Changes for tax payers under the simplified tax system from July 1, 2020

Good day! I continue to consider taxation in 2020 and today the simplified tax system for 2020 is next (Income 6% and Income minus expenses 15%), its changes

When I went to the Yandex search engine, as expected, I found in the TOP5 (there’s no point in even looking further) articles that misinform newcomers and, moreover, are morally outdated, since they were written in March-July 2020.

Well, website webmasters don’t want to wait until 2020, which they write about, bills change and amendments are constantly made to them, and that’s why the information simply becomes outdated within a year.

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

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

The essence of the simplified tax system 2020

STS – simplified taxation system

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

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

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

Simplified taxation system Income 6% in 2020

USN Income 6%

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

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

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

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

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

Simplified tax system 15% in 2020

Income minus expenses 15%

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

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

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

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

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

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

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

Simplified tax system 0% in 2020

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

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

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

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

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

Look through everything carefully and you will find this regulation.

Simplification limit for 2020

Next year, it will become easier for many to stay on the simplified tax system - the income limit under the simplified tax system in 2020 will increase for all taxpayers from 60 to 120 million rubles. As in the case of the “transitional” limit, no coefficients will be applied to this amount until 2020, that is, in fact, the amount of allowable “simplified” income compared to 2020 will not double, but only by 40.260 million rubles ( 120,000,000 – 79,740,000).

You can focus on the new threshold of 120 million rubles, starting from January 1, 2020; in 2020, the income limit of the simplified tax system remains the same - 60 million rubles, multiplied by the deflator coefficient.

Example
The simplified organization Aktiv LLC provides transport services. In 2020, she received income in the amount of 79,500,000 rubles.
The maximum amount of revenue that can be earned from simplified taxation in 2020 is 79,740,000 rubles (60,000,000 rubles multiplied by a deflator coefficient of 1.329). In our case, Aktiv LLC fits into the limit and can continue to operate under a simplified regime in 2020.
Let’s assume that income from the “simplified” activities of “Aktiva” will increase next year and amount to 125,000,000 rubles. The “income” limit of the simplified tax system for 2020 is set at 120,000,000 rubles. No coefficients or indices are applied to this amount. This means that Aktiv LLC will exceed the maximum permissible level of revenue for further application of the simplified tax system and will have to switch to the general taxation system.

How to apply for the simplified tax system in 2020

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

The rules for combining “simplified taxation” with other tax regimes have been clarified

Until now, the legislation has regulated the rules for combining UTII and simplified tax system. It was stipulated that for each of these regimes it was necessary to take into account receipts and costs separately. If it is impossible to organize such accounting, expenses for tax purposes are calculated in proportion to the share of income for each of the systems in their total volume.

Starting from this year, in the same order, the “simplified system” should be combined with the patent system used by individual entrepreneurs. Corresponding changes have been made to tax legislation. In addition, it has been clarified that income received through “imputation” and patent, and corresponding expenses are not taken into account when determining the base for paying the single tax. In other words, with revenues from other tax regimes, the amount of the single tax under the “simplified” tax regime will not increase.

Who cannot use the simplified tax system in 2020

Entrepreneurs and LLCs whose income for 9 months will exceed 90,000,000 rubles will not be able to switch to the simplified tax system in 2020. – the limit in the period will be 120,000,000 rubles (there is nothing for beginners to worry about);
The cost of fixed assets will exceed RUB 150,000,000. (newcomers rest);
The number of employees exceeds 100 people (for the tax period, newcomers);

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

Activities where the use of the simplified tax system is prohibited

Foreign companies;
Microfinance organizations;
Government agencies;
Organizations and individual entrepreneurs who switched from the Unified Agricultural Tax;
Lawyers;
Notaries;
Organizations in which the share of other organizations is more than 25%;
Gambling activities;
Production of excisable goods;
Extraction and sale of minerals;
Securities market participants;
Pawnshops;
Banks;
Insurers;
Organizations that have branches;
Investment funds;
Non-state pension funds.

Residual value of assets may be higher

Previously, companies with a residual value of fixed assets not exceeding 100 million rubles had the right to use the simplified tax code. If the “simplified” system is already in effect, then if the limit is exceeded, the company switches to the general system. If the company only plans to use the “simplified” system, the value of assets should not exceed the maximum as of the last day of the year that preceded the transition.

Since the beginning of this year, the maximum limit has become higher and amounts to 150 million, that is, the possibilities for maintaining the simplified system and switching to it from other modes have expanded.

Tax return of the simplified tax system in 2020

Submitting tax reporting to the simplified tax system consists of preparing and submitting a tax return to the simplified tax system. For individual entrepreneurs until April 30, 2020 and for LLCs until March 31, 2020.

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

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

USN: a new list of household services for tax holidays has been approved

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

https://www.youtube.com/watch{q}v=_UyCQeCqOKY

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

Income limit for switching to the simplified tax system: only for LLCs

Companies and individual entrepreneurs can switch to a simplified taxation system from the beginning of the next calendar year. This possibility is provided for in clause 1 of Article 346.11 of the Tax Code of the Russian Federation and clause 1 of Article 346.13 of the Tax Code of the Russian Federation. The tax office must be notified of the decision made by December 31 of the year preceding the transition to the simplified tax system. But first, the taxpayer must check whether he meets all the requirements that the Tax Code imposes on future “simplified” taxpayers.

In particular, income for 9 months of the year in which the notice of transition to the special regime is submitted should not exceed the limit established by paragraph 1, clause 2, article 346.12 of the Tax Code of the Russian Federation.

Note! The income limit when switching to the simplified tax system must be observed only by organizations (LLC and JSC). This requirement does not apply to individual entrepreneurs.

As it was in 2020. The “profitable” maximum was 45 million rubles. In addition, it was subject to indexation by the deflator coefficient (in 2020 - by 1.329) in accordance with paragraph 3 of clause 2 of Article 346.12 of the Tax Code of the Russian Federation and Order of the Ministry of Economic Development of Russia dated October 20, 2015 No. 772. Thus, last year’s “transitional” income limit amounted to 59.805 million rubles. (= 45 million rubles x 1.329).

How it happened in 2020. In the new year, the income limit has changed. Moreover, this change has both a positive and a negative side. The good thing is that from 45 million it grew to 112.5 million rubles. But the bad thing is that the authorities suspended its annual indexation until January 1, 2020.

Companies will be guided by the new income limit this year when switching to the simplified tax system from 2020. That is, if from January to September 2020 the taxpayer earns no more than 112.5 million rubles, then from next year he has the right to apply the “simplified” regime (subject to other criteria).

Income limit for applying the simplified tax system: for LLCs and individual entrepreneurs

By switching to the simplified system, the taxpayer continues to control his income. Now in order not to “fly off” from the special mode. The amount of revenue from “simplified” activities based on the results of the reporting (tax) period should not exceed the permissible value established by clause 4 of Article 346.13 of the Tax Code of the Russian Federation.

Notice! Both organizations and individual entrepreneurs must check their income to see if they exceed the limit limiting the right to use the simplified tax system.

As it was in 2020. The taxpayer remained on the simplified tax system until his income exceeded 60 million rubles. taking into account the deflator coefficient for 2020 equal to 1.329, i.e. for 79.740 million rubles. (paragraph 1 and paragraph 4, paragraph 4, article 346.13 of the Tax Code of the Russian Federation, Order of the Ministry of Economic Development of Russia dated October 20, 2015 No. 772).

How it happened in 2020. Starting this year, special regime officers are allowed to earn much more, up to 150 million rubles. However, as in the case of the “transitional” limit, this figure is not indexed until January 1, 2020.

Taxpayers who plan to switch to the simplified tax system and are already using it must monitor not only their income, but also the residual value of fixed assets. The value of the last indicator for the purposes of the simplified tax system is also limited by the limit established by clause 16, clause 3, article 346.12 of the Tax Code of the Russian Federation.

When switching to a special regime, only organizations comply with it, and when working in a “simplified” mode - both organizations and individual entrepreneurs (clause 16, clause 3, article 346.12 of the Tax Code of the Russian Federation, clause 4 of article 346.13 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated January 20, 2016 No. 03-11-11/1656).

How it was in 2020. The limit on the residual value of fixed assets for future and existing “simplified” residents was equal to 100 million rubles.

How it happened in 2020. The limit has increased 1.5 times and now amounts to 150 million rubles. By the way, the Federal Tax Service of Russia allowed the use of the new maximum during the transition to the simplified tax system from 2020 (letter dated November 29, 2016 No. SD-4-3 / [email protected] ). All companies with a residual value of fixed assets as of 10/01/2016.

In Crimea, reduced tax rates apply to “simplified” residents.

How it was in 2020. In the period from 2020 to 2020, companies and individual entrepreneurs paid tax under the simplified tax system ():

on the object of taxation “income” - based on a rate of 3%;
on the object of taxation “income minus expenses” - based on a rate of 7%.

How it happened in 2020. “Simplified” tax rates have increased ():

for taxpayers on the “income” simplified tax system – up to 4%;
for taxpayers on the “income-expenditure” simplified tax system – up to 10%.

Increased rates will apply in 2020–2021.

How it happened in 2020. This year, the Federal Law of July 3, 2016 No. 238-FZ “On independent assessment of qualifications” came into force. In order to encourage employers to conduct an independent assessment of the qualifications of their employees, legislators allowed companies and individual entrepreneurs using the simplified tax system with the object of taxation “income minus expenses” to take into account assessment expenses in the base for the “simplified” tax (clause 33, clause 1, article 346.16 of the Tax Code of the Russian Federation) .

Companies and individual entrepreneurs calculating tax according to the simplified tax system on income less expenses have the right to reduce the tax base for the reporting (tax) period by the taxes, fees, and contributions actually paid during this period (clause 7 and clause 22 of clause 1 of Article 346.16 of the Tax Code RF, clause 3, clause 2, article 346.17 of the Tax Code of the Russian Federation). In particular, this applies to:

land tax;
transport tax;
state fees;
trade tax;
contributions to compulsory pension, medical, social insurance;
and etc.

As it was in 2020. In accordance with paragraph 3, paragraph 2, Article 346.17 of the Tax Code of the Russian Federation, expenses for paying taxes and fees were recognized in the amount actually paid. Expenses for repaying debts on taxes and fees were taken into account within the limits of actually repaid debts in those reporting (tax) periods when the “simplified” repaid this debt.

How it happened in 2020. Since the beginning of this year, insurance premiums have come under the control of the Tax Service. In this regard, the procedure for recognizing expenses for paying taxes and fees, established by paragraph 3 of paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation, legislators also extended insurance contributions.

This norm also stipulates that if taxes (fees, contributions) are paid by a third party for a “simplified” person, then the latter can take into account the corresponding payments in expenses only after he has paid off the debt incurred to the third party.

All taxpayers using the simplified taxation system are required to keep records of their income and expenses in a special register - the Book of Income and Expenses, or abbreviated KUDiR (Article 346.24 of the Tax Code of the Russian Federation).

As it was in 2020. Last year, the KUDiR form was in force, approved by Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n.

How it happened in 2020. Starting this year, the KUDiR form, as well as the procedure for filling it out, have changed. The corresponding amendments were made by Order of the Ministry of Finance of Russia dated December 7, 2016 No. 227n (hereinafter referred to as Order No. 277n). But it is not yet clear whether the updated book needs to be applied in 2020.

The fact is that Order No. 277n was officially published on December 30, 2016. And it comes into force a month after its publication, but not earlier than the 1st day of the next tax period according to the simplified tax system. That is, it turns out that the new edition of KUDiR will take effect only on January 1, 2020. But the tax changes, due to which the form was adjusted, took effect a long time ago.

Therefore, we hope that in the near future the Ministry of Finance will clarify when exactly it is necessary to start applying the updated KUDiR, this year or next.

What is the difference between a new book and an old one?

It introduced a new section V for “simplified people” with the object of taxation “income”, who are payers of the trade tax. As you know, they have the right to reduce the calculated tax by the amount of the trade tax paid. Now all this information can be reflected in section V of the book.

The rules for filling out KUDiR have also changed.

Firstly, printing on a book is only required if a company (IP) uses it in its work.

Secondly, in the “Income” column of Section 1 of the book there is no need to reflect the profits of controlled foreign companies. Please note that this point was not previously specified in the Rules. Although in practice, companies still did not show the profits of foreign companies on the simplified tax system. After all, it is subject to income tax, and not a “simplified” tax.

Thirdly, individual entrepreneurs on a “profitable” simplified tax system without employees will be able to easily indicate in the book the entire amount of insurance premiums paid “for themselves,” which they will use to reduce the calculated tax, i.e.:

and fixed contributions calculated based on the minimum wage;
and contributions of 1% on amounts exceeding RUB 300,000.

At the end of the tax period – year, all taxpayers using the simplified tax system submit a “simplified” tax return (clause 1 of Article 346.23 of the Tax Code of the Russian Federation):

organizations - until March 31 of the year following the previous year;
Individual entrepreneur – until April 30 of the year following the previous year.

As it was in 2020. For 2020, special regime officers reported in the form approved by Order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7-3/ [email protected]

How it happened in 2020. For 2020, “simplified” employees report according to a new form approved by Order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/99.

How the tax return under the simplified tax system has changed{q}

The report has been supplemented with a new section 2.1.2, intended for filling out the simplified tax system, which are also payers of the trade tax.

In addition, fields appeared in the declaration for adjusting the rate of “simplified” tax calculated on income. For example, this innovation will be useful for entrepreneurs who have been granted a “tax holiday”. Let us remind you that a zero tax rate is established for them under the simplified tax system.

Also, fields for indicating tax object codes under the “simplified” regime have been removed from the new form. The fact is that the relevant information is already contained in the section titles. Therefore, there is no need to re-indicate the taxable object code.

Plus, on the title page there are no more props “M. P.". After all, some taxpayers can work without a stamp.

How to reduce the simplified tax system

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

Reducing the simplified tax system Income 6%

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

It is the amount of tax payable that is reduced:

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

Reducing the simplified tax system Income minus expenses 15%

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

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

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

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

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

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

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