So, let's look at the main changes to the simplified tax system in 2015.

Income limits for the transition and application of the simplified tax system have been increased

In 2015, the income limit for the transition to a simplified taxation system ( 45 million) and for the application of the simplified tax system ( 60 million) must be multiplied by a new coefficient of 1.147. The indicator was approved by order of the Ministry of Economic Development of Russia dated October 29, 2014 No. 685.

Thus, to stay on the simplified tax system in 2015, the company must comply with the annual income limit of 68.82 million rubles (60 million rubles × 1.147).

To switch to the simplified tax system from 2016 income for the nine months of 2015 should not exceed 51,615 thousand rubles (45 million rubles × 1.147).

LIFO method canceled

From January 1, 2015, the LIFO method for determining the cost of written-off materials or goods was excluded from the Tax Code of the Russian Federation. To write off the cost of goods and materials on the simplified tax system, there are only three methods left:

Therefore, in the accounting policy it is necessary to choose a different method. The value of balances as of January 1, 2015 does not need to be recalculated; they must be written off according to the new rules.

To bring accounting closer together, it is worth choosing the same valuation method as in accounting. Moreover, the methods can be combined using different methods for different groups of raw materials.

A company that plans to reduce its tax burden should choose a method that allows them to write off more expenses. In an environment of rising prices, the FIFO (first in, first out) method is unprofitable. It should be used in the opposite situation - if the company wants to reduce losses.

The average cost method is convenient for a large assortment of goods. The advantage is that the company will write off the average cost.

The inventory unit method allows you to account for goods at the actual purchase price. But it is worth using if companies can track which batch the goods are sold from.

A new declaration form for the simplified tax system has been approved

Starting with reporting for 2014, simplified companies will have to report using a new form. The new form of declaration under the simplified tax system was approved by the Federal Tax Service of Russia by order dated 04.07.14 No. ММВ-7-3/

Companies must now fill out different sections of the declaration depending on the selected tax object:

In sections 2.1 and 2.2 of the new form, it is necessary to enter indicators for calculating tax on an accrual basis for each reporting period - the first quarter, half a year, nine months. That is, with the object “income” - income and payments (contributions, benefits) that reduce tax. And with the object “income minus expenses” - income, expenses and losses.

Previously, tax authorities could not find out from reporting whether companies calculated advances correctly. Therefore, they requested a book of income and expenses to compare the figures for the reporting period. There should be fewer questions now.

In addition, in the reporting you can set the tax rate of the simplified tax system for each reporting period. This is necessary if the company paid advances at one rate for a year, and then moved to another region, where regional authorities established a preferential rate.

A new section 3 has appeared in the declaration under the simplified tax system. It is filled out only by budgetary and charitable organizations that report on the use of targeted funds. Previously, such companies submitted sheet 7 of the income tax return (letter of the Ministry of Finance of Russia dated July 4, 2013 No. 03-11-06/2/25803).

By the way, 2015 will be a turning point for small businesses operating on the simplified tax system. After all, on January 1, the norms of the Tax Code of the Russian Federation came into force, obliging tax reporting to be submitted only in electronic form. Since 2015, there have also been changes to the law on insurance contributions, according to which many employers will have to report to the Pension Fund and the Social Insurance Fund via the Internet. For details, see the article What reports must be submitted in 2015 under the simplified tax system.

Simplified companies and entrepreneurs will pay property tax on the cadastral value

As a general rule, simplified companies are exempt from property tax. An exception in 2015 was established for owners of retail and office premises. They will pay tax on the cadastral value. Simplified businessmen do not pay property tax on the value of fixed assets that they use in business. But starting from the new year, real estate, the base for which is determined as the cadastral value, does not qualify for the benefit.

Companies have the right to reduce sales tax

From 2015, some companies operating in Moscow, St. Petersburg and Sevastopol will pay a trade tax. If these companies apply the simplification, the tax payable (regardless of the object) can be reduced by the fee paid. But only on condition that the company has submitted a notification to the inspectorate about the transition to paying the trade tax.

It is not yet clear how the company will report the trade tax in its declaration. As we found out, officials will change the reporting.

In April 2014, a law was passed that made changes to the Tax Code. The amendments affected a number of issues relating to companies using the simplified tax system, UTII, etc. Many innovations came into force this year, while others are expected later. Thus, changes to the simplified tax system regarding the payment of property taxes will take effect from January 1, 2015. The amendments have already caused a lot of noise in the business community. Let's take a closer look at what these changes are and who they will affect first.

So, Federal Law No. 52 dated April 2, 2014. introduced amendments to the first and second parts of the Tax Code. Thus, Article 346.11 of the Tax Code, which concerns the payment of taxes by companies using the simplified tax system, has changed. In particular, from January 1, 2015, such organizations will have to pay a tax on real estate, the tax base for which is determined as their cadastral value (for the rest of the property they are exempt from taxes, as before).

That is, as you can see, in paragraph 2 of Art. 346.11 introduced small but significant changes that must be taken into account starting in the new year. However, in order not to create panic among entrepreneurs and especially small businesses, it should immediately be clarified that changes to the simplified tax system since 2015:

• will not affect all regions, but only those in which a tax on the cadastral value of real estate has already been paid. Among these regions: Moscow and the Moscow region, as well as the Kemerovo and Amur regions;
• will depend on whether the taxable object is on the list of real estate, the basis for which is the cadastral value;
• will affect large real estate used for shopping centers, administrative and business buildings, public catering, etc. (for Moscow, for example, a tax is imposed on real estate - over 5 thousand sq. m.).

Thus, it is clear that not all regions will be required to pay taxes under the simplified tax system from 2015 with changes, and not every property owned by a company can be considered a taxable object. That is, as you can see, small businesses are unlikely to be affected by changes to the simplified tax system in 2015.

What is the difference between the simplified tax system and other tax regimes?

The simplified taxation system is a special tax regime that can be applied by both legal entities (LLC and JSC) and individual entrepreneurs. To switch to it (even when created), a company must write a corresponding application to the Federal Tax Service. At the same time, a simplified regime can be applied if a number of conditions are met (income, number of employees, etc.), and if they are violated, the right to apply the simplified tax system is automatically lost.

The simplified tax system, as is known, or rather the simplified tax rate, is of two types, depending on the object of taxation:

• 6% - income;
• 15% - income minus expenses.

Moreover, in both cases, accounting and taxation are significantly simplified; in fact, this is the meaning of such a system, which was introduced in Russia in 2002. For example, you can simply keep a book of income and expenses, etc. However, a number of responsibilities still remain: payment of contributions to extra-budgetary funds, etc. Here is a list of reports that an LLC needs to prepare under the simplified tax system:

• declaration according to the simplified tax system (to the Federal Tax Service);
• 2-NDFL (in the Federal Tax Service);
• information on the average number of employees (in the Federal Tax Service);
• book of income and expenses (in the Federal Tax Service);
• RSV-1 (in the Pension Fund of Russia);
• personalized accounting - in the Pension Fund of Russia;
• Form-4 FSS (in FSS);
• balance sheet (to Goskomstat).

We also remind you that at the moment companies that use the simplified taxation system (clause 2 of Article 346.11 of the Tax Code of the Russian Federation):

• exempt from income tax (with the exception of the tax that is paid on taxable income (according to paragraphs 3 and 4 of Article 284 of the Tax Code of the Russian Federation);
• exempt from corporate property tax;
• are not considered taxpayers for VAT (with the exception of the tax on the import of goods into the territory of Russia, etc., as well as the tax paid in accordance with Article 174 of the Tax Code of the Russian Federation).

As you can see, in 2015 the simplified tax system will undergo changes that relate to exemption from property tax for organizations.

USN changes since 2015 - what you need to know about property tax

However, if your company may still be subject to changes in the simplified tax system in 2015, we will tell you in more detail what property tax is. So, property tax refers to regional taxes (details in Chapter 30 of the Tax Code of the Russian Federation), which are established by the constituent entities of Russia independently in accordance with the code (Article 372 of the Tax Code of the Russian Federation).

It is also worth noting that since 2014, the so-called cadastral value was introduced when determining the tax base of real estate, which applies to its individual types (Federal Law No. 307 of November 2, 2013). Previously, the tax base was determined only as the average annual value of property. As we noted earlier, such real estate includes:

• buildings of administrative and business centers (if 20% of the premises are used for offices, etc.);
• buildings of shopping centers (if 20% of the premises are used for trade, catering, personal services);
• non-residential premises (used for offices, trade, catering, etc.).

The tax on such special property is paid by the owner company to the budget of the constituent entity of Russia (where the object is located) in advance. The amount of the tax payment is calculated as the product of the tax rate (which is valid in the subject) and? cadastral value of real estate. It must be said that if the cadastral value is not approved for the taxable object, then the tax base is taken as zero (clause 14 of Article 378.2 of the Tax Code of the Russian Federation).

At the same time, the tax rate for the constituent entities of Russia cannot exceed 2.2% (clause 1 of Article 380 of the Tax Code of the Russian Federation). As for the tax rate at which the tax base of the cadastral value is determined, maximum values ​​have also been determined for it, which should not be exceeded:

• for Moscow:
  • 1.5% - in 2014;
  • 1.7% - in 2015;
  • 2% - in 2016 and subsequent years.

• for other subjects of Russia:
  • 1% - in 2014;
  • 1.5% - in 2015;
  • 2% - in 2016 and other years.

To find out more specifically about special real estate objects and their cadastral value for Moscow, you need to refer to Moscow Law No. 64 of November 5, 2003. “On the property tax of organizations” and to the website of the Federal Service for State Registration, Cadastre and Cartography. Thus, for the capital, Law No. 64 establishes the following tax rates relating to special real estate objects, the tax base of which is determined as their cadastral value.

Many rules for the use of simplified tax laws have changed since January 1. The income limits that allow you to remain in the special regime have increased. Some companies now have an obligation to pay property taxes. And everyone who has “income minus expenses” at the facility received the right to write off more expenses. Let's figure it out in order.

New income limits

For 2015, the deflator coefficient by which revenue limits should be indexed for simplification is 1.147 (Order of the Ministry of Economic Development of Russia dated October 29, 2014 No. 685). Thus, companies whose income falls within 68,820,000 rubles can remain on the simplified tax system during 2015. (RUB 60,000,000 × 1.147).

Companies planning to switch to a simplified system from 2016 must ensure that income for the nine months of 2015 amounts to a maximum of 51,615,000 rubles. (RUB 45,000,000 × 1,147). True, the Tax Code of the Russian Federation states that this 45 million limit must be indexed no later than December 31 of the current year by the deflator coefficient for the next calendar year. From this we can conclude that for the transition to a simplified system from 2016, the limit is 45 million rubles. must be multiplied by a larger coefficient that officials will set for 2016. But such an approach will certainly lead to controversy. After all, the Ministry of Finance believes that the deflator in force for the current year should be used (letter dated March 24, 2014 No. 03-11-06/2/12708). And in 2015 it is 1.147.

Property tax

Since 2015, organizations using the simplified tax system must pay property tax on real estate, the tax base for which is the cost (clause 2 of article 346.11 of the Tax Code of the Russian Federation). The company becomes obligated to pay this tax if three conditions are simultaneously met. First, the company owns an administrative, business or shopping center, or premises therein or non-residential premises used for offices and trade. Secondly, in the region where this object is located, the Law on property based on the cadastral value of real estate is in force. And third, the company’s real estate is included in a special list approved by regional authorities (Article 378.2 of the Tax Code of the Russian Federation).

LIFO canceled

Simplified companies can no longer write off goods using the LIFO method when calculating taxes. Legislators abolished it in order to bring tax accounting closer to accounting. After all, this method has not been used in accounting for a long time. Therefore, companies that assessed goods in this way in 2014 must choose one of the three remaining (subclause 2, clause 2, article 346.17 of the Tax Code of the Russian Federation, as amended by Federal Law No. 81-FZ of April 20, 2014):

At the cost of the first in time of acquisition (FIFO);

At average cost;

By unit cost.

There is no need to recalculate the balances of goods that are listed in the company’s records as of January 1. In 2015, they need to be written off according to new rules, which the company needs to approve in its accounting records.

Interest rates are no longer standardized

Companies using the simplified tax system since 2015 with the object “income minus expenses” have the right to fully include interest on loans and borrowings in the tax calculation. They need to be standardized only if the parties to the agreement are interdependent and transactions (loan agreements) concluded between them are recognized as controlled (clause 2 of Article 269 of the Tax Code of the Russian Federation).

In the simplified form, interest must be included in expenses according to the same rules as when calculating (clause 2 of article 346.16, article 269 of the Tax Code of the Russian Federation, letter dated June 11, 2013 No. 03-11-11/21720). Since 2015, the rule on interest rate regulation has been abolished for companies on the common system. Accordingly, simplified companies do not need to use it. Moreover, this also applies to contracts concluded before 2015. Interest accrued on these contracts starting January 1 can be expensed in full on the date it is paid to the lender.

Compensation can now be written off

Firstly, on agents and commission agents acting on their own behalf.

Secondly, on developers.

Thirdly, for forwarders who include only intermediary fees in their income.

The new rule is effective from January 1. Despite this, the Federal Tax Service informed us that for the first time, intermediaries will need to hand over the log book only at the end of the first quarter. That is, the deadline will be April 20.

Not a single year goes by without changes. 2015 also brought its own changes to the simplified tax system. Let's talk about the main changes to the simplified tax system in 2015.

New income limits

Based on the order of the Ministry of Economic Development of Russia No. 685 dated October 29, 2014, for 2015, the size of the deflator coefficient by which revenue limits are indexed under the simplified tax system is 1.147. This means that the opportunity to work under the simplified tax system is available to those companies whose income does not exceed 68.82 million rubles (in 2014, the limit was 64.02 million rubles).

Property tax

Based on clause 2 of Art. 346.11 of the Tax Code of Russia in 2015, organizations became obligated to pay property tax on real estate (the tax base for calculating the tax is the cadastral value).
Strictly speaking, only those companies that satisfy three conditions will pay tax:

• the presence of an administrative and business center, a shopping center or non-residential premises that is used for trade and offices;
• the property is located in the region where the law on payment of property tax on the cadastral value of real estate applies;
• The enterprise's real estate is included in a special list approved by regional authorities.

LIFO is no more

In order to bring tax accounting as close as possible to accounting, companies operating on the simplified tax system were prohibited from writing off goods using the LIFO method as part of tax calculations. Accounting has long since parted ways with LIFO, now it's time to do the same in tax accounting.

Currently, the company has three ways to evaluate goods:

• FIFO method;
• average cost method;
• unit cost method.

There is no longer any rationing of interest on loans

Since 2015, companies operating under the simplified tax system under the “income minus expenses” system have the right to include interest on loans and credits in full in tax calculations.

Rationing is now mandatory only when there is interdependence between the parties to the contract and the transaction is recognized as controlled.

Compensation can now be written off

The simplified taxation system allows you to include the entire list of payments that are used as part of the calculation of income tax.

Since 2015, the list of labor costs has been supplemented with severance pay provided to an employee as part of the termination of an employment contract by agreement of the parties. Thus, accounting for such payments can also be made on the simplified tax system.

In this case, it is necessary that they appear in the text of the employment contract or on the pages of a separate agreement (including on termination of the employment contract), as well as a local act (for example, provisions on remuneration).

Using a VAT return

Since 2015, companies that work on the simplified tax system and issue VAT invoices during their work have an obligation to reflect data in the VAT return.

For this purpose, the new declaration has been supplemented with Section 12. The declaration is submitted electronically. Unsubmitted reports or reports submitted on paper are grounds for blocking the account by the tax authority.

And it is the second most common in small businesses.

Its undeniable advantages are the absence of the need to pay income tax; previously there was no need to pay property tax, but from the beginning of this year (2015) a property tax was introduced on the simplified tax system.

Another advantage is minimal accounting reporting compared to OSNO.

As is clear from the above, this is a special regime for small and medium-sized enterprises aimed at reducing financial statements and reducing the amount of the tax itself.

But still, let’s move on from the advantages of the simplified tax system to a more detailed consideration of this topic:

Taxation restrictions of the simplified tax system

Before moving directly to the simplified taxation system itself, it is worth considering cases in which the use of:

Limitations of the simplified tax system by type of activity

1. Banking services (operation of banks);
2. Insurance services (work of insurance organizations);
3. Operation of private pension funds;
4. Lawyer services;
5. Notary services;
6. Operation of investment funds;
7. Business related to trading in shares and other securities;
8. Mining;
9. Gambling business.

Limitation of the simplified tax system for physical indicators

There are also statutory restrictions of the simplified tax system on physical indicators:

1. Lack of branches. If you have branches in other cities, then you are prohibited from applying the simplified tax system;
2. Unified Agricultural Tax payers. If you are a payer of the single agricultural tax, then you cannot apply the simplified tax system;
3. The cost of fixed assets does not exceed 100,000,000 rubles. Beginners and small businesses may not worry too much about this point, since the units have a cost of fixed assets of 100 million rubles;
4. The income limit for the simplified tax system is RUB 68,820,000. If, while being subject to the simplified tax system in 2015, the specified income limit is exceeded, the organization automatically falls out of the simplified tax system;
5. The income limit for switching to the simplified tax system is limited to RUB 51,615,000. This applies to organizations; there is no limit set for individual entrepreneurs;
6. SSC (average headcount) is 100 people, when you have more than 100 people on your staff, then you also do not have the right to use the simplified tax system.

This is what concerns the restrictions on the application of the simplified tax system. For obvious reasons, 99% of people who read this article do not fall under the restrictions, so we continue to analyze further.

How can I switch to the simplified tax system?

You can switch to the simplified tax system only from a new reporting period. The reporting period for the simplified tax system is considered to be a calendar year, so you need to submit to the Federal Tax Service (tax) Inspectorate a notice of the transition to the simplified tax system by December 31.

There are situations in which you can switch to the special simplified tax regime without waiting for the start of the next calendar year.

Let's consider when you can switch to the simplified tax system without waiting for the end of the calendar year:

1. Newly registered individual entrepreneurs and LLCs. Within 30 days, organizations and entrepreneurs can switch to this taxation system without any problems. To do this, you need to submit a tax notification about the application of the simplified tax system (the notification can be submitted immediately with documents for registration (individual entrepreneur or LLC) or within 30 days from the date of registration);
2. In case of closure of an activity falling under UTII. If you have stopped using (closed) activities that are subject to the UTII tax, then the law allows you not to wait for the new tax period and switch to the simplified tax system immediately. This is called a forced transition to the simplified tax system;
3. Exceeding the physical indicators of the UTII tax. On the tax on its application and some of the restrictions are related to the excess of physical indicators (retail area 150 sq.m., public catering 150 sq.m., vehicle fleet 20 cars, rental space 500 sq.m.). If you have exceeded the physical UTII indicators, then you can switch to the simplified tax system without waiting for the end of the year.

In all other cases, you will have to wait until the end of the year and only then will you be able to switch to the simplified tax system.

Now let’s look at what types of regimes are available for the simplified tax system

Tax regimes of the simplified tax system

Now I will tell you about the tax regimes of the simplified tax system. Yes, you heard right, the fact is that there are several of them and you can choose any of them.

You should approach the choice of simplified taxation system mode responsibly, since if you choose one of them, you will be able to change to another only from the next calendar year.

There are only two tax regimes of the simplified tax system:

• USN Income (6%). The amount of tax paid is 6% of your total turnover;
• Simplified Taxation System Income minus expenses (15%). The amount of tax paid is 15% of the net profit of the enterprise.

Formula for calculating the simplified tax system

STS formula Income 6%

As I said above in the text, the tax amount is 6% of the total turnover of the business that is subject to this taxation:

simplified tax system Income = income * 6% where:

Income = the amount of total income of the entrepreneur (non-cash + cash receipts);

6% is the amount of tax that must be paid to the budget.

STS formula Income minus expenses 15%

The simplified tax system income minus expenses formula is as follows:

Simplified Taxation System Income minus expenses = (organization's income - expenses) * 15% where:

The organization's income is the total amount of income (cash + non-cash);

Expenses are all expenses incurred by the organization in the course of its activities.

IMPORTANT! Expenses must be confirmed by primary documents (invoices, invoices, acts, checks, consumables).

Minimum tax simplified tax system

There is a limitation on the taxation of the simplified tax system that relates to the tax regime of the simplified tax system Income minus expenses. Regardless of how many expenses you incur and what profit you make (and possibly at a loss), the amount of the simplified tax system cannot be less than 1% of total income.

For example:

The organization's income is 120,000 rubles, the organization's expenses are 150,000 rubles.

The amount of the simplified tax system = (120,000-150,000)*15% = 0, then the minimum tax of the simplified tax system comes into effect: 1% = 120,000*1% = 1200 rubles.

That is, despite the fact that you worked at a loss, you will have to pay 1% in any case; in our example, the minimum tax amount will be 1,200 rubles.

The amount of the simplified tax system cannot be less than 1% of the total turnover - this is IMPORTANT to understand, so as not to have problems with the tax authorities, do not miss this moment.

Tax period of the simplified tax system

For taxation under the simplified tax system, regardless of the form of tax (USN 6% or USN 15%), the tax period is a calendar year.

Tax reporting simplified tax system

Deadline for submitting the simplified tax system declaration

1. The deadline for submitting the simplified tax system for individual entrepreneurs is April 30 of the year following the reporting year;
2. The deadline for submitting the simplified tax system for LLCs is March 31 of the year following the reporting year.

KUDiR and balance sheet on the simplified tax system

1. . If you have an individual entrepreneur, you are required to keep a book of income and expenses. There is no need to register and submit the book to the tax office, but if audited, it may be requested and you will be required to provide it;
2. . If you have an LLC and not an individual entrepreneur, then you are less fortunate and will need to maintain a balance sheet.

What are the taxes of the simplified tax system?

Despite the fact that the simplified tax system is due once a year, it must be paid quarterly:

1. Advance payment for the first quarter - payment for the first quarter must be made before April 25;
2. Advance payment for half a year - payment for half a year must be made before July 25;
3. Advance payment for 9 months - payment must be made before October 25;
4. Payment per year. At the end of the year, payment must be made by April 30 for entrepreneurs and by March 31 for organizations.

Accepting cash at the simplified tax system (cash desk)

As for accepting cash using the simplified tax system:

1. Cash register (KKM). The presence of a cash register on the tax system of the simplified tax system is mandatory; the cash register must have a fiscal memory and be registered with the tax office in the manner prescribed by law. The cash register is used in all cases of accepting cash except in the service sector;
2. Strict reporting forms (SSR). If you provide services, then when accepting cash it is necessary.

Fines and liability on the simplified tax system

1. Late payment of advance payments of the simplified tax system. There is no penalty for such an offense. The only thing is that you will be charged a penny in the amount of 1/300 of the Central Bank refinancing rate.
2. Late payment of the annual tax simplified tax system. In case of late payment of the annual tax, up to 20% of the annual tax payable may be incurred.

Property tax on the simplified tax system

And at the end I want to write an innovation for 2015. Organizations subject to the simplified tax system must pay property tax starting this year. It is necessary to pay property tax only on that which is included in the cadastral lists.

Entrepreneurs were bypassed by this law and do not have to pay property tax while being subject to the simplified taxation system (IP).

Currently, many entrepreneurs use this Internet accounting to switch to the simplified tax system, calculate taxes, contributions and submit reports online, try it for free. The service helped me save on accountant services and saved me from going to the tax office.

The procedure for state registration of an individual entrepreneur or LLC has now become even simpler. If you have not yet registered your business, prepare documents for registration completely free of charge without leaving your home through the online service I have tested: Registration of an individual entrepreneur or LLC for free in 15 minutes. All documents comply with the current legislation of the Russian Federation.

That’s probably all I wanted to tell you about the simplified tax system. If you have any questions, then welcome to my VK group"