One of the advantages of the STS is the simplest reporting to the Federal Tax Service. It is rented once a year and consists of a declaration according to the simplified tax system. Since 2015, it has been issued using a new form.
It is necessary
- - a new declaration form for the simplified taxation system of 2014;
- - data on the income received;
- - data on the expenses incurred;
- - information about paid insurance premiums for employees and individual entrepreneurs.
Instructions
Step 1
In 2016, companies and entrepreneurs must submit a report on the simplified taxation system for 2015. To do this, you need to use a new form approved by order of the Federal Tax Service of Russia dated 04.07.2014 No. ММВ-7-3 / 352 @.
Step 2
The new declaration form differs in that it contains separate sections for those who apply the "STS-income" and "STS-income minus expenses". You need to fill in only those that are applicable to the tax regime used. You do not need to hand over blank sheets.
Step 3
The title page (section 1.1) contains general information about the taxpayer - company name (full name of individual entrepreneur), TIN, KPP, main OKVED code, contact phone number, tax authority code. It must be signed and stamped.
Step 4
Also, a new section 3 has appeared in the declaration, which must be filled out by those taxpayers who received funds within the framework of budget financing, targeted programs, etc. The rest of these sheets are not filled in.
Step 5
If you use the simplified tax system with an object of income, then you need to provide the completed sections 1.1 and 2.1. Section 2.1. according to the new rules, not only the final, but also the initial data for calculating advance payments for each quarter and the single tax of the simplified tax system are indicated. Also, here you need to indicate the amounts to be reduced that are involved in the calculations.
Step 6
Initially, go to filling out section 2.1., Since the data contained in it will form the basis for filling out section 1.1. Indicate your status on line 102. Its value will be equal to 1 if you are submitting a report for a company or an entrepreneur with employees; 2 - provided that you are an individual entrepreneur without employees.
Step 7
In the following lines, indicate the amount of income for each quarter on an accrual basis (1 quarter, half a year, 9 months, year). Next, indicate the amount of accrued advances. To do this, the amount of income must be multiplied by the tax rate of 6%.
Step 8
In lines 140-143, indicate the amount of the tax deduction due. This is the amount of insurance premiums for employees and individual entrepreneurs. The amount should be no more than 50% of the calculated advance payments. But if you are an individual entrepreneur without employees, then it can be 100% of the amount of the advance. The insurance premiums themselves paid for each quarter are indicated separately.
Step 9
Section 1.1. specify OKTMO. Then calculate the amount of the advance payable (or decrease) for the first quarter, six months, 9 months and a year.
Step 10
Payers with the object "income minus expenses" hand over sections 1.2. and 2.2. Filling out should start from section 2.2. Here the amount of income and expenses received for each quarter is indicated on an accrual basis. If possible, the tax base for the previous year is indicated.
Step 11
Next, calculate the tax base for each period. To do this, subtract the amount of expenses for these periods from the amount of income for the quarter, six months and 9 months. You can deduct the amount of losses from the amount of the calculated annual tax.
Step 12
Next, indicate the applicable tax rate (it varies from 5 to 15%) and calculate the amount of the accrued advance payments. You also need to calculate the amount of the minimum tax (even if you will not pay it). To do this, multiply the amount of income (without deducting expenses) by 1%.
Step 13
Section 1.1. register OKTMO. Then calculate the amount of advance payment (or reduction) for the first quarter, six months, 9 months. Depending on the results of the calculations, indicate the size of the annual tax payable, or the minimum tax.
Step 14
If you did not have income, you must put dashes in the corresponding lines. Then the declaration will be zero. But it must be provided on time to avoid fines.
