The minimum tax for simplified taxation (simplified taxation system)

Payment of taxes is the most topical issue for entrepreneurs. Especially she cares novice businessmen who are just trying to figure out a list of the new responsibilities they received in connection with the acquisition of the IP status. However, not everything is so complicated. Today there is a simplified system of taxation, and this mode is the vast majority of IP. So now I would like to talk about the minimum tax for USN and other nuances related to this topic.

Income minus expenses

This is the name of the "simplified" type, which obliges IP and companies to pay a minimum tax. USN "income - expenditure" (hereinafter referred to as the abbreviation of DSM) is more difficult to understand for aspiring businessmen. Therefore, many, not particularly understanding the topic, opt for a regime called the USN 6%. In this case, everything is extremely simple: an entrepreneur pays 6% of the profits of his enterprise as a tax.

What about the other case? If a person chooses LCA, then his tax can vary from 5 to 15 percent. In general, first of all an entrepreneur must find out the rate established for his type of activity in the region of its implementation. And the exact value is determined by performing some calculations. And it's worth talking about this in more detail. But first, a couple of words about advance payments. This is an important nuance that you can not avoid.

Advance payments

Each person who pays the minimum tax at USN on the designated regime will regularly face them. Quarterly, an entrepreneur must make a so-called "prepayment". That is, every three months he transfers the advance payment to the budget. The amount that is mandatory for payment is calculated on an accrual basis from the very beginning of the year. And it needs to be listed before it expires 25 days after the end of the quarter.

At the end of the year, the balance of the tax is calculated and paid. Then the tax return is submitted. Individual entrepreneurs must do this by April 30. For the LLC the maximum period is 31 March.

Calculation

It is executed on a quarterly basis, as well as at the end of the year. With the simplified tax system "income minus costs", the minimum tax is calculated simply. First, the profit is summed from the beginning of the year to the end of a certain period. Then from the received value all expenses for the same time interval are subtracted. And after that, the amount received is multiplied by the tax rate.

If a person calculates an advance payment for the second, third or fourth quarter, then at the next stage he needs to deduct from the given value the previous advance payments.

As for calculating the tax at the end of the year, here too everything is simple. The person determines the minimum tax for the simplified tax system and compares it with the amount of the tax that was calculated in the usual way.

The minimum tax

With the USN, it is calculated at a rate of 1%. In what cases is it paid? Not in the most favorable.

A 1 percent tax is charged when the amount of the entrepreneur's expenses exceeds his income. That is, in case of a loss. It's clear that in such situations there is simply no basis for calculating the standard tax in 5-15%. And at the same time, being in loss, a person still has to pay one percent, laid down by law.

There is another case. 1% is paid in the event that the amount of the single tax that was calculated from the difference in costs and incomes at the 15% rate does not exceed the minimum tax rate for the same period.

Advances and minimum tax

It is worth mentioning one more nuance related to the topic under consideration. It often happens that an entrepreneur pays advance payments on a single tax at the end of each quarter, and at the end of the year he gets a minimum of 1%.

In this situation, you can understand by resorting to one of the two methods.

The first method implies payment by the entrepreneur at the USN of the minimum tax and crediting the advance already made for the future period. And for this purpose, nothing else is necessary to do, since the offset occurs automatically, because the KBK with the minimum tax of the USN is not different. It is the same for both tax and advance payments.

Now about the second method. It consists in crediting the entrepreneur of the advances paid on the basis of the minimum tax. And in this case, the notorious KBK will be different. So it will be required to write a statement on the offset of advances to which copies of payment orders and requisites are attached. Before this, it is necessary to file an annual declaration so that information about taxes paid by a person is reflected in the database of the inspection.

Example

Well, above was provided enough information to help understand the topic of the minimum tax for USN (income minus costs). Now you can go to the example.

Suppose an entrepreneur completed the reporting period with an income of 2,000,000 rubles. At the same time, his expenses amounted to 1,900,000 rubles. The tax rate is 15%. The following calculation is made: 2 000 000 - 1 900 000 х 15% = 15 000 rub. This is the amount of tax corresponding to the general order. But in this case the loss is obvious, therefore in relation to the businessman the minimum tax will be applied. It is calculated as follows: 2 000 000 x 1% = 20 000 rub.

It can be seen that the minimum tax of 20,000 rubles is an order of magnitude greater than the amount due to general rules. But in the treasury, the entrepreneur must transfer this amount of money.

Good to know

It was said a lot about what the minimum tax for USN implies. Income minus expenses is a convenient mode, it's just necessary to understand it. And now I would like to pay special attention to certain nuances that the entrepreneur will not need to know.

As already mentioned, the difference in subtracting the accrued amount from 1% can be included in expenses for the next period. It is worth knowing that this procedure is not necessary to implement immediately. Permission is granted to exercise this right in the next 10 years.

Another transfer can be done both full and partial. But if the entrepreneur received losses in several periods, then the accrual of them will be done in the same order.

It happens that the IP decides to cease its activities. If the loss was not returned to him, then the successor will use it. This is usually done by including this amount in the production expenditure. But it is worthwhile to know that this scheme can not be implemented if a person goes to another taxation regime.

By the way, as for payment. Since January 1 of this year, 2017, new KBKs have been used. For a fixed contribution to the Pension Fund, the requisite 18210202140061100160 is valid. For the additional one - 18210202140061200160. It is necessary to be careful, since the KBK are almost identical and differ only by one digit. For FFOMS, in turn, the BSC 18210202103081011160 is valid.

They can be paid online. To do this, go to the official site of the tax inspection. Navigation on it is simple and understandable, so that any ordinary user can understand. The main thing - then, after performing online payment, save electronic receipts. Of course, they will still be stored in the archive, but it is better to immediately put them in a separate folder.

When to pay you do not need anything

There are also such cases. They also need to be noted with attention, telling about the minimum tax in expenses with USN.

The fact is that many people open IP, but they do not conduct activities. In this case, after the completion of the tax period (the dates were mentioned above), they pass the zero declaration. If a person does not have a profit, then both advance payments and fines are absent. The only sanction that can be imposed is 1,000 rubles for late payment.

There is no need to make any calculations in drawing up the declaration. In all lines, in which the amounts of revenue and expenses are usually indicated, dashes are placed. The revenue is zero, which means that the tax is the same.

But! Fixed contributions must be paid by every entrepreneur. Even if he does not work. To date, the amount of annual contributions is 27,990 rubles. Of these, 23,400 rubles are spent in the Pension Fund, while in the Federal Pension Fund - 4,590 rubles.