According to the established tradition, from the new 2015, important amendments to the laws concerning taxation come into force. These changes should be taken into account by the "simplified" when conducting business.
Increasing the limit of income on the simplified tax system
In 2015, the revenue threshold will be increased, which will allow the company to apply the simplification. According to the new rules, the income of a company or individual entrepreneur wishing to use the simplified taxation system should not exceed 68.82 million rubles. For comparison, in 2014 their size was 60 million rubles. If the established limit is exceeded, the company on the simplified tax system is automatically transferred to the general regime.
The introduction of a property tax for simplified taxpayers
A cardinal and very unpleasant innovation for simplified people in 2015 will be the entry into force of amendments that provide for their obligation to pay property tax. The tax will be calculated based on the cadastral value of the property. However, it is worth clarifying whether a property tax has been introduced in your region, as well as whether the object is on the list of real estate.
Changes in the reporting on the simplified taxation system in 2015
It is worth noting that since 2015, new forms of declaration under the simplified taxation system have been introduced. A reference section on the intended use of property has been added to them. It will be filled in by those companies that have received budget funding.
The number of companies and entrepreneurs who are allowed to submit reports to funds on paper is gradually being limited. Now, the policyholder, who has been given the option not to submit reports electronically, must employ no more than 25 people, and not 50 as in 2014.
By the way, now the activities of entrepreneurs will become more transparent for the FSS and the Pension Fund of Russia. According to the new rules, banks are obliged to provide them with information on movements in the current account of businessmen.
Increase in state duties since 2015
It should be noted that from the new year there will be a significant increase in state duties on some legal operations. In particular, the cost of opening or closing an individual entrepreneur, registration of a legal entity, etc. will rise in price.
Increase in the tax burden on business in 2015
During 2014, the Government has repeatedly discussed projects aimed at increasing tax rates. They were aimed at increasing budget replenishment in a difficult economic situation. Fortunately, the expected growth of personal income tax up to 15%, VAT and sales tax refund in 2015 are not expected. Thus, it was demonstrated that the development of small and medium-sized businesses is a priority today. At the same time, businesses were hit hard by the introduction of a trade tax. But for now, this innovation will affect only Moscow entrepreneurs.
