Enterprises using the simplified taxation system prepare reports first to the Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation, and only after that they start filling out the tax return for the single tax. According to the law, USN firms do not submit a balance sheet, but they are required to maintain a Book of Income and Expenses, on the basis of which tax accounting is filled out.
Instructions
Step 1
Start by filling out reports to the Pension Fund of the Russian Federation, the form of which is established by clause 2 of article 346.11 of the Tax Code of the Russian Federation and Order of the Ministry of Finance of the Russian Federation No. 48n of March 24, 2005. Enterprises using the simplified tax system fulfill the obligations of policyholders and pay contributions to the budget for compulsory pension insurance. At the end of the reporting period, they submit to the tax office the calculation of advance payments for these payments. “Simplifiers” need to remember that when filling out these reports, you must put dashes in all lines of column 6.
Step 2
Pay during the reporting period to the employees of the enterprise benefits in the event of uncountable cases, temporary disability, pregnancy, childbirth and other situations accounted for by the Social Insurance Fund of the Russian Federation. After that, enter the data on insurance premiums in the payroll approved by the RF Federal Reserve System of the Russian Federation No. 111 of 2004-22-12.
Step 3
Report to the tax office on the flat tax. The filing of the tax return will take place at the end of the tax year and the payment is made quarterly in advance payments. The procedure and terms for submitting reports are established by Article 346.23 of the Tax Code of the Russian Federation. The form of the declaration is determined by the Order of the Ministry of Finance of the Russian Federation No. 30n dated 03.03.2005. The declaration is filled in according to the accepted object of taxation.
Step 4
If the object "income" is used, then it is necessary to indicate only the company's profit and the calculation of tax at a rate of 6%. If the object "income minus expenses" is used, then it is necessary to indicate the profit and loss of the enterprise, as well as to calculate the minimum tax. You also need to be careful when specifying the budget classification code, which must correspond to the object of taxation adopted when calculating the single tax.
Step 5
Submit reports on time. Submit an updated declaration if necessary.
