The special tax regime "Simplified taxation system" (USN) is established by Chapter 26.2 of the Tax Code of the Russian Federation, which entered into force on January 1, 2003. The essence of the simplified tax system is that taxpayers pay a tax that replaces a number of the general taxation system.
Instructions
Step 1
Switch to the simplified tax system if the average number of employees of an organization or individual entrepreneur does not exceed 100 people; income from sales for 9 months did not exceed 45 million rubles, and the company does not have branches and representative offices. Remember also that the contribution to the authorized capital of other companies should not exceed 25%.
Step 2
You will not be able to switch to “simplified” if your organization belongs to investment, banking, insurance companies, or works in the field of retirement benefits.
Step 3
Select the object of taxation under the simplified tax system. To determine the tax base, two objects of taxation are provided: “income” or “income reduced by the amount of expenses”.
Step 4
When determining the tax base for the simplified tax system at 15%, reduce the amount of income by the amount of expenses. However, remember that the Tax Code of the Russian Federation establishes a closed list of expenses at the expense of which it is allowed to reduce the tax base. One of the problematic issues in this area is the procedure for recognizing income, if funds are received to reimburse costs incurred, which in fact are neither revenue from the sale of goods (works, services), nor non-operating income. For example, such problems arise for the parties to the arbitration process in terms of compensation for court costs, for landlords in terms of utility bills, etc. (https://www.buh.ru/document-1739). The courts have developed sufficient practice in order to protect the taxpayer, however, it is worth paying more attention to the formation of reporting.
Step 5
Pay tax on a quarterly basis if you are a sole proprietor, i.e. until April 25, July 25 and October 25 of the current year. Payment of tax by an individual entrepreneur for a year - no later than April 30 of the following year. Pay tax no later than March 31st if your employer is a legal entity.
