The State Duma adopted a bill on the progressive scale of the simplified tax system

Criteria for applying the simplified tax system

According to the legislative act, payers of the simplified tax system are legal entities that have transferred and are applying the special regime in the manner established by Chapter. 26.2 Tax Code of the Russian Federation.

Entrepreneurs and companies voluntarily switch to using a special regime:

Regional regulations may adopt differentiated tax rates according to the simplified tax system in the first case 0-6% , in the second 5-15% . The reduced tariff applies either to all legal entities or to certain categories.

Not everyone can voluntarily switch to a special regime; there are clear restrictions on the transition and use of this special regime. These norms are regulated by Articles 346.12 and 346.13 of the Tax Code of the Russian Federation.

The State Duma adopted a bill on the progressive scale of the simplified tax system

The State Duma adopted in the second reading bill No. 875580-7 on a progressive scale of a single tax under the simplified tax system. The bill allows the use of the simplified tax system for those organizations and individual entrepreneurs that have exceeded the permissible limits on income and number of employees.

Let us remind you that currently, the use of the simplified tax system is allowed for those companies whose income does not exceed 150 million rubles per year, and the average number of employees does not exceed 100 people.

The bill provides for a transition period for those payers of the simplified tax system who slightly exceed the above limits on income and number of employees.

At the same time, companies whose maximum revenue is in the range from 150 million to 200 million rubles, and the average number of employees is from 100 to 130 people, will retain the right to use the simplified tax system. At the same time, they will pay a single tax at increased tax rates.

Thus, payers of the simplified tax system with the object of taxation “income” will pay tax at a rate of 8% (the general rate is 6%). Payers with the object “income minus expenses” will pay tax at a rate of 20% (general rate – 15%). The increased tax will be paid from the beginning of the quarter in which the payer exceeded the limits on income and number of employees.

If the taxpayer returns to the parameters of revenue and the average number of employees provided for by the simplified tax system, he will retain the right to apply the simplified tax system in subsequent tax periods.

In accounting solutions "1C:Enterprise 8" the necessary changes will be supported by the time the new standards come into force with the release of the next versions. For deadlines, see “Legislation Monitoring.”

BUKHPROSVET

The transition to the use of the simplified tax system is carried out by notification. The notification form is recommended by order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/ [email protected] Operating organizations and individual entrepreneurs must submit a notification before December 31. Newly created organizations and individual entrepreneurs must notify of the application of the simplified tax system no later than 30 days from the date of registration. The notification indicates the selected object of taxation.

Organizations also indicate in the notification the residual value of fixed assets and the amount of income as of October 1 of the year preceding the year from which they switch to the simplified tax system (Clause 1 of Article 346.13 of the Tax Code of the Russian Federation). Organizations that have branches, banks, insurers, individual entrepreneurs engaged in the production of excisable goods, as well as the extraction and sale of minerals, are not entitled to apply the simplified taxation system. Organizers of gambling have no right to use the simplified tax system.

Taxpayers using the simplified tax system do not have the right to switch to a different taxation regime before the end of the tax period (clause 3 of article 346.13 of the Tax Code of the Russian Federation). You can switch to a different taxation regime only from the beginning of a new calendar year by notifying the tax authority. The notification must be sent to the Federal Tax Service no later than January 15 of the year in which it intends to switch to a different taxation regime.

Income limit for switching to simplified tax system

One of the main requirements for the transition and application of the simplified tax system for legal entities is the limitation on the maximum amount of income . An organization has the right to switch to a simplified regime only if, based on the results of its activities for nine months of the year in which it notifies the fiscal authorities of the transition to the special regime, revenue does not exceed 112.5 million rubles .

Every year until December 31 of the current year, the revenue limit is subject to indexation. For this purpose, the deflator coefficient established for the next year is determined. Let us recall that for three years 2017–2019 the revenue limit was not indexed by the deflator coefficient in accordance with Federal Law No. 243-FZ of July 3, 2021.

Thus, the maximum income of an enterprise for the transition to the simplified tax system from 2020 cannot exceed 112.5 million rubles.

Limits on the simplified tax system for 2021

The procedure for switching to the simplified tax system

To switch to a simplified taxation system, enterprises must be guided by Articles 346.12 and 248 of the Tax Code of the Russian Federation.

The Tax Code clearly regulates the procedure for determining an enterprise's revenue for nine months of the current year for the transition to a special regime. Consequently, in order to switch to simplified taxation, merchants take into account the following types of income:

When determining the maximum amount of revenue, it is necessary to exclude taxes that are imposed on the purchaser of works, property rights, services and goods. These rules for accounting for income for the purpose of switching to the simplified tax system are general.

Transition to the simplified tax system when combining several tax regimes

If a company that combines several taxation systems, for example, OSNO and UTII, intends to switch to a special regime, then for certain types of activities the maximum amount of revenue that determines the possibility of switching to a special regime must exclude income received under UTII and determine only revenue from activities related to BASIC.

Transition to the simplified tax system when applying UTII

Note that the Tax Code of the Russian Federation does not regulate the procedure for determining the maximum amount of income for the transition to simplified taxation for enterprises operating exclusively in the UTII regime. It follows that in such cases there is no need to calculate the revenue limit . This conclusion can be made on the basis of Article 346.12 of the Tax Code of the Russian Federation and the explanations of the Ministry of Finance of Russia contained in Letter No. 03-11-11/255 dated October 5, 2010.

New limits and abolition of double taxation of VAT

In 2021, the income limits for the simplified tax system will change. According to the Order of the Ministry of Economic Development dated October 20, 2015, the income limit, after which an entrepreneur is obliged to switch to the general taxation system, is set at RUB 79,740,000 . Let us recall that in 2015 this limit was RUB 68,820,000.

Also in 2021, the income limit of the simplified tax system for 9 months has changed, which gives the right to switch from the simplified tax system to the simplified tax system. In 2021, this limit will be RUB 59,805,000.

Changes in the simplified tax system 2021 also affected depreciation limits for fixed assets. Now an entrepreneur can write off property purchased in 2021 at a time as a loss if its value does not exceed 100,000 rubles. Let us recall that in 2015 this limit was 40,000 rubles.

In 2021, VAT is finally allowed not to be included in the “income” of an entrepreneur. If previously, when issuing an invoice with VAT, the company was obliged to indicate the entire amount (including VAT) as income and thus was subject to double taxation, then from 2021 the amount attributable to value added tax will not need to be reflected either as income, neither as an expense of the enterprise.

Notification to fiscal authorities about the transition to a special regime

The income limit is not the only requirement that organizations must meet when switching to a simplified taxation regime.

If companies and entrepreneurs meet all the requirements for switching to the simplified tax system from the next calendar year, they are required to notify the tax office no later than December 31 of the current year. In this case, the notification must be sent to:

• organizations - to the fiscal authorities at the place of registration of the company
• for entrepreneurs - to the tax office at the place of residence

In other words: after making a decision to switch to a special regime, you must send a notification to the tax office by December 31 of the current year about choosing a simplified taxation system and apply the simplified tax system starting next year.

The recommended form of notification (form N 26.2-1) was approved by Order of the Federal Tax Service of Russia dated November 2, 2012 N ММВ-7-3/ [email protected] In addition to the paper form, notification to tax authorities can also be submitted electronically. The format for submitting the notification in electronic form was approved by Order of the Federal Tax Service of Russia dated November 16, 2012 N ММВ-7-6/ [email protected]

The notification must provide reliable information:

• object of taxation
• residual value of fixed assets as of October 1 of the current year
• the amount of income determined as of October 1 of the current year

Please note that a company that has not notified the fiscal authorities within the required time frame does not have the right to apply the special regime.

Attention! For companies that used the UTII regime and decided to switch to the simplified tax system, the procedure for submitting tax notifications is somewhat different. They must notify the fiscal authorities no later than 30 calendar days from the date of termination of the obligation to pay UTII.

Revenue forecast when switching to simplified

Under the simplified taxation system, or simplified taxation system, the maximum amount of income in 2021 should not exceed 150 million rubles for the reporting period.

When deciding to switch to a simplified taxation system, you should, as accurately as possible, determine the revenue for the upcoming calendar year and send a notification to the tax office. Otherwise, exceeding the revenue limit for the simplified tax system of 150 million during the year will lead to the loss of the right to use the special regime in question. The accountant will have to recalculate all taxes based on OSNO, starting from the date on which this occurred. The recalculation procedure is quite labor-intensive and poorly regulated, so it is better not to be mistaken in the amount of income for the next calendar year if you plan to switch to a simplified system.

When switching to the simplified tax system 2021, the income limit can be predicted based on the results of 11 months of the current year. If payments are received evenly, revenue for 11 months should not exceed 137,500,000 rubles. The income limit on the simplified tax system in 2021 does not include: income from activities transferred to UTII (this is due to the fact that the income limit, upon exceeding which a company or individual entrepreneur loses the right to apply a special regime, is established only in relation to money received from activities on simplified version (clause 4.1 of article 346.13 of the Tax Code));

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If revenues are seasonal or project-based, then the revenue indicator must be provided based on the forecast of cash receipts under concluded contracts.

Indicators of the previous year can be taken into account under similar business conditions in the comparable periods. If the financial and economic activities of the enterprise have changed significantly, then revenue for the coming calendar year should be determined on the basis of forecast calculations.

Limitations on the use of the simplified tax system

The Tax Code has another limitation on the maximum amount of revenue, which applies to all payers of the simplified tax system. We are talking about exceeding the income limit , which entails the loss of the right to use the special regime. If, based on the results of the tax or reporting period, the income of a legal entity exceeded the threshold of 150 million rubles , the merchant loses the right to apply the simplified tax system. Moreover, he needs to switch to a different taxation regime from the beginning of the quarter in which the excess was allowed.

In Art. 346.19 of the Tax Code of the Russian Federation clearly defines the concepts for applying the simplified tax system:

• tax period is a calendar year
• reporting period is 1st, 2nd and 3rd quarters

The income limit of 150 million rubles, which affects the use of the special regime, has not changed for three years. Accordingly, in order not to go beyond the limits provided for by legislative acts, merchants using the simplified tax system must regularly monitor their income not only at the end of the calendar year, but also every reporting period.

How to calculate the income limit under the simplified tax system in 2021

Organizations using the simplified tax system should take into account all types of profit when calculating the income limit in 2021. Let us remind you that only if the limited value established at the legislative level of 150 million rubles is observed and not exceeded, LLCs and individual entrepreneurs can use the “simplified” tax system. All income coming to the organization, as a rule, is reflected in the KUDiR (Income and Expense Accounting Book), namely, in the “Income” column. It should be taken into account that, in contrast to determining the taxable base, in this case the total amount of income cannot be reduced by the amount of expenses.

The “Income” column reflects the entire profit of an individual entrepreneur or organization on a simplified tax system. These data can be safely used to calculate the maximum turnover under the simplified tax system in 2021, since the “simplified people” use the so-called cash method in their work when determining the profit received. This means that they only take into account funds that actually passed through the company’s cash desk or entered its r/account. Thanks to this, it becomes possible to take information from the “Income” column of KUDiR for any required reporting period: year, half-year, 1st and 3rd quarter, and it will be correct.

When calculating the individual income limit, an accountant of a company or individual entrepreneur must take into account all types of profit received since the beginning of the reporting period:

• funds received from the sale (sale) of goods, services, etc. (revenue);
• amounts not received from sales (non-sales), for example, paid rent, receipt of interest on loans, etc.;
• receivables, the reimbursement of which occurred not in monetary terms, but in some other way (for example, claims were offset);
• advance payments.

But here you should take into account possible nuances. For example, if a certain advance amount has been received at the cash desk or on the account of an organization, which after some time will be reasonably returned to the client (counterparty), then its value will not be included in the calculation of the total amount of income. At the same time, it should also be excluded from the tax base (Article 346.17 of the Tax Code of the Russian Federation).

Another case worthy of attention is when another company joins a company whose activities are based on a simplified taxation system. At the time of such affiliation, it is imperative to calculate the total amount of income of both companies in order to find out whether it exceeds the permissible limited value.

This is done because the affiliated organization ceases to conduct any activity at all, that is, it no longer exists as a separate legal entity. face. Therefore, all the profit received by it since the beginning of the year is added to the income of the company that has undergone reorganization. But this does not lead to the formation of a new legal entity; simply, the reorganized company assumes all the rights and obligations of the affiliated company (Article 50 of the Tax Code of the Russian Federation, Articles 57, 58 of the Civil Code of the Russian Federation). If at the time of merger and recalculation the total income of the reorganized company is more than 79 million 740 thousand rubles, it will have to immediately switch to the general taxation system.

Some types of profits of LLCs and individual entrepreneurs located on the simplified tax system are not included in the total amount of their income:

• amounts received from the results of activities on UTII;
• income listed in Article 251 of the Tax Code of the Russian Federation;
• dividends.

What income is included in the limit?

Legal entities must remember that the limit of 150 million rubles includes the following income:

• from sales
• non-operating
• income that the organization received when switching to a special regime with OSNO, provided that they were not taken into account as part of the revenue for OSNO. This norm is enshrined in paragraph 4 of Art. 346.13

The Russian Ministry of Finance clarified that when monitoring revenue, one should take into account the income of a legal entity received during the tax period and, accordingly, during the reporting period (Letter of the Ministry of Finance of the Russian Federation No. 03-11-06/2/24984 dated July 1, 2013).

When calculating the maximum amount of revenue that affects the application of the simplified tax system, expenses do not need to be taken into account, even if the simplified tax is paid on the difference between income and expenses:

• if an organization applies both the simplified tax system and the special tax system, then when calculating the income limit, revenue under two special modes should be taken into account
• if an organization applies both the simplified tax system and UTII, then the revenue received from “imputed” activities does not need to be taken into account

USN income limit in 2021

All income, both individual entrepreneurs and organizations operating under the simplified tax system, must not exceed the officially established limit.
01/28/2016
The limited amount of income received for such companies and entrepreneurs with a simplified taxation system for the reporting period of 2021 is 79 million 740 thousand rubles - order No. 772 of the Ministry of Economic Development of our state dated 10.20.2015.

Everyone who works under the “simplified system” this year should be guided by this limited figure - Tax Code, article No. 346.13, clause 4.1. If this amount of income exceeds this limit, then a mandatory transition to a general tax payment system will follow. This will happen from the moment (namely the quarter) when this exceeding of the limit occurred - letter No. 03-11-06/2/248 of the Ministry of Finance dated January 13, 2014.

Thus, the limitability of income should be calculated by both organizations and individual entrepreneurs for the following objects: income and income “minus” expenses.

Procedure for calculating the income limit in 2021 (according to the simplified tax system)

To calculate the established maximum amount for the limit of income received - 79 million 740 thousand rubles, which makes it possible to use the right to work under the “simplified” scheme in the current year, it is necessary to use all possible profit. This amount of income is usually indicated in the Income and Expense Book in the “Income” column. At the same time, when calculating the individual limit, income for expenses is not reduced.

In the column “Income” (Book of Income and Expenses, Section I, Column 4) all data on incoming income is recorded, which is used in mathematical calculations of the limited amount for companies and individual entrepreneurs using the “simplified” system. From the fourth column you can take information for any reporting period - quarter, six months, nine months, the whole year. This is explained by the fact that the so-called “simplified” people use the cash method to determine income from their activities. That is, only those amounts of money that actually passed through the cash register (received into the current account) are taken into account.

When performing the procedure for calculating the individual income limit in 2016, each “simplified” must take into account the entire amount of income received since the beginning of this reporting period - from 01/01/2016:

• sales revenue (this is money for goods, services sold, etc.);
• non-operating receipts of funds (rent, interest on loans, written off accounts payable due to the expiration of the statute of limitations) - Tax Code, articles No. 346.15, 249, 250;
• receivables that were returned not in cash, but in some other way (using offset of claims) - Tax Code, Article No. 346.17, paragraph 1;
• cash advance amounts - Tax Code, Article No. 346.17, paragraph 1; letter No. 03-11-11/7599 of the Ministry of Finance dated February 24, 2014

Let's consider the following situation as an illustrative example: a “simplified” individual entrepreneur received a certain advance amount, which he included in his income, but over time he was forced to return it for valid reasons. This amount should be excluded from income and accounting, that is, the tax base is reduced by the same amount - Tax Code, Article No. 346.17 and letter No. 03-11-06/2/55215 of the Ministry of Finance dated 10/31/2014.

In the case when a company operating under a simplified system joins another company, it is necessary to calculate the limited amount of income. This is due to the fact that the profit of the merged company after reorganization measures is included in the income of the reorganized company. But a new legal entity is not formed, since the merged company ceases to conduct any activity at all, and all its obligations, along with its rights, are at the disposal of the reorganized one - Tax Code, Article No. 50 (clause 5) and Civil Code, Article No. 57 (clause 4), No. 58 (point 2). That is, if, when recalculating the income limit of a reorganized company in 2016, the figure turns out to be more than 79 million 740 thousand rubles, then you will definitely have to switch from the “simplified” tax system to the general taxation system.

Income not included in the procedure for calculating the limit (for the simplified tax system) To carry out mathematical calculations of the individual income limit figure, you do not need to include income that comes as a result of:

• activities transferred to UTII;
• receipts registered in the Tax Code (Article No. 251);
• dividends (TC, Article No. 346.15 (clause 2, subclause 1) and letter No. 03-11-06/2/19323 of the Ministry of Finance dated May 28, 2013).

Combining the simplified tax system and UTII: how does the income limit work?

In the case of combining the “simplified tax” and UTII, the laws also provide for an income limit, as with the simplified tax system. The figure for this limit is the same - 79 million 740 thousand rubles. But the income calculated according to the simplified tax system does not include the amount of revenue from UTII.

When combining the “simplified system” and the single tax on imputed income, the limit in 2021 is calculated in the same way as for the simplified system: 60,000,000*1.329=79.74 (million rubles). And income accounting is carried out based on the results of the activities that are involved in the simplified tax system - letter No. 03-11-11/32071 of the Ministry of Finance dated 08/08/2013. That is, the profit from the imputed activity will not affect anything. This means that the easiest way is to keep separate records of income in relation to each type of activity - Tax Code, Article No. 346.26, paragraphs 6-7.

Exceeding the income limit under the simplified tax system: procedure in 2016

In a situation where the income of any “simplified” person in the current year will be more than the officially established limit of 79 million 740 thousand rubles, then a mandatory transition from the simplified tax system to the generally accepted taxation system follows. This can be done from the beginning of the quarterly period when this excess was recorded at the official level - Tax Code, Article No. 346.15, paragraph 4 (that is, the transition from one system to another must be carried out in the quarterly period when the limit was exceeded) .

Such a transition requires action in two main directions:

1. USN:

• pay the state budget for taxes that directly relate to the “simplified tax”;
• submit a declaration under the simplified tax system before the 25th day of the month in which the excess of the limit was recorded - Tax Code, article No. 346.23, paragraph 3.

1. Transition to a common taxation system:

• from the 1st day of the quarter, when the fact of exceeding the income limit was recorded, you need to start calculating general taxes - on profit, on property and VAT;
• maintain tax reporting documentation corresponding to this tax payment system;
• taxes must be paid in a special order for newly registered individual entrepreneurs and newly created legal entities - Tax Code, Article No. 346.13, paragraph 4.

For individual entrepreneurs with a patent: income limit in 2021

For those entrepreneurs who use a system called “patent” in their activities, in 2021 there is also an income limit of 60 million rubles. This applies only to those activities for which the corresponding patents have been acquired. If the limit figure is exceeded in the current year, an official transition to a general tax payment system is provided, but from the beginning of the tax (reporting) period, which is recorded in the acquired patent - Tax Code, Article No. 346.45, paragraph 6. This means that limited income acquired as a result of the use of patent system, there is no need to index to a deflator coefficient.

The deflator coefficient in 2021 corresponds to 1.329. It is determined at the state level - Order No. 772 of the Ministry of Economic Development dated October 20, 2015, and does not affect the income limit - Tax Code, Article No. 346.45, paragraph 6. But it is taken into account when calculating the amount of potential income of those individual entrepreneurs who operate in the patent system in 2021, that is, the cost of the patent will increase. At the same time, the minimum potential income for the year has no limit, and the maximum is up to 1 million rubles, increased by 1.329 (deflator coefficient) - Tax Code, Article No. 346.43, paragraph 9. Although some subjects of our state are allowed to exceed this maximum from 3.5 up to 10 times for several activities. Taking into account the correction, this maximum will be: 1,000,000 * 1,329 = 1,329,000 rubles - letter No. 03-11-09/69405 of the Ministry of Finance dated January 13, 2015. But the specific figure is set by local regional authorities, who have every right to raise the bar for the maximum potential income from 3.5 times up to 10 (such a jump depends directly on the type of activity of the individual entrepreneur).

For “simplified people” who combine the patent system: income limit in 2021

When an individual entrepreneur combines two systems for paying taxes - patent and simplified, his own income limit also applies. It is also compared with the officially established figure of 79 million 740 thousand rubles. The calculation is carried out as follows: the income from two operating systems is added together. The final result is already compared with the limit established by the state.

We should also not forget about the use of the deflator coefficient in calculations, which in the current year 2021 was also established at the state level officially, as evidenced by the following documents:

• Order No. 772 of the Ministry of Economic Development dated October 20, 2015;
• letter No. 03-11-12/8135 of the Ministry of Finance dated February 20, 2015

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Comments

Svetlana

September 9, 2021 at 3:59 pm

How can you trust the author if he confuses profit with income?

Vasya

January 26, 2021 at 2:56 pm

the individual entrepreneur has all income profit)

What happens if the income limit for the reporting period is exceeded

If, based on the results of activities for the reporting period, the taxpayer exceeds the maximum permissible revenue threshold, he automatically loses the right to apply the special regime . A legal entity is obliged to switch to the OSN from the period in which, according to accounting data, the income received exceeded the maximum permissible limit.

In this case, an individual entrepreneur or organization is obliged to transfer all taxes to the budget in accordance with OSNO. At the same time, administrative punishment in the form of fines or accrued interest for non-payment of monthly taxes during the reporting quarter in which the merchant switched to OSNO will not be applied.

to notify the fiscal authorities within 15 calendar days after the tax (reporting) period If the payer does not notify his inspectorate in a timely manner, he will be subject to administrative punishment in the form of a fine.

Attention ! If the payer, after losing the right to use the simplified tax system, did not switch to another regime or switched in violation of the deadlines, for untimely transfer of monthly payments to the budget after the expiration of the reporting period in which the legal entity was obliged to switch to another taxation regime, penalties will be imposed on it and accrued penalties according to tax legislation.

Loss of the right to use the mode

This event occurs immediately when the enterprise’s income has crossed 150 million rubles. It is necessary to switch immediately as soon as an excess occurs, regardless of the period.

In order to notice this in a timely manner, you should summarize the revenue for each month.

If, for example, the excess occurred only at the end of the year, then from the beginning of the future the organization will switch to the general regime and recalculate taxes for the past period where the changes occurred.

Rules for switching to general mode

According to the legislation on the transition, the entrepreneur must notify the tax authority within 15 days from this moment. After the transition, the taxpayer makes payments as a newly formed organization.

The pros and cons of the general taxation system are discussed here.