STS or "simplified" is a more favorable tax regime than OSNO. That is why the majority of small and medium-sized businesses make their choice in favor of the simplified tax system. But some categories of simplified people can count on additional privileges from the state in the form of a reduced tax rate.
The simplified taxation system can be applied in two ways. These are STS - "income" and STS - "income minus expenses". In the first case, the tax rate is standard and for all categories of taxpayers is 6%. With the simplified tax system, which allows you to take into account expenses to reduce the tax base, according to general rules, the rate is 15%.
But the regions can independently lower the tax rate and set it in the range from 5 to 15%. Typically, such benefits are established for certain types of activities. The purpose of providing benefits is to develop certain business segments and increase their attractiveness for the investment environment. Usually these are socially significant and production areas. At the same time, the regional authorities have the right to choose which types of entrepreneurship should be considered priority.
Conditions for the provision of preferential rates for the simplified taxation system
The standard conditions for granting benefits are:
- the main type of activity according to OKVED should be included in the preferential list;
- the share of income from this type of activity must be at least 70%.
Regions can additionally set their own conditions for the provision of benefits. For example, so that the average salary of employees is not lower than the regional minimum. As a rule, it does not correspond to the minimum wage and is an order of magnitude higher than it. Also, there is often a requirement limiting the number of employees in an LLC or individual entrepreneur; or the condition that the entrepreneur should not have any hired workers at all. Information about the established restrictions for obtaining preferential rates should be sought in regional legislation.
How to prove your right to preferential rates on the simplified taxation system
The general procedure for confirming preferential rates is not legally prescribed. Control over the compliance of the right to benefits is entrusted to the Federal Tax Service.
The statements provided by the entrepreneur can serve as confirmation of the right to benefits. For example, information and average headcount, report on 2-NDFL. The FTS may additionally request an extract from your current account, or KUDiR. This is necessary to confirm that the preferential type of activity is at least 70% in the structure of incoming revenue.
