Hi all! Glad you continue to visit my business site! Today the topic of the article will be, or rather about what there are restrictions on the simplified tax system.
Despite the fact that the state allows entrepreneurs and organizations to apply the simplified tax system, there are a number of restrictions under which this tax cannot be applied.
Let's look at what restrictions exist on the application of the simplified tax system:
Restrictions on types of activities
As is clear from the title, the simplified tax system cannot be applied to all types of activities.
Let's consider activities in which the simplified tax system does not apply:
- Banks. The simplified tax system cannot be applied by organizations providing banking services;
- Insurance organizations. They are also deprived of the right to apply the simplified tax system to their activities;
- Private pension funds . For these structures, the use of the simplified tax system is also prohibited;
- Notaries. The provision of notary services is not subject to the simplified tax system;
- Lawyers. Lawyers' services cannot apply the simplified tax system;
- Investment funds. The work of investment funds does not fall under the simplified tax system and therefore they do not have the right to use the special regime of the simplified tax system;
- Stock trading and securities . And this type of activity was bypassed by the simplified tax system and when conducting such activities it is impossible to apply the simplified tax system;
- Mining. Everything is clear here, the simplified tax system cannot be used, and moreover, this type of activity is subject to additional duties;
- Gambling business. Not only is it closed almost throughout the country, for reasons known to everyone, the simplified tax system is simply not appropriate here and, of course, it is prohibited to apply it.
The rest of the activities fall under the simplified tax system and if you did not find in this list of types of activities the line of business you are going to engage in, then you can freely work with this taxation.
Limitation of the simplified tax system by physical indicators
In addition to the types of activities prohibited from application of the simplified tax system, there are so-called physical indicators for which the application of the simplified tax system is prohibited:
- Branches in other cities. This applies only to organizations; if an LLC has branches in other cities, then such an organization cannot apply the simplified tax system;
- Unified Agricultural Tax Payers. Simultaneous application of the (unified agricultural tax) and the simplified tax system is prohibited;
- Cost of fixed assets RUB 100,000,000. and moreover, in this case the simplified tax system cannot be used in the same way;
- Income limit on simplified tax system. If, while on the simplified tax system, the income limit of RUB 68,820,000 is exceeded. (for 2015), then the organization automatically falls out of the taxation system of the simplified tax system;
- Income limit for switching to simplified tax system. If the income of your organization exceeds 51,615,000 rubles, then you will not be able to apply for the simplified tax system. This applies only to organizations; there is no restriction for individual entrepreneurs;
- Average headcount. In cases where there are more than 100 employees, the use of the simplified tax system is also prohibited.
These are the restrictions on the application of simplified taxation system. In all other cases, the simplified tax system can be used.
Currently, many entrepreneurs use this Internet accounting to switch to the simplified tax system, calculate taxes, contributions and submit reports online, try it for free. The service helped me save on accountant services and saved me from going to the tax office.
Procedure state registration Individual entrepreneur or LLC has now become even easier, if you have not yet registered your business, prepare documents for registration completely free of charge without leaving your home through the one I have verified online service: Registration of an individual entrepreneur or LLC for free in 15 minutes. All documents comply with the current legislation of the Russian Federation.
For questions, please contact my VK group “
The Unified State Register of Legal Entities and Unified State Register of Individual Entrepreneurs, along with information about the name of the organization and individual entrepreneur, their location (residence), available licenses and other data, contains information about the types of activities declared by organizations and entrepreneurs that will be conducted, and codes according to the All-Russian Classifier of Types economic activity(clause 1, clause 2 of article 5 of the Federal Law of 08.08.2001 No. 129-FZ). If the codes are changed, the corresponding changes must be submitted to the inspectorate within three working days (Clause 5, Article 5 of the Federal Law of 08.08.2001 No. 129-FZ). How OKVED codes (approved by Order of Rosstandart dated January 31, 2014 No. 14-st) affect an organization’s ability to apply the simplified tax system, we will tell you in our article.
OKVED and USN codes
Which OKVED codes fall under the simplified tax system? In ch. 26.2 of the Tax Code of the Russian Federation there is no information that the OKVED codes indicated by an organization or individual entrepreneur in the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs affect their right to apply the simplified tax system. At the same time, in Art. 346.12 of the Tax Code of the Russian Federation lists the types of organizations that cannot apply the simplified tax system precisely because of their type of activity. Having studied this list of activities, you can understand which business threatens the organization with the loss of the right to apply the simplified tax system.
At the same time, it is important to take into account not just the indication of these codes when registering an organization or individual entrepreneur or the subsequent change of these codes, but the actual conduct of activities in accordance with them. That is, it is not statements of intent that are important, but the actual “prohibited” activity.
Which OKVED codes are prohibited under the simplified tax system
A pawnshop organization, for example, cannot use the simplified tax system. According to OKVED, pawnshops correspond to code 64.92 - “Providing loans and other types of credit.” Or casinos, which also cannot be simplified: OKVED codes 92.11 “Casino activities” and 92.12 “Hall activities slot machines" The production of tobacco products or cars is also not subject to the simplified tax system (OKVED codes 12.00 “Production of tobacco products”, 29.10 “Production of motor vehicles”).
It is important to consider that the same OKVED code may correspond to activities that are permitted under the simplified tax system and activities in which you are deprived of the right to apply this special regime. For example, the production of motorcycles according to OKVED corresponds to code 30.91. However, only manufacturers of motorcycles with engine power exceeding 150 hp are not entitled to use the simplified tax system. After all, such motorcycles are excisable goods (
IN modern conditions To achieve success, any business, be it a large company or a small enterprise, must meet the criteria of flexibility and quickly respond to market changes. Therefore, in the process of doing business, there is often a need to expand the business by adding new activities. How to do this correctly, if the main activity is carried out on the simplified tax system, which mode to choose for new activity and what nuances need to be taken into account when combining tax regimes, we will consider in this article.
Adding OKVED
When registering our business with the Federal Tax Service, we are required to indicate in the application the OKVED codes corresponding to the activity we plan to engage in. If a company or entrepreneur, already in the process of work, decides to expand their business by adding a new activity, then within three days from the start of such activity they have the obligation to inform the tax authorities about this (clause “clause 1”, clause “o”) "Clause 2, Clause 5 of Article 5 of the Law of 08.08.2001 No. 129-FZ).
If the requirement is violated, administrative liability arises for the head of the company or businessman - a warning or a fine of 5,000 rubles. (Part 3 of Article 14.25 of the Code of Administrative Offenses of the Russian Federation). But even the presence of such responsibility does not frighten many, and companies are in no hurry to comply with the law, explaining this by their reluctance to deal with unnecessary paperwork. Indeed, why? After all, the fact that OKVED for the activity being carried out is not indicated in the documents does not mean that such activity cannot be engaged in. And tax authorities can impose a fine only within two months from the date of violation (Part 1 of Article 4.5 of the Code of Administrative Offenses of the Russian Federation, paragraph 14 of the Resolution of the Plenum of the Armed Forces of the Russian Federation dated March 24, 2005 No. 5). However, there is no need to rush here. Failure to indicate OKVED can actually lead to more serious problems than a fine of 5,000 rubles. For example, a company conducts different types of activities within the framework of the simplified tax system with the object “income minus expenses”, and one of them is indicated in the documents, the other is not. In such a situation, tax authorities may refuse to recognize part of the expenses for undeclared activities. And for an entrepreneur, this is fraught with the fact that part of the income may be subject to personal income tax, since this income is not related to business activities. For companies on OSNO, a surprise may be a refusal to accept VAT deduction for undeclared activities.
In addition, most reputable companies check their counterparties before concluding a transaction. And if the subject of the transaction does not coincide with the activities indicated in the extract from the Unified State Register of Legal Entities, most likely they will not want to deal with such a company, for fear tax consequences. Of course, it will be easy to defend your case in court, but do you need legal proceedings? Submitting an application indicating the new OKVED is much easier than arguing with the tax authorities.
So, to add a new OKVED code, you need to submit an application to the tax office:
- for entrepreneurs - according to form No. 24001 with filling out sheet E (page 1);
- for organizations - according to form No. 14001 with filling out sheet N (page 1).
Within five days from the date of receipt of the application, the tax authorities will register the changes, and you can safely engage in a new type of activity.
Selecting a tax regime
“Simplified” can only be used along with other special modes. The use of the simplified tax system with a general taxation regime is not provided, therefore, when opening a new type of activity, you need to decide whether you will carry out activities within the framework of the simplified tax system or combine the simplified tax system with UTII.
To do this, find out whether your business meets the established criteria for applying UTII:
- UTII cannot be applied if, to conduct a new activity, you have entered into a simple partnership agreement or trust management of property. From January 1, 2015, UTII cannot be applied if local authorities have established a trade fee(clause 2.1 of article 346.26 of the Tax Code of the Russian Federation);
- commercial organization or an entrepreneur can apply UTII only if average number labor force is less than 100 people, and authorized capital the company consists of no more than 25% contributions from other enterprises.
Please note that these criteria must also be met when applying the special regime. If at least one of them is violated, the right to use UTII is lost.
Features of accounting when combining simplified taxation system and UTII
When deciding to combine modes, it is also important to take into account that in this case it will be necessary to keep separate records of income and expenses. This is necessary to correctly calculate the tax base for each regime, as well as to control the amount of income from activities under the simplified tax system in order to comply with the established limit. You also need to keep separate records wages and other remunerations for employees engaged in different types of activities, so that in the future, when calculating the tax, the amount of insurance premiums can be correctly taken into account.
Separate income accounting, as a rule, does not cause any difficulties. To carry out such accounting, it is only necessary to provide in the chart of accounts for subaccounts in which income will be accounted for by type of activity.
But with accounting for expenses a little more complicated. Some expenses cannot be clearly attributed to a specific activity. To distribute such expenses, a calculation method is usually used, which consists of dividing expenses in proportion to the income from each type of activity. To calculate the proportion, it is necessary to use only income received directly from the implementation of each activity, without taking into account non-operating income (Letter of the Ministry of Finance of Russia dated November 23, 2009 No. 03-11-06/3/271).
In addition, you need to decide which method you will use to calculate the amount of income. If a company keeps accounting on a cash basis, then everything is simple: accounting income for “simplified” activities will coincide with such income in tax accounting. Income from “imputed” activities in accounting will also be calculated using the cash method. And there will be no difficulties: the methodology for determining income will be uniform. If accounting is carried out using the accrual method, it is easier to determine imputed income using accounting data. Accordingly, to account for revenue from “simplified” activities, you can also open your own sub-account. In this case, the amount of simplified income can be taken either from accounting (calculated using the accrual method) or from tax accounting. In the first case, the indicators involved in calculating the proportion will be comparable, and in the second case, imputed income taken from accounting will have to be recalculated using the cash method for comparability.
“Cash” imputed income, as a rule, includes only amounts of paid revenue, that is, reflected in the current period as a debit to accounting accounts cash(51, 52, 50, etc.). For each of the proposed options there is a permit letter from the Ministry of Finance (Letters of the Ministry of Finance of Russia dated April 28, 2010 No. 03-11-11/121, dated November 23, 2009 No. 03-11-06/3/271, dated September 29, 2009 No. 03-11- 06/3/239). The selected option must be fixed in your accounting policy or other internal document. The main thing is that there is an economic justification for using one or another option.
To organize accounting, it is also advisable to keep the salaries of employees who work within each activity in different subaccounts. This will make it much easier to divide the amount of insurance premiums between different types activities. However, it happens that some employees cannot be unambiguously assigned to one or another type of activity, or the company uses the simplified tax system with the object “income” and does not keep track of expenses. In this case, paid insurance premiums should be allocated to activities in the same order as all other general expenses, i.e. in proportion to the amount of income from the relevant activity (Letter No. 03-11-05/70 dated April 12, 2007, Letter No. 03-11-11/2826 dated January 27, 2014, No. 03-11-11/121 dated March 29, 2013). Considering that tax periods under the simplified tax system and UTII do not coincide, the Ministry of Finance of Russia recommends for both special regimes to calculate income indicators on an accrual basis from the beginning of the year (Letters dated March 29, 2013 No. 03-11-11/121, dated September 4, 2008 No. 03-11- 05/208, dated 05/28/2007 No. 03-11-05/117).
In addition to the distribution methods proposed by the Russian Ministry of Finance, you have the right to establish other methods in your accounting policies. For example, you can distribute insurance premiums monthly in proportion to revenue, based on the indicators for each month separately.
What is OKVED on the simplified tax system for individual entrepreneurs? One of the stages of registration of entrepreneurial activity is associated with the inclusion of the company in a special all-Russian classifier by type of economic activity.
What is OKVED on the simplified tax system for individual entrepreneurs?
This is necessary in order to correctly enter codes in the documents that correspond to the areas of the company’s work. Based on the information received, it will be determined which taxation system can be applied to this enterprise.
The number of selected codes does not affect the level and amount of tax, quarterly and annual reporting.
Particular attention is paid only to the main OKVED code when an individual entrepreneur plans to create a staff of hired employees. The employer is required to pay contributions from their salary, the amount of which will be determined based on the activity code. If the work involves risk, the possibility of injury or harm to health, then the level of insurance payments to social insurance and pension funds will be quite high.
In the event that an entrepreneur forgot to confirm the main activity code, the company’s taxation will be increased to the maximum (all OKVED codes will be taken into account). Then the simplified taxation system for a businessman will become unavailable for a year.
The OKVED system includes several areas of activity, the types of which do not fall under the simplified tax system. These include:
- organizations that, as a result of their work, have opened several additional branch companies;
- shareholders of the company owning 25% of the securities;
- banking, financial and investment institutions;
- insurance companies and insurance funds not included in the state system;
- pawnshop and gaming business;
- participants in securities funds;
- companies that produce, extract or sell minerals and goods subject to excise taxes;
- notaries and lawyers in private practice;
- participating firms engaged in production sharing.
Return to contents
What OKVED codes exist for individual entrepreneurs on the simplified tax system
Therefore, when choosing OKVED codes for individual entrepreneurs on the simplified tax system, it is worth consulting with a lawyer and accountant. This will help avoid problems when paying taxes and filling out documents to switch to the simplified tax system. Consultation with specialists is also necessary, since there are a number of nuances for an entrepreneur to obtain a simplified taxation system.
In particular, OKVED on the simplified tax system for individual entrepreneurs is different for organizations and private businesses.
For organizations it is necessary that 9 months in advance (the amount is determined in each financial year) the value of the remainder of the income was 150 million rubles, the staff must consist of at least 100 employees. Such data must be available as of October 1, 2016 in order to apply for a transition to simplified taxation.
For individual entrepreneurs, everything is much better, because... they are not required to provide such information to the tax authorities. The main thing is that OKVED codes are not included in the list of restrictions.
The following types of taxes do not fall under the simplified tax system:
- for individuals, but only for individual enterprises, organizations can apply;
- for profit - applies to organizations, but individual entrepreneurs are not paid;
- for added value - applies to everyone, but does not include export costs;
- on property, but if the objects are valued according to the cadastre, then no payment is collected from them.
The simplified tax system distinguishes two types of taxation, which apply to income in full and income minus expenses. In the first case, the simplified tax is 6%, and in the second - 15%. This rate decreases if the corresponding decision of the regional authorities is made:
- up to 1% for income;
- 5% for income from which expenses are subtracted.
The type of taxation is not selected tax office, this must be done by the entrepreneur himself.
An application to switch to the simplified tax system must be submitted along with documents during registration or 30 days after its completion. If an entrepreneur fails to submit a notification on time, the tax service will automatically transfer him to the main payment mode (complicated, unprofitable and inconvenient).
The simplified taxation system (STS) is intended for small firms and individual entrepreneurs. The procedure for switching to the simplified tax system and the rules for working in this tax regime are established by Chapter 26.2 of the Tax Code. If a company receives low income, then “simplified taxation” is a legal way of tax optimization. After all, a single tax replaces the main payments to the budget: VAT, income tax, personal income tax and property tax, subject to certain restrictions. But, before switching to the “simplified” version, consider how beneficial it is for you not to pay VAT. After all, VAT exemption is not always an advantage. An article prepared by berator experts will tell you who can use the simplified tax system and whether it is worth switching to this special regime.
Prohibited list for “simplified people”
Switching to a simplified system is easy. However, not everyone can do this. Article 346.12 of the Tax Code lists those whom the law prohibits from working for the simplified tax system.
Thus, they do not have the right to become “simplified”:
- companies that have branches (from January 1, 2016, the presence of representative offices does not prevent the use of the simplified tax system). If an organization that is not a branch and has not indicated this division as a branch in its constituent documents, then it has the right to apply the simplified tax system, subject to compliance with the norms of Chapter 26.2 of the Tax Code;
- banks;
- insurers;
- non-state pension funds;
- investment funds;
- professional participants in the securities market;
- pawnshops;
- producers of excisable goods;
- developers of mineral deposits (except for common ones);
- companies involved in gambling business;
- notaries engaged in private practice;
- lawyers who have established law offices and other forms of legal entities;
- participants in production sharing agreements;
- persons who have switched to paying the Unified Agricultural Tax;
- firms with a share of participation of other companies in them of more than 25%. Organizations that are not subject to this restriction are listed in subparagraph 14 of paragraph 3 of Article 346.12 of the Tax Code. Not applicable this rule also for companies with a share of participation in them of the Russian Federation, constituent entities of the Russian Federation and municipalities, since these entities do not fall under the definition of “organization” for the purposes of applying tax legislation (letter of the Ministry of Finance of the Russian Federation dated June 2, 2014 No. 03-11-06/2/26211).
The limitation on the share of participation of other organizations in the authorized capital of the company must be observed:
- firstly, on the date of commencement of work on the simplified tax system. Otherwise, the company will not acquire the right to use the simplified system;
- secondly, during the use of the simplified tax system. An organization that violates this requirement during this period loses the right to apply this special regime.
In a letter dated December 25, 2015 No. 03-11-06/2/76441, the Russian Ministry of Finance clarified that if the share of participation of the founding company has become no more than 25%, then such an organization can switch to the simplified tax system from January 1 of the next year. In other words, for application of the simplified tax system from January 1, changes made to constituent documents companies, according to which the share of other organizations is reduced to a value not exceeding 25%, must be entered into the Unified State Register of Legal Entities before January 1 of the same year.
In addition, the following are not entitled to apply the simplified tax system:
- organizations and entrepreneurs with an average number of employees of more than 100 people;
- organizations that, according to accounting data, exceed 150 million rubles;
- state and budgetary institutions;
- all foreign companies in Russia;
- organizations and entrepreneurs who did not submit within the established time limits
- microfinance organizations;
- private employment agencies that provide labor to workers (from January 1, 2016).
Note that if recruitment agency On the simplified tax system it provides recruitment services and does not enter into employment contracts with applicants; it has the right to continue to use the “simplified system”. The fact is that if an employee is sent to work for the receiving party under a personnel supply agreement, then labor relations between him and the private employment agency do not stop. At the same time, labor relations do not arise between this employee and the receiving party (Article 341.2 of the Labor Code of the Russian Federation).
And vice versa. If a private agency provides recruitment services to organizations without entering into employment contracts with employees, then these employees formalize labor relations with these organizations.
This means that if a personnel selection agency does not conclude employment contracts with persons sent to work in the customer’s organization, it does not carry out activities to provide labor for workers and, accordingly, has the right to apply the simplified tax system (letter of the Ministry of Finance of Russia dated March 11, 2016 No. 03-11 -06/13564).
Others who want to start working for the simplified tax system must meet certain criteria:
- income level (of the organization);
- number of employees (organizations and entrepreneurs);
- residual value of fixed assets (organization).
Please keep in mind that the list of entities that are not entitled to apply the simplified tax system is closed. For example, it does not mention individual entrepreneurs- tax non-residents of the Russian Federation. Consequently, such individual entrepreneurs have the right to apply the simplified system on a general basis (letters of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 03-11-11/24963 and dated January 28, 2013 No. 03-11-11/35).
Is it worth switching to the simplified tax system?
If a company receives low income, then “simplified taxation” is a legal way of tax optimization. After all, a single tax replaces four main payments to the budget (Article 346.11 of the Tax Code of the Russian Federation):
- income tax (except for income in the form of dividends and interest on state and municipal securities);
- Personal income tax on the income of an entrepreneur (with the exception of income received in the form of material benefits from savings on interest, dividends, as well as gifts and prizes worth more than 4,000 rubles);
- property tax. True, since 2015, organizations using the simplified tax system must pay property tax in relation to real estate, the tax base for which is determined as their cadastral value (clause 2 of article 346.11 of the Tax Code of the Russian Federation);
- VAT, except when you are a tax agent, a member of a partnership conducting general business (Article 174.1 of the Tax Code of the Russian Federation), import goods or issue an invoice to the buyer with the allocated amount of VAT.
All other taxes, fees and non-tax payments are required to be transferred to general procedure. In particular, these are:
- insurance contributions to extra-budgetary funds;
- “injury” contributions;
- land tax;
- transport tax;
- state duty;
- corporate property tax (for real estate, the tax base for which is determined based on their cadastral value);
- customs duties and fees.
In a number of cases, “simplers” act as tax agents, that is, they pay taxes for others. It's about about payments such as:
- Personal income tax on payments to employees and other citizens;
- VAT on payment of income to non-resident companies;
- income tax when paying income to non-resident companies.
In our opinion, before switching to the “simplified” system, you need to weigh how profitable it is for your company not to pay VAT. It's not always an advantage. For example, firms that pay VAT are interested in deducting the input tax from the budget. But by purchasing goods (works, services) from a “simplified” person, they are deprived of this opportunity. After all, the “simplers” issue invoices “without VAT” to customers. Therefore, such companies are unlikely to be among your potential buyers.
It is most profitable to use a simplified system for those who trade in retail. For their clients this problem is not relevant. The same goes for those who, also working in a simplified job, were forced to switch to imputation or enjoy VAT exemption.
Advantages and disadvantages of “simplified”
After getting acquainted with the “simplified tax”, we can conclude: this tax regime has its pros and cons.
The advantages of “simplified” include:
- savings on taxes and insurance premiums for certain types of activities;
- filling out and submitting to the inspectorate only the annual single tax return;
- saving accountant time. Tax accounting under the simplified tax system is carried out in a simplified manner: firms and entrepreneurs reflect their activity indicators in only one tax register - the book of income and expenses (Article 346.24 of the Tax Code of the Russian Federation).
Among the disadvantages of “simplified” we note the following:
- the risk of losing the right to work under the simplified tax system. In this case, the company will have to pay additional “general regime” taxes;
- the risk of losing customers who pay VAT. Since the “simplified” people do not pay VAT and do not issue invoices with it, buyers have nothing to deduct;
- ban on the creation of branches. The fact is that until January 1, 2016, organizations with representative offices did not have the right to apply the simplified tax system. From January 1, 2016, this restriction was lifted and the presence of representative offices no longer prevents the use of this special regime.
Which is more profitable: simplified taxation system or OSN
So, before switching to the “simplified” system, draw up a business plan taking into account the provisions of Chapter 26.2 of the Tax Code and taking into account paying taxes as usual. Having received the results and compared them, you can conclude how much more “interesting” the simplified tax system is for your business than the general regime.
Before writing an application to switch to the “simplified” system, the accountant at Aktiv LLC calculated what would be more profitable for the company: paying regular taxes or a single tax.
Aktiva's revenue for 9 months of the current year amounted to RUB 3,540,000. (including VAT - 540,000 rubles). The purchase price of goods is RUB 3,009,000. (including VAT - 459,000 rubles). The wage fund for the same period is equal to 214,500 rubles.
To simplify the example, other firm expenses are not considered.
First, Aktiva's accountant calculated the amount of ordinary taxes.
During this period, the company must pay to the budget:
Contributions to extra-budgetary funds – 64,350 rubles;
Property tax – 117,500 rubles;
Contributions for compulsory insurance against industrial accidents and occupational diseases – 660 rubles;
VAT – 81,000 rub. (540,000 – 459,000).
The company's profit for 9 months of the current year amounted to: (3,540,000 – 540,000) – (3,009,000 – 459,000) – 214,500 – 64,350 – 117,500 – 660 = 52,990 rubles.
Let's calculate the income tax - 10,598 rubles. (RUB 52,990 × 20%).
In total, the company will pay to the budget:
64,350 + 117,500 + 660 + 81,000 + 10,598 = 274,108 rubles.
Then the accountant of Aktiv LLC calculated the amount of the single tax in two ways:
C income received;
From the difference between income and expenses.
First way
The amount of the single tax calculated from the income received was 212,400 rubles. (RUB 3,540,000 × 6%).
This amount can be reduced by the amount of contributions to compulsory social insurance, but not more than 50%. Thus, insurance premiums can be taken into account within the limits of 106,200 rubles. (RUB 212,400 × 50%).
In addition to insurance premiums, the company will have to pay contributions for compulsory insurance against industrial accidents and occupational diseases - 660 rubles.
The total amount of insurance premiums, including contributions for injuries, does not exceed the limit of 106,200 rubles:
(RUB 64,350 + RUB 660)
Therefore, the company has the right to reduce the single tax by the entire amount of insurance premiums:
212,400 – 64,350 – 660 = 147,390 rubles.
Total total taxes:
147,390 + 64,350 + 660 = 212,400 rub.
The calculation showed that it is more profitable for Aktiv to pay a single tax on all income received than ordinary taxes. However, the amount of payments under “simplified” still seemed significant to the accountant. Then he calculated the single tax using the second method.
Second way
The amount of the single tax calculated on income minus expenses will be:
(3,540,000 – 3,009,000 – 214,500 – 64,350 – 660) × 15% = 37,724 rubles.
In total the company will pay:
37,724 + 64,350 + 660 = 102,734 rubles.
As we see, in in this case It is beneficial for a company to switch to a “simplified system” and pay a single tax on income minus expenses. In this case, “Active” will save 171,374 rubles on taxes:
274,108 – 102,734 = 171,374 rubles.