USN tax - what is it in simple words, how is it calculated

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

Russian legislation provides commercial enterprises with the opportunity to work in the simplified tax system. What it is? This is a special taxation mechanism that involves a significant reduction in the financial burden of companies. This happens by reducing the base for calculating the relevant fees to the treasury, as well as by reducing the bases for determining its individual components. At the same time, the company retains a number of obligations, the fulfillment of which will be required by the tax authorities. The simplified taxation system is a regime that greatly facilitates the activities of Russian firms, but does not imply their complete exemption from paying the fees prescribed by law, as well as from submitting the necessary reports to the competent authorities. What is the specificity of "simplification"? What nuances of its implementation in practice deserve special attention?

General information about the simplified tax system

Consider the basic information about the USN. What it is? USN, or simplified taxation system, is provided for by the Tax Code of the Russian Federation. Most popular among start-up entrepreneurs. The fact is that the simplified taxation system, by most signs, is much more profitable than the general taxation system - the DOS, which is used in large enterprises.

Simplicity in the considered tax regimeexpressed not only in terms of the amount of fees to be paid, but also in relation to reporting procedures. There are very few of them under the simplified tax system.

Conditions for the application of the USN

Let's study the essence of the USN (what it is) in more detail. Let us consider the "simplification" in the aspect of the rules for its application provided for by the legislation of the Russian Federation. As we noted above, mainly start-up entrepreneurs, those who have a small business at their disposal, can count on the use of this fee payment system. But what are the criteria here? In order to apply the appropriate system under which the STS tax is paid, the enterprise must meet the following basic criteria:

- no more than 100 employees work in it;

- the company's annual revenue does not exceed 60 million rubles. (in some interpretations - 45 million rubles for 9 months of the tax year);

- residual value of assets - no more than 100 million rubles.

There are additional criteria. So, the share in the ownership of the authorized capital by other enterprises in a company applying for work in the simplified tax system should not be more than 25%. Also, a company cannot have branches to take advantage of the simplified taxation system.

What taxes can be avoided

To better understand the specifics of the simplified tax system, what it is, let's take a closer look at the benefits that an enterprise operating in the appropriate tax regime receives. The main feature of the simplified tax system is that this system of calculating and paying fees to the budget replaces several taxes that are characteristic of the taxable tax system at once. These include income tax(excluding fees from dividends and certain types of obligations), property, VAT, personal income tax from an entrepreneur - if he is an individual entrepreneur. However, in some cases, the obligation to pay the relevant types of fees remains with the company - for example, if it acts in the status of a withholding agent. Or if it generates documents that reflect the need to pay certain taxes. We will look at such scenarios a little later.

Types of taxes under the simplified tax system

What will the business owner pay in return for these fees? The legislation provides for 2 schemes for its settlements with the state. Within the framework of the first of them, the taxable base is formed at the expense of the enterprise's revenue. Of it, 6% is subject to payment to the treasury. Expenses under the STS are not taken into account. Another scheme is the calculation of fees based on the indicators of the profit of the enterprise. Of it, 15% is subject to payment to the treasury. Within the framework of this scheme, the costs of the simplified tax system are of great importance. So, if they are equal to income or exceed it, then the taxable base is not formed.

Which of the two marked schemes is better for an entrepreneur to choose? Obviously, this is determined by the industry specifics of the business. If he is engaged in the provision of services, then he will have few expenses. In this case, it is more profitable to pay taxes on the proceeds. If a person is the owner of a store, then in this case the costs will be tangible. In retail, the average profitability is about 10-15%. In this case, it is more profitable to pay fees on profits. Consider an example that will clearly allow you to see in which cases one scheme is more profitable, and in which- other.

Example of calculating the simplified tax system

Our task is to find a formula that allows us to determine the optimal basis for calculating the USN. Incomes, expenses of the company are factors that to a decisive extent influence the placement of appropriate priorities. Consider an example that will clearly reflect the specifics of using the first or second scheme for calculating the USN.

Suppose a company provides services for printing and scanning documents. Its estimated expenses will be formed by buying paper and ink for an MFP (we agree that we have 2 of them and they were given to the company as a gift, and therefore are not included in the costs), paying for electricity, as well as transferring labor compensation to employees.

Let's start with an analysis of the company's possible costs. Let's say the company employs 2 people with a salary of 25 thousand rubles. The cost of paper and paint with an average intensity of commercial operation of one device of about 700 pages per day will be approximately 10 thousand rubles. per month. Necessary contributions to the PFR, FSS and MHIF for employees are about 30% of their salaries. Thus, the costs based on the amounts that go towards the remuneration of the company's employees and the fulfillment of social obligations will amount to 65 thousand rubles. (salary for two and 30% of contributions to the funds). We add 10 thousand rubles to them, which will be used to buy paper and paint. It turns out that the total monthly expenses of the company are 75 thousand rubles.

What could be the company's expected earnings? The average cost of printing 1 sheet in large cities is 3 rubles. We multiply thisindicator by 700, and then by 30 (we agree that the company works every day). It turns out 63 thousand rubles. But we have 2 printers. In total, they will bring 126 thousand rubles. revenue. Suppose we also scan about 100 images per day. The cost of processing each on average is 5 rubles. As a result, we earn about 15 thousand rubles from scanning. per month. The total revenue of the company for all services is 141 thousand. Profit, taking into account expenses, is 66 thousand rubles.

Which scheme to choose for the payment of the simplified tax system? Incomes, expenses are known to us. If we pay the state tax on revenue - 6% of 141 thousand rubles, then we will have 132 thousand 540 rubles left. Net profit in this case will be 57,540 rubles. If we pay the state tax on the difference between income and expenses - 15% of 66 thousand rubles, then we will have 56,100 rubles left. net profit. It is obvious that the payment of the simplified tax system when calculating income tax in this case is more profitable.

Of course, these calculations are a very approximate sample. The simplified tax system may become unprofitable if, for some reason, for example, due to seasonal fluctuations in demand, there will not be as much revenue as in our example. It is clear that the main clients of printing and scanning firms: students, students of schools, lyceums - have a rest in the summer. But the legislation does not provide for a temporary change in the taxation regime in the summer. Therefore, the owner of a company providing the corresponding type of service should calculate the corresponding changes in the dynamics of demand when determining the optimal scheme of work in the simplified tax system.

Taxes and fees under the simplified tax system

Under both schemes, the enterprise must fulfill itsobligations not only to transfer taxes to the Federal Tax Service, but also to pay the necessary contributions to state funds - PFR, FSS and MHIF. If the legal form of doing business is LLC, then the entrepreneur transfers the relevant fees to the treasury only for his employees. If a person does business as an individual entrepreneur, then he must also transfer contributions to the PFR, FSS and MHIF for himself. At the same time, he has the right to credit 100% of them as taxes - calculated both on revenue and on profit. Thanks to this opportunity, many entrepreneurs do not actually feel the additional financial burden due to the need to pay the relevant fees for themselves.

As a rule, enterprises operating under the simplified tax system do not pay contributions and taxes of a different type. However, there are a number of statutory grounds for determining additional financial obligations of companies under "simplification". Among these are fees related to excise taxes. Their formation may be associated with the importation into the territory of the Russian Federation of goods that require appropriate documents, the purchase of petroleum products, the sale of alcoholic beverages and other excisable goods (including confiscated or mismanaged), as well as the sale of products imported into the Russian Federation from the Republic of Belarus. Some enterprises that operate under the simplified tax system pay state and customs duties, land, transport and water taxes, as well as fees stipulated by law for the use of biological resources.

Paying taxes under the simplified tax system and reporting procedures

We have studied the basic information about the simplified tax regime for Russian enterprises, the USN. What is it, what are its main advantages, we have considered. Now we can explore some practical nuances of using the "simplification" capabilities. An interesting aspect regarding the procedure for paying the relevant tax.

In relation to this obligation, the legislation establishes specific deadlines. USN - a regime that involves the quarterly transfer of necessary fees to the budget by enterprises. The legislation requires entrepreneurs working on the "simplification" to transfer advance payments - within 25 days from the end of the relevant tax period. It can be the first quarter, half a year, 9 months. The fee after the end of the tax year can be transferred to the budget until March 31 - for LLC owners, until April 30 - for individual entrepreneurs.

Another important aspect of the practical work of the enterprise in the USN mode is reporting. We noted above that the corresponding obligations of the business owner are simplified - that is, sending a large number of reporting forms to the Federal Tax Service will not be required. In fact, the main document that needs to be periodically sent to the entrepreneur to the Federal Tax Service is a tax return. It must be provided by March 31 of the year following the reporting year - to the owners of LLCs, until April 30 - to individual entrepreneurs. A tax return is a standardized form, and the Federal Tax Service will always be able to issue a sample of it. USN - a regime that is associated with a minimum amount of reporting procedures. However, forget about the need to providedeclaration to the entrepreneur is not allowed. A sample of filling out its first page might look something like this.

Document structure is very simple. The main thing is not to make a mistake in indicating personal data and numbers reflecting business turnover.

If the company is a tax agent

For firms that have the status of a tax agent, additional obligations are predetermined by law in terms of paying various fees to the treasury. Thus, companies hiring employees under employment contracts or ordering services under civil law contracts must pay personal income tax on the relevant compensation to employees or contractors.

Companies in the status of a tax agent are also required to perform a number of reporting procedures that may supplement the list noted above. So, for example, the corresponding type of enterprise must submit to the FSS a payroll compiled in the prescribed form - before the 15th day of the month that follows the tax period. Tax agents have reporting obligations to the FIU, they must submit the RSV-1 form to this institution - before the 15th day of the second month following the reporting period. At the same time, individual information is also submitted to the FIU. In some cases, an enterprise has the status of a tax agent in terms of paying VAT. In this situation, the company needs to submit an appropriate declaration to the Federal Tax Service by the 20th day of the month that follows the reporting period. If the company pays dividends, then it is also necessary to submit a declaration, which will reflect the figures for tax onprofit.

in the FIU (until February 15); certificates in the form 2-NDFL (until April 1), declarations on land and transport taxes (until February 1).

How to switch to USN

So, if you try to explain the essence of the simplified tax system (what it is) in simple words, you can limit yourself to the following wording: the simplified tax system is a regime for paying fees to the treasury, which implies a minimal tax burden, and also represents a strong incentive to start a business. But how can the owner of the enterprise take advantage of the "simplification"? There are two main schemes for transferring the activities of the company to the appropriate mode.

The first one assumes the activation of the simplified tax system at the time of registration of the company with the Federal Tax Service. In this case, the entrepreneur must, along with a package of documents necessary for issuing a certificate of entering the company into state registers, submit a notification to the Federal Tax Service. In relation to the corresponding document, a special sample of filling is established. USN - a regime in which an enterprise can switch within 30 days after state registration by sending a corresponding document to the Federal Tax Service. It might look like this.

The second scheme assumes that the company will be transferred to the simplified tax system from other taxation regimes. The main thing is to keep in mindthat certain limits are set by law. The simplified tax system is activated only from the beginning of the next tax year. Under the second scheme, the entrepreneur must also submit a notification to the Federal Tax Service.

Disadvantages of the USN

So, we have studied the essence of the USN tax, what it is and how it is calculated. The advantages of "simplification" are obvious. But there are also some disadvantages of the USN. Thus, an enterprise whose turnover has grown sharply, for example, after the conclusion of a major contract, may lose the right to work under a simplified taxation regime. In practice, this may mean the need to urgently pay additional fees - for example, those related to income tax. If the enterprise returns from the simplified tax system to the fixed tax system, then this will be accompanied by the need to submit a large number of reporting documents to the Federal Tax Service. This may be accompanied by significant labor costs for the firm's specialists to fill them out. When switching to this mode, the simplified tax system will require the restoration of reporting, as well as VAT on capitalized assets.

Enterprises operating under DOS pay VAT. In turn, firms on the “simplified” system are not required to transfer this tax to the state. The simplified tax system in this sense greatly eases the financial burden of the company, but at the same time it can predetermine the unwillingness to work with it for those counterparties who pay VAT. This is due to the specifics of legislation in the field of calculation and payment of value added tax. The fact is that in some cases firms can count on its compensation - provided that the VAT is used by the counterparty. Since the company does not transfer it to the budget on the “simplified” basis, the number of its potential partners may decrease, since cooperation may not be profitable for some of them if the counterparty works without VAT.

Sometimes, entrepreneurs try to adapt to this aspect of the law by trying to issue invoices that contain a separate line with VAT. This is ineffective, lawyers say. The fact is that such a document predetermines the obligation of the enterprise itself to transfer the corresponding amount of VAT to the budget. Similarly, an appropriate declaration must be submitted to the Federal Tax Service.

It can also be noted that the amount of VAT with "simplification" cannot be reduced from the taxable base if the business owner pays fees from the company's profits. Moreover, if an entrepreneur who works under the simplified tax system, in order to increase loy alty on the part of the counterparty, issues invoices in which VAT is fixed, then the corresponding amounts of money that go to his current account can be recorded as income in the interpretation of the tax authorities, and with them in this case, taxes must be paid.

If an entrepreneur working on the "simplified" system generates an invoice for a counterparty, in which VAT will be recorded, but does not transfer the corresponding amount to the budget, then the Federal Tax Service may, having discovered this violation, recover these funds from the company. Also, the Federal Tax Service may charge a pen alty on the basis that the tax provided for by the Tax Code of the Russian Federation was not paid by the company. SimilarlySanctions provided for by the RF Tax Code may be imposed on businesses for missing VAT returns.

Thus, in practice, entrepreneurs' attempts to circumvent the norms established by law regarding work with VAT are largely complicated by other provisions of laws. Therefore, many firms do not work according to the "simplified", as they want to retain the right to use the deductions associated with the calculations, which include VAT. However, according to many entrepreneurs, counterparties can always be attracted by a lower price for goods and services - and they will not care whether VAT is compensated or not.

Above, answering the question: "USN - what is it?" - we noted that firms can count on working in this mode only if they do not have branches. Many business representatives consider this criterion as a lack of "simplification", since the entrepreneur, as the business grows, will most likely need to open branches in other cities.