000 rubles. per year (for 2018).
Note: since 2016, the ban on the use of the simplified tax system by organizations with representative offices has been lifted.
Types of simplified taxation system (object of taxation)
Simplified has two objects of taxation:
- Income (rate 6%).
- Income reduced by the amount of expenses (rate 15%).
Note: the rate for the specified objects can be reduced by the regional authorities to 1% for the object "income" and 5% for the object "Income minus expenses"
When switching to the simplified tax system, organizations and individual entrepreneurs are obliged to independently choose the object of taxation ("Income" or "Income minus expenses").
Activities covered by the simplified tax system
As well as OSN, the simplified taxation applies to all types of taxpayer's activities, and not any specific ones, as is the case with UTII, PSN and ESHN. The exception is banks, insurance companies, pension and investment funds and a number of other organizations specified in clause 3 of Art. 346.12 of the Tax Code of the Russian Federation.
Transition to simplified taxation system in 2019
To switch to the simplified tax system, you must submit a notification of the transition to the simplified tax system to the tax office. If you are just planning to open an individual entrepreneur or register an LLC, then the notification can be submitted either with the registration documents, or within 30 days after state registration.
notethat if you do not meet the specified deadline, you will be automatically transferred to the main taxation regime - the most difficult and unprofitable for small and medium-sized businesses.
Existing individual entrepreneurs and organizations can switch to the simplified tax system only from January 1 of the next year. To do this, they need to submit a notification by December 31 of the current year. Due to the fact that organizations in the application must indicate the income received for 9 months (as of October 1), they can submit an application not earlier than October 1.
To switch to the simplified tax system, existing individual entrepreneurs and LLCs must meet the following conditions:
- The amount of income for 9 months of the year does not exceed 112,500,000 rubles.
- The number of employees is not more than 100 people.
- The cost of fixed assets does not exceed 150 million rubles.
- The share of participation of other organizations is not more than 25%.
note, you can switch to the simplified tax system only once a year, as well as change the object of taxation.
Tax calculation according to the simplified tax system in 2019
You can read more about how to calculate the tax (advance payments) according to the simplified tax system for the objects "Income" and "Income reduced by the amount of expenses" on this page.
Terms of payment of tax simplified tax system in 2019
At the end of each reporting period (1 quarter, half a year and 9 months), individual entrepreneurs and LLCs must make advance payments on the simplified tax system. In total, 3 payments must be made for a calendar year, and the final tax must be calculated and paid by the end of the year.
The table below shows the timing of the payment of the simplified taxation system in 2019:
Note: if the deadline for payment of the STS tax falls on a weekend or holiday, then the deadline for payment is postponed to the next working day.
Minimum tax (loss under simplified taxation system)
If, according to the results of the calendar year, an individual entrepreneur or LLC at the "Income minus expenses" object received a loss (expenses exceeded income), then the minimum tax must be paid ( 1% from all income received).
In this case, the loss can be included in expenses next year or within one of the next 10 years (after which it will be canceled). If there was more than one loss, then they are transferred in the same order in which they were received.
Also, when calculating the tax according to the simplified tax system, it will be possible to take into account not only the loss of the previous period, but also the amount of the minimum tax paid last year. Let's look at an example of how to correctly take into account the loss of previous years.
Example of accounting for a loss of previous years
2017 year
Income - 2,650,000 rubles.
Expenses - 3,200,000 rubles.
The loss is 550,000 rubles.
The minimum payment for the year is 26,500 rubles (2,650,000 x 1%).
2018 year
Income - 4,800,000 rubles.
Expenses - 3,100,000 rubles.
The tax base at the end of 2018 may be reduced by the amount of the minimum tax paid for 2017 and the loss incurred in this period. Thus, the base for the single tax will be 1,123,500 rubles (4,800,000 - 3,100,000 - 26,500 - 550,000). The tax that will need to be paid for 2018 will be equal to 168 525 rubles (1 123 500 x 15%).
Tax accounting and reporting of individual entrepreneurs and LLCs on the simplified tax system in 2019
Tax return
At the end of the calendar year, you must submit one tax return to the USN.
Deadline for submission of the USN declaration for 2019:
Note: if the deadline for filing the USN declaration falls on a weekend or holiday, then the deadline for payment is postponed to the next working day.
Accounting and reporting
Individual entrepreneurs using the simplified tax system are not required to submit financial statements and keep records.
Organizations on the simplified tax system, in addition to the tax return and the KUDiR, are required to maintain accounting records and submit accounting reports.
note, since 2017, all individual entrepreneurs and organizations that make payments using cash and electronic means of payment (with some exceptions) are required to use online cash registers.
Combining the simplified tax system with other tax regimes
The USN, as well as the DOS, is a taxation regime applicable to all types of activities carried out by the taxpayer (with the exception of those specified in clause 3 of Article 346.12 of the Tax Code of the Russian Federation), and therefore the USN can only be combined with UTII and PSN.
Separate accounting
When combining tax regimes, it is necessary separate income and expenses on STS from income and expenses on UTII and PSN. As a rule, there are no difficulties with income sharing. In turn, the situation with costs is somewhat more complicated.
There are expenses that cannot be unequivocally attributed either to the STS or to other activities, for example, the salary of employees who are engaged in all types of activities at the same time (director, accountant, etc.). In such cases, costs are required divide in two parts proportionately income received on an accrual basis from the beginning of the year.
Loss of the right to use the simplified tax system
Individual entrepreneurs and organizations lose the right to use the simplified tax system if during the year:
- The amount of income exceeded 150,000,000 rubles.
- The average number of employees was over 100 people.
- The cost of fixed assets exceeded 150 million rubles.
Starting from the year in which the individual entrepreneur and LLC ceased to meet the specified conditions, they are transferred to the OSN.
Transition to another tax regime
Switching to a different tax regime is possible only from next year. It is necessary to submit a notification of the transition to a different taxation regime before January 15 of the year from which the transition to a different taxation system is planned.
The list of expenses that can be recognized on the simplified tax system with an object of income minus expenses is strictly limited. The list of permitted expenses is given in clause 1 of article 346.16 of the Tax Code of the Russian Federation. This list traditionally does not change significantly from year to year.
09.03.2016So, in 2016 this list includes, in particular:
- expenses for the acquisition (construction, manufacturing), as well as completion (additional equipment, reconstruction, modernization and technical re-equipment) of fixed assets;
- costs of acquiring or independently creating intangible assets;
- material costs, including the cost of purchasing raw materials and supplies;
- labor costs;
- the value of purchased goods purchased for resale;
- input VAT amounts paid to suppliers;
- other taxes and fees paid in accordance with the law. An exception is the single tax on the simplified tax system itself, as well as VAT allocated in invoices at the initiative of the "simplified";
- expenses for the maintenance of the CCP and the removal of solid household waste;
- expenses for compulsory insurance of employees, property, liability, etc.
At the end of the year, the tax base can be additionally reduced by losses of previous years (clause 7 of article 346.18 of the Tax Code of the Russian Federation). Do not include any losses during the year.
Amounts not specified in clause 1 of Article 346.16 of the Tax Code of the Russian Federation cannot be accepted for tax accounting under the simplified tax system. Companies consider such expenses only in accounting.
In addition to the fact that the costs incurred are named in the specified list, other conditions for accounting must also be met. So, all expenses must be economically justified, documented and related to activities aimed at generating income (clause 2 of article 346.16, clause 1 of article 252 of the Tax Code of the Russian Federation). Expenses named in paragraph 2 of Article 346.16 of the Tax Code of the Russian Federation (for example, material and labor costs) can be recognized when calculating the tax if they meet the requirements provided for in Chapter 25 of the Tax Code of the Russian Federation. At the same time, all expenses for the simplified tax system are accounted for as they are paid, that is, on a cash basis. In the dry language of the law: the date of recognition of the expense is the day of termination of the organization's obligations (the day of payment of money from the cash desk or transferring it from a bank account, disposal of property, etc.). Additional specific rules apply to the costs of purchasing goods. Their cost is included in expenses only if three conditions are met simultaneously: they are registered (delivered), paid to the supplier and sold to the outside (subparagraph 2 of paragraph 2 of article 346.17, paragraph 2 of article 346.16 of the Tax Code of the Russian Federation). In this case, it is important! - receiving payment from the buyer is not required.
Attention: Moscow merchants from July 1, 2015 incur such an additional expense as a trade fee. So at the facility, income minus expenses actually paid amounts of the trade fee are included in expenses on the basis of subparagraph 22 of paragraph 1 of article 346.16 of the Tax Code of the Russian Federation. Moreover, if, in addition to trade, the "simplified" is engaged in other types of activities, it is not necessary to keep any special separate accounting of income and expenses, as required at the object of the STS. The entire amount of the trade tax is allowed to be taken into account when calculating the "simplified" tax for the entire business as a whole (letters of the Ministry of Finance of Russia dated July 23, 2015 No. 03-11-09 / 42494, dated October 30, 2015 No. 03-11-06 / 2/62729).
Since each tax regime has its own rules for accounting for income and expenses, the Tax Code establishes transitional provisions for changing one regime to another. And they are prescribed for those who change OSNO to simplified taxation system. But for those who switch to the simplified taxation system with UTII, in ch. 26.2 NK there is not a single word.
However, there is one general rule: the same income and expenses should not be counted twice (first in one mode, then in another). Let's see what organizations and entrepreneurs need to take into account when they switch to simplified taxation from the general tax regime or from UTII.
Payment for goods shipped to OSNO is not included in the "simplified" income
N.V. Izoshlova, Vidnoe, Moscow region
Our organization decided to switch to the simplified taxation system in 2016. With us, many buyers pay for the goods after receiving the invoice. Accordingly, according to the invoices issued in the last days of December, they will pay us in 2016. In January we will also ship the goods to them, but this time without VAT. We have made changes to the contracts and we will not issue invoices.
Should I take into account the goods shipped in 2015 and paid for in 2016 on the general regime or on the simplified one? How to divide what is the payment for the goods released under the simplified taxation system, and what is the payment for the goods sold on the simplified taxation system? Is it possible, when splitting payments, to refer to the balances on account 62, acts of reconciliation with buyers (we will compile it later)?
: Transitional provisions provide that money received after the transition to a special regime is not included in the tax base under the simplified taxation system, if these amounts were included in income when calculating the base for income tax sub. 3 p. 1 art. 346.25 Tax Code.
As you know, revenue from the sale of goods under the accrual method is taken into account regardless of the fact of payment clause 1 of Art. 271 of the Tax Code... So the sales value of goods shipped in 2015 must be included in the income tax base. And the payment for these goods received in 2016 is not included in income under the simplified taxation system.
To differentiate income between different years, of course, you can use the data on the balances on account 62 and draw up reconciliations with buyers. But you can make it easier. Send letters to customers asking them to indicate the number and date of the invoice they pay in the payment orders when they pay for goods received in 2015 in the payment order in 2016.
Advances received on UTII are not included in income on simplified taxation system
Yu.B. Kruglova, Mytischi, Moscow region
Our organization now combines OSNO and UTII. And starting from the new year we are switching to the simplified taxation system with the object "income minus expenses". As of 12/31/2015 we will have advances received from buyers in the framework of "imputed" activities and advances received from buyers under the general regime. The fact that advances received at OSNO must be taken into account in income on a simplified system as of the date of transition (01.01.2016), it is clear, this is stated in the Code. sub. 1 p. 1 of Art. 346.25 Tax Code.
But what to do with advances received for "imputed" activities, the Tax Code does not say anything. We have a very large amount of advances. Should it also be included in the income on the simplified basis?
: The Ministry of Finance believes that if the advance payment was received during the period of application of UTII, and services were provided already when using the simplified taxation system, then it is not necessary to take it into account as part of income on the simplified taxation system. Letter of the Ministry of Finance dated 03.07.2015 No. 03-11-06 / 2/38727.
And this position is explained by the cash method, which determines income and expenses when applying the simplified taxation system. After all, the simplified person includes proceeds from sales and advances in income at the time of receipt of money from the buyer. clause 1 of Art. 346.17 Tax Code... You got the money when the organization was still on UTII. And when goods are shipped to the simplified taxation system, this advance also does not generate income, since there is no payment.
Advances paid on UTII are not included in the "simplified" expenses
ON. Morozov, Korolev, Moscow region
Now we pay UTII for trade. Starting from 2016, we will apply the simplification with the object “income minus expenses”. We have paid suppliers an advance for the goods that will be delivered to us in 2016.
Do I understand correctly that since we will sell these goods on a simplified system, the purchase price can be taken into account in the expenses for the simplified taxation system at the time of sale?
: Unfortunately not. The Ministry of Finance explained that if the goods were paid during the period of applying UTII, and sold already on the simplified taxation system, then the organization will not be able to take into account their purchase value in expenses at the time of sale. Indeed, during the period of application of the simplified taxation system there was no payment for the supplier Letters of the Ministry of Finance dated 03.07.2015 No. 03-11-06 / 2/38727, dated 15.01.2013 No. 03-11-06 / 2/02.
The courts do not have a single position. Moreover, referring to the same Art. 346.25 of the Tax Code of the Russian Federation, they draw different conclusions. The courts that support the tax authorities indicate that this article does not provide for the possibility of reducing the tax under the simplified taxation system for expenses actually incurred during the period of application of the UTII Resolution of the FAS VSO dated 20.03.2009 No. A33-7683 / 08-F02-959 / 09.
And the court, which upheld the simplified person, believes that the tax legislation does not contain provisions prohibiting taking into account the costs incurred during the application of UTII for the purchase of goods subsequently sold on the simplified taxation system. The court also indicated that the expenses incurred for the acquisition of goods related to the receipt of income taxed under the simplified taxation system do not relate to the type of activity taxed by UTII Resolution 3 ААС of 14.03.2011 No. А33-11877 / 2010.
But if you decide to argue with the tax authorities, keep in mind that, since the court practice is contradictory, it is impossible to predict what position the court will take in your case.
The cost of fixed assets is taken into account in the expenses for the simplified taxation system as it is paid
E.K. Smirnova, Novosibirsk
Since 2016, we are switching to 15% simplification. Now we are using OSNO. In 2015, they bought special equipment, for which they partially paid with the seller (these are the terms of the contract). In 2016, we plan to pay the seller in full, the payment will also be in installments. Now this special equipment is depreciated, its service life is 8 years.
Will we be able to include in the expenses the amounts that we will pay the seller next year?
: Yes, you can, only your accounting will be quite complicated. The fact is that on the date of transition to the simplified taxation system (01/01/2016) it is necessary to determine the paid residual value of fixed assets. For fully paid fixed assets, it is equal to the difference between the purchase price and the amount of accrued depreciation according to the rules of Ch. 25 NC clause 2.1 of Art. 346.25 Tax Code... And then it is written off to "simplified" expenses, depending on the useful life of the OS.
For fixed assets with SPI from 3 to 15 years, inclusive, in the expenses with simplified taxation system, the residual value is taken into account in equal shares for the last number of each quarter within 3 years sub. 1 p. 1, sub. 3 p. 3 art. 346.16, sub. 4 p. 2 art. 346.17 Tax Code:
- 50% of the residual value - during the first year of application of the simplified taxation system (12.5% \u200b\u200beach quarter);
- 30% of the residual value - during the second year of using the simplified taxation system (7.5% each quarter);
- 20% of the residual value - during the third year of using the simplified taxation system (5% quarterly).
But your situation is complicated by the fact that the residual value of the OS is not fully paid. However, the Tax Code does not say how to calculate this cost if it is paid in installments. It is logical to define it by the following formula:
You will use this formula to calculate the paid part of the residual value of the fixed assets for each payment date. And then this paid part of the cost will be included in expenses from the date of payment until the end of the 3-year write-off period.
For better perception, let us explain this with an example.
Example. Determination of the paid part of the residual value of fixed assets under simplified taxation system
/ condition / The organization using OSNO, in April 2015, purchased and put into operation special equipment for 600,000 rubles. (excluding VAT). Her SPI is 8 years old. Depreciation is charged on a straight-line basis. The data for 2015 for this special equipment are as follows:
- the amount of accrued depreciation from May to December 2015 - 50,000 rubles. (600,000 rubles / 96 months x 8 months);
- residual value as of 01.01.2016 - 550,000 rubles. (600,000 rubles - 50,000 rubles).
In 2015, the supplier was paid 300,000 rubles. (30.10.2015). And in 2016, the supplier was paid in equal amounts of 100,000 rubles. March 25, June 20, September 30.
/ decision / 1. Determine the paid part of the residual value of the fixed assets:
- as of 01.01.2016 - 275,000 rubles. (550,000 rubles x 300,000 rubles / 600,000 rubles);
- on 01/25/2016 - 91,667 rubles. (550,000 rubles x 100,000 rubles / 600,000 rubles);
- on 20.06.2016 - 91,667 rubles. (550,000 rubles x 100,000 rubles / 600,000 rubles);
- on 09/30/2016 - 91 666 rubles. (550,000 rubles x 100,000 rubles / 600,000 rubles).
Thus, the total amount of the residual value paid in 2016 will be equal to RUB 550,000. (275,000 rubles + 91 667 rubles + 91 667 rubles + 91 666 rubles).
2. Determine the residual value of fixed assets, which can be included in the costs of the simplified taxation system. You will reflect it in section II of the book of income and expenses, which you will have to keep when you switch to the simplified taxation system. art. 346.24 Tax Code... The procedure for filling it out indicates that the residual value of fixed assets is reflected in column 8 of section II in the reporting (tax) period in which payment or completion of payment of expenses for the purchase of fixed assets occurred p. 3.12 of Appendix No. 2, approved. By order of the Ministry of Finance dated October 22, 2012 No. 135n... That is, there is no need to wait for the final payment of the residual value of the fixed asset. sub. 4 p. 2 art. 346.17 Tax Code... The table shows in what order in 2016-2018. the residual value of the special equipment will be included in the expenses.
| P / p No. | Paid residual value of fixed assets (column 8 KUDiR), rub. |
The number of quarters during which the residual value of fixed assets is taken into account in expenses (column 9 KUDiR) |
The share of the residual value of fixed assets that can be taken into account in expenses for the year (column 10 KUDiR),% |
Residual value of fixed assets, which can be taken into account in expenses, rub. | Included in expenses for simplified taxation in previous years (column 14 KUDiR), rub. |
To be accounted for in the expenses with the simplified taxation system in the following years (column 2 - column 5 - column 7) (column 15 KUDiR), rub. |
|
| in a year (column 2 x column 4) (column 13 KUDiR) |
for each quarter of the year (column 5 / column 3) (column 12 KUDiR) |
||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| Feb 2016 | |||||||
| 1 | 275 000 | 4 (as paid on 01.01.2016) | 50 | 137 500 | 34 375 | 0 | 137 500 |
| 2 | 91 667 | 4 (as paid in the 1st quarter) | 50 | 45 834 |
|
0 | 45 833 |
| 3 | 91 667 | 3 (as paid in the II quarter) | 50 | 45 833 |
|
0 | 45 834 |
| 4 | 91 666 | 2 (as paid in the III quarter) | 50 | 45 833 |
|
0 | 45 833 |
| Total for 2016 | 275 000 | x | 0 | 275 000 | |||
| 2017 | |||||||
| 1 | 275 000 | 4 | 30 | 82 500 | 20 625 | 137 500 | 55 000 |
| 2 | 91 667 | 4 | 30 | 27 500 | 6 875 | 45 834 | 18 333 |
| 3 | 91 667 | 4 | 30 | 27 500 | 6 875 | 45 833 | 18 334 |
| 4 | 91 666 | 4 | 30 | 27 500 | 6 875 | 45 833 | 18 333 |
| Total for 2017 | 165 000 | x | 275 000 | 110 000 | |||
| Oct 2018 | |||||||
| 1 | 275 000 | 4 | 20 | 55 000 | 13 750 | 220 000 | 0 |
| 2 | 91 667 | 4 | 20 | 18 333 |
|
73 334 | 0 |
| 3 | 91 667 | 4 | 20 | 18 334 |
|
73 333 | 0 |
| 4 | 91 666 | 4 | 20 | 18 333 |
|
73 333 | 0 |
| Total for 2018 | 110 000 | x | 440 000 | 0 | |||
As you can see, if you pay for the cost of special equipment in the first year of using the simplified taxation system, then for 2016-2018. you will be able to take into account in expenses the entire paid residual value of fixed assets - 550,000 rubles. (275,000 rubles + 165,000 rubles + 110,000 rubles).
But if in the first year of using the simplified taxation system, you do not fully pay the supplier, but pay for the special equipment in the second and third years of using the special mode, then you will not be able to take into account part of the residual value of the OS in expenses.