1. The simplified taxation system for organizations and individual entrepreneurs is applied along with other taxation regimes provided for by law
Russian Federation on taxes and fees.
(as amended by the Federal Law
dated July 21, 2005 N 101-FZ)
The transition to a simplified taxation system or a return to other taxation regimes is carried out voluntarily by organizations and individual entrepreneurs in the manner prescribed by this chapter.
(as amended by the Federal Law
dated July 21, 2005 N 101-FZ)
2. The application of the simplified tax system by organizations provides for their exemption from the obligation to pay corporate income tax (with the exception of tax paid on income taxed at the tax rates provided for in paragraphs 1.6
,
3
and
4 of Article 284
of this Code), property tax of organizations (except for the tax paid in respect of real estate objects, the tax base for which is determined as their cadastral value in accordance with this
Code
).
Organizations applying the simplified taxation system are not recognized as taxpayers of value added tax, with the exception of value added tax payable in accordance with this Code
when importing goods into the territory of the Russian Federation and other territories under its jurisdiction (including tax amounts subject to payment upon completion of the customs procedure of the free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region), as well as value added tax paid in accordance with
Articles 161
and
174.1
of this Code.
(as amended by Federal Laws dated December 31, 2002 N 191-FZ
, dated 07.07.2003
N 117-FZ
, dated 07.21.2005
N 101-FZ
, dated 17.05.2007
N 85-FZ
, dated 22.07.2008
N 155-FZ
, dated 24.07.2009
N 213-FZ
, dated 27.11.2010
N 306-ФЗ
, from 04/02/2014
N 52-ФЗ
, from 11/24/2014
N 376-ФЗ
, from 03/30/2016
N 72-ФЗ
, from 11/27/2017
N 335-ФЗ
)
The paragraph became invalid on January 1, 2010. - The federal law
dated July 24, 2009 N 213-FZ.
Other taxes, fees and insurance premiums are paid by organizations applying the simplified taxation system in accordance with the legislation on taxes and fees.
(as amended by Federal Laws dated July 21, 2005 N 101-FZ
, dated November 30, 2016
N 401-FZ
)
3. The application of a simplified taxation system by individual entrepreneurs provides for their exemption from the obligation to pay personal income tax (in relation to income received from business activities, with the exception of tax paid on income in the form of dividends, as well as on income taxed at tax rates provided for in paragraphs 2
and
5 of Article 224
of this Code), property tax for individuals (in relation to property used for business activities, with the exception of objects of taxation with property tax for individuals included in the list determined in accordance with paragraph 7 of Article
378.2
of this Code, taking into account the specifics provided for
in paragraph two of paragraph 10 of Article 378.2
of this Code).
Individual entrepreneurs applying the simplified taxation system are not recognized as taxpayers of value added tax, with the exception of value added tax payable in accordance with this Code
when importing goods into the territory of the Russian Federation and other territories under its jurisdiction (including tax amounts, payable upon completion of the customs procedure of the free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region), as well as value added tax paid in accordance with
Articles 161
and
174.1
of this Code.
(as amended by Federal Laws dated December 31, 2002 N 191-FZ
, dated 07.07.2003
N 117-FZ
, dated 07.21.2005
N 101-FZ
, dated 17.05.2007
N 85-FZ
, dated 22.07.2008
N 155-FZ
, dated 24.07.2009
N 213-FZ
, dated 27.11.2010
N 306-ФЗ
, from November 24, 2014
N 366-ФЗ
, from November 29
N 382-ФЗ
, from March 30, 2016
N 72-ФЗ
, from November 27, 2017
N 335-ФЗ
)
The paragraph became invalid on January 1, 2010. - The federal law
dated July 24, 2009 N 213-FZ.
Other taxes, fees and insurance premiums are paid by individual entrepreneurs using the simplified taxation system in accordance with the legislation on taxes and fees.
(as amended by Federal Laws dated July 21, 2005 N 101-FZ
, dated November 30, 2016
N 401-FZ
)
4. For organizations and individual entrepreneurs applying the simplified taxation system, the current procedures
conducting cash transactions and
the procedure
for submitting statistical reporting.
5. Organizations and individual entrepreneurs applying the simplified taxation system are not exempt from performing the duties of tax agents, as well as the duties of controlling persons of controlled foreign companies provided for by this Code.
(as amended by the Federal Law
dated November 24, 2014 N 376-FZ)
How is USNO deciphered? What it is?
In business, the abbreviation simplified tax system is more often used, but simplified taxation system is also an acceptable abbreviation. Explanation of simplified taxation system - simplified taxation system. In colloquial use the word “simplified” is used. This is a special tax regime that entrepreneurs and organizations can use for their activities. Using the simplified regime, organizations make their functioning easier, as they become free from paying many taxes. They do not pay income tax, property tax (except for cases expressly specified in the law), and are exempt from VAT (also with some exceptions). The simplified form for individual entrepreneurs also has an additional feature - you don’t have to keep accounting records. Individual entrepreneurs using the simplified tax system do not pay personal income tax (except for cases specified in the law), VAT (there are also exceptions) and property tax for individuals (property assessed at cadastral value is excluded). So, the decoding of the simplified taxation system abbreviation is quite simple. A simplified taxation system helps entrepreneurs and organizations conduct business without burdening them with the payment of all taxes provided by law. This system, as its name suggests, simplifies the complex process of paying taxes to the state budget. But not all organizations and entrepreneurs can use it. For the simplified tax system, two conditions must be met:
- the number of payer employees for the tax period should not exceed 100 people;
- income for 9 months of the year in which the notice of transition is submitted should not exceed 45 million rubles (for the transition to the simplified tax system in 2021, this threshold is higher - 59.805 million rubles for 9 months of 2016).
Tax Code of the Russian Federation, Article 346.11 of the Tax Code of the Russian Federation
1. The simplified taxation system for organizations and individual entrepreneurs is applied along with other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees.
The transition to a simplified taxation system or a return to other taxation regimes is carried out voluntarily by organizations and individual entrepreneurs in the manner prescribed by this chapter.
2. The application of the simplified system of taxation by organizations provides for their exemption from the obligation to pay corporate income tax (with the exception of tax paid on income taxed at the tax rates provided for in paragraphs 1.6, 3 and 4 of Article 284 of this Code), property tax of organizations ( with the exception of the tax paid in respect of real estate objects, the tax base for which is determined as their cadastral value in accordance with this Code). Organizations applying the simplified taxation system are not recognized as taxpayers of value added tax, with the exception of value added tax payable in accordance with this Code when importing goods into the territory of the Russian Federation and other territories under its jurisdiction (including tax amounts subject to payment upon completion of the customs procedure of the free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region), as well as value added tax paid in accordance with Article 174.1 of this Code.
The paragraph became invalid on January 1, 2010. — Federal Law of July 24, 2009 N 213-FZ.
Other taxes, fees and insurance premiums are paid by organizations applying the simplified taxation system in accordance with the legislation on taxes and fees.
3. The application of a simplified taxation system by individual entrepreneurs provides for their exemption from the obligation to pay personal income tax (in relation to income received from business activities, with the exception of tax paid on income in the form of dividends, as well as on income taxed at tax rates , provided for in paragraphs 2 and 5 of Article 224 of this Code), property tax for individuals (in relation to property used for business activities, with the exception of objects of taxation with property tax for individuals included in the list determined in accordance with paragraph 7 of Article 378.2 of this Code, taking into account the features provided for in paragraph two of paragraph 10 of Article 378.2 of this Code). Individual entrepreneurs applying the simplified taxation system are not recognized as taxpayers of value added tax, with the exception of value added tax payable in accordance with this Code when importing goods into the territory of the Russian Federation and other territories under its jurisdiction (including tax amounts, payable upon completion of the customs procedure of the free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region), as well as value added tax paid in accordance with Article 174.1 of this Code.
The paragraph became invalid on January 1, 2010. — Federal Law of July 24, 2009 N 213-FZ.
Other taxes, fees and insurance premiums are paid by individual entrepreneurs using the simplified taxation system in accordance with the legislation on taxes and fees.
4. For organizations and individual entrepreneurs using the simplified taxation system, the current procedure for conducting cash transactions and the procedure for submitting statistical reporting are preserved.
5. Organizations and individual entrepreneurs applying the simplified taxation system are not exempt from performing the duties of tax agents, as well as the duties of controlling persons of controlled foreign companies provided for by this Code.
Can individual entrepreneurs issue invoices including VAT under the simplified tax system?
Individual entrepreneurs using the simplified tax system do not pay value added tax (VAT). An exception is VAT paid when importing goods into Russia, as well as VAT charged in connection with the implementation of a simple partnership agreement. Only VAT payers are required to prepare invoices. Therefore, the issuance of invoices by an entrepreneur using a special regime, such as “simplified taxation”, will be evidence that this individual entrepreneur is a VAT payer. If an individual entrepreneur includes VAT in the invoices issued, then the tax amount will need to be excluded from expenses. This will increase the tax burden on the entrepreneur and lead to an increase in the price of goods, work or services provided by this individual entrepreneur. Simplification for individual entrepreneurs is a voluntary choice. Therefore, entrepreneurs who find it more profitable and convenient to pay VAT and wish to issue invoices can choose the general taxation regime for their activities. If before this the individual entrepreneur used a simplified regime, then he can change the regime from the beginning of the calendar year. To do this, it is enough to notify the Tax Service before January 15 of the year in which the transition will take place. So, individual entrepreneurs cannot issue invoices including VAT under the simplified tax system. To become a VAT payer, an entrepreneur needs to change the special tax regime to a general one.
How to apply the VAT exemption under Art. 145 Tax Code of the Russian Federation
The application of VAT exemption is of a notification nature, so permission from the inspectorate is not required.
Also, a VAT payer exempt from duties is not obliged to:
- calculate and pay VAT, except in cases where he issues an invoice with an allocated tax (clause 5 of Article 173 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated May 26, 2015 No. 03-07-14/30264);
- submit a VAT return (letter of the Federal Tax Service of Russia dated April 29, 2013 No. ED-4-3/ [email protected] );
- keep a purchase book (letter of the Federal Tax Service of Russia dated April 29, 2013 No. ED-4-3 / [email protected] ).
IMPORTANT! Once you start using this VAT exemption, you will not be able to refuse it within 12 calendar months (clause 4 of Article 145 of the Tax Code of the Russian Federation), after which you must submit to the Federal Tax Service:
- documents confirming that during the exemption period your revenue for every 3 consecutive calendar months did not exceed 2 million rubles;
- notification of the extension of the VAT exemption for the next 12 calendar months or of its refusal.
Taxpayer exempt from VAT:
- Is not exempt from issuing an invoice to the buyer. In invoices, it does not highlight VAT, but makes the inscription: “Without VAT” (Clause 5 of Article 168 of the Tax Code of the Russian Federation).
- Must keep a sales book (subclause 1, clause 3, article 169 of the Tax Code of the Russian Federation, clause 1 of the Rules for maintaining a sales book used in calculations of value added tax, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.
- Does not have the right to deduct VAT (subclause 1, clause 2, article 171, subclause 3, clause 1, article 170 of the Tax Code of the Russian Federation).
- Includes VAT presented by suppliers in the cost of goods, works, services (subclause 3, clause 1, article 170 of the Tax Code of the Russian Federation).
- Obliged to restore deductible VAT from the cost of goods (work, services), fixed assets, intangible assets that will be used during the exemption period. Restoration must be made in the last tax period before the start of using the exemption, if the tax exemption begins from the first month of the quarter or, if the exemption is applied from the second or third month of the quarter, then in the same quarter when the application of the exemption began (clause 8 of Art. 145 of the Tax Code of the Russian Federation).
See " Sample Waiver Notice " .
At the same time, in some circumstances the right to exemption from VAT can be lost, namely in cases where (clause 5 of Article 145 of the Tax Code of the Russian Federation):
- revenue for any 3 months will exceed 2 million rubles;
- The sale of excisable goods will begin.
See also “How to properly exempt from VAT.”
Can participants of an investment partnership apply the simplified tax system?
Simplification for individual entrepreneurs and organizations is applicable along with other tax regimes. There are no provisions in the Tax Code that would prohibit participants in an investment partnership from using the simplified tax system. This means that the participants of such a partnership could apply the simplified procedure, subject to certain conditions. The investment partnership agreement refers to simple partnership agreements. And for participants in simple partnership agreements, Article 346.14 of the Tax Code of the Russian Federation establishes an exclusive feature. As an object of taxation, using the simplified tax system, the participants of the partnership can choose only “income minus expenses”. Typically, when applying the simplified tax system, organizations and individual entrepreneurs can choose to tax only income or income reduced by expenses. Participants in an investment partnership are deprived of the right to choose. According to the Federal Law on an investment partnership No. 335-FZ, its general affairs can be managed by one or more managers. According to (Civil Code Article of the Civil Code of the Russian Federation), the profit received as a result of joint activities is distributed among the partners in proportion to the contribution of each to the common cause. At its core, the participants of an investment partnership fit the definition of a consolidated group of income tax payers, the obligation to pay which is fulfilled by the responsible participant - the manager (Article 246 of the Tax Code of the Russian Federation). And organizations using the simplified tax system are exempt from paying income tax. Thus, some contradiction arises. If we consider the participants of an investment partnership headed by a manager as payers of corporate income tax, then such a partnership cannot apply the simplified tax system. However, classifying the participants of a partnership as payers of corporate income tax is a controversial issue. Therefore, everything depends on the interpretation of the legislation. Since there is no prohibition on the use of simplified taxation by investment partnerships, their participants have the right to interpret the law in their favor and prove their right to use the simplified tax system.
How is personal income tax paid on employee income under the simplified tax system?
simplified taxation system (USNO) decoding - a simplified taxation system. It can be used by companies if the average number of their employees during the reporting period is not more than 100 people, and if income for 9 months does not exceed 45 million rubles. By using the simplified tax system, individual entrepreneurs and other companies are not exempt from the functions of tax agents. That is, they are still required to pay taxes for their employees. Tax agents withhold personal income tax from any funds paid to employees. Personal income tax cannot be withheld from the funds of the tax agent organization itself. Therefore, the withheld amounts cannot be included as expenses when determining the tax base of the organization using the simplified tax system. It is important that with simplification, the tax base can be reduced by expenses spent on wages. And the amounts of personal income tax collected from employees remain part of the included amounts of wages, that is, they are deducted for taxation as an expense.
How does an arbitration manager who is an individual entrepreneur pay taxes?
The simplified taxation system of the Tax Code of the Russian Federation is used by individual entrepreneurs and organizations. Entrepreneurs who have switched to a simplified system, in particular, no longer pay personal property tax. persons and other taxes. But the code provides for a whole list of persons who do not have the right to switch to the simplified system (Article 346.12 of the Tax Code of the Russian Federation). Arbitration managers, unlike notaries and lawyers, are not on this list. It is important to find out who the arbitration manager is and what rules govern his activities. The position of an arbitration manager is provided for in the Bankruptcy Law No. 127-FZ. From the text of the law we can conclude that this is a subject of professional activity engaged in private practice. An arbitration manager is hired to manage the affairs of a bankrupt organization. Subject to proper and high-quality performance of his duties, such a manager can engage in other professional activities, as well as entrepreneurship. This is specified in the bankruptcy law, and this wording distinguishes between the activities of an arbitration manager as a professional in his field, and the activities of the same citizen as an entrepreneur. Hence the conclusion is that the work of a citizen as an arbitration manager cannot be considered entrepreneurial activity.
UrDela.ru
Part 1. The simplified taxation system for organizations and individual entrepreneurs is applied along with other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees.
The transition to a simplified taxation system or a return to other taxation regimes is carried out voluntarily by organizations and individual entrepreneurs in the manner prescribed by this chapter.
Part 2. The application of a simplified taxation system for organizations provides for their exemption from the obligation to pay corporate income tax and corporate property tax. Organizations applying the simplified taxation system are not recognized as taxpayers of value added tax, with the exception of value added tax payable in accordance with this Code when importing goods into the customs territory of the Russian Federation, as well as value added tax paid in accordance with Article 174.1 of this Code.
The paragraph became invalid on January 1, 2010. — Federal Law of July 24, 2009 N 213-FZ.
Other taxes are paid by organizations applying the simplified taxation system in accordance with the legislation on taxes and fees.
Part 3. The use of a simplified taxation system by individual entrepreneurs provides for their exemption from the obligation to pay personal income tax. Individual entrepreneurs applying the simplified taxation system are not recognized as taxpayers of value added tax, with the exception of value added tax payable in accordance with this Code when importing goods into the customs territory of the Russian Federation, as well as value added tax paid in accordance with Article 174.1 of this Code.
The paragraph became invalid on January 1, 2010. — Federal Law of July 24, 2009 N 213-FZ.
Other taxes are paid by individual entrepreneurs using a simplified taxation system in accordance with the legislation on taxes and fees.
Part 4. For organizations and individual entrepreneurs using the simplified taxation system, the current procedure for conducting cash transactions and the procedure for submitting statistical reporting are preserved.
Part 5. Organizations and individual entrepreneurs using the simplified taxation system are not exempt from performing the duties of tax agents provided for by this Code.
‹ Chapter 26.2. (Tax Code of the Russian Federation). SIMPLIFIED TAX SYSTEM Up Article 346.12 (Tax Code of the Russian Federation). Taxpayers ›
