What is more profitable - “imputed” or “simplified” for individual entrepreneurs? What is the difference? Types of taxation systems

What is a “simplified tax system”?

The simplified tax system is initially aimed at individual entrepreneurs and small enterprises. If you do not produce excisable goods, do not extract minerals, during the year you had no more than 100 employees, and you do not pay a single agricultural tax, then you have the right to choose a simplified tax system. By complying with these requirements and receiving no more than 60 million rubles of income per year, taking into account the deflator coefficient (in 2021, the maximum amount of income to remain in the special regime is 79.74 million rubles), you will retain the right to apply the simplified tax system in the next reporting period. period. Otherwise, starting from the quarter in which the requirements were violated, the right to simplification is automatically lost and you will have to switch to the general system.

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Individual entrepreneurs who are simplified are exempt from paying personal income tax at a rate of 13% regarding income received from business activities (employees, if any, must be paid in any case), and organizations are exempt from paying income tax and property tax in a number of cases ( if it is not calculated at the cadastral value and the property is not included in the corresponding list), and from paying VAT (except for the import of goods into the customs territory of the Russian Federation and when performing operations provided for in Article 174.1 of the Tax Code of the Russian Federation).

The tax rate for the simplified tax system “income” is 6%, for the simplified tax system “income minus expenses” - 15%, and in the regions their amount may be even lower. For participants in simple partnership and trust management agreements, only a 15% rate is possible.

Simplification takes into account the interests of both profitable types of business and those with a large share of costs. There is not one object of taxation here, but two to choose from: “income” or “income minus expenses.” The selected object can be changed annually by notifying the Federal Tax Service in advance. If your activity involves high profitability, then it is more profitable to simplify it with the “income” object. If the share of costs is high, it is better to choose income minus expenses. As a rule, choosing a simplified 15% rate makes sense if the share of expenses is more than 60% of income. With a smaller amount of costs, the tax amount will be even higher than with a six percent simplification. Example

An individual entrepreneur using the simplified tax system received an income of 1 million rubles in a year. Expenses amounted to 810 thousand rubles. Let's calculate the simplified tax at both rates.

• Under the simplified tax system, “income” tax will be: 1 million rubles * 6% = 60 thousand rubles.
• Under the simplified tax system “income minus expenses,” the tax will be: (1 million rubles - 810 thousand rubles) * 15% = 190 thousand rubles * 15% = 28.5 thousand rubles.

When determining the expenditure part with a simplified tax system of 15%, you need to remember that not all costs can be counted towards reducing the tax base. You need to focus on Article 346.16 of the Tax Code of the Russian Federation, which contains a list of all expenses accepted for deduction.

The tax can also be reduced by simplifying the “income” tax. Individual entrepreneurs without employees can fully deduct the amount of insurance contributions “for themselves” to the Pension Fund and Compulsory Medical Insurance Fund, and individual entrepreneurs with employees can deduct contributions to the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund from payments to employees in the amount of up to 50% of the single tax amount. Simplified tax payers have the right to offset it, but only in the part of the tax that is calculated from trading activities.

There is only one tax register for simplified people - a book of income and expenses. The tax period is a year, but advance payments must be calculated and paid quarterly. Tax is paid at the place of registration of the individual entrepreneur and organization. Organizations must also keep accounting records and submit financial statements - they acquired this obligation not so long ago - with the reporting for 2014.

If, with a simplified tax system of 15%, a loss is received at the end of the tax period and the simplified tax is zero, then you will have to pay a minimum tax equal to 1% of income for the reporting year. The minimum tax is also paid if, when calculating the tax, its amount is positive, but less than 1% of income. The difference between the calculated amount of simplified and minimum tax can be included in the expenses of the next tax period.

You must pay the tax at the end of the year and submit the individual entrepreneur’s declaration before April 30 of the year following the reporting year, and the organization reports until March 31.

UTII or simplified tax system: making the right choice

To answer the main question of what to choose between these popular small business tax systems, you need to carefully analyze all aspects: general trends of special regimes, distinctive features, strengths and weaknesses of each of them. A successful business should also be built on learning how to calculate taxes using practical examples.

Common features:

• if a businessman has restrictions, he can voluntarily choose one mode or another;
• general threshold for the number of workers and the share of participation of other firms;
• the single tax exempts 13% from personal income tax from business activities (if a businessman is an employer, then he must withhold personal income tax from the salaries of his employees and transfer it to the budget, as well as maintain 6-personal income tax), income tax for organizations, VAT (if is not highlighted separately in the invoice), property taxes (except for taxation based on cadastral value);
• the possibility of reducing the tax on insurance premiums according to the general scheme: by 50% if there are employees, and without restrictions for individual entrepreneurs working alone;
• simplified accounting;
• quarterly tax payment;
• can be combined with other modes with separate accounting of indicators;
• at the end of the quarter, the right to a special regime may be lost with a transition to a general system.

Features of simplification and imputation are reflected in their differences:

• real income on the simplified tax system plays a major role, while on UTII the tax is known in advance;
• the absence of income exempts the simplified person from tax; the imputed person must pay even during losses;
• for UTII you will have to declare tax more often: every quarter, for the simplified tax system only once a year;
• You can switch from the simplified tax system to another system (except OSNO) only from next year; you can refuse imputation at any time.

Positive and negative aspects of UTII:

• there are no restrictions on the level of income, just as there is no direct dependence of payments to the budget on their amount;
• stable tax burden, since the cost of paying UTII can be planned, since the amount is calculated according to a well-known formula;
• there is no need to maintain KUDiR;
• reduced tax rates in some regions; instead of 15%, local authorities can set a lower percentage (up to 7.5%) for certain activities;
• losses are not exempt from tax;
• There are no zero declarations.

Conclusion: UTII contributes to benefits only in a stable, established business, when the businessman’s income is quite large. Imputation will help reduce the tax burden, since the fixed payment will not depend on revenue.

Pros and cons of the simplified tax system:

• when there is no revenue, tax is not paid due to the absence of an object of taxation;
• there are no restrictions on types of activities;
• the declaration is submitted less frequently;
• with a large income, the tax will represent a significant amount.

Within the simplified taxation system itself, it is more profitable to apply the object of taxation taking into account expenses, if the level of these expenses is significant (at least 65% of revenue), then the income-expense difference is reduced, which helps to reduce the tax.

Conclusion: The simplified tax system is considered an ideal option for starting a business career. At this stage, the merchant’s income is not yet stable, small, and its absence serves as a reason for exemption from tax and submission of a zero declaration.

What is special about “imputation”?

What is the difference between imputation and simplification? UTII can only be applied by those whose type of activity is specified in Art. 346.26 Tax Code of the Russian Federation. It is not the actual income received that is taxed, but the expected – “imputed” one. You can switch to UTII or refuse it in any month by submitting a corresponding application to the Federal Tax Service.

An entrepreneur does not pay personal income tax of 13% for himself, property tax (except for the tax in relation to real estate objects that are included in the list determined in accordance with clause 7 of Article 378.2 of the Tax Code of the Russian Federation) and VAT (with the exception of the import of goods into the territory of the Russian Federation) . UTII payers have the right not to use cash registers, issuing strict reporting forms to customers. You can become a presumptive tax payer if the number of your employees for the year does not exceed 100 people, you do not pay the Unified Agricultural Tax, but at the same time you are not a party to simple partnership or trust management agreements, and the area of ​​the sales floor (diner serving visitors in public catering) does not exceed 150 sq. m. You cannot switch to UTII if you rent out gas stations. The transition is also not possible for those types of activities for which a trade fee is paid. Unlike the simplified tax system, there are no restrictions on the amount of income with UTII.

The imputed tax rate is 15%, but at the municipal level it may be lower.

You need to pay tax and submit a declaration at the place of business activity, registering with the Federal Tax Service as a UTII payer. At the place of registration, the tax is paid if the individual entrepreneur provides services of cargo and passenger road transportation, advertising on transport, or is engaged in peddling and distribution trade. If the place of registration of an entrepreneur coincides with the place of his activity, the registration will be in one tax office.

The main feature of UTII lies in the determination of the tax base - imputed income. To calculate the imputed income of an entrepreneur, you need to multiply his basic profitability for the tax period by the amount of physical characteristics (number of employees, sales area, etc.) for a specific type of activity. These indicators are contained in paragraph 3 of Art. 346.29 Tax Code of the Russian Federation.

Then the obtained result is adjusted using special coefficients: K1 – deflator coefficient, which is established annually by the Ministry of Economic Development of the Russian Federation. In 2021, K1 is 1.798.

K2 is set by the authorities of the constituent entity of the Russian Federation and can range from 0.005 to 1.

Example

Individual entrepreneur at Vmenenka provides services for repair, maintenance and washing of vehicles. According to paragraph 3 of Art. 346.29 of the Tax Code of the Russian Federation, its basic profitability is 12,000 rubles. per month, the number of employees, including the individual entrepreneur himself, is 5 people. The number did not change during the quarter. The coefficient K1 is 1.798. The K2 coefficient is conditionally equal to 0.7. Let's calculate imputed income (IM) and tax (UTII).

• VP per month = 12,000 rub. * 5 = 60,000 rub.
• VC for the quarter = 12,000 rubles. * (5+5+5) = 180,000 rub.

We correct the result obtained for the quarter using the coefficients:

• VC for the quarter = 180,000 rubles. * 1.798 * 0.7 = 226,548 rub.
• UTII = 226,548 rubles. * 15% = 33,982 rub.

An individual entrepreneur can reduce the amount of tax by deducting all insurance contributions paid to funds “for himself”, and also by deducting contributions from payments to employees, but in an amount of no more than 50% of the calculated tax.

The tax period for UTII is a quarter, the tax must be paid before the 25th day, and the declaration must be submitted four times a year before the 20th day of the month following the reporting quarter. Although imputation is inferior to the simplified tax system in terms of the volume of reports submitted, it does not require maintaining tax registers, as with simplification.

UTII also has its significant disadvantages. Even if you had no income at all during the reporting period, you will not be able to submit a zero return - you will always have to pay imputed tax. That's why he's imputed.

For types of activities that are not subject to imputed tax, a general or simplified taxation system must be applied, and this requires maintaining separate records of property, liabilities and business transactions. Separate accounting is also required in the case when several types of activities subject to UTII are carried out simultaneously, and all this may entail unnecessary labor costs for the entrepreneur.

What are the advantages of the simplified tax system?

The main advantage of the “simplified” system is that businesses do not need to pay VAT, which is 20% from 2021. Also, those organizations that use the simplified tax system do not pay income tax, with the exception of the tax paid on income from dividends and certain types of debt obligations.

Also, the simplified tax system provides a benefit for the property tax of organizations, that is, this tax is not paid. Moreover, from January 1, 2015, for individual entrepreneurs on the simplified tax system, there is an obligation to pay property tax in relation to real estate objects that are included in the list determined in accordance with clause 7 of Art. 378.2 Tax Code of the Russian Federation.

Besides:

• The simplified tax system does not require quarterly payments and declarations. Only one declaration needs to be submitted: for organizations - by March 31 of the year following the expired tax period, and for individual entrepreneurs - by April 30.
• At the “simplified” and at the “income” object and at the “income minus expenses” object there are advance payments. Tax must be paid in advance no later than 25 calendar days from the end of the reporting period.
• The tax at the end of the year is paid by organizations - no later than March 31 of the year following the expired tax period, individual entrepreneurs - no later than April 30 of the year following the expired tax period.

It is worth remembering that under simplified taxation you can choose between two objects of taxation - “income” or “income minus expenses” (Article 346.14 of the Tax Code of the Russian Federation). You need to make a choice right away, since simplified taxation system payers indicate the object during registration. At the same time, the object of taxation can be changed annually. Accordingly, if in 2019 you apply the simplified tax system “income”, then you will be able to switch to the simplified tax system “income minus expenses” only from 2021.

General in UTII and simplified tax system

Having considered both modes separately above – imputation and simplification, what is the difference between them, it became clear. What do they have in common? Each system has its own pros and cons, but there are also similarities:

• voluntary nature;
• it is possible to combine the simplified tax system and UTII, but separate accounting is necessary; exemption of entrepreneurs from paying a number of taxes (personal income tax, VAT, partially property tax), although they will have to pay other taxes and contributions; simple tax accounting;
• the conditions for application are similar based on the number of employees, the prohibition to combine with the Unified Agricultural Tax;
• if the established limits are exceeded, the right to the simplified tax system and UTII is lost from the beginning of the quarter in which the excess was allowed, and the activities of individual entrepreneurs are taxed according to the general system;
• the amount of tax can be reduced through contributions to funds both under UTII and under the simplified “income” scheme;
• Payment to the budget is made quarterly: tax under UTII, advance payments under the simplified tax system;
• it is necessary to pay tax even if there is no income under UTII and the simplified tax system “income minus expenses”.

Taxation systems in the Russian Federation

First, you need to understand what types of taxation systems exist in Russia. How should entrepreneurs pay taxes for their activities? There are various options for the development of events.

Today in Russia you can be an individual entrepreneur with:

• ordinary taxation;
• special regime;
• patent.

In practice, the latter option is becoming more and more common. In addition, preference is often given to special taxation regimes. These include:

• USN (“simplified”);
• Unified Agricultural Sciences;
• UTII (“imputation”).

Typically, entrepreneurs choose between the first and last option. What is more profitable - “imputed” or “simplified” for individual entrepreneurs? What are the pros and cons of these tax payment systems?

What is better for an individual entrepreneur – imputation or simplification?

It is difficult to give an unambiguous answer to the question: imputation or simplification, which is more profitable for individual entrepreneurs? There is no universal way to determine the most favorable tax regime. We can only give general recommendations that will help you make your choice.

UTII is beneficial for individual entrepreneurs who receive large regular incomes, since their real size is not taken into account when calculating the tax base. Adjustment factors help reduce the tax amount. At the same time, it is necessary to pay all taxes established for types of activities that do not fall under UTII, which is completely unprofitable for multi-industry individual entrepreneurs. The simplified tax system is undesirable if the activities of an individual entrepreneur involve exceeding the permissible income of 60 million rubles. Remember that an important difference between imputation and simplification is the limitation of possible income under the simplified tax system. If very high profitability is not expected, or you are just at the beginning of development, then simplification will be a good choice, in which the tax burden will always be lower.

Before making your choice in favor of simplification or imputation (which is better for individual entrepreneurs than the general taxation system), first assess the possibilities for developing your business and calculate the possible tax burden for each regime. It is advisable to analyze the structure of your revenue in order to understand how much the amount of tax will depend on its value in each case. In the end, the choice always remains with the entrepreneur himself.

General in UTII and simplified tax system

The similarity of the two modes (imputation and simplification) is determined by the following:

1. Both are voluntary.
2. Application is possible if the number of personnel is no more than 100 people and the share of participation of other companies in them is no more than 25%.
3. There is an exemption from income tax, VAT and property tax. However, there are exceptions listed in Art. 346.11 (USN) and clause 4 of Art. 346.26 (UTII) Tax Code of the Russian Federation.

Read about who reports VAT on UTII.

1. Individual entrepreneurs working for themselves are exempt from personal income tax, with the exception of some income (dividends, winnings, savings on interest, interest on bank deposits in excess of established limits).
2. The exemption does not apply to other taxes (personal income tax on wages, transport, land, water, excise taxes, duties) and insurance premiums. Reporting on them and payment are carried out in accordance with the generally established procedure.
3. The tax accrued under the simplified tax system or UTII can be reduced at the expense of some other payments made (UTII and simplified tax system “income”) or expenses according to the list given in Art. 346.16 of the Tax Code of the Russian Federation (STS “income minus expenses”).
4. Tax payments under the simplified tax system (advances) and UTII (tax) are made quarterly until the 25th day of the month following the reporting quarter. In this case, the last simplified payment at the end of the year is made before March 31 of the following year.
5. Accounting statements can be prepared in a simplified form.
6. If you go beyond the limits established for the possibility of applying the regime, the right to it is lost, and taxes are recalculated according to the rules of OSNO from the beginning of the quarter in which the right to apply was lost.

To learn about these restrictions for the simplified tax system, read the article “Procedure for applying the simplified taxation system.”

What do you need to know about the simplified tax system?

Unlike UTII, in the simplified taxation system, the amount of payments to the budget directly depends on the income received and recorded. Simplified businessmen should have a good understanding of such concepts as revenue and profit, since they themselves can choose within the regime which of these taxation objects will be more profitable to pay. The bet sizes are as follows:

• reduced 6% if the accrual base is revenue (funds credited to the current account or received at the cash desk during the tax period);
• a higher rate of 15% is provided for the base in the form of profit (all revenue minus documented expenses).

In terms of restrictions, there are common features with UTII: the staff should not exceed one hundred people. To this is added a threshold of 150 million rubles, so that the annual income or residual value of fixed assets does not exceed this amount for a businessman in simplified terms.

All a businessman needs to know if he decides to use the simplified tax system is that he will need to keep strict records of income and expenses in a special Book, submit an annual return for the year by the end of the 4th month of the next year, and pay tax every quarter.

Difference and difference between simplified tax system and UTII

The difference between imputation and simplification is as follows:

1. With UTII, the tax is a fixed amount. The basis for calculating the tax depends on the basic profitability of the type of activity (clause 3 of Article 346.29 of the Tax Code of the Russian Federation), the volume of the physical indicator to which the basic profitability relates, the value of the deflator coefficient, which changes annually, and the reducing coefficient that can be introduced in the regions. The general tax rate is 15%, but may be reduced by region.

For an example of calculating the tax base for imputation, see the article “An example of calculating the tax base for UTII in the event of a new type of imputed activity not starting on the first day of the calendar month.”

The tax calculated under the simplified tax system is a variable value and is determined in two ways, depending on the object of taxation chosen by the company. With the object “income”, the base is the income actually received by the organization during the period. They are subject to a 6% rate. For an “income minus expenses” object, the base is defined as the difference between the income actually received and the expenses paid. The rate here is 15%. In the regions, the simplified tax rate for both objects may be reduced.

2. With UTII, tax must be paid regardless of whether the work for the period ended with profit or loss.

Under the simplified tax system “income”, tax is paid on the proceeds received. If there is no tax, there is no tax. Under the simplified tax system “income minus expenses,” tax is always paid, and it should not be less than 1% of the revenue received, and this minimum amount is paid even in the event of a loss.

3. With UTII and simplified tax system “income”, expenses incurred are not taken into account in calculating the tax base.

Simplification with the object of taxation “income minus expenses” assumes that the tax base is reduced by certain expenses in the manner established by Art. 346.16 and 346.17 of the Tax Code of the Russian Federation. In this case, the loss received when applying the simplified tax system “income minus expenses” can be taken into account in subsequent periods.

4. The calculated amount of tax for UTII and simplified tax system “income” (including on advances) can be reduced by up to 50% due to insurance premiums actually paid in the reporting period and some other payments made by the employer. At the same time, individual entrepreneurs working alone can reduce the tax by the entire amount of insurance premiums paid for themselves.

Under the simplified tax system “income minus expenses”, similar payments (including insurance premiums) are taken into account as expenses, i.e. they also reduce the amount of accrued tax, but in a different order.

For information on how to take insurance premiums into account when calculating the simplified tax system or UTII tax, read the materials:

• “How can a simplifier reduce the single tax on insurance premiums?”;
• “The procedure for reducing UTII by the amount of mandatory insurance contributions.”

5. The tax period for UTII is a quarter. The declaration is submitted to the Federal Tax Service by the 20th day of the month following the reporting quarter. Tax is paid in the amount actually assessed.

According to the simplified tax system, the tax period is a year. The declaration is submitted to the Federal Tax Service once before March 31 (company) or April 30 (individual entrepreneur) of the year following the reporting year. Advance payment amounts are calculated and paid quarterly on an accrual basis.

6. You can start using UTII or refuse it in any month of the year.

The simplification must be applied throughout the entire calendar year. The exception is situations when a taxpayer was created, ceased to exist or lost the right to the simplified tax system during the year.

Read about the features of registering a UTII payer and deregistering him in the articles:

• “The Federal Tax Service told us how to register for UTII”;
• “UTII Form 3: application for deregistration of an organization”;
• “UTII Form 4: application for deregistration of individual entrepreneurs.”

To find out whether you need to pay UTII in the absence of activity, read the material “The Federal Tax Service explained how to deal with UTII when activities are suspended.”

Which is better - simplified tax system or UTII

It is more correct to ask: what is more profitable - UTII or simplified tax system? The benefit of using one of the regimes under consideration, imputation or simplification, for an LLC or individual entrepreneur can only be assessed by the taxpayer himself when comparing specific indicators of his activities for each of the 2 regimes.

UTII is obviously beneficial for activities that generate high income, in which the share of tax paid is small.

If income is unstable and its complete absence in a number of periods is possible, then it is more profitable to use the simplified tax system “income”.

If there is always an expense, then it makes sense to use the simplified tax system “income minus expenses”, which allows you to reduce the tax to a minimum. At the same time, an interesting option may be to switch to OSNO, which does not oblige you to pay income tax if there are losses.

Recommendations for choosing a tax regime can also be found in the article “How can an organization choose a tax regime: OSN, simplified tax system or UTII?”.

For information on how to deal with VAT when changing the simplified tax system to OSNO, read the material “VAT when switching from the simplified tax system to OSNO: taxation procedure.”

What is common between “simplified” and “imputed”

What is more profitable - “imputed” or “simplified”? For individual entrepreneurs, resolving this issue is extremely important. After all, the main profit received after taxes will depend directly on the chosen taxation system.

The simplified tax system and UTII have common features. These include the following nuances:

• you can switch to both systems at any time at the request of a citizen;
• there are some restrictions for the use of the simplified tax system or UTII;
• there are no additional payments such as VAT or personal income tax - instead there is a single payment;
• when applying “simplified” and “imputed” money will have to be transferred to extra-budgetary funds;
• both systems allow you to combine several modes;
• Payment and transfer of the single tax occurs quarterly.

It follows that “simplified” and “imputed” are a little similar to each other. But there are also differences among these taxation systems. A future entrepreneur needs to know about it.

What is imputation and simplification

Both of these systems belong to special tax regimes, exempting from a number of taxes - VAT, income tax (for organizations), personal income tax (for individual entrepreneurs) and others, and replacing them with a single tax.

UTII is a tax that does not depend on income, is calculated according to a certain formula, and can only be reduced by the amount of insurance premiums.

The simplified tax system is used in two versions, depending on the selected object - “income” or “income minus expenses”.

STS “income” – the general rate is set at 6%, regions are allowed to reduce it to 1%. The simplified tax system “income minus expenses” is a general rate of 15%, regions can reduce it to 5%. For individual entrepreneurs in a number of regions, so-called “tax holidays” have been introduced - exemption from paying taxes in relation to activities carried out in the production, scientific and social spheres.

Under the simplified tax system, “income” is taxed on all income received; it can only be reduced by the amount of insurance premiums.

In the case of applying the simplified tax system “income minus expenses”, the financial result is taxed, that is, income can be reduced by the amount of expenses, but the list of expenses is strictly defined. At the same time, a minimum tax has been established - 1% of income, which will be paid; if the calculated tax is less than 1% of the amount of income, then you must pay even in the event of a loss.

Taxes

Some differences, as can already be noted, exist in relation to taxes. "Simplified" income from conducting a particular activity is taken into account without fail. Tax authorities take into account the actual profit indicated in the financial statements.

UTII provides for a single tax, the amount of which does not depend on the real income of the organization. The payment is calculated based on estimated annual profit. But real indicators can be both higher and lower.

With a simplified tax system of 15%, there is no direct tax reduction. The simplified tax system of 6% and UTII allow you to reduce tax by the amount of quarterly contributions to all extra-budgetary funds.

Accounting and tax accounting

If you use the simplified tax system, you must keep a book of income and expenses.

UTII does not establish requirements for specific accounting or tax reporting. And if organizations are required to keep accounting records, then there is no such obligation for entrepreneurs. But there is a need to keep records of physical indicators, and in the case of applying different taxation regimes or several types of activities subject to UTII, to keep separate records.

Reporting is submitted according to the simplified tax system and UTII quarterly. Moreover, if simplifiers submit a report at the place of registration, then to the UTII at the place of registration as a UTII payer (often this is the place of business).

What else is the difference between imputation and simplification? For UTII, the tax period is a quarter, reports are submitted by the 20th day, the tax is paid by the 25th day of the next month.

For the simplified tax system, the tax period is a year, and advance payments are made quarterly by the 25th day of the month following the reporting period (quarter, half-year, 9 months). The declaration under the simplified tax system is submitted until March 31 (organization) or April 30 (individual entrepreneurs). Taxes must be paid within the same period.

Is it possible to combine simplification and imputation?

The law allows entrepreneurs to combine different taxation systems. But not within the same type of activity - only in different ones. The key conditions for the simultaneous use of simplification and imputation are as follows:

• no more than 100 employees;
• the residual value of fixed assets used in business is up to 150 million rubles;
• The maximum income limit for the application of the simplified tax system includes only income from the types of activities for which it is applied;
• Accounting for transactions under the two taxation systems is carried out separately.

What reporting should a part-time individual entrepreneur submit?

If an individual entrepreneur combines simplification and imputation, he reports for each system separately. Only income from destinations on imputation is not included in the declaration under the simplified tax system. This is a universal rule for any declaration - it does not reflect all income, but only that subject to the appropriate tax.

All individual entrepreneurs must submit the following declarations to the Federal Tax Service:

• according to UTII - form according to KND 1152016;
• according to the simplified tax system - form according to KND 1152017.

If there are hired personnel, the entrepreneur submits:

• reports in form SZV-M to the Pension Fund of the Russian Federation (monthly, before the 10th);
• 6-NDFL declarations to the Federal Tax Service (quarterly);
• calculations of employee insurance contributions to the Federal Tax Service (quarterly);
• calculations of contributions for compulsory insurance against industrial accidents and occupational diseases in the Social Insurance Fund (quarterly);
• average number of employees in the Federal Tax Service (once a year);
• SZV-Experience in the Pension Fund of Russia (once a year);
• 2-NDFL certificates from the Federal Tax Service (once a year).

An individual entrepreneur is not required to keep accounting; separate tax accounting for him comes down to maintaining KUDiR - books of income and expenses. Each tax system has different forms and must be filled out separately. Salaries and contributions for employees are taken into account in the area of ​​activity where they are employed.

The situation with the right of an individual entrepreneur to reduce tax by the amount of contributions he pays for himself and his employees is specific. When an individual entrepreneur does not have staff, the deduction is up to 100% of the tax amount for the same quarter in which contributions were paid. If the tax is less than or equal to the contributions paid, you do not have to pay it. If it’s more, it’s just a difference. When there is staff, the deduction is reduced to 50% of the accrued tax.

For example, an individual entrepreneur produces spare parts on a simplified basis and the store where he sells them uses a simplified one. There are staff at the production site, but he stands behind the counter himself. If he decides to hire sellers, the UTII deduction will be reduced to 50%. Individual entrepreneurs' contributions for production personnel will be deducted according to the simplified method, and for sellers - according to imputation. It is up to the entrepreneur to decide under what regime to receive a deduction for contributions for himself. It is usually used where it allows for greater tax savings.

If you have a car service center and your own production of spare parts, it makes sense to think about combining the simplified tax system and UTII

All this does not apply to individual entrepreneurs using the simplified tax system “income minus expenses”. They include all contributions for themselves and their employees as expenses, thereby also reducing the amount of tax with their help, but in a different way.

Advantages and disadvantages

Let's look at the main differences between imputation and simplification.

Simplified taxation system with the object “income”:

• The tax amount depends only on income
• Easy to keep records

Simplified taxation system with the object “income minus expenses”:

• Tax depends on financial result
• It is necessary to keep records of expenses
• Expenses – closed list
• It is necessary to correctly determine the composition of expenses and document
• In case of incorrect inclusion in expenses, additional taxes, penalties, and fines will be charged.
• The minimum tax has been established - in the amount of 1% of the amount of income received

What these two options for a simplified tax system have in common is that the tax is calculated depending on the income received.

As for UTII, the main principle of this regime is that there is no dependence on income. The tax is “imputed”, that is, it is determined in a fixed amount. And with the imputed tax system:

• The tax amount can be determined in advance, a year in advance (if physical indicators remain unchanged)
• The tax is determined by a formula of five indicators, and each indicator can change
• Tax is paid even if no activity was carried out at all
• Registration at the place of activity (with the exception of certain types of activities)

It is difficult to say which of this list is a plus and which is a minus. For example, the need to register with UTII in different areas for the same type of activity (for example, an individual entrepreneur has several stores) means, on the one hand, an increase in the number of reports, on the other hand, the opportunity to choose a region or city where the tax may be lower.

The same can be said about calculating tax using a formula - on the one hand, this differentiates the tax depending on many factors. On the other hand, one of the indicators, the adjustment coefficient, is determined by local authorities at their discretion, and in some areas it is determined in a fixed amount, while in others it is a complex formula of more than ten indicators. A fairly complex calculation is required and a separate calculation of values ​​may be required. And most importantly, in case of errors in calculations, the taxpayer may be subject to additional penalties, fines and taxes.

Conclusion

There is no formula that would determine what is more profitable for an organization or individual entrepreneur - imputation or simplification, since many factors influence the calculation of tax. As a rule, the higher the income, the more profitable it is to switch to UTII.

But in order to choose the best option, it is necessary to determine where and what type of activity will be carried out, the approximate level of income and expenses. And already in this case, you need to carefully consider what is better - a simplified version or an imputation for an individual entrepreneur or an organization.

Thus, to select a tax regime you must:

• Determine whether the UTII system for your type of activity is applied in the region at the place of registration or business activity
• Determine whether you fall under UTII - primarily in terms of the number of physical indicators
• If you fall under UTII, then calculate the number of physical indicators
• Find out the size of K2 (or the procedure for calculating it) in local authorities or on the website of the tax office for your type of activity and place of activity (this coefficient may differ even among areas within the city)
• Calculate the amount of UTII taking into account the basic profitability for physical indicators for your type of activity

Then carry out calculations using the simplified tax system

• Determine potential income
• Determine the size and composition of possible expenses and check whether these expenses are indicated in Article 346.16 of the Tax Code of the Russian Federation
• Find out the tax rate under the simplified tax system “income” and “income minus expenses” at the place of registration of the organization or individual entrepreneur
• Calculate tax under the simplified tax system with the object “income” and “income minus expenses”

And compare the already obtained indicators.

At the same time, we should not forget that since UTII does not provide for zero declarations, in the event of termination of activities under UTII, one must immediately submit an application for deregistration as a tax payer on imputed income using the UTII-4 form.

Otherwise, the tax will have to be paid, and even in the event of loss of physical indicators, it will be calculated based on the data of the previous period.

In addition, all income not related to the selected type of activity will be taxed under the general taxation system, unless another taxation system is chosen.

Therefore, having considered and made a decision to switch to UTII, you can remain on the simplified tax system in relation to other income or in the event that it is necessary to urgently “leave” UTII, since, although clause 2 of Article 346.13 of the Tax Code of the Russian Federation provides for the transition to a simplified tax system in case of loss of the right to UTII, but there may be disagreements with the tax authorities (for example, Letter dated November 24, 2014 N 03-11-09/59636).

What are the differences between the simplified tax system and UTII?

How does the simplified tax system differ from UTII? What are the differences? These are the main questions that newbies in business have. Let us list the main differences between the two taxation systems:

• duration of the tax period;
• payment calculation method;
• voluntary choice of system;
• partial or full application of the tax;
• the right to choose the object of taxation.

Let's take a closer look at the differences between UTII and the simplified tax system. As for the duration of the tax period, in accordance with official documents, for enterprises on UTII this is quarterly reporting, and for individual entrepreneurs on the “simplified tax” – a year. An enterprise using a simplified system pays tax according to the established tax base and rate. To obtain the tax amount, these indicators are simply multiplied.

The calculation is more complicated for UTII. For various types of activities and regions, imputed income, coefficients and physical indicators have been established. So, if in the “simplified” tax system the income of the enterprise matters, then for UTII this indicator is not important. The tax amount is calculated based on basic profitability, which is adjusted by coefficients and multiplied by a physical indicator, for example, this could be the number of employees.

Nevertheless, the simplified tax system is convenient in that there is the right to choose between two subsystems “income” and “income minus expenses”: in the first case the rate is 6%, and in the second – 15%. For some types of activities, the use of UTII is mandatory, although at the same time there are no such criteria for the simplified tax system. This is the main difference between the simplified tax system and UTII.

Parameter overview

Individual entrepreneurs and legal entities have the right to switch to the simplified system (STS) if they meet the conditions established by law. UTII may apply to certain types of economic activities.

Both modes are simplified. Their essence is to reduce the tax burden by replacing three taxes (profit, property and VAT) with a single tax and a simplified version of accounting.

Under the simplified tax system, a business entity independently chooses the tax base: income (at a rate of 6%) or net profit (at a rate of 15%). On UTII, tax is paid not on actual income, but on an imputed amount. Its value depends on physical indicators and the region of business presence. The calculation algorithm is determined by law. The rate is 15%.

When calculating tax using the simplified tax system, it is possible to optimize it and reduce the tax burden. The imputed income regime is limited in this regard.

The frequency of tax payment in simplified terms is a year and quarters. Within the framework of UTII - quarterly.

The simplified system may not be compatible with all other modes. The transition is possible only from the beginning of the year. We will compile UTII with all systems. You can switch to it in any month.

General information

A company with up to 100 employees can switch to UTII. The founding members should not have an authorized capital of more than 25%.

The following people do not have the right to use imputation:

• medical organizations;
• educational institutions;
• catering establishments, etc.

A company operating on the simplified tax system can combine it with UTII. In this case, it will be necessary to maintain separate records (clause 7 of Article 346.26 of the Tax Code of the Russian Federation). You can completely switch to imputed income by abandoning the simplified system. To do this, you must contact the tax service with a notification at any time during the year. The reverse transition - from UTII to another regime - is possible only from the beginning of the new year.

Section 346.26. General provisions

You have the right to use the simplified tax system if:

• profit for the past year is less than 60 million rubles;
• staffing up to 100 people;
• the cost of fixed assets is less than 100 million rubles;
• the company has no separate divisions;
• the share of the authorized capital of the founders does not exceed 25% (Article 346.12 of the Tax Code of the Russian Federation).

The simplified system has some limitations. It cannot be used by entrepreneurs engaged in legal profession, notary, banking, or pawnshop services. Government institutions are not entitled to the simplified tax system. The entire list of restrictions is determined by Part 3 of Art. 346.12 Tax Code of the Russian Federation.

Article 346.12. Taxpayers

Only a newly created organization can switch to the simplified tax system in the middle of the year. Changing it to another mode is allowed only from the beginning of the year. The exception is the transition to OSNO if the company violates the conditions that allow it to conduct business on the simplified tax system.

How to switch from UTII to Unified Agricultural Tax

Organizations and individual entrepreneurs engaged in agriculture, but for some reason still using UTII (for example, in order to reduce the tax burden and exemption from VAT), have the right from January 1, 2021 to switch to paying a single tax for agricultural producers (UST) .

For the purposes of applying the Unified Agricultural Tax, agricultural producers include, among other things, organizations and individual entrepreneurs that produce agricultural products, process them and sell them. Moreover, the income from the sale of such products in the total income of the organization and individual entrepreneurs must be at least 70% (clause 2 of Article 346.2 of the Tax Code of the Russian Federation). Also, the entities that have the right to apply the Unified Agricultural Tax include organizations and individual entrepreneurs providing services in the field of crop and livestock production. Again, in their total income, the share of income from the sale of these services must be at least 70%.

If a company and individual entrepreneur meets the specified criteria, they have the right to switch to the Unified Agricultural Tax from 2021. The transition from UTII to the use of Unified Agricultural Tax is carried out on an application basis. To switch to the unified agricultural tax, you need to submit an application in the form approved by the tax office at the place of registration of the organization or place of residence of the individual entrepreneur. by order of the Federal Tax Service dated January 28, 2013 No. ММВ-7-3/ [email protected]

It is necessary to declare the transition to the Unified Agricultural Tax before December 31, 2021 (clause 1 of Article 346.3 of the Tax Code of the Russian Federation). The application must indicate, in particular, data on the share of income from the sale of agricultural products and from the provision of services to agricultural producers.

Organizations and individual entrepreneurs that have not submitted a corresponding application by December 31 are not considered payers of the Unified Agricultural Tax and are transferred to the use of OSNO. At the same time, taxpayers of the unified agricultural tax cannot switch to a different taxation regime before the end of the tax period.

The following taxpayers do not have the right to switch to paying the Unified Agricultural Tax (clause 6 of Article 346.2 of the Tax Code of the Russian Federation):

1. organizations and individual entrepreneurs engaged in the production of excisable goods, with the exception of excisable grapes, wine, sparkling wine and wine materials;
2. organizations engaged in organizing and conducting gambling;
3. state-owned, budgetary and autonomous institutions.

Comparative system

Preliminary calculations of the tax burden for each regime and a comparative analysis of their results will help in choosing the most suitable SSS. For clarity, it is advisable to consider a practical example.

The individual entrepreneur operates in St. Petersburg. Type of activity: vehicle washing services. The staff consists of two people. The salary of each employee is 20 thousand rubles. The monthly income of the car wash is 250 thousand rubles. In addition to labor costs and taxes, the individual entrepreneur has utility costs in the amount of 15 thousand rubles and other costs in the amount of 7 thousand rubles monthly.

For convenience and ease of comparison, insurance premiums paid by individual entrepreneurs for themselves and against accidents were not taken into account.

The physical indicator taken to determine imputed income is the number of personnel (3 people together with the individual entrepreneur himself). The basic income is set at 12 thousand rubles. K1 = 1.798 (Order of the Ministry of Economic Development No. 698 of 2021). K2 = 1 (for vehicle washing service in St. Petersburg). The UTII rate is 15%.

Tax calculation for the year: 12,000 * 12 * 3 * 1,798 * 15% = 116,510 (rub.).

12 is the number of months.

The amount received can be reduced by insurance premiums (144 thousand rubles), but not more than 50%. Since the amount of their payments exceeds the tax, the amount payable will be: 116,510 * 50% = 58,260 (thousand rubles).

Single tax under the simplified tax system:

• “income”: (250 * 12 * 6%) * 50% = 90 (thousand rubles);
• “income minus expenses”: ((250 * 12) – (20 * 2 + 22 + 12) * 12) * 7% = 147.84 (thousand rubles).

The summary table shows a comparison of the tax burden of individual entrepreneurs for three SNOs:

As you can see, in this example, it is more profitable for individual entrepreneurs to use UTII. However, if your actual income changes, the situation can change radically. In addition, K2 coefficients are set independently in the regions. Therefore, when working in another constituent entity of the Russian Federation, the difference in the tax burden may be significant.

The type of activity also plays an equally important role. The methodology for calculating UTII depends on it, since the basic profitability and physical indicators are used differently.

How to navigate with benefits

When choosing the best AtoN option for business, you need to start by comparing the benefits obtained in each mode.

In relation to the simplified tax system and UTII it is necessary:

• assess the future success of the business;
• correlate planned revenue with the share of taxes in it;
• consider the possibility of reducing the tax burden on legal grounds, including under regional legislation;
• try to figure out what level of business can be achieved and the development of new niches, which may lead to the loss of the right to apply a simplified taxation regime;
• take into account legislative changes at the federal and regional levels, including negative ones.

What will be better

The choice of aids is significantly influenced by the type of economic activity of the enterprise. UTII is used when providing car wash, vehicle maintenance and repair services.

In trade it is possible only at retail. Imputation is used for non-cash payments with individuals who are not individual entrepreneurs. When funds are received into the account from legal entities, it is necessary to apply the simplified tax system.

Combination of modes is possible. For example, a company conducted wholesale trade on the simplified tax system and opened an additional retail store, which can be operated on UTII. Its retail area should not exceed 150 square meters. m.

Most cafes and shops do not have the right to use the simplified tax system, so they are forced to work on UTII.

For cargo transportation, it is more profitable to use the simplified tax system. This will reduce the tax due to the cost of fuel and repairs. Some taxes will be avoided. When using UTII in such a business, attention must be paid to the number of transport units. If there are more than 20 of them, then this mode cannot be used.

The atelier can be put on UTII. The only thing that needs to be clarified is whether this regime applies in the region where the company is opened. Subjects of the Russian Federation are allowed to reduce its rate even until it is completely abolished. For example, in Moscow there is none at all.

General recommendations

There are no specific recommendations for choosing an aid to navigation. You should rely on the type of business activity and individual calculations. Only with their help can you determine which is more profitable - UTII or simplified tax system.

UTD (Universal Transfer Document) allows economic entities, without violating tax laws, to combine information reflected in primary accounting documents and invoices, eliminating its duplication.

The cost of borrowed capital can be found.

For those who don’t like paperwork, “simplified” is more suitable. UTII is a universal option, but with certain costs and an abundance of reporting. It is preferable in case of complete confidence in the high income of the business.

There are some general recommendations to make the selection task easier:

• carry out preliminary calculations of profit and tax burden;
• take into account the regularity of profits;
• analyze differences in calculation results, advantages, disadvantages;
• take into account the possibility of reducing the tax burden in each regime;
• familiarize yourself with changes in the law regarding tax regimes.

In practice, the most popular system is the simplified tax system. UTII is a less flexible regime, but has its advantages in certain cases.

Both systems have their advantages and disadvantages:

Summarizing the above lists, it is difficult to say which system is better. Tax calculation is influenced by many factors. The higher the level of actual income, the more profitable it is to use UTII. However, to accurately determine the optimal regime, you need to take into account the type of activity and the place where it is carried out.

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