Simplified Tax System (STS) -special tax regime introduced in Russia in 2012. Today it is the most popular mode among small and medium-sized businesses, because of its inherent advantages.
Terms of USN
The aim of STS development was the reduction of the taxburden on businesses, as well as the relief of accounting. For the application of the simplified tax system or the SP organizations need to apply alert when registering a new business. Go to the simplified tax system and can be from a different tax regime (with Ba or UTII) prior to 31 December.
For the application of the simplified tax system IP or organization mustmeet a number of conditions. The number of employees must not exceed 100 people, the annual income must be less than 60 million rubles, and the net book value of fixed assets -. To 100 million rubles. It is forbidden to use the simplified tax system and organizations share it to other companies for more than 25%, as well as companies that have branches.
Subjects and objects of taxation under the simplified tax system
Like any other tax regime simplified tax system has its own objects and subjects.
As subjects of the STS can act and SPOrganizations that have fallen on it in due course. At the same time a number of market participants the use of the simplified tax system is not available. These include banks, insurance companies, pension funds, pawn shops, brokers, investment funds, notaries. Also, access to the use of the simplified tax system is closed to the companies working in the sector mining and gambling.
two kinds of objects provided by the legislationtax - income (tax rate is 6%), as well as income, reduced by the costs (the default rate is 15%). The taxpayer may itself choose an optimal tax regime.
The tax base for the simplified tax system
When income tax facility tax baseacts revenue, any expenses are not taken into account. In the application of the simplified tax system with a rate of 6% tax could reduce premiums to non-budgetary funds for the employees, but not more than half.
If the object of taxation revenue minus costsnot taken into account revenues and profits. The costs are strictly limited and must be economically justified and documented. In this case, if the amount of the estimated tax will be less than 1% of the amount of income paid to the minimum tax of 1%.
A single STS tax is calculated as the tax rate multiplied by the tax base. The amount of tax payable taxpayer must identify yourself.
If a taxpayer combines multiple tax regimes (eg, USN and UTII) it needs to keep separate records.
The tax period is the year when the USN. In the course of the year the taxpayer is required to make advance payments of tax for the first quarter, half and three quarters. They are calculated on an accrual basis and are paid no later than the 25th day of the first month following the reporting one.