The possibility of using the simplified tax system for 2017 is limited by several factors, including the level of income, which should not exceed a certain amount. From 2017, a new level will be set for which the taxpayer (LLC or individual entrepreneur) must not go out in order to retain the right to apply the simplified tax system.
STS limit for 2017
Simplified taxation system allows you to significantly simplify the accounting that is kept in an organization or an individual entrepreneur, and significantly reduce the tax burden. To work on the "simplified" system, you need to meet certain requirements, the main one of which is that the annual amount of income does not exceed the limit determined by the legislator. Until 2017, the annual income limit was RUB 60 million. Since 2017, the limit should not exceed 150 million rubles . This limit will apply until 2020 without indexing.
If the taxpayer plans, according to which he has worked so far, for example, with the main (OSN), then the amount of his income for 9 months of the current year should not exceed112.5 million rubles.Until 2017, for the transition to the simplified tax system, the amount of income for 9 months should not have exceeded 45 million rubles. In the calculation, the deflator coefficient was used, which in 2016 was 1.329. In 2017, the legislator fixed the amount of income at the value of 112.5 million rubles. Thus, organizations will be able to switch to a simplified taxation system from 2018 if their income for 9 months did not exceed 112.5 million rubles. At the same time, the deflator coefficient will not be applied until January 1, 2020. These restrictions do not apply to individual entrepreneurs. Individual entrepreneurs can switch to the simplified tax system without taking into account any limits.
In other words, a taxpayer entrepreneur, when switching to the simplified tax system, must calculate his "strength" so that while working, he does not exceed the established limit for the simplified tax system. During the year, you also need to control your income so that they do not exceed the specified amount. If the taxpayer exceeds this limit and loses the right to the simplified tax system, he will have to recalculate all his activities using the usual taxes applied in the main taxation system - on profit, on property, calculate and pay VAT, and also report on all taxes.
How to calculate the limit of USN 2017
To determine the limit under the simplified tax system, it is necessary to include in the calculation the income received by the enterprise. However, the legislator allows a part of the income not to be included in the calculation.
How to avoid exceeding the STS income limit in 2017
To avoid exceeding the established income limit in the current year, you can, for example, reduce your turnover by the end of the year. But this method is contrary to the very principle of entrepreneurial activity. In fact, there are ways that allow not only not to reduce, but also to increase the turnover, without fear of going beyond the permitted scope of the use of the simplified tax system in 2017. Let's take a look at some of them.
Conclude commission agreements
One of the levers for regulating the limits of their own income, suitable for those who are engaged in trade, is to enter into commission agreements with their buyers, not purchase and sale agreements. In fact, that is, in terms of the amounts of money that remain at your disposal, there is no difference. Formally, the difference is significant, let's look at an example.
Let's say an entrepreneur plans to sell a batch of some equipment, which he buys from a manufacturer, in the amount of 100 pieces during 2017. At the same time, he buys equipment from the manufacturer at a price of 1,300,000 rubles, and sells them for 1,500,000 for each unit. The entrepreneur's income for 2017 will be:
110 * 1,500,000 = 165,000,000 rubles.
As you can see, the limit for the simplified tax system has been exceeded, moreover, significantly. Naturally, under these conditions of doing business, payments will have to be calculated using the usual taxation system. To carry out the same operations for the purchase and sale of equipment on the same conditions and at the same prices and at the same time apply the simplified tax system, it is necessary to conclude commission agreements instead of sales and purchase agreements.
According to the commission agreement, your buyer will no longer be your buyer, but your customer, who instructs you to purchase equipment for him from the manufacturer at a price of 1,500,000 rubles. And you will receive a commission of 200,000 rubles for this intermediary service (this is like the difference between the manufacturer's price and the selling price to the buyer). The total amount of your income when using commission agreements will be:
110 * 200,000 = 22,000,000 rubles.
As you can see, this amount does not go beyond the established limit at all. Moreover, this tool allows you not only not to limit your income, for example, by winding up your business, but also to expand your trading volumes.
Transfer part of the business to UTII
When determining the taxable base for the simplified tax system in 2017, income from a business operating under UTII. Therefore, it is possible to transfer part of the business to this tax, since the legislation allows the simultaneous application of the simplified tax system and UTII.
For example, an LLC or an individual entrepreneur runs a restaurant business, it has three cafes. He plans to receive income in 2017:
- The first cafe - 45,000,000 rubles;
- Second cafe - 50,000,000 rubles;
- The third cafe - 65,000,000 rubles.
The total amount of the businessman's income will be 160,000,000 rubles... This is above the 2017 limit. And if the entrepreneur calculates the amount of income in the usual way, then he will have to keep records of all three cafes using the general taxation system.
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But if he transfers one or two cafes out of three to UTII, in the remaining cafe (or two) he will be able to apply the simplified tax system. Naturally, this tax optimization tool can be used only if the type of activity allows you to switch to UTII.
Resurrect the bill
It can be used as a temporary income regulator. Receiving a bill of exchange as payment for goods sold, services rendered or work performed, you do not immediately take into account its value in the total volume of income. A bill of exchange replenishes your income only when you either present the bill to the bank for payment, or transfer it to someone by endorsement, that is, you yourself settle with someone with it.
In this case, a bill of exchange serves not as a tool for limiting income in order to prevent going beyond the established limit, but as a way to transfer part of the income to the future. Let's see how it works with an example.
By the end of the year, for example, in 9 months, you have already earned 112.5 million rubles, and in the 4th quarter you expect a settlement from your counterparties in the amount of, for example, 40,000,000 rubles. Your total annual income will be 152,500,000 rubles that is beyond the limit.
To prevent this, you can ask your business partner to make the last calculation using a bill of exchange, the amount of which will not be included in the total annual income, and you can leave the STS for 2017, and also apply further.
If you decide to use a promissory note as a tool for regulating the volume of income, you will need to consider two points:
- Until you cash the bill, this amount will be temporarily frozen (withdrawn from circulation), which may not be acceptable for business, depending on the type of activity.
- The tax service may not recognize this method of tax optimization and may have to prove its case in arbitration.
For all enterprises operating under a special tax regime, there is a limit on income under the simplified tax system for 2016-2017. This threshold is established by regulatory documents of the Ministry of Economic Development of the Russian Federation and cannot be exceeded in the course of economic and economic activities.
Every year, the Ministry of Economic Development of Russia publishes an administrative document, which indicates the income threshold for entrepreneurs. The revenue limit for the simplified taxation system for 2017 is RUB 150 million.
In the course of doing business, all organizations and individual entrepreneurs who work according to a simplified system for paying tax liabilities must be guided by the threshold set by the ministry. If the volume of the company's income exceeds the revenue limit under the simplified taxation system for 2017, then it undertakes to switch from a special system to a general regime for paying tax liabilities. This should happen from the moment when the STS limit was exceeded (that is, in the same quarter).
The established limit for the "simplified" for 2017 should be calculated by both companies and private entrepreneurs. In this case, the object of taxation ("income" or "income minus expenses") does not matter.
How is the calculation of the income limit for the simplified tax system in 2017
To calculate the threshold amount for the 2017 STS limit, you should take into account the entire amount of income received, with some exceptions established by law. Those companies whose income exceeds 150 million rubles will be deprived of the right to work under a simplified system of paying tax liabilities. All the profitable part from the financial and economic activities of the company should be reflected in the KUDiR in the “Income” column. When calculating the limit of the simplified tax system for 2017, the expenditure side is not taken into account (i.e., the volume is not reduced by the amount of the company's costs).
The KUDiR should reflect all information about the income received by the company. All these data are taken into account in the arithmetic calculations of the amount to be compared with the limit set by the ministry for companies and entrepreneurs who work in a simplified mode. The column "Income" reflects data for all reporting periods in which the company carried out economic activities. Firms on the simplified tax system, in the course of filling out reports, use the cash method to calculate the amount of profit received. This means that only those financial receipts that actually passed through the cashier or were credited to the current account are taken into account in the reporting documentation.
To calculate the income limit under the simplified taxation system in 2017, the company needs to take into account all the profit received in the course of doing business, from the very beginning of the reporting year (from January 01, 2017). The individual revenue calculation includes:
- profit received from the sale of goods, the provision of services or the production of work;
- profit that the company does not receive from the sale (this can be payments under lease agreements, receiving interest on loans and borrowings, written off debts after the expiration of the limitation period of lawsuits);
- receivables returned to the company not in the form of financial receipts, but in another way (for example, through mutual settlement of claims);
- receipt of advance funds under the contracts of the company with counterparties.
Let's look at an example. An individual entrepreneur operates under a simplified tax payment regime. The individual entrepreneur received an advance payment from the counterparty. This amount was included in the total income, but in the future it will be refunded for justified reasons. This advance payment will be excluded from total income and the tax base will be reduced by this amount.
If a company operating on the "simplified" system joins another organization in its composition, then it is imperative to recalculate the limited amount of profit. The income part of the company that was taken over after the reorganization should be included in the profit of the original company. In this case, a new legal entity will not be formed, since the company that is merged stops any work, and all its rights and obligations are transferred to the department of the original company. This means that if, when accounting for both companies, the revenue part exceeds the amount of the USN 2017 limit, the reorganized enterprise will be deprived of the right to work in a special mode.
However, not all earnings can be included in the capping process. The arithmetic calculation does not include the profit received by the company:
- in the course of activities that were transferred to UTII;
- as other income, which are indicated in Art. 251 of the Tax Code;
- as dividends on shares.
Income limit when combining STS and UTII
If a company combines two special regimes: UTII and STS, then the legislation provides for the same established threshold for the amount of profit received, as in the case of “simplified taxation”. The limited amount remains the same - 79 million 740 thousand rubles. At the same time, income received from UTII will not be included in the income part.
Combining the simplified system and UTII, the income limit is calculated in the same way. Only that profit will be taken into account that is obtained from activities regulated by the rules of the simplified tax system. Implied financial and economic activities are not included in the calculation. This rule is fixed by the RF Ministry of Finance. Companies in this special regime are recommended to keep separate reporting documentation on the receipt of finance (for each type of activity separately).
If the income limit for the simplified taxation system is exceeded: the algorithm of actions in 2017
The income limit under the simplified taxation system in 2017 in the course of the company's activities may exceed the bar established by law. If in the current reporting period such a situation has occurred, the company must, without fail, switch from a “simplified system” to a general regime for paying tax liabilities. This means that at the moment when the income was exceeded and recorded in the reporting documentation, the transition to the general system should be made (in the same quarter). For this to happen, the following order of activity will be required:
- Calculate tax liabilities to the state budget according to a simplified system for the period when the company worked according to the simplified tax system.
- Fill in a tax return on the "simplified" tax return and submit it to the territorial office of the Federal Tax Service by the 25th day of the month in which the income limit on the simplified tax system was exceeded in 2016-2017.
- After fulfilling the obligations under the simplified tax system, you should write a corresponding statement and switch to the general regime for calculating tax payments to the budget. At the same time, it should be remembered that from this moment payments to the Federal Tax Service will need to be paid not as a single payment, but separately for profit, the company's real estate and VAT.
- From now on, accounting documentation must be kept in accordance with the general taxation system.
- The procedure for paying tax payments will be the same as if the company was newly created.
Income limit in 2017 for individual entrepreneurs in the patent system
Businessmen working on a patent must also adhere to the statutory income threshold. For individual entrepreneurs on such a tax system, a maximum amount of profit is provided in the amount of 60 million rubles. This limit is set for those types of business activities for which a patent was acquired by a businessman. If the established threshold amount of income of the enterprise is exceeded, it is obliged to switch to the general regime. The transition will take place from the beginning of the reporting period in which the company acquired the patent. The profit limit under the patent system is not subject to indexation.
As a rule, the income limit is subject to indexing by the deflator coefficient. This indicator is determined by the Ministry of Economic Development and changes annually. In the patent system, it does not affect the limited profit, but it should be taken into account to calculate the amount of potential financial income of the entrepreneur. Thus, we can conclude that the value of a patent rises as a result of indexation.
There is no minimum amount of potentially earned profit in the reporting period, and the maximum indicator will be equal to one million rubles multiplied by a factor of 1, 329. For some constituent entities of the Federation, it is allowed to exceed the maximum amount up to 10 times. However, this privilege does not apply to all activities. Taking into account the adjustment, the maximum amount of patent revenues will be 1 million 329 thousand rubles, but this figure may be changed by regional authorities. The legislation of the subjects of the amount can be raised, so the specific amount of the maximum threshold must be specified for each region separately. The difference depends on the type of economic and economic activity.
Income limit in 2017 for the simplified tax system when combined with the patent system
An individual entrepreneur can conduct his financial and economic activities by combining two modes of payment of tax obligations at once - patent and USN. In this case, the limit on the profit will also apply.
The limited amount is set similar to the threshold for the usual "simplified" - 79 million 740 thousand rubles. To make the calculation, it is necessary to summarize the profit received by the two systems. The total amount of income received is compared with the threshold set by government agencies. When calculating, one should take into account the deflator coefficient, which is set for the reporting period (year) by an official administrative document.
The simplified taxation system is more often than others subjected to adjustments, for example, the latest innovations affected the maximum turnover for individual entrepreneurs under the simplification of 2019 and the conditions for the transition. What should be the main performance indicators of an individual entrepreneur, according to the new tax legislation, in order to maintain the application of the simplified tax system?
Working with a special regime of simplified taxation in past years was available to a limited number of entrepreneurs due to the strict requirements for turnover.
The new law sets the limit of the simplified tax system for 2019 for individual entrepreneurs based on whether the individual entrepreneur is already in a special mode or is only planning a transition:
- For existing users. The maximum income of an individual entrepreneur under the simplified procedure of 2019 must fit within the established annual limit - 150 million rubles. If the amount of revenue from the turnover goes beyond the established maximum turnover for an individual entrepreneur, the permission to work on the simplified tax system will be missed. To calculate the income received, incomes displayed in the ledger are taken into account, namely: sales income, advance payments received on the account, non-sales income.
- For new members. It is possible to switch to the special mode with OSNO until January 9, 2019. Newly created companies can make the transition from the day of registration. In order for the transition to take place, existing entrepreneurs must pass according to the criterion: the maximum value of the maximum revenue for 3 quarters of last year is 112.5 million rubles, instead of 45 million rubles. for 2017 (59.805 million rubles including the deflator), and the functioning of the coefficient-deflator is temporarily limited until 2020. Its effect remains for individual entrepreneurs on UTII and patent, but with changes: 1.868 and 1.481 instead of 1.798 and 1.425, respectively.
If the maximum turnover of the individual entrepreneur at the end of the year is consistent, in order to make the transition, it is necessary to notify the fiscal authorities with a statement of the established form. In other words, the notification form of the transition is in effect. As before, there is no need to wait for a permit.
To calculate the transitional limit of income under the simplified tax system in 2019 for individual entrepreneurs, it is not required to multiply income by the deflator coefficient.
Since the beginning of 2019, an individual entrepreneur on a simplified basis was obliged to use a new form of KUDiR. The changes were made by the Ministry of Finance. The new form has been supplemented with a section that displays the amount of the trade fee, which will allow the specified amount to be taken into account when calculating income tax.
The main filling rules are:
The previously adopted law on the transition to a new procedure for settlements and the introduction of online cash registers has been postponed again: there is time for installation until the summer of 2019 for some categories of individual entrepreneurs: those engaged in the vending business and who do not have hired personnel working in the field of providing services to the population (excluding public catering ) using hired labor. A privilege has been introduced for entrepreneurs on UTII and the patent, which allows the calculation of the tax payment to take into account the costs that have arisen due to the use of the new system. Individual entrepreneurs on a simplified system have the opportunity to apply benefits in the case of combining the simplified tax system with a patent or imputation. It is allowed to take into account the costs of purchasing a cash register, fiscal drive and software with work on setting up equipment. The maximum possible amount of compensation is 18 thousand rubles.
The use and correct filling of the Income and Expense Book is a mandatory criterion that exempts from accounting.
The volume of payments for compulsory insurance purposes will be:
- 26545 p. - Pension Fund;
- 5840 RUB - health insurance fund.
Payment for excess income is 1% of the difference in actually earned income and a limit of 300 thousand rubles. The new size of the maximum possible contribution is equal to 212,360 rubles.
It is important to know that the calculation takes into account the annual volume of income without expenditure, regardless of the type of simplified tax system: "income" or "income minus expenses".
Thus, an increase in income limits for individual entrepreneurs will significantly expand the number of business entities wishing to switch to a simplified form of taxation. The real benefits of innovations can only be judged after several reporting periods. But experts are already talking about possible positive consequences for the economy.
The simplified system can be applied when the income limits are exceeded by 50 million rubles, and by the number of employees - by 30 people. But the tax will have to be paid by the end of next year at higher rates - 8 or 20%. For payers of the simplified tax system with an object of income using online cash registers, reporting will be canceled.
Basics of the simplified tax system
Of all the preferential tax regimes, it is the most universal. It operates throughout Russia, is available for almost any type of activity, and can be used by both companies and entrepreneurs.
Instead of VAT, corporate income tax or personal income tax on the income of individual entrepreneurs, taxpayers of the simplified tax system calculate a single tax. They choose the rate themselves from two options:
- 6% of income;
- 15% of the difference between income and expense.
To pay under the simplified system, you need to meet certain conditions. Among them:
- limit on the amount of annual income - 150 million rubles;
- the maximum number of employees on average per year is 100 people.
If the company (or individual entrepreneur) goes beyond these limit values, then it is automatically deprived of the right to apply the simplified simplification. There is a return to the main tax system, and from the beginning of the current year, that is, retroactively.
However, the plans of the authorities include a change in this order. It is proposed to rewrite the norms of the Tax Code so that the business does not lose the right to apply the simplified tax system if it violates the established restrictions insignificantly.
New limits and rates
The main changes for simplified taxpayers in 2020 will be the introduction of additional increased rates:
- 8% of income;
- 20% of income minus costs.
These rates will apply when the established limit values are exceeded:
- by income - no more than 50 million rubles;
- by the number of employees - no more than 30 people.
The upcoming changes are presented below.
Source: Bill on Amendments to Chapter 26.2 of the Tax Code
Note. These innovations have not yet been legislated, but the project is already being prepared for consideration by the Cabinet of Ministers. If it is adopted by the end of this year, then the changes will take effect in 2020.
This is how it will work in practice. Let's say an organization on the simplified tax system with a 15% rate at the end of 6 months of 2020 received taxable income in the amount of 170 million rubles. She did not leave the corridor of 150-200 million, therefore, under the new rules, she did not lose the right to simplify. But she must pay the advance payment for the six months at an increased rate of 20%.
At the same rate, you will need to calculate the advance for 9 months and the tax for the entire 2020. As well as advance payments for periods within 2021. If at its end the company's income does not exceed 150 million rubles, then it will return to the standard rate. That is, the tax surcharge for 2021, as well as advance payments for 2022, will be calculated at a rate of 15%.
If in 2021 the income of the organization will again be kept in the corridor of 150-200 million, it will have to continue applying the increased tax rate. Well, if at the end of any period the income exceeds 200 million rubles, the company will lose the right to the simplified tax system.
Likewise, tax is paid if the limit for the number of employees hired is exceeded. The rules will apply not only to legal entities, but also to individual entrepreneurs.
For whom reporting will be canceled
One of the changes planned for the near future is the abolition of the tax return for those companies and individual entrepreneurs who use online cash registers. This is stated in the document approved by the Ministry of Finance "The main directions of budgetary, tax and customs-tariff policy for 2019 and for the planning period of 2020 and 2021".
According to the data received from the cash register, the Inspectorate of the Federal Tax Service will itself calculate the amount of tax. And companies and individual entrepreneurs will only have to make timely payments on receipts, which will be sent to them by the tax authority. Recently, the deputy head of the Federal Tax Service Dmitry Satin spoke about this - his words are quoted on the official website of the Tax Service.
As a result, entrepreneurs without employees who use the STS “income” and online cash registers will not have any reporting. But the cancellation of the declaration will slightly reduce the burden on organizations and individual entrepreneurship employers. After all, most of the reporting forms that they submit are associated with hired individuals. Subjects should not wait for the declaration to be canceled.
What else will change in the simplification
Management companies and homeowners' associations will be allowed not to include utility payments in income received from owners of premises. And, accordingly, do not take into account the same amounts as part of material costs for the simplified tax system. Such amendments to the Tax Code of the Russian Federation were approved by the deputies of the State Duma.
In 2020, regional authorities will be able to establish a zero tax rate for individual entrepreneurs on the simplified tax system for the last time. Such are provided for by paragraph 4 of Article 346.20 of the Tax Code of the Russian Federation. They can be introduced for the scientific, social and industrial spheres, as well as for consumer services for the population. In 2020, this list will be supplemented by services for the provision of temporary accommodation (for example, hotels and hostels).
Reporting dates
Tax payers transfer advance tax payments for the 1st quarter, 6th and 9th months. When the reporting year ends, a declaration is submitted, in which the tax is calculated taking into account the advances listed. It is necessary to submit it to the Inspectorate of the Federal Tax Service within the following terms:
- for the organization - no later than March 31;
- for individual entrepreneurs - no later than April 30.
The deadlines for payment of tax in 2020, taking into account the transfer of weekends, are shown in Table 2.