Saratov region: z No. 57-ZSO dated 04/28/2015

Astral

January 21, 2021 31086

Taxes

The main differences between the simplified taxation system (STS) and OSNO are abbreviated accounting statements and payment of a single tax, which replaces VAT, income tax and property tax. The tax rate depends on the selected tax object. Typically it is 6% for the “income” object and 15% for the “income minus expenses” object. But regions have the right to set lower rates. We'll tell you how tax rates for the simplified tax system have changed in 2021 in different regions.

The simplified tax system rate 2021 has been reduced for all individual entrepreneurs and legal entities.

In different regions, authorities reduced the simplified tax rate in different ways.

As a rule, the tax rate of the simplified tax system for income expenses was reduced to 5%.

The simplified tax system for income was reduced to 1%.

Note.

The free online service will prepare documents for registration of individual entrepreneurs and LLCs in 7 minutes.

The COVID-19 coronavirus crisis will drive many organizations and individual entrepreneurs out of the market.

It’s hard to work during a crisis, but it opens up new opportunities that need to be seen.

Minimum tax under the simplified tax system “income minus expenses” in 2021

If the simplifier has chosen the “income-expenses” object, then at the end of the year, instead of the usual tax, he will have to pay the minimum tax if the following condition is met:

(Income – Expenses) × STS rate < Income × 1%

The minimum tax is 1% of the simplified person’s income for the tax period. At the same time, he can take into account the difference between the minimum tax and the tax calculated in the usual manner in expenses under the simplified tax system next year. And if a loss is received, include it in the loss. This loss under the simplified tax system can be taken into account when calculating tax for 10 years following the year the loss was received (clause 7 of article 346.18 of the Tax Code of the Russian Federation).

When paying the minimum tax, a simplifier can reduce this amount by advance payments under the simplified tax system already transferred in 2021 based on the results of the reporting periods.

USN table 2021

This table was created by specialists from the Elba accounting service.

The version of the table below is current as of May 1, 2020.

It is possible that some regions will adopt their own laws on reducing the simplified tax system for 2021 after May 1.

Therefore, below the Table there is a link to the current source.

Region	Law	simplified tax system	Patent
Republic of Bashkortostan	Law of the Republic of Bashkortostan dated April 10, 2020 No. 242-z	For victims “Income” - 1%, “Income minus expenses” - 5%
Bryansk region	Law of the Bryansk region dated 04/09/2020 No. 32-Z	For victims “Income” - 3%, “Income minus expenses” - 7.5%
Volgograd region	Law of the Volgograd region dated 04/07/2020 No. 29-OD	For victims “Income” - 1%, “Income minus expenses” - 5%
Jewish Autonomous Region	Law of the Jewish Autonomous Region dated April 23, 2020 No. 546-OZ Law of the Jewish Autonomous Region dated April 23, 2020 No. 545-OZ	For victims “Income” - 1%, simplified tax system income minus expenses - 5%
Kaluga region	Law of the Kaluga Region dated 04/09/2020 No. 581-OZ	For victims “Income” - 1%, “Income minus expenses” - 5%
Kamchatka Krai	Law of the Kamchatka Territory of April 27, 2020 No. 445	For everyone, “Income” is 3%, “Income minus expenses” is 7.5%. For victims “Income” - 1%, “Income minus expenses” - 5%	Reduced potential income for certain types of activities
Republic of Karelia	Law of the Republic of Karelia dated April 21, 2020 No. 2473-ZRK	For victims “Income” - 1%, “Income minus expenses” - 5%	Potential income for victims was halved
Kemerovo region	Law of the Kemerovo Region - Kuzbass dated 04/09/2020 No. 44-OZ	For the victims "Income" - 1%, “Income minus expenses” - 5%
Republic of Crimea	Law of the Republic of Crimea dated April 17, 2020 No. 66-ZRK/2020	For victims “Income” - 2%, “Income minus expenses” - 5%	For victims, a reduction in potential income by 2 times (coefficient 0.5)
Kursk region	Law of the Kursk region dated April 14, 2020 No. 25-ZKO	For the victims

Bid

The rate for income in St. Petersburg remained at the same level. There are three calculation schemes in total.

The first is income and 6%.

The all-Russian scheme, in which the rate is 6%, and is calculated from the total gross income. To calculate income tax under the simplified taxation system for St. Petersburg, you need to extract 6% from the amount of income. Calculation example – income is 100 thousand rubles, tax according to the simplified tax system “Income” is 6 thousand rubles. Everything is as simple as a flask.

The second simplified tax system scheme is “Income minus expenses” in St. Petersburg 2021, it is calculated at a rate of 7%

. This rate is set by local authorities; in other cities it differs (in Moscow 10%, in Crimea 3% and so on, but not more than 15%).

The third simplified tax system scheme in St. Petersburg is 0% or “Tax holidays”

. If an entrepreneur has just registered, is engaged in manufacturing, winemaking, nuclear technology, science or social services, his revenue is up to 30 million rubles, he may not pay tax at all for a certain time (link to all types of activities and the law - below). These benefits will remain in effect until 2021.

STS ‎Income‎ - 2%

“Income minus expenses” - 5%

Leningrad Region Law of the Leningrad Region dated April 16, 2020 No. 46-oz For victims “Income” - 1% Murmansk Region Law of the Murmansk Region dated April 17, 2020 No. 2478-01-ZMO For everyone “Income” - 1%, “Income minus expenses »‎ - 5%.
Reduced rates are valid from January 1, 2021 to December 31, 2022 Novgorod Region Regional Law of the Novgorod Region dated April 24, 2020 No. 555-OZ
Regional Law of the Novgorod Region dated April 24, 2020 No. 552-OZ For victims “Income” - 1%, “Income minus expenses” - 5% For everyone, reduction of potential possible income by 2 times (coefficient 0.5) Orenburg Region Law of Orenburg region dated 04/20/2020 No. 2189/585-VI-OZ For victims “Income” - 1%, “Income minus expenses” - 5% Perm Territory Law of the Perm Territory dated 03/30/2020 No. 527-PK For victims “Income” ‎ — 1%, “‎Income minus expenses”‎ — 5% Primorsky Territory Law of Primorsky Territory dated April 22, 2020 No. 785-KZ
Law of the Primorsky Territory dated 04/08/2020 No. 778-KZ For all “Income” - 3%.
For victims “Income” - 1%, “Income minus expenses” - 5% Pskov region Law of the Pskov region dated April 10, 2020 No. 2062-OZ
Law of the Pskov Region No. 2061-OZ dated April 10, 2020 For victims “Income” - 1%, “Income minus expenses” - 5% For victims, a reduction in potential income by 90% Rostov Region Regional Law of the Rostov Region dated April 24, 2020 No. 313-ZS For victims of the simplified tax system Income - 1%, simplified tax system Income minus expenses - 5% For everyone, a 2-fold reduction in potential income Ryazan region Law of the Ryazan region dated April 10, 2020 No. 15-OZ

For victims of the simplified tax system Income - 1%

St. PetersburgLaw of St. Petersburg dated April 8, 2020 No. 201-45 For victims “Income” - 3%, “Income minus expenses” - 5% Saratov Region Law of the Saratov Region dated April 10, 2020 No. 29-ZSO
Law of the Saratov Region No. 26-ZSO dated April 10, 2020 For victims “Income” - 2%, “Income minus expenses” - 7.5% For victims, reduction of potential income by 2 times Sakhalin Region Law of the Sakhalin Region dated April 21, 2020 No. 26-ZODFor victims “Income” - 1%, “Income minus expenses” - 5% SevastopolLaw of the city of Sevastopol dated 04/02/2020 No. 569-ZS For victims “Income” - 1%, “Income minus expenses” ‎ — 5% For victims, reduction in potential income by 2 times (coefficient 0.5)
Additional measures: For victims, the tax rate for UTII is 7.5% Sverdlovsk Region Law of the Sverdlovsk Region dated 04/09/2020 No. 35-OZ For victims “Income” - 1%. There are conditions for salaries and the number of employees Stavropol Territory Law of the Stavropol Territory No. 50-kz dated April 20, 2020 For victims “Income” - 1%, “Income minus expenses” - 5% Tver Region Law of the Tver Region dated April 10, 2020 No. 16-ZOD For victims “Income” - 2%, “Income minus expenses” - 5% Potential income for victims is reduced by 3 times Tula Region Law of the Tula Region dated April 23, 2020 No. 32-ZTO
Law of the Tula Region No. 19-ZTO dated March 27, 2020 For victims “Income” - 3%, “Income minus expenses” - 7% Tyumen Region Law of the Tyumen Region No. 25 dated April 10, 2020

What are the reduced (differentiated) tax rates of the simplified tax system in Crimea

The authorities of the Republic of Crimea exercised their right to introduce benefits under the simplified tax system by establishing for the period 2017–2021 a preferential rate in the following amount (Article 2-1 of the Law of the Republic of Crimea “On the rate under the simplified tax system” dated October 26, 2016 No. 293-ZRK/2016):

4% - for payers of the simplified tax system “income”;
10% - for payers of the simplified tax system “income minus expenses”.

In Sevastopol there are other preferences for simplified taxation system payers:

Established by Art. 2 of the Law of Sevastopol “On simplified taxation rates” dated November 14, 2014 No. 77-ZS, the rate is 5% for the simplified taxation system “income minus expenses” for a wide range of activities according to the OK 029-2014 classifier.
For example, in areas such as:
- fish farming;
health and social services;
culture, sports, leisure.

The specified preferences for entrepreneurs in Sevastopol are valid in 2021. If there are no changes in the legislation of this subject of the Russian Federation, then similar tax rates of the simplified tax system will be in effect in 2021.

In accordance with clause 1.1 of Art. 2 of the law of the city of Sevastopol “On tax rates” dated 02/03/2015 No. 110-ZS:
the rate is 4% under the simplified tax system “income” - for other types of activities;
the rate is 10% for the simplified tax system “income minus expenses” (except for the types of activities listed in Article 2 of Law No. 77-ZS).

These preferences are valid in 2017–2021.

It will be useful to study the conditions (and criteria for differentiation by type of activity), as well as the rules for business benefits in other Russian regions.

For all “‎Income”‎ - 1%

For everyone, the potential income is 16.66 rubles. Republic of TyvaLaw of the Republic of Tyva dated April 10, 2020 No. 590-ZRT For everyone, “Income” is 1%, “Income minus expenses” is 5% For everyone, the potential income is 16.67 rublesUdmurt RepublicLaw of the Udmurt Republic dated 04/21/2020 No. 18-RZFor victims “Income” - 1%, “Income minus expenses” - 5% Khanty-Mansi Autonomous Okrug Law of Khanty-Mansiysk Autonomous Okrug - Ugra dated 04/01/2020 For victims "‎ Income" - 1% Chelyabinsk Region Law of the Chelyabinsk Region dated 04/09/2020 No. 123-ZOD For victims "Income" - 1%, "Income minus expenses" - 5% For victims, reduction of potential income to 17 rubles Chukotka Autonomous Region Law of Chukotka Autonomous district dated 04/20/2020 No. 22-OZ For all except autonomous institutions, “Income” - 1%, “Income minus expenses” - 5% For victims, the potential income was reduced by 2 times Yamalo-Nenets Autonomous Oblast Law of the Yamalo-Nenets Autonomous district dated April 15, 2020 No. 34-ZAO
Law of the Yamalo-Nenets Autonomous Okrug of March 26, 2020 No. 21-ZAODFor victims “Income” - 1%

From the contents of the Table it is clear that not all regions have reduced the simplified tax system.

My region is not in this table. Either the authorities have “squeezed” the tax cut, or are still in the “buildup” stage.

For the current version of the simplified tax system table for 2021, see the Elba accounting service website.

Elbe specialists

Conditions for applying a differentiated tax rate

As is already clear from the above, the right to CSN may arise for those companies that are on the simplified tax system for income minus expenses . The possibility of switching to the simplified tax system is established for those organizations, the amount of income from the sale of which minus VAT and non-operating income for a certain period of time amounted to a certain value.

A certain period of time is understood to mean the first 9 months of the calendar year in which the corresponding application is received from the company. Income figures are subject to change and should be kept in mind. For example, in the first 9 months of 2021, the company’s income should not have been higher than 59.805 million rubles. And in 2021 for the same 9 months - no more than 112.5 million rubles. It has so far been established that this value will not change until 2021.

Another condition for applying the simplification is the number of employees, which should not be more than 100 people. The restriction also applies to the company's fixed assets, the residual value of which should not exceed 150 million rubles. Moreover, this value applies only to fixed assets, which, in accordance with current legislation, are depreciable property. That is, unfinished capital construction projects, land plots and other land use objects will not be taken into account when determining the limit of 150 million rubles.

In addition to the main conditions for the transition to a simplified taxation regime, additional ones are also identified. For example, the share of participation of other companies in the organization should not exceed 25%. Otherwise, companies lose their rights to use the simplified tax system. Moreover, this requirement for the size of the share of participation of other companies applies to the entire period of time during which the companies work on the simplified tax system. If this limit is violated, the company will be denied the simplified tax system. Also, the use of simplification is not allowed for companies with branches or representative offices.

It should also be taken into account that there is a whole list of activities that prohibit the use of the simplified tax system, and therefore differentiated rates of the simplified tax system. These include, for example, companies that produce products subject to excise taxes. In addition, companies engaged in the development of mineral resources will not be able to apply the simplified tax system. The exception is the common varieties. The simplified tax system regime is also not available for organizations whose activity is trading in the securities market. A ban has also been established for companies involved in the gambling business. Lawyers and notaries in private practice cannot switch to the simplified tax system. If the company is located on the Unified Agricultural Tax (Unified Agricultural Tax), then it should be remembered that this is a separate special taxation regime that differs from the simplified tax system. Therefore, they also do not have the right to use the simplified tax system.

What will change from 2021 according to the simplified tax system on rates and limits

From 2021, everyone who meets the new criteria will be able to apply the simplified tax system:

income no more than 200,000,000 rubles;
the average number of employees is no more than 130 people.

However, tax rates will increase and will depend on income and number of employees.

For those whose income and number will be between 150 million and 100 people, the same rates will remain – 6 percent for the simplified tax system with the object “income” and 15 percent for the simplified tax system with the object “income minus expenses.” Those whose income or number exceeds these values, but is within the new limits, will have to pay tax at an increased rate.

STS rates in 2021: table

Sverdlovsk deputies reduced the rate under the simplified tax system

The Legislative Assembly of the Sverdlovsk Region supported a number of laws to support small and medium-sized businesses (SMEs) due to the deteriorating economic situation due to the spread of coronavirus infection. The decision was made at an extraordinary meeting of the regional parliament. Let us recall that the author of the legislative initiative was Governor Evgeny Kuyvashev.

According to the documents, in the region in 2021 a reduced rate for corporate property tax will be established (will decrease from 2% to 1.1%), and the simplified tax rate will also decrease from 6% to 1%. “Benefits may affect 42.5 thousand small and medium-sized businesses, including 3.8 thousand individual entrepreneurs (IP), who are employers for more than 43 thousand people,” noted the Minister of Economy and Territorial Development of Sverdlovsk in the report region Denis Mamontov. According to him, the measures taken will ensure the stable implementation of their activities by small and medium-sized businesses, and will also reduce the negative impact of the coronavirus on the economy.

To receive the benefit, entrepreneurs will need to meet several conditions. In particular, maintaining the salary level of at least 50% of the average for the Sverdlovsk region (at least 20.4 thousand rubles), maintaining the average number of employees at least 90% of that registered in the previous reporting period, as well as the share of the main type of economic activity should be at least 70%. As Mr. Mamontov noted, when receiving benefits under the simplified tax system, an exception will be made only for individual entrepreneurs. They need to fulfill one condition: the share of the main type of economic activity must be at least 70%.

The deputies emphasized the importance of the measures taken, but expressed concern about the impossibility of complying with the conditions put forward at the municipal level. In particular, not all SMEs in small towns will be able to comply with the wage requirement. Denis Mamontov explained that it is impossible to establish different requirements for each municipality. “This is a balance of interests between entrepreneurs and people. If enterprises do not meet the conditions, then they can take advantage of non-tax measures - preferential lending - as well as support measures offered by municipalities,” the Sverdlovsk minister emphasized. He promised that regional authorities will continue to monitor the situation and implementation of the law in municipalities. Changes will be made to the document if necessary.

Let us recall that earlier measures to support small and medium-sized businesses were taken in Pervouralsk, and also announced by the authorities of Yekaterinburg.

Three new cases of coronavirus infection were recorded in the Sverdlovsk region today. In total, 59 cases of the disease were registered in the region, 28 patients recovered. In the Ural Federal District (Ural Federal District) there are 196 cases of infection with a new type of coronavirus, including 34 in the Chelyabinsk region, 41 cases in the Khanty-Mansi Autonomous Okrug, 19 in Tyumen, 41 in the Yamal-Nenets Autonomous Okrug, two in the Kurgan region. The number of cases in the country has exceeded 10 thousand people.