42. Personal income tax: taxpayers, object of taxation, tax base, tax period Taxpayers. Includes two groups of individuals: 1) tax residents - individuals who are actually in the territory of the Russian Federation for more than 183 days in

3.1. Object “income” For organizations and individual entrepreneurs who have chosen income as the object of taxation, the tax base is recognized as the monetary value of the income of such taxpayers. In this case, income is determined on an accrual basis from the beginning

3.2. Object “income reduced by the amount of expenses” If the object of taxation is chosen by the taxpayer in the form of income reduced by the amount of expenses, then the tax base is recognized as the monetary value of income reduced by the amount of expenses. At

4.2.1. Object of taxation “income” Income received in kind in the form of goods (work, services) and other property is taken into account together with income received in monetary terms. The monetary value of such income is determined based on market prices,

4.2.3. The object of taxation is “income minus expenses” According to clause 2 of Art. 346.16 of the Tax Code of the Russian Federation, in relation to the procedure provided for corporate income tax, Art. 254, 255, 263, 264, 268 and 269 of the Tax Code of the Russian Federation, the expenses specified in subsection are taken into account. 5, 6, 7, 9-21 p. 1 art. 346.16 Tax Code of the Russian Federation. In accordance with paragraph 2

1.2. Inventory object The unit of accounting for fixed assets is the inventory object. The changes also affected the procedure for determining the inventory object of fixed assets. The changes are due to the fact that in practice situations quite often arise when

Object of taxation Transactions, property and results of business activities that can be assessed in any way in money or quantitatively can be used as objects of taxation. In the case of applying the simplified tax system, the taxpayer can choose

Object of taxation The following operations are recognized as the object of taxation: sales of goods, works and services on the territory of the Russian Federation, including free of charge; importation of goods into the territory of the Russian Federation. Also an object

It was introduced to support small businesses. Its peculiarity is that it replaces part of the taxes paid to the budget by an enterprise and simplifies accounting and reporting by a small enterprise.

For the first time, a simplified taxation system was introduced in Russia by Federal Law No. 222-FZ of December 29, 1995, which became invalid on January 1, 2003 due to the entry into force of the corresponding chapter as part of part two of the Tax Code of the Russian Federation.

During the application of the simplified taxation system, changes and additions were made to it, and some provisions were clarified.

From January 1, 2003, the simplified taxation system was significantly modernized. Some elements of the previous version of the simplified tax system were retained, but the experience accumulated during its application was also taken into account.

This is precisely what confirms the relevance of taxation issues under the simplified tax system, since the development of small and medium-sized businesses is becoming one of the most important areas of economic transformation in the country. The concept of its further development should include both the creation of general market prerequisites - market infrastructure, a motivational mechanism, and a special state support system, in particular the presence of special tax regimes.

Simplified taxation system- a special tax regime applied by taxpayers (organizations and individual entrepreneurs) along with other taxation systems. Special tax regime is a tax regime with a special procedure for calculating taxes.

The positive side of this tax regime for taxpayers is explained a significant reduction in the tax burden compared to the generally established taxation system, in reducing the tax burden, simplifying tax and accounting and reporting for small enterprises and individual entrepreneurs. However, it should be noted that in accordance with the published Letter of the Ministry of Finance of Russia dated April 13, 2009 N 07-05-08/156, limited liability companies using the simplified system still cannot refuse to maintain accounting records.

The simplified taxation system for taxpayers significantly reduces the tax burden compared to the generally established taxation system. These measures are being taken by the government to stimulate the development of private entrepreneurship and transfer the income of small enterprises and individual entrepreneurs from shadow to legal business.

One of the functions of the tax system is to stimulate the development of promising industries and areas of the economy. To perform this function, in addition to the main tax regime, there are special tax regimes.

The creation of a simplified taxation system is one of the forms of support for small businesses. In this regard, in addition to the Tax Code of the Russian Federation, the initial, basic regulatory act that consolidates the status of a small business entity is the Federal Law of July 24, 2007 N 209-FZ “On the development of small and medium-sized businesses in the Russian Federation.” Unfortunately, the provisions of this Law do not directly provide for the possibility of using a simplified taxation and accounting system for small businesses. However, the provisions of the Law establish the introduction of a simplified procedure for the provision of financial statements.

Concept and legal regulation of the simplified taxation system . The simplified taxation system (USNO) is a special tax regime that has been applied throughout the Russian Federation since January 1, 2003, along with the generally accepted taxation system.

The essence of the single tax paid in connection with the application of the simplified taxation system by organizations and individual entrepreneurs is that it replaces the payment of a number of taxes established by the general tax regime.

In accordance with paragraph 1 of Art. 4 of Federal Law N 209-FZ "On the Development of Small and Medium-Sized Businesses in the Russian Federation" small businesses can be commercial organizations included in the Unified State Register of Legal Entities, and individuals - individual entrepreneurs.

When classifying a business entity as a small business, it is necessary to take into account a number of mandatory conditions established by the Law for recognition of an organization as a small business entity:

1. The total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign legal entities, foreign citizens, public and religious organizations (associations), charitable and other funds in the authorized (share) capital (share fund) of these legal entities should not exceed 25% (excluding assets of joint-stock investment funds and closed-end mutual funds).

2. The average number of employees of a commercial organization for the previous calendar year should not exceed 100 people in a small enterprise and 15 people in a micro-enterprise.

3. According to the Decree of the Government of the Russian Federation dated July 22, 2008 N 556 “On the maximum values ​​of revenue from the sale of goods (work, services) for each category of small and medium-sized businesses”, the maximum amount of revenue from sales without VAT of a commercial organization for the previous calendar year should not exceed 400 million rubles. in a small enterprise and 60 million rubles. at a micro-enterprise.

Subclause 1, clause 3, art. 346.12 of the Tax Code of the Russian Federation prohibits the use of a simplified system by organizations that have at least one branch or representative office. However, if a company creates a separate division that does not meet the criteria of a branch or representative office (Article 55 of the Civil Code of the Russian Federation), and also if it is not reflected in the constituent documents, then it is possible to continue to be “simplified” without any problems. This opinion was expressed in Letters of the Ministry of Finance of Russia dated March 27, 2008 N 03-11-04/2/60 and dated March 24, 2008 N 03-11-04/2/57. A similar position can be found in the publications of tax experts.

Do not have the right to apply a simplified tax regime organizations, banks, insurers, non-state pension funds, investment funds, professional participants in the securities market, pawnshops, etc. (clause 3 of article 346.12 of the Tax Code of the Russian Federation).

In accordance with Ch. 26.2 of the Tax Code of the Russian Federation, if a taxpayer fails to comply with the criteria giving the right to use the simplified tax system, he is considered transferred to a different taxation regime from the beginning of the quarter when at least one criterion was violated. The only positive aspect in this situation is that such taxpayers are exempt from tax liability for late submission of documents and payment of advance payments.

Organizations (entrepreneurs) subject to the general taxation regime and meeting the requirements provided for in paragraphs 2 and 3 of Art. 346.12 of the Tax Code of the Russian Federation, has the right to switch to the simplified tax system from the beginning of the next calendar year. To do this, she (he) must, from October 1 to November 30 of the current year, submit an application to the tax authority at her location in the form approved by Order of the Federal Tax Service of Russia dated April 13, 2010 N ММВ-7-3/182@.

In the application, the taxpayer, in particular, indicates:

Selected object of taxation;

Amount of income for nine months of the current year;

Average number of employees for the specified period;

The residual value of fixed assets and intangible assets as of October 1 of the current year (clause 1 of Article 346.13 of the Tax Code of the Russian Federation).

Organizations applying this tax regime are exempt from the obligation to pay:

Corporate income tax (with the exception of tax paid on income taxed at the tax rates provided for in paragraphs 3 and 4 of Article 284 of the Tax Code of the Russian Federation);

Value added tax (except for cases of import of goods into the customs territory of the Russian Federation and lease of state property, when the organization has an obligation to pay VAT on the basis of Chapter 21 of the Tax Code of the Russian Federation as a tax agent);

Organizational property tax.

Individual entrepreneurs applying this tax regime are exempt from the obligation to pay:

Personal income tax (in relation to income received from business activities, with the exception of tax paid on income taxed at the tax rates provided for in paragraphs 2, 4 and 5 of Article 224 of the Tax Code of the Russian Federation);

Value added tax (except for cases when an individual entrepreneur, in accordance with the provisions of Chapter 21 of the Tax Code of the Russian Federation, acts as a tax agent);

Property tax for individuals (in relation to property used for business activities).

It should be especially noted that both organizations and individual entrepreneurs who have switched to a simplified taxation system pay insurance contributions for compulsory pension insurance in accordance with the legislation of the Russian Federation (in particular, for employees, the entrepreneur pays fixed contributions to finance the insurance and funded part of the labor pension in in accordance with Article 28 of the Federal Law of December 15, 2001 N 167-FZ “On Compulsory Pension Insurance in the Russian Federation”).

Economic entities applying the simplified taxation system pay other taxes in force in the Russian Federation, if there are grounds for this in accordance with the legislation on taxes and fees. For example, if a single tax payer appears on the basis of Ch. 28 of the Tax Code of the Russian Federation as a transport tax payer, he is obliged to calculate and pay tax in the generally established manner and submit tax reports.

In 2010, organizations and individual entrepreneurs using the simplified taxation system, in accordance with clause 2, part 2, art. 57 of the Federal Law of July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds" pay insurance contributions at reduced rates to the Pension Fund of the Russian Federation, the Federal Social Insurance Fund of the Russian Federation , FFOMS and TFOMS, but from January 1, 2011 they will have to pay insurance premiums at the same rates as organizations (entrepreneurs) under the general taxation regime - at general insurance rates.

Taxpayers applying the simplified taxation system are not exempt from performing the duties of tax agents - they are required to pay to the budget personal income tax (for example, on the income of employees - 13% or 30%), value added tax (for example, on rent when renting federal or municipal property), etc.

Article 346.25.1 of the Tax Code of the Russian Federation allows individual entrepreneurs, in addition to the standard simplified tax system, to apply another taxation regime - a simplified one based on a patent. The single tax is replaced by a patent. The amount of the patent will not be affected by the income received and expenses incurred by the entrepreneur. This tax regime will be able to be used only by those entrepreneurs who work independently, without involving a large number of personnel, including those working under civil contracts.

Not all individual entrepreneurs can work under a patent. Clause 2 of Art. 346.25.1 of the Tax Code of the Russian Federation establishes a closed list of types of activities in the implementation of which it is possible to work with a patent. This list, for example, does not include the concept of “household services”.

The decision on the possibility of individual entrepreneurs using a simplified taxation system based on a patent in the territories of constituent entities of the Russian Federation is made by the laws of these constituent entities. At the same time, the laws of the constituent entities of the Russian Federation determine specific lists of types of entrepreneurial activities (within the limits provided for by the Tax Code of the Russian Federation).

Based on clause 2.1 of Art. 346.25.1 of the Tax Code of the Russian Federation, when applying a simplified taxation system based on a patent, an individual entrepreneur has the right to attract employees, including under civil contracts, the average number of which, determined in the manner established by the federal executive body authorized in the field of statistics, is not must exceed five people during the tax period.

Entrepreneurs who have switched to work under a patent are subject to the norms established by other articles of the chapter of the Tax Code dedicated to the simplified tax system (Articles 346.11 - 346.25 of the Tax Code of the Russian Federation), but taking into account the features provided for in Art. 346.25.1 of the Tax Code of the Russian Federation, dedicated to work on a patent. In this case, the entrepreneur can choose both the “classical” simplified system and the “simplified patent system”.

Transition to patent taxation simple enough. A patent is issued at the taxpayer's discretion for a period of one to 12 months. The tax period is the period for which the patent was issued. An application for a patent is submitted by an individual entrepreneur to the tax authority at the place of registration of the individual entrepreneur no later than one month before the individual entrepreneur begins to apply the simplified taxation system based on a patent. The tax authority is obliged to issue a patent to an individual entrepreneur within ten days or notify him of the refusal to issue a patent. The form of notification of refusal to issue a patent is approved by the Federal Tax Service of Russia. When a patent is issued, its duplicate is also filled out and kept by the tax authority.

The cost of a patent depends on the amount of potential annual income and on the type of business in which the entrepreneur is engaged. This income is established by the authorities of the constituent entity of the Russian Federation in the relevant law for the calendar year for each type of business activity for which individual entrepreneurs are allowed to use a simplified taxation system based on a patent. At the same time, differentiation of such annual income is allowed, taking into account the characteristics and place of business activities of individual entrepreneurs in the territory of the corresponding constituent entity of the Russian Federation.

If an individual entrepreneur has violated the terms of application of the simplified taxation system based on a patent (for example, hired employees in excess of the established limit) or carried out a type of business activity based on a patent that is not provided for in the law of the subject of the Russian Federation where he works, then he loses the right to apply the simplified system taxation based on a patent in the period for which the patent was issued. The same will happen if the entrepreneur fails to pay (incomplete payment) one third of the cost of the patent within the time limit established by clause 8 of Art. 346.25.1 Tax Code of the Russian Federation.

In case of loss of the right to a “simplified patent”, an individual entrepreneur must pay taxes in accordance with the general taxation regime. In this case, the cost (part of the cost) of the patent paid by the individual entrepreneur is not returned to him.

Payment of the remaining part of the cost of the patent is made by the taxpayer no later than 25 days before the end of the period for which the patent was received.

Taxpayers of the simplified tax system who work on the basis of a patent do not have to submit a single tax declaration to the inspectorate. The fact is that the cost of a patent does not depend on the income and expenses of the entrepreneur. But they are required to keep a book of income and expenses. Entrepreneurs of the simplified tax system who have received a patent still cannot exceed the limit established in Art. 346.13 Tax Code of the Russian Federation income limit. Therefore, they must ensure compliance with the established restrictions.

Formation of the tax base when applying the simplified taxation system . According to Art. Art. 346.18, 346.25 of the Tax Code of the Russian Federation for organizations, the tax base when applying the simplified taxation system is the monetary expression of income, and for individual entrepreneurs - the monetary expression of income reduced by the amount of expenses.

When applying the simplified tax system, the object of taxation in accordance with clause 1 of Art. 346.14 of the Tax Code of the Russian Federation recognizes:

- income;

- income reduced by expenses.

The object, as a rule, is chosen by the taxpayer himself. An exception to the general rule is when the payer is a party to a simple partnership agreement or a property trust management agreement (then the object must be income reduced by the amount of expenses).

The choice of one option or another is determined by economic feasibility: if the taxpayer has large amounts of expenses by which income can be reduced for tax purposes, then he will choose the second option. If such expenses are few, then the first option is acceptable. When determining the object of taxation, taxpayers take into account the procedure provided for in Chapter. 25 of the Tax Code of the Russian Federation “Organizational Profit Tax”, the following income:

Income from sales;

Non-operating income.

When determining the object of taxation, income provided for in Chapter. 25 Tax Code of the Russian Federation. Also, income in the form of dividends received is not taken into account if they are taxed by a tax agent.

When determining the object of taxation, the taxpayer reduces the income received by the expenses listed in Art. 346.16 Tax Code of the Russian Federation.

The procedure for recognizing income and expenses is regulated by Art. 346.17 Tax Code of the Russian Federation.

The date of receipt of income is recognized as the day of receipt of funds into bank accounts and (or) to the cash desk, receipt of other property (work, services) and (or) property rights, as well as repayment of debt (payment) to the taxpayer in another way (cash method).

When using a bill of exchange, the date of receipt of income is the date of payment of the bill of exchange (the day of receipt of funds from the drawer or another person obligated under the specified bill of exchange) or the day the taxpayer transfers the specified bill of exchange by endorsement to a third party.

Expenses are recognized as taxpayer expenses after their actual payment..

Taxpayers do not take into account amount differences as part of income and expenses if, under the terms of the agreement, the obligation (claim) is expressed in conventional monetary units.

Expenses are taken into account as expenses taking into account the following features:

Material expenses and labor costs and payment of interest for the use of borrowed funds and when paying for services of third parties - at the time of repayment of the debt by writing off funds from the current account, payment from the cash register, and in the case of another method of repaying the debt - at the time of such repayment;

Expenses for the purchase of raw materials and materials - after their actual payment;

Expenses for paying the cost of goods purchased for further sale - as goods are sold using one of the methods: FIFO, LIFO, at average cost; by unit cost;

Costs associated with the sale of goods (storage, maintenance, transportation) - after actual payment;

Expenses for paying taxes and fees - after payment in the amount actually paid by the taxpayer;

Expenses for the acquisition (construction, production) of fixed assets, as well as expenses for the acquisition (creation) of intangible assets - the last date of the reporting (tax) period. These expenses are taken into account only for paid fixed assets and intangible assets used in carrying out business activities;

When a taxpayer issues his own bill of exchange in payment for goods (work, services), property rights - they are taken into account after payment of the bill of exchange;

When a taxpayer issues a bill of exchange to a third party in payment for goods (work, services), property rights - on the date of transfer of the said bill.

Organizations that, before the transition to the simplified tax system when calculating income tax, used the accrual method, when switching to the simplified tax system, follow the following rules:

On the date of transition, the tax base includes amounts of funds received before the transition to the simplified tax system as payment under contracts, the execution of which the taxpayer carries out after the transition to the simplified tax system;

Funds received after the transition to the simplified tax system are not included in the tax base if, according to the rules of tax accounting using the accrual method, these amounts were included in income when calculating the tax base for income tax;

Expenses incurred by an organization after the transition to the simplified tax system are recognized as expenses deducted from the tax base on the date of their implementation, if payment for such expenses was made before the transition to the simplified tax system, or on the date of payment, if payment was made after the transition to the simplified tax system;

Money paid after the transition to the simplified tax system to pay for the organization's expenses is not deducted from the tax base if, before the transition to the simplified tax system, such expenses were taken into account when calculating the tax base for income tax.

Organizations that used the simplified tax system, when switching to calculating the tax base for income tax using the accrual method, follow the rules:

Repayment of debt (payment) to the taxpayer for goods supplied during the period of application of the simplified tax system (work performed, services rendered) and transferred property rights is recognized as income;

The repayment of debt (payment) by the taxpayer for goods (work performed, services rendered) and property rights received during the period of application of the simplified tax system is recognized as an expense.

The indicated income and expenses are recognized on the date of transition to calculating the tax base for corporate income tax using the accrual method.

When an organization switches to the simplified tax system, tax accounting reflects the residual value of fixed assets and intangible assets that were paid before the transition to the simplified tax system, in the form of the difference in the purchase price (construction, manufacturing, creation) and the amount of accrued depreciation.

Individual entrepreneurs, when transitioning from other taxation regimes to the simplified tax system and from the simplified taxation system to other taxation regimes, apply the rules provided for organizations.

Features of document flow and taxation under a simplified taxation system . Organizations and individual entrepreneurs using the simplified tax system are exempt from the obligation to maintain accounting records, with the exception of accounting for fixed assets and intangible assets. However, taxpayers who have switched to the simplified tax system, as before the transition, can keep accounting records in full according to the rules established by the legislation of the Russian Federation on accounting.

To account for fixed assets and intangible assets, organizations and individual entrepreneurs must be guided by PBU 6/01 “Accounting for Fixed Assets” and PBU 14/2007 “Accounting for Intangible Assets”.

The requirement for mandatory accounting of fixed assets and intangible assets is due to the fact that in order to retain the right to use the simplified tax system, the residual value of fixed assets and intangible assets, determined according to accounting rules, should not exceed 100 million rubles. If at the end of the reporting (tax) period the specified limit is exceeded, then the taxpayer is considered to have switched to the general taxation regime from the beginning of the quarter in which this excess was allowed. In this regard, the taxpayer should monitor the residual value of fixed assets and intangible assets when planning the acquisition of new fixed assets and intangible assets, as well as to document the right to use the simplified tax system.

To maintain accounting records of fixed assets and intangible assets, organizations and entrepreneurs do not need to reflect transactions on synthetic accounting accounts. It is enough to independently develop the necessary accounting registers that allow you to accumulate information about the initial and residual value of existing fixed assets and intangible assets.

The forms of developed registers for accounting of fixed assets and intangible assets must be recorded in the accounting policy.

Taxpayers using the simplified tax system are required to keep tax records of their activity indicators necessary for calculating the tax base and the amount of tax, based on the Income and Expense Accounting Book.

The form of the Book of Income and Expenses is opened for one calendar year, can be done both in paper and electronic form and is maintained in Russian. At the end of the tax period, the Book, which was maintained electronically, is displayed on paper.

The Book reflects all business transactions carried out by the taxpayer during the reporting (tax) period, in chronological order based on primary documents.

For a Book that was maintained electronically, this procedure is performed after it is printed on paper at the end of the tax period.

For taxpayers using the simplified tax system, the tax period is a calendar year, which consists of three reporting periods. Reporting periods are the first quarter, six months and nine months of the calendar year.

Tax rates:

6% (from income);

15% (of income reduced by expenses).

The laws of the constituent entities of the Russian Federation may establish differentiated tax rates ranging from 5 to 15%, depending on the categories of taxpayers.

A taxpayer who applies the simplified tax system and has chosen income as an object of taxation can reduce the amount of tax for the tax period by the amount of insurance contributions for compulsory pension insurance paid for the same period of time, in accordance with the legislation of the Russian Federation on compulsory pension insurance, as well as by the amount temporary disability benefits paid to employees. In this case, the tax amount cannot be reduced by more than 50% on insurance contributions for compulsory pension insurance.

Taxpayers who have accepted as an object of taxation income reduced by the amount of expenses cannot make such a reduction in the amount of tax, since these contributions and benefits are included in expenses when calculating the tax base.

Taxpayers using the simplified tax system submit a tax return for a single tax based on the results of the tax period. The tax return is submitted by:

Taxpayers-organizations - no later than March 31 of the year following the expired tax period;

Taxpayers - individual entrepreneurs - no later than April 30 of the year following the expired tax period.

For violation of established deadlines, appropriate penalties have been established.

Organizations and individual entrepreneurs comply with the general procedure for conducting cash transactions, submit statistical reports, act as tax agents, keep tax records of income and expenses in the Income and Expense Book, accounting of fixed assets and intangible assets, recording indicators for other taxes, fees and contributions .

The tax amount is calculated by the taxpayer independently at the end of the tax period as a percentage of the tax base corresponding to the tax rate.

Thus, compared to the general taxation regime, the simplified taxation system has the following positive characteristics.

The simplified tax system is applied voluntarily, i.e. organizations and individual entrepreneurs decide for themselves whether they should switch to this regime or not. A similar rule applies to the termination of the right to apply this special tax regime (except for cases of forced deprivation of such a right, provided for in paragraph 4 of Article 346.13 of the Tax Code of the Russian Federation).

The simplified system applies to all business activities of the organization, i.e. completely replaces the general taxation regime.

Organizations using the simplified tax system are exempt from the obligation to maintain accounting records, with the exception of accounting for fixed assets and intangible assets of the organization. Accordingly, they do not have to submit financial statements to the tax authority. This greatly simplifies record keeping. However, modern business practice indicates that business entities applying the simplified taxation regime prefer to keep accounting records and prepare financial statements for the purposes of internal control.

The taxpayer has the opportunity to choose the object of taxation: income or income reduced by the amount of expenses.

An exception to this rule are participants in a simple partnership agreement or a property trust agreement. They are required to apply the simplified taxation system with the object “income minus expenses”.

Simplicity also deserves a positive rating filling out a tax return for a single tax paid in connection with the use of the simplified tax system, and submitting it to the tax authorities once a year - based on the results of the tax period.

Numerous positive features of the simplified tax system are negated by its shortcomings.

Firstly, the simplified tax system does not issue invoices. Not being VAT payers (clauses 2 and 3 of Article 346.11 of the Tax Code of the Russian Federation), taxpayers of the simplified tax system do not have to issue invoices to buyers and customers, which is an absolute plus for the sellers (performers) themselves. But their buyers (customers) may not like it. To deduct VAT, an invoice with the tax allocated is required. By purchasing goods from a seller using a simplified system, the buyer will not be able to count on a deduction and will be forced to pay VAT on the entire cost of the goods. As a result of transactions with entrepreneurs and organizations that operate under a simplified taxation system, enterprises experience a significant increase in the amount of VAT that must be transferred to the budget. As a rule, VAT payers are reluctant to enter into transactions with those who are exempt from paying this tax. All other things being equal, it is more profitable to purchase goods (work, services) from suppliers working under the generally established taxation system. By reselling the assets or using them in their own production, the buyer takes advantage of the deduction. Thanks to this, he, firstly, receives a large profit, and secondly, saves on taxes. And all this is only because the VAT amount is indicated separately in the invoice of an ordinary seller.

In fact, what was lost is compensated for. The absence of VAT allows taxpayers of the simplified tax system to set lower prices, and the benefit from purchasing goods from them or ordering services will cover the loss.

In addition, it is most optimal to introduce VAT into a simplified taxation system while maintaining the current procedure for its payment, but with the offset of the amounts paid against the single tax. In this case, it is necessary to take into account the share distribution of VAT and single tax paid between budgets of different levels. When calculating the single tax, the VAT paid should be deducted from the tax base in order to eliminate double taxation, and then its value should be compared with the accrued single tax on income, which, unfortunately, was not taken into account in the legislative amendments on the application of the simplified taxation system.

Secondly, with the simplified tax system the list of expenses is limited. Not always, with a simplified system, the expenses taken into account in the tax base are adequate to the real costs, and this is a really serious gap.

Under the general regime, almost all costs are allowed to be included in expenses if they are economically justified, justified and aimed at generating income. Simplified, this is not enough. Expenses must also be mentioned in paragraph 1 of Art. 346.16 Tax Code of the Russian Federation. True, this list is constantly updated with new positions. And yet, those who are going to work with the tax object “income minus expenses” need to analyze their expenses in detail. If most of the usually incurred expenses are not on the specified list, it is better to either choose another object of taxation (income) or refuse to switch to the simplified tax system.

Third, The simplified tax system uses the cash method of income accounting. On the one hand, with the cash method, only actual income is taken into account, on the other hand, on the basis of clause 1 of Art. 346.17 of the Tax Code of the Russian Federation, they include advances received, despite the fact that before the shipment of goods (provision of services, performance of work), they, in fact, are not income and can be returned. However, it can be noted that since the money is in the current account or in the cash register of an organization or entrepreneur, there will be no problems with paying tax and the mentioned disadvantage is not so important.

Having analyzed the main theoretical and practical aspects of the application of the simplified taxation system (STS) in a small enterprise, the following conclusions can be drawn:

The simplified taxation system is a special tax regime provided for by the Tax Code of the Russian Federation, which replaces a number of taxes established by the general tax regime with the payment of a single tax.

Single tax, accrued when applying the simplified tax system, replaces for organizations: corporate income tax, value added tax, property tax. Other taxes, and from January 1, 2010, insurance contributions to the Pension Fund of the Russian Federation, the Federal Social Insurance Fund of the Russian Federation, the Federal Compulsory Compulsory Medical Insurance Fund and the Federal Compulsory Compulsory Compulsory Medical Insurance Fund, are paid in accordance with the general procedure.

The use of the simplified tax system also frees an organization from maintaining accounting records and submitting reports, which is typical for organizations operating under the general taxation regime. But at the same time, organizations and individual entrepreneurs comply with the general procedure for conducting cash transactions, submit statistical reports, perform the duties of tax agents, keep tax records of income and expenses in the Income and Expense Book, accounting for fixed assets and intangible assets, and generate reports on the wage fund and taxes accrued on it.

The single tax is calculated annually and reflected in the company's annual declaration. In this case, the tax amount is calculated by the taxpayer independently based on the results of the tax period as a percentage of the tax base corresponding to the tax rate. The tax rate depends on what object of taxation the taxpayer has chosen. If the object of taxation is income, then the interest rate is set at 6%. If the taxpayer has chosen income reduced by the amount of expenses as the object of taxation, the tax rate is set at 15%.

Taxpayers using the simplified tax system submit a tax return for a single tax based on the results of the tax period. The tax period is a calendar year.

The purpose of introducing the simplified tax system is to stimulate the development of entrepreneurial activity in the field of small and medium-sized businesses, the level of development of which largely determines the level of economic development of the country as a whole.

One of the functions of the tax system is to stimulate the development of promising industries and areas of the economy. To perform this function, in addition to the main tax regime, there are special tax regimes. USN is one of them. The simplified tax system is a tax regime with a special procedure for calculating taxes.

In our opinion, it is necessary to change the rules for the transition to a simplified taxation system.

It is necessary to increase the threshold for the number of employees and the residual value of fixed assets and intangible assets.

Because this will help:

Support for small and medium-sized businesses;

Its greater competitiveness in front of large enterprises and enterprises with more experience in the market.

Also, in our opinion, the residual value of fixed assets and intangible assets should exceed the mark of 100 million rubles, since this is a barrier for newly created organizations. An organization that wants to be competitive in the market must have equipment to create high-class commercial products, and such equipment is a priori very expensive.

It would be possible to increase the amount of income from sales.

It would be advisable for small and medium-sized entrepreneurs to be allowed to apply these rules only in cases where their total income from sales of products (works, services) is at least 90% of the share of income from sales:

High-tech products and services (including for export - 70%);

Products and services from the implementation of innovative activities;

Rights to inventions, industrial designs, utility models, computer programs and databases (except for cases of their resale);

Research and development work of our own production.

At the same time, the right to approve a list of high-tech products and services, as well as products and services from innovative activities for the purposes of the simplified tax system, should be granted to the Government of the Russian Federation.

Also, in our opinion, the most important task of improving legislation on supporting small and medium-sized businesses is the development of measures aimed at preventing the artificial fragmentation of enterprises into smaller units in order to gain access to benefits intended for small businesses. Therefore, it is important to identify small and medium-sized businesses for the purpose of applying the simplified tax system, taking into account affiliated companies (individuals).

In international practice, a set of enterprises considered for tax purposes as a single economic unit are those small enterprises that depend on the same capital investments, as well as management, supplies, etc., even if these are separate small enterprises from a legal point of view are separate economic entities.

According to the current procedure in Ch. 26.2 of the Tax Code of the Russian Federation, when determining taxpayers of the simplified tax system, does not say that this tax regime is applied specifically by small businesses. To become a taxpayer of the simplified tax system, it is necessary that the organization’s income, the value of fixed assets and intangible assets, and the number of employees comply with the established chapters. 26.2 of the Tax Code of the Russian Federation in size, and also that the share of participation of other organizations is no more than 25%.

Being a preferential tax regime, the simplified tax system should not be applied to enterprises that are part of a single network. If a taxpayer owns dozens of enterprises, for the purposes of determining his status as a taxpayer of the simplified tax system, it is necessary to identify and consider the property of all companies owned by the owner, including groups of affiliated persons. The introduction of such rules will complicate tax administration, but it will be offset by an increase in tax revenues from large enterprises due to the application of the general taxation regime. In addition, the targeted direction of government measures for tax incentives for the development of small enterprises will be ensured.