Minimum tax under the simplified taxation system (simplified taxation system)

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Paying taxes is the most relevant topic for entrepreneurs. She is especially concerned about novice businessmen who are just trying to figure out the list of new responsibilities they have received in connection with gaining the status of an individual entrepreneur. However, it's not all that difficult. Today there is a simplified taxation system, and the vast majority of individual entrepreneurs are in this regime. Therefore, now I would like to talk about the minimum tax under the simplified tax system and other nuances related to this topic.

Income minus expenses

This is the name of the “simplified” type, which obliges individual entrepreneurs and companies to pay the minimum tax. USN "income - expenses" (hereinafter referred to as the abbreviation DSM) is more difficult to understand for novice businessmen. Therefore, many, not really understanding the topic, make a choice in favor of the regime referred to as the USN 6%. In this case, everything is extremely simple: the entrepreneur pays 6% of the profit of his enterprise as a tax.

What about the other case? If a person chose VHI, then histhe 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 doing some calculations. And this is worth talking about in more detail. But first, a few words about advance payments. This is an important nuance that cannot be ignored.

Advance payments

Every person who pays the minimum tax under the STS according to the indicated regime will regularly encounter them. Every quarter, the entrepreneur must make the so-called "advance payment". That is, every three months he transfers an advance payment to the budget. The amount to be paid is calculated on an accrual basis from the very beginning of the year. And you need to transfer it before 25 days expire from the end of the quarter.

At the end of the year, the rest of the tax is calculated and paid. Then the tax return is filed. Individual entrepreneurs must do this by April 30. For an LLC, the maximum deadline is March 31.

Calculation

It is carried out quarterly, as well as at the end of the year. With the simplified tax system "income minus expenses", the minimum tax is calculated simply. First, the profit from the beginning of the year to the end of a certain period is summed up. Then, all expenses for the same time period are subtracted from the obtained value. 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, thenat the next stage, he needs to subtract previous advance payments from this value.

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

Minimum tax

With the simplified tax system, it is calculated at a rate of 1%. In what cases is it paid out? Far from the most favorable.

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

There is another case. 1% is paid if the amount of a single tax, which was calculated on the difference between expenses and income at a 15% rate, does not exceed the minimum tax 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 at the end of each quarter an entrepreneur pays advance payments for a single tax, and at the end of the year he is charged a minimum of 1%.

This situation can be de alt with using one of two methods.

The first method involves the payment by the entrepreneur under the simplified tax system of the minimum tax and creditingalready made earlier advances for the future period. And for this, you don’t need to do anything extra, since the offset occurs automatically, since the CBC does not differ with the minimum tax of the simplified tax system. It is the same for both tax and advance payments.

Now about the second method. It consists in crediting the paid advances by the entrepreneur against the minimum tax. And in this case, the notorious CSC will be different. So you will need to write an application for offsetting advances, to which copies of payment orders and details are attached. Before that, you need to submit an annual declaration so that information about taxes paid by a person is reflected in the inspection database.

Example

Well, enough information was provided above to help understand the topic regarding the minimum tax under the simplified tax system (income minus expenses). Now you can go to the example.

Let's say a certain 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 x 15%=15,000 rubles. This is the tax amount corresponding to the general order. But in this case, the loss is obvious, so the minimum tax will be applied to the entrepreneur. It is calculated as follows: 2,000,000 x 1%=20,000 rubles

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

Good to know

It has been said a lot about what the minimum tax under the simplified tax system implies. Income minus expenses is a convenient mode, you just need to figure it out. And now I would like to pay special attention to some of the nuances that it would be useful for an entrepreneur to know.

As already mentioned, the difference when subtracting the accrued amount from 1% can be included in the expenses for the next period. It is worth knowing that this procedure does not have to be carried out immediately. Allowed to exercise this right for the next 10 years.

You can also do a full or partial transfer. But if the entrepreneur received losses in several periods, then they will be accrued in the same order.

It happens that an individual entrepreneur decides to stop his activity. If the loss was not returned to him, then the successor will use it. This is usually done by including this amount in production costs. But it is worth knowing that this scheme cannot be implemented if a person switches to another tax regime.

By the way, regarding payment. From January 1 of the current, 2017, new CSCs are used. For a fixed contribution to the Pension Fund, the requisite 18210202140061100160 is valid. For an additional one - 18210202140061200160. You need to be careful, because the CCC are almost identical and differ only in one digit. For FFOMS, in turn, the CCC is valid 18210202103081011160.

They can be paid online. For this it is necessarygo to the official website of the tax office. Navigation on it is simple and clear, so any ordinary user can figure it out. The main thing is then, after making an online payment, save electronic receipts. Of course, they will be saved in the archive anyway, but it is better to immediately put them in a separate folder.

When you don't need to pay anything

There are such cases. They also need to be noted with attention, talking about the minimum tax on expenses under the simplified tax system.

The fact is that many people open individual entrepreneurs, but do not conduct activities. In this case, at the end of the tax period (the terms were mentioned above), they submit a zero declaration. If a person had no profit, then there are no advance payments or fines. The only sanction that can be imposed is 1,000 rubles for late reporting.

You don't need to do any calculations in the preparation of the declaration either. In all lines, which usually indicate the amount of revenue and expenses, dashes are put. The revenue is zero, which means that the tax is the same.

But! Each entrepreneur must pay fixed contributions. Even if he is not active. To date, the amount of annual contributions is 27,990 rubles. Of these, 23,400 rubles go to the Pension Fund, and 4,590 rubles to the FFOMS.