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What is the simplified tax system

What is the simplified tax system

The essence of the simplified system of taxation is to establish only two objects of taxation, the fixed tax rates, ease of calculation and payment of tax.

At the same time organizations and entrepreneurs are exempt from taxation of other types of rare exceptions.


Simplified tax system is generallyinvolves a significant reduction in costs of the organization, an entrepreneur at small and medium scale business. Switch to the system while meeting its conditions can be directly after the registration of the company or entrepreneur in the tax authority, before each of the tax period (calendar year). The object of taxation is selected each independently, as such may serve in the first version - the income received in the second - income, reduced by the amount of spending. From the selected object depends directly set the tax rate. Thus, in the first case, said rate is set at six per cent in the second - on the level of fifteen percent.

From what employers are exempt to the USN?

Organizations that have chosen a simplified systemtaxation, receive certain benefits as exempt from the obligation to pay taxes on the profit of organizations, value-added business property. Businesses that use such a system, is exempt from personal income tax, value added tax, personal property. At the same time, this system does not exempt from the obligation to pay other taxes, to carry out other duties related to the conduct of business, paperwork, reporting provision.

How to start to use the simplified tax system?

The use of the simplified tax systemIt allowed from the start of the business activity. Also, the organization or the entrepreneur can go to the simplified tax system with the general regime. In the first case, the need to notify the prescribed form to the tax office in the thirty-day period after the registration (in practice it is usually served immediately upon registration), the second - in writing to officials of tax authorities no later than thirty-first of December of the previous calendar year. It is important to comply with the established restrictions, one of which is the maximum amount of income that does not exceed sixty million rubles during the period for applying the simplified tax system subjects. Comprehensive regulation of the simplified taxation system presented Chapter 26.2 of the Tax Code.

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