Ekaterina Annenkova, an auditor certified by the Ministry of Finance of the Russian Federation, an expert in accounting and taxation at Clerk.Ru news agency. Photo by B. Maltsev IA Clerk.Ru
At the end of 2013, taxpayers applying the simplified taxation system (STS) must submit to the tax authorities a tax return for the tax paid in connection with the application of the simplified taxation system.
The submission of the declaration and payment of tax to taxpayers must be carried out within the following terms:
USNO is a special tax regime with a voluntary procedure for its application by organizations and individual entrepreneurs.
In connection with the application of the simplified taxation system, taxpayers are exempted from paying the following taxes:
Note:In accordance with paragraph 3 of Article 80 of the Tax Code, if the average number of employees of the company does not exceed 100 people, the declaration can be submitted not in electronic form, but on paper.
When sending a declaration by mail, the day of its submission is the date of sending the postal item with a description of the attachment.
Note:When calculating tax, you need to be guided by law of the subject of the Russian Federation where the taxpayer is registered, tk. in accordance with paragraph 2 of article 346.20 of the Tax Code of the Russian Federation, tax rates established by the laws of the constituent entities of the Russian Federation and may differ from those specified in the Tax Code.
So, for example, in accordance with Article 1 of the Law of Moscow No. 41 of 07.10.2009. “On the establishment of a tax rate for organizations and individual entrepreneurs using a simplified taxation system that have chosen income reduced by the amount of expenses as an object of taxation”, for organizations and individual entrepreneurs that have chosen income reduced by the amount of expenses as an object of taxation, a tax rate of 10 is established % if they carry out the following types of economic activity:
In accordance with Article 346.19 of the Tax Code of the Russian Federation, tax period recognized as a calendar year. Reporting periods are recognized:
At the same time, according to the Letter of the Federal Tax Service of Russia dated October 17, 2013 No. No. ED-4-3 / 18585 "On filling out tax returns submitted to the tax authorities", it is recommended to indicate OKTMO instead of OKATO in the declaration for the 4th quarter of 2013:
“The Federal Tax Service informs that in order to ensure the systematization and identification throughout the Russian Federation of municipalities and their constituent settlements, the Ministry of Finance of the Russian Federation decided to switch from January 1, 2014 to use in the budget process instead of currently used codes of the All-Russian classifier of objects of administrative-territorial division (hereinafter - OKATO) codes of the All-Russian classifier of territories of municipalities (hereinafter - OKTMO).
In this regard, taxpayers and tax agents when filling out tax returns, starting from 01/01/2014 until the approval of new forms of tax returns in the field "OKATO code" recommended indicate OKTMO code.
The declaration includes:
TIN, checkpoint- are indicated in accordance with the certificate of registration of the organization, individual entrepreneur, in the IFTS to which the declaration is submitted.
When specifying the TIN of the organization, which consists of ten characters, in the zone of twelve cells reserved for recording the TIN indicator, dashes (- -) should be put in the last two cells.
Correction number- when submitting a declaration for the reporting period, the number “0--” is indicated for the first time; if corrective declarations are submitted, then the number of the correction is indicated in order - “1--”, “2--”, etc.
Tax period (code)- in accordance with Appendix No. 1 to the Procedure for filling out a tax return for tax under the simplified tax system, the following codes correspond to tax periods:
Submitted to the tax authority (code)- the code of the IFTS, to which the declaration is submitted, is indicated, according to the documents on registration with the tax authority. This code consists of four digits. The first two digits are the region code (for example, Moscow - 77, Moscow Region - 50), the second two digits are the IFTS number.
By location (accounting) (code)- the code is indicated in accordance with Appendix No. 2 to the Procedure for filling out a tax return. This code means that the declaration is submitted:
Codes for submitting a tax return at the location (accounting):
Taxpayer- the full name of the Russian organization is indicated, corresponding to the name contained in its constituent documents (if there is a Latin transcription in the name, it is also indicated).In the case of filing an IP Declaration, his last name, first name, patronymic are indicated in full, without abbreviations, in accordance with the identity document.
Code of the type of economic activity according to the OKVED classifier- the code of the type of activity is indicated according to the OKVED classifier.
In the columns " on…pages"- indicates the number of pages on which the Declaration is drawn up.
In the columns " with the attachment of supporting documents or their copies on ... sheets» - indicates the number of sheets of supporting documents or their copies, including copies of documents confirming the authority of the taxpayer's representative (in case the Declaration is signed and (or) submitted by the taxpayer's representative), attached to the Declaration.
In field " I confirm the accuracy and completeness of the information specified in this declaration"- indicates:
In field " Name of the document confirming the authority of the representative» - indicates the type of document confirming the authority of the signatory (for example, a power of attorney, its number and date).
Note:If the declaration is signed by the representative of the taxpayer, a copy of the document confirming his authority must be provided along with it. The number of sheets of the document must be taken into account when filling out the column " With the attachment of supporting documents or their copies on ... sheets».
An example of filling out the title page of the declaration:
*Recall that in accordance with the letter of the Federal Tax Service No. ED-4-3 / 18585, when filling out tax returns, starting from 01/01/2014, before the approval of new forms of tax returns, it is recommended to indicate the OKTMO code in the "OKATO code" field.
Budget classification code(line 020 ) - the digital code of the budget classification is indicated according to which the amount of tax paid in connection with the application of the simplified tax system is to be credited, based on the following codes:
Amount of advance payment* for tax, calculated payable for:The amounts of advance payments (lines 030 - 050) are indicated in the amount in which they were accrued, and not paid to the budget.
At the same time, in line 040 for half a year, the amount of the actually accrued advance payment for the half year (cumulative total) is indicated, even if this amount is less than the amount of the accrued advance payment for the 1st quarter.
A similar approach must be used when filling in line 050.
First quarter (rub.)(line 030 calculated payable for the first quarter.
Based on the results of each reporting period, the amount of the advance tax payment is calculated as follows:
1. Object of taxation - income, based on the tax rate and actually received income, calculated on an accrual basis from the beginning of the tax period until the end of the first quarter, six months, nine months, respectively, taking into account the previously calculated amounts of advance tax payments.
The tax amount can be reduced by the amount of insurance premiums (within the calculated amounts for the same period of time in accordance with the legislation of the Russian Federation):
At the same time, according to clause 3.1 of article 346.21 of the Tax Code of the Russian Federation, the amount of tax (advance payments on tax) cannot be reduced by more than 50% by more than 50% of the costs indicated in this clause.
The exception is individual entrepreneurs who do not make payments and other remuneration to individuals. They can reduce the amount of tax (advance tax payments) on paid insurance premiums to the PFR and FFOMS in a fixed amount, without Borders.
This point of view was expressed by the Ministry of Finance in its Letter dated 23.09.2013. No. 03-11-09/39228.
2. Object of taxation "income minus expenses", based on the tax rate and actually received income, reduced by the amount of expenses calculated on an accrual basis from the beginning of the tax period to the end of the first quarter, six months, nine months, respectively, taking into account the previously calculated amounts of advance tax payments.
Half year (rub.)(line 040 ) - indicates the amount of the advance payment for the tax paid in connection with the application of the simplified tax system, calculated payable for half a year, taking into account the amount of the advance payment calculated for the first quarter.
Nine months (rub.)(line 050 ) - indicates the amount of the advance payment for the tax paid in connection with the application of the simplified tax system, calculated payable for nine months, taking into account the amount of the advance payment calculated for half a year.
Amount of tax payable for the tax period (rubles)(line 060 ) - indicates the amount of tax paid in connection with the application of the simplified tax system, payable for the tax period, taking into account the amount of the advance payment calculated for nine months.
Value by line 060 defined:
1. Object of taxation - income, by reducing the amount of calculated tax for the tax period by the amount of insurance premiums paid (within the calculated amounts) for this period:
Note:This line is filled in if difference between indicators by line codes 260 , 280 and 050 greater than or equal to zero.
2. Object of taxation "income minus expenses" 260 and 050 .
Note:This line is filled in if the value according to the line code 260 greater than or equal to the indicator by line code 050 and the amount of the calculated tax for the tax period is greater than or equal to the amount of the calculated minimum tax.
The amount of tax to be reduced for the tax period (rubles)(line 070 ) - indicates the amount of tax paid in connection with the application of the simplified tax system, to reduce for the tax period.
Value by line 070 defined:
1. Object of taxation - income , as difference of string values 050 and lines 260 , minus the value by line code 280 .
Note:This line is filled, if the differences between the indicators by line codes 260 , 280 and 050 less than zero.
2. Object of taxation "income minus expenses", as difference of string values 050 and 260 if value by string 050 more values by line 260 and value by line 270 less or equal value by line 260 , or as a string value 050 if value by string 260 less than string value 270 .
Budget classification code(line 080 ) - the digital code of the budget classification "18210501050011000110" (Minimum tax credited to the budgets of the constituent entities of the Russian Federation) is indicated for which the amount of the minimum tax paid in connection with the application of the simplified tax system is to be credited.
The amount of the minimum tax payable for the tax period(line 090 ) - indicates the amount of the minimum tax payable for the tax period.
Value by line 070 in this case corresponds to the value of the indicator for the line 270 .
Note:This line is filled if the value in the line 270 more value by line 260 .
These incomes include:
Taxpayers have the right to include in expenses the amount of the difference between the amount of the minimum tax paid and the amount of tax calculated in accordance with the general procedure received for the previous period.
Note:With the object of taxation income given string not filled .
The amount of loss received in the previous (previous) tax (tax) period (periods), reducing the tax base for the tax period for line 001="2" (line 230 ) - indicates the amount of loss received in the previous (previous) tax (tax) period (periods), reducing the tax base for the tax period, with the object of taxation income minus expenses.
Note:With the object of taxation income given string not filled .
Tax base for tax calculation for the tax period for line 001="1": equal to line 210, for line 001="2": line 210-line 220-line 230, if line 210-line. 220-p.230 > 0(line 240 ) - indicates the tax base for calculating the tax for the tax period.
1. When the object of taxation income line 240 = string 210.
2. When the object of taxation "income minus expenses" line 240 = (string 210 - line 220 - line 230 ). Line 240 filled in if the received amount is greater than zero.
The amount of loss received for the tax period for line 001="2": line 220-line 210, if line 210< стр. 220 (line 250 ) - indicates the amount of loss received by the taxpayer for the tax period, with the object of taxation income minus expenses.
Line 250 = (string 220 - line 210 ) and is filled in if the amount of income received indicated in the line 210 less than the amount of expenses incurred, reflected in the line 220 .
Note:With the object of taxation income given string not filled .
The amount of calculated tax for the tax period (line 240 * line 201 / 100)(line 260 ) - indicates the amount of tax calculated on the basis of the tax rate and the tax base, determined on an accrual basis from the beginning of the tax period to its end.
Tax amount(line 260 ) = Tax base (string 240 )* Tax rate (string 201 )/100.
The amount of the calculated minimum tax for the tax period (tax rate 1%) for line 001="2": line 210 * 1 / 100(line 270 ) - indicates the amount of the minimum tax calculated for the tax period, with the object of taxation income minus expenses.
Minimum tax amount(line 270 ) = Amount of income received (line 210 )* 1 /100.
If for the tax period for the line 260 there is no value (a dash) or the specified value will be less the value specified in the line 270 , then the value along the line 270 must be reflected in the line 090 « The amount of the minimum tax payable for the tax period" Section 1.
Note:With the object of taxation income given string not filled .
The amount of insurance contributions paid for the tax period for mandatory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory medical insurance, compulsory social insurance against industrial accidents and occupational diseases, as well as paid to employees during the tax period from the taxpayer's funds for temporary disability benefits, which reduces (but not more than 50%) the amount of calculated tax for line 001 = "1" (line 280 ) - indicates the amount of temporary disability benefits paid (within the calculated amounts) for the tax period from the taxpayers' funds and the amount of insurance premiums:
2013 USN tax return - download the form.
Submission of a declaration under the simplified tax system and payment of tax is carried out by taxpayers in the following terms:
- organizations - no later than March 31, 2015 at its location (registration with the IFTS).
- individual entrepreneurs (IP) -no later than April 30, 2015 at their place of residence (registration with the IFTS).
The tax return for the tax associated with the use of the simplified tax system is filled out by taxpayers applying the simplified tax system in accordance with chapter 26.2 of the Tax Code and the laws of the constituent entities of the Russian Federation in whose territory they are registered.
The USN is a special tax regime with a voluntary procedure for its application by organizations and individual entrepreneurs.
In connection with the application of the simplified taxation system, taxpayers are exempted from paying the following taxes:
Organizations:
from income tax;
property tax;
personal income tax;
personal property tax;
VAT (except for tax paid in accordance with a simple partnership agreement (agreement on joint activities)).
At the choice of the taxpayer, the objects of taxation may be:
Income(the tax rate is set by the Tax Code of the Russian Federation at a rate of 6%);
Income less expenses(the tax rate is established by the laws of the constituent entities of the Russian Federation not higher than 15% and not lower than 5% in accordance with paragraph 2 of Article 346.20 of the Tax Code of the Russian Federation).
The tax base for the tax associated with the simplified taxation system is:
Monetary expression of the income of an organization or individual entrepreneur (with the object of taxation in the form of income).
Monetary expression of income reduced by the amount of expenses (with the object of taxation "income minus expenses").
The declaration is submitted in the prescribed form:
on paper;
according to the established formats in electronic form (transmitted via telecommunication channels).
When a declaration is transmitted via telecommunication channels, the day of its submission is the date of its dispatch.
In accordance with Article 346.19 of the Tax Code of the Russian Federation, a calendar year is recognized as a tax period. Reporting periods are:
first quarter;
6 months;
9 months.
Quarterly reporting on the simplified tax system is not submitted. The tax return is submitted only once, at the end of the year. But you need to transfer “simplified” payments quarterly.
The reporting periods for the USNO are the first quarter, six months and nine months of the calendar year. Thus, based on the results of the reporting periods, no later than the 25th day of the month following the reporting quarter, advance payments under the simplified tax system are paid.
So, for 9 months of 2014, an advance payment under the simplified tax system must be paid until October 25th. And for the year - until March 31, 2015 for organizations, and until April 30 for entrepreneurs.
Until March 31, 2014 inclusive, all companies on the simplified tax system must submit simplified tax returns for 2013. Entrepreneurs who use the special regime have a little more time. Merchants are required to report no later than April 30. In the article we will tell you where to submit declarations and how to fill out all its sections line by line.
Let's start with the fact that so far the form of the declaration has not changed. It is still approved by the order of the Ministry of Finance of Russia dated June 22, 2009 No. 58n. The same order approved the official procedure for filling out this reporting form (hereinafter referred to as the Procedure). Organizations submit declarations to the tax inspectorates at their location, entrepreneurs - at their place of residence (clause 1 of article 346.23 of the Tax Code of the Russian Federation).
A special situation is when a company has separate divisions. After all, if such divisions are not endowed with the status of a branch or representative office, it is possible to apply a special regime. But where to submit declarations in this case? Submit reports to the IFTS at the location of the head office of the organization. At the same time, it is necessary to reflect in the declaration general indicators, taking into account separate divisions.
The fact is that separate subdivisions are not separate legal entities (paragraph 21, clause 2, article 11 of the Tax Code of the Russian Federation). Therefore, their performance indicators should form the overall performance of the organization. The Tax Code of the Russian Federation does not provide for a special procedure for compiling and submitting a tax return for a simplified tax for companies that have separate divisions. Therefore, they must draw up a declaration following the general procedure approved by order No. 58n. You need to submit such a declaration only to the tax office at the location of the organization itself. It is not required to send a declaration to the location of separate subdivisions.
As for the reporting methods, there are no strict requirements in this regard. Therefore, facilitators can submit the declaration both on paper (for example, through an authorized representative or by mail), and via the Internet in electronic form.
Simplified tax declaration includes:
- title page;
- Section 1 "The amount of tax paid in connection with the application of the simplified taxation system and the minimum tax payable to the budget, according to the taxpayer";
- Section 2 "Calculation of the tax paid in connection with the application of the simplified taxation system and the minimum tax."
At the top of the title page and each of the sections, indicate the TIN. An individual entrepreneur will see it in the notice of registration as an entrepreneur, which was issued by the Federal Tax Service upon registration. Organizations, in addition to the TIN, need to indicate the checkpoint. These data can be viewed in the notice of registration of a Russian organization.
Also put the page number in the header of the title and each section. Everything is simple here. The title page is page 001, section 1 is page 002, section 2 is page 3.
Now we will tell you how to fill out the declaration line by line. Let's start with the title page.
How to fill out the title page
All simplifiers fill out the title page in the same way. The title indicates the standard data. Let's consider them in order.
Field "Adjustment Number". If the company submits the primary declaration for the past year, put "0--" in the "Adjustment number" field. If the organization corrects the tax declared in the previously filed declaration, indicate the serial number of the adjustment. For example, "1--" if it is the first refinement, "2--" if it is the second refinement, and so on.
Field "Tax period (code)". In this field, enter the code of the tax period for which the declaration is being submitted. It can be determined in accordance with Appendix 1 to the Order. In the case of the annual declaration, the code is "34".
Field "Reporting year". In this field, fill in the year for which the declaration was made. Thus, in the reporting for 2013 in the field "reporting year" it is necessary to put down "2013".
Field "Submitted to the tax authority (code)". In this field, you must reflect the 4-digit code of the inspection to which the organization submits the declaration. In the "Submitted to the tax authority" field, enter the code of the tax office at the place of registration. An individual entrepreneur will find it in the notice of registration as an entrepreneur. Take the organization code from the notice of registration of the Russian organization.
Also, the IFTS code can be determined at the registration address using the Internet service on the official website of the Federal Tax Service of Russia. For example, a company submits reports to the IFTS No. 18 for Moscow. Then you need to fill in the code "7718".
In field "At the location (accounting)" indicate the code for submitting the declaration at the place of residence of the individual entrepreneur or at the location of the organization. Entrepreneurs indicate 120, and organizations - 210 (Appendix No. 2 to the Order).
Four lines "Taxpayer". If the declaration is submitted by an individual entrepreneur, then in the field "Taxpayer" indicate the last name, first name, patronymic in full, without abbreviations, as in the passport. Organizations must indicate the full name that corresponds to the constituent documents (for example, charter, memorandum of association). There can be only one character in each field, an empty field must be left between words. If the company name has a Latin transcription, it must be indicated.
Field "Code of the type of economic activity according to the OKVED classifier".
In this field, enter the code of the type of entrepreneurial activity. This code can be found in the extract from the Unified State Register of Legal Entities (EGRIP), which is issued by the Federal Tax Service. If there is no such extract, then the code can be determined independently by looking at the resolution of the State Standard of Russia dated November 6, 2001 No. 454-st.
Field "Contact phone number". There are no instructions on how to fill in this field in the Order. So you can reflect here essentially any number - both landline and mobile.
Field "On the Pages". This reflects the number of pages on which the declaration itself is drawn up. Always write "003" in this field. This means that the reporting consists of three pages.
Field "With the attachment of supporting documents or their copies". Here, indicate how many documents are attached to the declaration. This includes the power of attorney of the company representative who signed the declaration.
Block “I confirm the accuracy and completeness of the information specified in this declaration”. First you need to put the code "1" or "2". The code "1" is set if the declaration was signed by the head of the company (as a rule, this is the general director) or the entrepreneur himself. Code "2" is set if the reporting is signed by an authorized representative.
Depending on who signs the declaration, four situations are possible.
Situation one. The declaration is submitted by the organization. In the line "last name, first name, patronymic in full" you must specify the last name, first name and patronymic line by line<*>full head of the organization. The personal signature of the head of the organization, certified by the seal of the organization, and the date of signing are affixed.
Situation two. The declaration is submitted by the entrepreneur. It is necessary to affix only his personal signature in the place reserved for signature, as well as the date of signing the Declaration.
Situation three. The declaration is signed by the representative of the taxpayer, who is an individual. For example, it can be the chief accountant of the company. Then in the line "last name, first name, patronymic in full" you need to fill in line by line the last name, first name and patronymic of the representative of the taxpayer in full. The personal signature of the representative of the taxpayer is put, the date of signing, and the name of the document confirming the authority of the representative of the taxpayer is indicated. Usually such a document is a power of attorney.
Finally, fourth situation . When submitting the Declaration, it is filled in by the representative of the taxpayer, who is a legal entity. That is, it is a specialized company. In this case, in the line "last name, first name, patronymic in full" it is necessary to write line by line the full surname, first name, patronymic of an individual authorized in accordance with a document confirming the authority of the representative of the taxpayer - organization, to certify the accuracy and completeness of the information specified in the Declaration.
Further, in the field "name of the organization - representative of the taxpayer" fill in the name of the organization - representative of the taxpayer. The signature of the person, information about which is indicated on the line "last name, first name, patronymic in full" is affixed. This autograph is certified by the seal of a legal entity - a representative of the taxpayer and put the date of signing the declaration.
In the "Name of the document confirming the authority of the representative" field, the name of the document confirming the authority of the taxpayer's representative is indicated.
The rules for filling out Sections 1 and 2 of the declaration depend on which object of taxation the company has chosen (“income” or “income minus expenses”). Let's consider both options.
In both cases, you must first fill out Section 2, and then Section 1. There is one more common point - at the bottom of each of the sections you must sign and sign the declaration. These details must match the similar information on the title page.
How to fill out Section 2 if the object is "income"
In this case, it is not necessary to fill in all the lines of Section 2, but only a part of them. Namely, lines 201, 210, 240, 260 and 280.
Line 201. Here it is necessary to reflect the simplified tax rate. With the object " income" is always charged at a rate of 6 percent. Accordingly, in line 201 it is necessary to write "6-.-".
Line 210 is dedicated to income received during the calendar year. Remember this rule: both sales proceeds and non-sales receipts are considered income. Moreover, the list of non-operating income is open (Article 250 of the Tax Code of the Russian Federation). Also, as part of the income, it is necessary to take into account the received advances.
At the same time, when calculating the simplified tax, the following receipts are not taken into account:
- income named in Article 251 of the Tax Code of the Russian Federation (for example, borrowed funds, amounts received as a pledge or deposit);
- positive sum differences, since simplifiers keep records on a cash basis (clause 3 of article 346.17 of the Tax Code of the Russian Federation);
- positive exchange differences (clause 5 of article 346.17 of the Tax Code of the Russian Federation);
- income in the form of received dividends and interest on state (municipal) securities, from which income tax is paid at rates of 0, 9 or 15 percent.
In addition, income should not include receipts that, by their nature, are not income for the company. That is, those receipts that do not bring economic benefits to it (Article 41 of the Tax Code of the Russian Federation). For example, this is money that was mistakenly credited to the account.
Line 240 "Tax base". Everything is simple here. It is necessary to transfer to this line the indicator reflected above in line 210.
AT line 260
Row 240 x 6 percent
Finally, line 280. This is where the tax deduction should be. Recall that the accrued amount of tax can be reduced to a deduction (insurance premiums and benefits). In this case, no more than 50 percent can be deducted from the amount of tax (advance tax payments).
Special rules apply to entrepreneurs without employees. They can reduce the simplified tax and advances on it by the entire amount of the mandatory contributions to the funds paid for themselves. That is, it is quite possible that the tax will not have to be paid at all (clause 3.1 of article 346.21 of the Tax Code of the Russian Federation).
Be careful: contributions and benefits are taken into account in the period of their actual payment. For example, the company transferred contributions from the salary for December 2013 already in January 2014. Then these payments will affect the amount of the simplified tax for 2014.
How to fill out Section 1 if the object is "income"
As for Section 1, with the object “income”, again, only part of the lines are filled. It is necessary to reflect the data in lines 001, 010, 020, 030, 040, 050, 060 (070).
Line 001. Here it is necessary to reflect the code of the object of taxation. If the company pays simplified tax only on income, the code is "1".
Line 010. Although this line is called the “OKATO code”, you need to write the OKTMO code in it (letter of the Federal Tax Service of Russia dated October 17, 2013 No. ED-4-3 / 18585). The fact is that the OKATO classifier is no longer valid - since 2014, the OKTMO classifier has been used.
Line 020"Budget classification code". For the “income” object, the code is as follows: 182 1 05 01011 01 1000 110. It is this that must be entered in line 020.
Yes, in line 030 it is necessary to reflect the advance payment accrued for the first quarter. This value does not coincide with the amount actually paid at the end of the reporting period. After all, the amount of the tax advance is reduced by a deduction in the form of benefits and contributions.
AT line 040
A similar situation with line 050
Line 060. Here it is necessary to reflect the amount of accrued simplified tax for the year, taking into account the amount of the advance payment calculated for nine months. This line is filled in if the following conditions are met:
Line 260 - line 280 - line 050 >= 0
But what about the reverse situation? That is, when the following inequality is true:
Line 260 - line 280 - line 050< 0
This means that the accrued tax itself (taking into account the deduction in the form of benefits and contributions) turned out to be less than the advance payments paid during the year. In this case, line 060 is not filled out. Instead, the amount of tax to be reduced is written in line 070.
The resulting negative difference (tax reduction) can be:
– offset against arrears on other federal taxes;
– set off against future payments for simplified tax or other federal taxes;
– return to the bank account of the organization.
To do this, apply for a refund or offset.
Example
OOO« Spitfire "applies simplification with the object« income." The company is engaged in the wholesale trade of computers and home appliances, as well as the repair of these products. Address - Moscow, Amurskaya st., 5 (OKTMO code - 45305000). The performance indicators of the organization for 2013 on an accrual basis are shown in the table below.
| Reporting (tax) period | Incomes taken into account when paying simplified tax, rub. | Accrued and paid insurance premiums, rub. | Temporary disability benefits at the expense of the company, rub. | Amount of tax payable (line 2 × 6% - line 3 - line 4), rub. |
| 1 | 2 | 3 | 4 | 5 |
| I quarter | 1 000 000 | 24 000 | 5000 | 31 000 |
| half year | 2 000 000 | 48 000 | 5000 | 67 000 |
| Nine month | 4 000 000 | 72 000 | 10 000 | 158 000 |
| Year | 6 000 000 | 96 000 | 20 000 | 244 000 |
How to fill out Section 2 if the object is "income minus expenses"
In this case, you may need to fill out almost all the lines of Section 2. The exception is line 280. It definitely does not need to be filled out.
Line 201 "Tax rate". With the object “income minus expenses”, as a general rule, the rate is 15 percent of the difference between income and expenses (Article 346.20 of the Tax Code of the Russian Federation). Regional authorities can reduce the 15 percent tax rate for certain types of activities up to five percent. You can specify the specific rate in your region in the legislation of the subject of Russia.
Line 210 is dedicated to income received during the calendar year. It is filled in according to the same rules as companies with the “income” object. That is, income is revenue, advances received and non-operating receipts.
Line 220 about expenses incurred during the calendar year. Remember these rules. The list of expenses that can be recognized during simplification is closed - you can only take into account those expenses that are indicated in paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation.
When calculating the simplified tax, the following types of expenses are not taken into account:
- negative sum differences (clause 3 of article 346.17 of the Tax Code of the Russian Federation);
- negative exchange differences (clause 5 of article 346.17 of the Tax Code of the Russian Federation);
- entertainment expenses and other expenses that are not provided for in paragraph 1 of Article 346.16 of the Code;
- all expenses that are mentioned in Article 270 of the Tax Code of the Russian Federation.
Each of the company's expenses can be officially taken into account only if it simultaneously satisfies the following requirements:
- economically justified;
- documented;
- aimed at generating income.
If at least one of these requirements is not met, the expense will not be recognized (clause 2 of article 346.16, clause 1 of article 252 of the Tax Code of the Russian Federation).
Based on the results of the reporting periods, the loss cannot be written off. The fact is that advance payments are calculated based on the results of reporting periods. And the simplifier has the right to reduce the tax base only on the basis of the results of the tax period (calendar year). This is stated in the letter of the Federal Tax Service of Russia dated July 14, 2010 No. ShS-37-3 / [email protected]
Recognize the loss in the tax base, observing the following rules:
- the loss of previous years can be written off in the current tax period in full. The balance of the unwritten loss can be carried forward (in whole or in part) to any year of the next nine years (for example, if the loss was received in 2012, the last year of its write-off is 2022). If the company has received losses for more than one year, such losses are carried forward to future tax periods in the order in which they were received;
– the size of the loss and its amount, which reduces the tax base in each tax period, must be documented (for example, primary documentation (acts, invoices, etc.), copies of tax returns, a book of income and expenses). Thus, it is necessary to store documents confirming the amount of the loss incurred and the amount accepted for reduction for each year during the entire period of using the right to transfer it.
Losses received when applying other taxation regimes, as well as for the years when the company applied simplified taxation with the object« income”, when calculating the simplified tax, do not accept.
Line 240. Enter your tax base here. Fill in this line if the following condition is met:
Line 210 - line 220 - line 230 > 0
This means that in the current year, income turned out to be more than expenses.
If the company received a loss in 2013, line 240 is not filled out. Instead, fill it line 250.
AT line 260 you need to show the amount of simplified tax accrued for the year. That is, multiply the tax base by the rate. The formula is:
Line 240 x Tax rate (from 5 to 15 percent)
If the company has chosen the “income minus expenses” object, it is imperative to calculate the minimum tax. Compare the amounts received. In the budget, list the tax, the amount of which is greater. To calculate the minimum tax, use the formula:
The minimum tax will have to be paid if (clause 6 of article 346.18 of the Tax Code of the Russian Federation):
1) the amount of the simplified tax for the year, calculated according to the general rules, turned out to be less than the amount of the minimum tax;
2) at the end of the year, the company received a loss (that is, expenses turned out to be more than income).
This minimum tax should be written in line 270.
How to fill out Section 1 if the object is "income minus expenses"
Finally, in Section 1, with the object “income minus expenses”, again, not all lines are filled. Let's go in order.
Line 001. Here it is necessary to reflect the code of the object of taxation. If the company pays a simplified tax on the difference between income and expenses, the code is "2".
Line 010. This line should reflect the OKTMO code. The fact is that the OKATO classifier is no longer valid - since 2014, the OKTMO classifier has been used. It's just that the declaration form hasn't been updated yet.
Line 020"Budget classification code". For the “income minus expenses” object, the code is as follows: 182 1 05 01021 01 1000 110. It is this that must be entered in line 020.
Yes, in line 030 it is necessary to reflect the advance payment accrued for the first quarter. This value coincides with the amount actually paid at the end of the reporting period.
AT line 040 show the advance payment at the end of the six months. Be careful: the indicator in line 040 will be more than actually listed at the end of the reporting period. The fact is that the accrued advance is written in the declaration. And they transfer the payment already minus the previously paid advances.
A similar situation with line 050 dedicated to advance payment for 9 months. The indicator in line 050 will be more than actually listed at the end of the reporting period.
Line 060. Here it is necessary to reflect the amount of accrued simplified tax for the year, taking into account the amount of the advance payment calculated for nine months. It is necessary to subtract the indicator on line 050 of Section 1 from the indicator on line 260 of Section 2. This line is filled in if the following conditions are met:
Line 260 >= line 050 and Line 260 >= line 270
And what if, at the end of the year, the amount of tax was reduced. Then, instead of line 060, line 070 is filled in. Under such circumstances, the inequalities are fulfilled:
Line 050 > line 260 and line 270<= Строка 260
Example. OOO« SpacePower" applies simplification with the object« income minus expenses” and is engaged in activities in the field of sports. The address of the company is Moscow, Shcherbakovskaya st., 57 (OKTMO code - 45314000). Sales revenues are related only to the activities of the fitness center. This means that the conditions for applying the 10% tax rate provided for by the Law of the City of Moscow dated October 7, 2009 No. 41 are met. The performance indicators of the organization for 2013 on an accrual basis are shown in the table below.
Well, a few words about the minimum tax. If at the end of the year the company lists it, then you need to fill in 080 and 090. line 080reflect the BCC of the minimum tax. The code is: 182 1 05 01050 01 1000 110. And in line 090you need to show the amount of the minimum tax.
Bookkeeping and a large tax burden become a stumbling block for those wishing to start their own business. There is a way out that many individual entrepreneurs and small businesses use - a simplified taxation system. Thanks to it, you do not need to pay VAT, income tax, corporate property tax. It will be necessary to report and pay contributions quarterly to the Pension Fund and the Social Insurance Fund. And at the end of the year - fill out a tax return under the simplified tax system.
Until 2013, individual entrepreneurs used the USN based on a patent. Starting this year, there are two different, independent taxation systems: STS and PSN (patent taxation system). Now the entrepreneur can choose what is more profitable for him: to pay tax or the cost of a patent. If desired, both can be combined in activities on the basis of a letter dated February 13, 2013 No. 03-11-09 / 3758.
Also, changes to the simplified taxation system were introduced by the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”. Organizations applying this special regime are required to keep accounting records. Individual entrepreneurs are still exempt from this obligation.
The tax return form for the USN 2013 consists of a title page and two sections. We will figure out in order how to fill out the report correctly and without errors.
If we provide the declaration for the first time and have not yet made mistakes, there is no need to put the correction number. The tax period always has the code 34, because We report once a year. But in the event of liquidation or reorganization of the company, we will put 50. The same code will be needed if we “fly off” the simplified code. In what cases can this happen? Either this is a voluntary decision, or it is a loss of the right to apply this type of taxation. It occurs in the following cases:
If at least one of these circumstances takes place, then you can forget about the simplified tax system. In this case, it will be necessary to notify the tax office without fail no later than the 15th day of the month following the quarter in which this right has been lost. Otherwise, the organization will be fined 5,000 rubles.
Let's get back to filling out the title page. The code for the location of the account for individual entrepreneurs is 120, for organizations - 210. We indicate the type of economic activity in accordance with the constituent documents. We will also inform the regulatory authority who will guarantee the accuracy of the information specified in the declaration: the taxpayer himself or his representative.
Let's move on to the second section. In line 201, you must specify the tax rate. When applying the object of taxation, income minus expenses, the rate will be 15%. Income can be reduced by the amount of expenses, which we indicate in line 220.
What is income for this taxation system? All cash receipts from entrepreneurial activities, except for targeted financing (for example, reimbursement of benefits from the social insurance fund) and dividends on which taxes were paid by a withholding agent. A complete list of income not taken into account for taxation can be found in Article 251 of the Tax Code of the Russian Federation.
Incomes received in accordance with paragraphs 3 and 4 of Article 284 of the Tax Code of the Russian Federation are not included in the object of taxation of the simplified tax system, but are subject to income tax in the manner established by Ch. 25 of the Tax Code of the Russian Federation. And for individual entrepreneurs are not included in the taxable base: winnings, interest income on deposits in banks. That is, those incomes on which personal income tax should be paid.
Income is considered received as soon as the funds from the buyer are on your current account or at the cash desk. Non-operating income is also taxed.
The expenses for which the tax base can be reduced are also strictly defined by law. The moment of their recognition in accounting is the date of actual payment. All expenses, in accordance with article 346.16 of the Tax Code of the Russian Federation, are divided into: material, expenses for paying the cost of goods for further sale, for paying all contributions, expenses for the acquisition of fixed assets and related costs for them in the future.
With an unfortunate set of circumstances, a loss could have formed in previous years. It can be reflected in line 230, thereby reducing the tax base. Loss is the excess of expenses over income. If you released this moment, then this figure can be put in the accounts for any subsequent year, for nine years. Imagine that there were several unprofitable periods, then the transfer will be carried out in the order in which they were received.
If your object of taxation is only income, then the tax rate will be 6%. Note that at this rate, you do not need to fill out line 220 of the report. And the base (p. 240) will then be equal to 210. But still, it is possible to reduce tax deductions in this case. When paying insurance premiums against accidents, temporary disability benefits (three days at the expense of the employer), contributions to compulsory health insurance, to the pension fund, we have the right to reduce the base, but deduct from it no more than 50% of the total amount. And one more thing: all these contributions must actually be paid before the end of the tax period.
And the tax base for the 15% rate (the object of taxation is income minus expenses) will be calculated as the difference between lines 210 and 220, and if necessary, also 230.
As mentioned earlier, when expenses exceed income, there is a loss. We will reflect it in line 250. If we received a loss for the reporting period, this does not mean that nothing will need to be paid. In this case, we transfer the minimum amount to the budget, which is taken at the rate of 1% of the total income received for the tax period, reflected in line 210.
It is very important to consider that the BCC for the calculated and minimum tax are different!
When making a profit for the reporting period, we put the amount of the calculated tax in line 260. One more nuance. Even if you have received tax payable, line 270 cannot be left empty. You still need to calculate the tax minimum.
After completing section 2, let's move on to the final - the first. To begin with, we will reflect the advance payments that were made in the tax period. We fill in lines from 030 to 050 of the USN 2013 form. These are the amounts that are transferred to the budget no later than the 25th day of the first month following the expired reporting period (first quarter, six months, 9 months).
Even if you have not paid advances, you need to calculate them and show them in the declaration. Unfortunately, penalties in this case cannot be avoided. But if you had a loss, you do not need to pay advance payments from it. For the corresponding tax period, we set 0.
Now we can calculate the value of line 060. For the object of taxation "income", it is filled in if the calculated amount of tax (p. 260) is more than the amount of insurance premiums paid (p. 280) and the advance payment based on the results of nine months of the reporting period (p. 050) or equal to lines 280 and 050;
The amount of tax payable is calculated by the formula:
line 060 = 260 - 280 - 050 (>= 0).
For the object of taxation "income minus expenses", line 060 is filled in if two conditions are met simultaneously:
Subject to these conditions, line 060 is calculated by the formula:
060 = page 260 section 2 – page 050 section 1
The amount of tax to be reduced for the tax period (line 070) - indicates the tax amount that is paid in connection with the application of the simplified tax system, to be reduced for the tax period.
The value in line 070 for the object of taxation is income, according to the formula:
070 = p. 050 - (p. 260 - p. 280)
Please note: This line is filled in if the difference between the indicators for line codes 260, 280 and 050 is less than zero.
For the object of taxation "income minus expenses" according to the formula:
070 = page 050 – page 260
But subject to the following conditions:
If the calculated tax for the tax period is less than the minimum, then the value of line 070 will be equal to line 050. When paying the minimum tax, we put the corresponding CCC code and the amount payable calculated in the second section.
You can download the tax return for the simplified tax system.
CBC for tax payment
182 1 05 01011 01 1000 110 - for those who have chosen income as an object of taxation.
182 1 05 01021 01 1000 110 - for those who have chosen income reduced by the amount of expenses as an object of taxation.
182 1 05 01050 01 1000 110 - the tax minimum credited to the budgets of the constituent entities of the Russian Federation.
We submit the declaration to the tax authority in person, or with an authorized representative, or by registered mail with a description of the attachment.
Download the new single tax declaration form for the USN for 2016-2018. Sample declaration in MS Excel
The current USN declaration for 2018 (for a single tax) approved:
Order of the Federal Tax Service of Russia dated February 26, 2016 N ММВ-7-3/ [email protected]"On approval of the form of the tax declaration for the tax paid in connection with the application of the simplified taxation system, the procedure for filling it out, as well as the format for submitting the tax declaration for the tax paid in connection with the application of the simplified taxation system in electronic form."
Tax return form for the simplified tax system (for a single tax) for 2016-2018.
Download a sample declaration form in MS Excel >>
This sample tax return form USN online accounting and accounting programs BukhSoft fill in automatically.
Download the single tax declaration form for the USN for 2015
Declaration on the simplified tax system for 2015 (for a single tax) approved:
Order of the Federal Tax Service of Russia dated 04.07.2014 N ММВ-7-3/ [email protected]"On approval of the form of the tax declaration for the tax paid in connection with the application of the simplified taxation system, the procedure for filling it out, as well as the format for submitting the tax declaration for the tax paid in connection with the application of the simplified taxation system, in electronic form" (Registered in the Ministry of Justice of Russia on 12.11 .2014 N 34673)
Tax return form for the simplified tax system (for a single tax) for 2015
Download a sample declaration form in MS Excel >>
This sample of the USN tax return form for a single tax is automatically filled out by the BukhSoft and Bukhsoft Online program.
Formation of a single tax declaration in electronic form
Federal Tax Service of Russia by order of July 4, 2014 N MMV-7-3 / [email protected] approved the electronic reporting file format. The version number of this format is 5.04, part XXX.
See the order “On Approval of the Tax Return Form for Tax Paid in Connection with the Application of the Simplified Taxation System, the Procedure for Filling It Out, and the Format for Submitting the Tax Declaration for Tax Payable in Connection with the Application of the Simplified Taxation System in Electronic Form” (Registered in Ministry of Justice of Russia 12.11.2014 N 34673).
Reporting period, deadlines for filing a tax return for a single tax
The declaration is submitted at the end of the tax period organizations to the tax authorities at the place of its location no later than March 31 the year following the expired tax period; individual entrepreneurs- to the tax authorities at your place of residence no later than April 30 year following the expired tax period.
Instructions for filling out the USN declaration for a single tax
In the reporting module of the Bukhsoft Online service, the simplified tax return for a single tax is filled out
The simplification report in Bukhsoft Online can also be filled out “according to the sample”. To do this, you need a file with a sample of the USN Declaration (xml format), which is loaded into cloud accounting by clicking the "Download from file" button.
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