Simplified tax system in 2021: Important changes

Good day! I continue to consider taxation in 2021 and today the next step is the simplified tax system for 2021 (Income 6% and Income minus expenses 15%), its changes

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When I went to the Yandex search engine, as I expected, I found in the TOP5 (there’s no point in even looking further) articles that misinform newcomers and, moreover, are morally outdated, since they were written in March-July 2021.

Well, site webmasters don’t want to wait until 2021, which they write about, bills change and amendments are constantly made to them, and that’s why the information simply becomes outdated within a year.

Let's try to clean up this cesspool of so-called knowledge, relying on official websites and documents.

Let's start from the very beginning and fully consider the taxation of the simplified tax system:

The essence of the simplified tax system 2021

STS – simplified taxation system

. This is a special regime that allows you to significantly reduce the tax burden and reporting for entrepreneurs and LLCs compared to the OSNO tax (general taxation system).

There are two types of taxation under the simplified tax system:

• simplified tax system Income 6%;
• Simplified taxation system Income minus expenses 15%

Simplified taxation system Income 6% in 2021

USN Income 6%

— implies payment of a tax in the amount of 6% of the total turnover of the types of activities to which this special regime applies.

This tax regime is best suited for the service sector and retail trade, where there is a high margin (that is, simply mark-up on goods).

This taxation should be used if your clients are not only individuals, but also legal entities, as well as budgetary organizations.

Example: You provided some service worth 100,000 rubles, in this case the tax amount will be 100,000 * 6% = 6,000 rubles.

At the same time, the number of expenses that you incurred (with services they are minimal) is of no interest to anyone at all.

Simplified tax system 15% in 2021

Income minus expenses 15%

— implies payment of a tax in the amount of 15% of the organization’s net profit.

Most often, the simplified tax system of 15% is used for wholesale sales, or with a minimum margin (small markup on the product).

To put it simply: when your business has a lot of expenses, it will be more profitable to use the simplified tax system of 15%.

Example: You provided a service worth 100,000 rubles, and you incurred expenses of 75,000 rubles.

In this case, the tax amount will be: (RUB 100,000 – RUB 75,000)*15% = RUB 3,750.

IMPORTANT! The simplified taxation system replaces the OSNO tax. It is also prohibited to apply simultaneously the simplified tax system Income 6% and the simplified tax system Income minus expenses 15%; according to the law, you can only apply one of these tax regimes.

But it is not prohibited to change them in accordance with the law. As a rule, in 95% of cases since the beginning of the New Year

Simplified tax system 0% in 2021

At the moment, there are so-called tax holidays, in which the tax rate of the simplified tax system = 0.

In relation to the simplified tax system, tax holidays are applicable, with several restrictions:

• They are available only for newly opened IPs;
• Activities must be social, scientific or industrial.

What types of activities fall under tax holidays, that is, simplified tax system = 0, are decided by regional authorities.

You can see a list of these types of activities on the website of the city administration where your individual entrepreneur is open.

Look through everything carefully and you will find this regulation.

Tax holidays for individual entrepreneurs

The so-called tax holidays are introduced in Russia by decision not of federal, but exclusively of regional authorities, so it is obvious that, as before, the tax holiday regime will vary depending on the region. However, based on the experience of the majority of Russian regions, it is possible to identify some common features of tax holidays in 2021. They will fall under:

• An organization that employs less than 15 employees
• An organization with assets of 150 million rubles or less,
• An organization with an annual turnover of up to 120 million rubles,
• An organization operating under a simplified or patent system
• An organization that is engaged in production or scientific activities.

It is clear that tax holidays apply only to taxes for individual entrepreneurs in 2021, and they cannot exempt you from the need to pay social contributions.

Thus, the increase in the load on individual entrepreneurs in 2021 will be due to forcing them to install new cash registers. Other negative aspects of the innovations include the instability of the tax system, which unnerves small entrepreneurs, who are already an endangered species in Russia. We can only hope that in the context of the economic problems that beset the country, the endless promises to make life easier for small businesses, heard over the past years, including from the lips of the country’s president, will finally begin to come true, since strangling small businesses with taxes is not the most sensible idea , which in the future brings more problems for the state than benefits.

How to apply for the simplified tax system in 2021

1. Existing companies and entrepreneurs can adopt a simplified taxation system from 01/01/2018; to do this, they must submit an application to the Federal Tax Service (tax service) in advance by 12/31/2017;
2. New organizations and individual entrepreneurs can apply to the simplified tax system within 30 days from the date of registration (as a rule, those who decide to use the simplified tax system submit a notification along with registration documents and immediately get to the simplified tax system);
3. Loss of the right to apply PSN or UTII special regimes. If for some reason you have lost the right to use these special regimes, then you can also switch to the simplified tax system without waiting for the year to end.

Calculation of contributions for incomes over 300 thousand rubles

If the income of an individual entrepreneur for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 27,990.00 rubles. (PFR + FFOMS), he must transfer to the Pension Fund of the Russian Federation the estimated part of insurance contributions, amounting to 1% of the excess amount*.

* clause 1 art. 430 of the Tax Code of the Russian Federation as amended. Federal Law of July 3, 2021 No. 243-FZ.

The law provides for a limitation on the amount of insurance contributions to the Pension Fund. They cannot exceed the product of eight times the minimum wage at the beginning of the year and the Pension Fund tariff, increased by 12 times. Those. for 2021, the maximum amount of contributions to the Pension Fund is 187,200 rubles. (7500 x 8 x 26% x 12)

Important! For entrepreneurs using the simplified tax system of 15% (income minus expenses), expenses are not taken into account when calculating insurance premiums.

Income calculation

*clause 9 of Art. 430 of the Tax Code of the Russian Federation as amended. Federal Law of July 3, 2021 No. 243-FZ.

If an individual entrepreneur applies more than one tax regime, taxable income from activities is summed up.

Payment deadline: insurance premiums in the amount of 1% of the amount of income over 300 thousand rubles must be transferred to the budget no later than April 1 of the year following the expired billing period.

Attention entrepreneurs! From 2021, to pay a contribution on income exceeding 300 thousand rubles. The following BCCs are used:

• 182 1 0210 160 for contributions from income for 2021 and later periods;
• 182 1 0200 160 for contributions from income for 2021 and earlier periods.

Example: The income of an individual entrepreneur born in 1970 amounted to 2,400,000 thousand rubles in 2021. The amount of insurance contributions to the Pension Fund will be: fixed part 23,400.00 rubles. + individual part (2,400,000 – 300,000) x 1% = 21,000 rub. Total: RUB 44,400.00 In FFOMS, regardless of the amount of income, we pay a fixed payment of 4590.00 rubles.

Who cannot use the simplified tax system in 2021

• Entrepreneurs and LLCs whose income for 9 months will exceed 90,000,000 rubles will not be able to switch to the simplified tax system in 2021. – the limit in the period will be 120,000,000 rubles (there is nothing for beginners to worry about);
• The cost of fixed assets will exceed RUB 150,000,000. (newcomers rest);
• The number of employees exceeds 100 people (for the tax period, newcomers);

If a happy moment has come and you have stepped over the specified restrictions, then before the 15th day of the quarter following the one in which the organization or individual entrepreneur lost the right to apply the simplified tax system, you must notify the tax office.

Activities where the use of the simplified tax system is prohibited

1. Foreign companies;
2. Microfinance organizations;
3. Government agencies;
4. Organizations and individual entrepreneurs who switched from the Unified Agricultural Tax;
5. Lawyers;
6. Notaries;
7. Organizations in which the share of other organizations is more than 25%;
8. Gambling activities;
9. Production of excisable goods;
10. Extraction and sale of minerals;
11. Securities market participants;
12. Pawnshops;
13. Banks;
14. Insurers;
15. Organizations that have branches;
16. Investment funds;
17. Non-state pension funds.

Other payments

In addition to the above deductions, individual entrepreneurs, depending on their activities, are obliged to transfer payments to the Federal Tax Service for water, for the extraction of minerals, as well as for the production of excisable goods. Individual entrepreneurs, who must obtain a license to conduct their activities, also pay additional fees.

Property

If an individual entrepreneur applies one or more special tax regimes, then he is exempt from paying contributions on property, except when this property is included in the regional cadastral list. So, if an individual entrepreneur owns a business center, a separate office in a business center, a shopping center or any other non-residential premises with a cadastral number, then the individual entrepreneur, regardless of the chosen system, must pay a contribution on the property. A more detailed list of property for which tax is payable is available on the Federal Tax Service website.

Earth

The land contribution is payable regardless of the chosen taxation regime. It is charged if the businessman owns the land with which he carries out his activities.

Tax return for simplified tax system in 2021

Submitting tax reporting to the simplified tax system consists of preparing and submitting a tax return to the simplified tax system. For individual entrepreneurs until April 30, 2021 and for LLCs until March 31, 2021.

In addition to the tax return for taxation under the simplified tax system, it is necessary to maintain a book of income and expenses (KUDiR).

The book is kept on a cash basis and do not forget that the simplified taxation system can be reduced by insurance premiums.

How to calculate an advance payment

A simplified taxation system for individual entrepreneurs, an example of calculating an advance payment is important for the concept of this mechanism.

The payment is calculated in ascending order, from the beginning of the year, and at the end all payments are summed up, this is done like this:

the tax base based on the results of work for the 1st quarter is multiplied by the rate and paid until the 25th day following the reporting period;

the tax base based on the result of work for 6 months is multiplied by the rate, then the payment made before April 25 is subtracted, and the remainder of the actions is transferred to the tax authority;

based on the results of 9 months of work, the individual entrepreneur calculates the tax base, multiplies it by the rate, the payments made are subtracted from the result, and the resulting amount is paid to the tax authority no later than October 25;

for the past year of operation of the enterprise, the individual entrepreneur determines the tax base, multiplies it by the rate, then subtracts all payments to the tax office from the result, and transfers the resulting difference to the tax office no later than March 30 following the reporting year.

How to reduce the simplified tax system

The state allows us (businessmen) to reduce taxation of the simplified tax system on insurance premiums for individual entrepreneurs and employees.

Reducing the simplified tax system Income 6%

The 6% simplified tax system can be reduced by insurance premiums for employees and entrepreneurs.

It is the amount of tax payable that is reduced:

• Reduction if the activity is carried out by the entrepreneur himself. In this case, there are no restrictions for reduction and an individual entrepreneur can reduce the tax amount by 100%;
• Reduction of the simplified tax system (USN) of 6% on insurance premiums of employees when an individual entrepreneur is engaged in other activities. You can reduce the insurance premiums of employees, but no more than 50% of the amount of the tax itself (in our case, when calculating the 6% simplified tax system tax, it turned out to be 6,000 rubles, it can be reduced by no more than 50%, that is, by 3,000 rubles);
• Reduction of the simplified tax system (USN) 6% when individual entrepreneurs and employees are engaged in the same activity, in this case, insurance premiums of individual entrepreneurs + insurance contributions of employees (assuming 17200). In our case, nothing changes and the tax amount is also reduced by 50%, that is, by 3,000 rubles.

Reducing the simplified tax system Income minus expenses 15%

In this case, the tax itself cannot be reduced, but the tax base itself is reduced.

But you can reduce the tax base by 100% of expenses on insurance premiums.

If we take our example with expenses, we get (100,000 - 75,000 - insurance premiums) * 15%

Let us assume that the amount of insurance premiums for employees and individual entrepreneurs is the same as in the case of the simplified tax system. Income is 17,200 rubles.

In this case, simplified tax system = (100,000 – 75,000 – 17,200)*15% = 1,170 rubles.

As you can see, with high expenses, it is more profitable to use the simplified tax system: Income minus expenses of 15%.

It is worth noting that for the simplified tax system Income minus expenses of 15% there is a so-called minimum tax of 1% of the organization’s total turnover, and it makes no difference that nothing is earned or even a loss (1% must be paid in any case).

Taxes for individual entrepreneurs on the simplified tax system

Single tax

As mentioned above, EH is calculated at two rates: 6% and 5-15%. When working on the “Income minus expenses” principle, the fixed costs must relate directly to the activities of the individual entrepreneur. If an entrepreneur suffers losses during the reporting period, a mandatory payment of the minimum tax (1%) is made. If, in a standard calculation with a 15% rate, the amount was less than the minimum tax, then the latter is subject to payment, and the difference in amounts can be transferred to the category of expenses for the next year.

Trade fee

Regulated by art. 413 of the Tax Code of the Russian Federation (Part 2) dated 08/05/2000 No. 117-FZ (as amended on 12/28/2016), and is paid by an individual entrepreneur on a “simplified” basis conducting trading activities. The object of this fee is not the income received from trade, but the stationary and non-stationary retail outlets used in business: buildings, individual premises, tents, kiosks, etc. Payment of the fee is made once a quarter, but no more than 25 days after its end.

Property tax

Applicable to real estate objects that are used in the activities of individual entrepreneurs. The tax is calculated based on their cadastral value. This includes: shopping and entertainment complexes, administrative and business centers and other commercial areas. To calculate the tax in 2021, the rate is 1.3%

Income tax

Paid separately from the following sources of income:

• dividends;
• profit from deposits;
• profit from investments in the activities of foreign companies;
• winnings from marketing campaigns.

Transport tax

It applies to all categories of vehicles registered to an individual entrepreneur: car, bus, snowmobile, motorized transport, water and air transport and other self-propelled and non-self-propelled vehicles (Article 357 of the Tax Code of the Russian Federation (Part 2) dated 05.08.2000 No. 117-FZ). The amount of tax is affected by:

• engine power corresponding to that specified in the PTS;
• static thrust of aircraft engines;
• cargo capacity in tons of water vehicles;
• number of vehicle units;
• regional tax rate.

Tax calculation for entrepreneurs under the simplified tax system is carried out by the tax authority, which then sends a notification to the appropriate registration address. Payment must be made within the time limits determined by local authorities.

REFERENCE. Entrepreneurs using the “simplified tax” have the right to include transport tax in the category of expenses, thereby reducing the taxable base for the unified tax.

Value added tax

Entrepreneurs are recognized as VAT non-payers except in the following cases:

• import of goods in the absence of a representative office of a foreign seller in the country;
• when an individual entrepreneur is a tax agent (for example, when selling/renting state property).

An entrepreneur who has become a tax agent must provide a journal of invoices to the tax office by the 20th day of the next month after the reporting month.

Land tax

If an individual entrepreneur of the simplified tax system owns land used in his main activity, he must pay land tax. The same obligation applies when inheriting a plot and the right to use it indefinitely. The rate is determined by the constituent entities of the Russian Federation within the framework of the Tax Code. The federal rate is 0.3% for lands for individual housing construction and agricultural purposes and 1.5% for other lands. Tax payment must be made within the next year, but no later than December 1. Being a tenant, an individual entrepreneur is not required to pay land tax.