Those organizations that use the simplified taxation system - simplified taxation system - are required to know what changes await the simplified taxation system in 2018. We will devote our review to this issue. There are not very many changes to the simplification, so we will describe in detail the essence of each amendment.
1. New deflator coefficient 2. Increasing the income limit for switching to the simplified tax system in 2020 3. New limit on fixed assets 4. Transition to the simplified tax system in 2020: criteria 5. New form of accounting book for the simplified tax system 6. Contributions of participants to property do not generate income on a simplified basis 7. Payment for utilities by owners does not generate income 8. Accounting for training expenses using an online form 9. Reducing income on the simplified tax system due to mandatory contributions from developers
New deflator coefficient
Changes to the simplified tax system in 2020 mainly affected the deflator index. Based on the order of the Ministry of Economic Development of the Russian Federation dated October 30, 2020 No. 579, the value of the coefficient for 2020 is 1.481.
As a rule, the income limit for switching to the simplified tax system was indexed to this indicator while maintaining the right to work in this special regime (paragraph 2, paragraph 2, article No. 346.12 and paragraph 4, paragraph 4, article No. 346.13 of the Tax Code of the Russian Federation). But for 2020 - 2020 there is a ban on this indexation.
Consequently, the new deflator coefficient does not affect income limits in any way.
New maximum base for calculating contributions
These changes apply to companies and entrepreneurs with employees. Depending on the amount of salary payments to employees during the year, the tariffs for contributions to pension and social insurance differ. The applied tariff rates depend on the maximum size of the base for calculating contributions. In 2020 this size has been increased. In the tables below we have given the insurance rates applied depending on the amount of payments to an individual employee. See more details here .
| Amount of payments in favor of one employee in 2020 | Amount of payments in favor of one employee in 2020 | Insurance rate for pension insurance |
| up to 1150 thousand rubles. | up to 1021 thousand rubles. | 22 % |
| over 1150 thousand rubles. | over 1021 thousand rubles. | 10 % |
| Amount of payments in favor of one employee in 2020 | Amount of payments in favor of one employee in 2020 | Amount of insurance tariff for social insurance |
| up to 865 thousand rubles. | up to 815 thousand rubles. | 2,9 % |
| over 865 thousand rubles. | over 815 thousand rubles. | 0 % |
Increasing the income limit for switching to the simplified tax system in 2020.
Important changes to the simplified taxation system for 2018 also concern the right to switch to this special regime from the current year.
Here we are talking about changes to the income limit of the simplified tax system in 2020 - this is no more than 112.5 million rubles for 9 months of 2020 according to clause 2 of Art. No. 346.12 Tax Code of the Russian Federation. This includes income from the sale of goods, works or services, as well as non-operating income. It should be noted that such an income limit has not been introduced for merchants - it is relevant only for organizations.
Previously, this limit was 45,000,000 rubles. with indexation by the deflator coefficient, and to switch to a simplified system from 01/01/2017, income for 9 months of 2020 should have been no more than 59.805 million rubles.
To remain on the simplified tax system in 2020, income based on the results of the reporting/tax period should not exceed 150 million rubles. – this rule has not changed!
Insurance premiums in 2020
The amounts of fixed contributions to the pension fund and health insurance will increase in 2020 and in total will amount to 40,874 rubles, of which individual entrepreneurs will have to pay “for themselves”:
- to the Pension Fund of Russia - 32,448 rubles. (if the amount of income does not exceed the limit of 300,000 rubles);
- in the Federal Compulsory Medical Insurance Fund - 8,426 rubles.
Read more about paying insurance premiums in 2020 in a separate article.
Online accounting for new business
Details
Transition to the simplified tax system in 2020: criteria
According to practice, the simplified taxation system is in greatest demand among taxpayers. It is worth taking a closer look at the conditions for the transition to the simplified tax system in 2020. Moreover, some of the criteria have changed.
Criteria for transition to a simplified taxation system
Let us immediately note that the criteria for switching to the simplified tax system in 2020 are described in various articles of Chapter 26.2 of the Tax Code of the Russian Federation. Therefore, for the sake of convenience, we will now list them all:
| № | Name of criterion | Norm of the Tax Code of the Russian Federation |
| 1 | A limit has been set for the transition to the simplified tax system in 2020: - for 9 months of 2017, income should be no more than 112.5 million rubles; — for the entire 2017, income should not exceed 150 million rubles. | Clause 2 of Art. No. 346.12 and Clause 4 of Art. No. 346.13 |
| 2 | The maximum residual value of fixed assets according to accounting as of October 1, 2017 is 150 million rubles. Clarification: the cost of intangible assets is not taken into account. | pp. 16 clause 3 article No. 46.12 |
| 3 | The average number of employees does not exceed 100 people | pp. 15 clause 3 article No. 346.12 |
| 4 | The largest share of other companies in the authorized capital of the simplified company is no more than 25% | pp. 14 clause 3 art. No. 346.12 |
| 5 | Lack of company branches | pp. 1 clause 3 article No. 346.12 |
The procedure for switching to the simplified tax system in 2020
It is also worth mentioning the fact that the procedure for switching to the simplified tax system has not fundamentally changed since 2018.
It is enough to meet the above criteria and have time to submit a corresponding notification to the Federal Tax Service at the place of location or residence of the individual entrepreneur before January 9, 2020 inclusive, in accordance with clause 1 of Art. 346.13 Tax Code of the Russian Federation.
In 2020, December 31st falls on a Sunday, and this is a day off, therefore, according to tax legislation, the rule of transfer to the next working day under clause 7 of Art. 6.1 Tax Code of the Russian Federation. This date will be January 09, 2020.
The form of this document is enshrined in Appendix 1 of the Order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/829, and the electronic version for sending is enshrined in Appendix 1 of the Order of the Federal Tax Service dated November 16, 2012 No. ММВ-7-6/878.
You can download the notification form for the transition to the simplified tax system from 2020 here.
Currently, there is a notification procedure for switching to a simplified system, i.e. no need to wait for special permission from the tax office. At the same time, the future simplifier should decide in advance on the object according to the simplified tax system that he wants to apply. There are 2 options here (Article 346.14 of the Tax Code of the Russian Federation):
- Pay tax only on the organization's income.
- Deduct tax on income that is reduced by costs/expenses incurred.
If you did not have time to submit a notification of the transition to the simplified tax system from 01/09/2018, then you will not have the right to apply this special regime - paragraphs. 19 clause 3 art. 346.12 Tax Code of the Russian Federation!
From the above we can conclude that the transition to a simplified tax regime, according to the general rule, is permissible only from the beginning of the next calendar year. And it is necessary to take measures in this regard in advance. At the same time, newly created companies and individual entrepreneurs can expect to switch to the simplified tax system from 2020 if they do not have time to submit a notification within 30 calendar days from the date of tax registration specified in the certificate according to paragraph 2 of Art. 346.13 Tax Code of the Russian Federation.
USN-2018: main changes
The income and expense accounting book and the new list of activities for which entrepreneurs pay reduced insurance premiums are the main changes in the simplified tax system that came into force in January 2020.
USN in 2020: updated KUDiR form
In December 2020, a new form of KUDiR was adopted, which in 2017 could be used by simplifiers on a voluntary basis. After January 1, 2020, it became mandatory for everyone who applies the simplified tax system. Section V has appeared in KUDiR - “The amount of the trade fee, which reduces the amount of tax paid in connection with the application of the simplified tax system (advance payments for tax), calculated for the object of taxation from the type of business activity in respect of which the trade fee is established.” This section needs to be completed only by taxpayers with the simplified tax system for the object “income”, who pay a trade fee that reduces tax under the simplified tax system. Please note that only part of the tax under the simplified tax system, calculated from the taxable activity fee, can be reduced by the trade fee. We recommend that such simplifiers keep separate records by type of activity, indicating the one for which the trading fee is paid. Using income minus expenses, include the entire collection amount in tax expenses.
Simplified tax system in 2020: income limit for simplifiers
The deflator coefficient for the purpose of applying the simplified tax system has been re-approved, but the income limit for simplified people in 2020 does not change. This is due to the fact that Federal Law No. 243-FZ suspended the mechanism for indexing income limits by a deflator coefficient for the purposes of applying the simplified tax system until 2020. Thus, the deflator coefficient for the simplified tax system in 2020 for income limits is not applied.
Simplified tax system in 2020: list of income exempt from taxation under the simplified tax system
It included:
- dividends left by the management of the enterprise at the disposal of the company;
- property, shares, shares, etc., contributed as a contribution to the property of the enterprise.
Please note: if the property is to be sold, the income tax benefit disappears. The tax will need to be paid in full. However, this Federal Law does not contain information on the correct conduct of this operation. Usually it is necessary to draw up minutes of the meeting where the decision is proposed and assistance is provided to increase net assets.
Simplified tax system in 2020: corporate property tax
Companies using the simplified tax system pay property tax with cadastral value. Therefore, it is necessary to provide a declaration. From January 1, 2020, it must be filled out according to the new form adopted by the Order of the Federal Tax Service of the Russian Federation dated March 31, 2017. The deadline for submitting the declaration is March 30, 2020. According to the new form, the title page no longer contains the details “M.P.” and "OKVED". In Section 3 the following lines are adopted:
- Property code “001” - Appendix 5 to the Procedure for filling out the calculation. For cadastral objects - code 11; for apartments and residential buildings not accounted for as fixed assets - code 13.
- Share in the right of common ownership “030” – to be filled in if we have a share together with a legal entity or individual entrepreneur.
- Share of cadastral value - is indicated if the simplifier owns premises in a shopping or office center, and the cadastral value is determined for the entire building.
Simplified tax system in 2020: simplified minimum tax
The minimum tax is valid at the simplified tax system rate “income minus expenses” and arises only at the end of the year. Every quarter we calculate and pay the tax as usual: from the income from the beginning of the year, you need to subtract expenses, multiply by the tax rate of the simplified tax system “Income - Expenses” in the region - this will give you the tax that needs to be paid. After the tax period: calculate the tax as usual. Then you need to compare the amount received with the minimum tax - 1% of annual income. If the amount received is more than 1% of income or equal to this amount, you need to pay regular tax under the simplified tax system. If the tax is less than 1% of income, then we pay the minimum tax. Example. Entrepreneur Ivanov A.A. I decided to use the simplified tax system with the object “income minus expenses. During the tax period, he received income in the amount of 30 million rubles, while his expenses for the same period amounted to 29 million rubles. Let's calculate the tax base: 30 million – 29 million = 1 million rubles. The tax amount for such an object of taxation is: 1 million x 15% = 150,000 rubles. Let's calculate the minimum tax: 30 million x 1% = 300,000 rubles. The state needs to pay exactly the amount of 300,000 rubles, and not 150,000 rubles.
Have questions?
Contact us and we will answer them, +7 (343) 222-16-02
Best regards, e-office24 team!
Share with your friends!
New form of accounting book according to the simplified tax system
What’s new in the simplified tax system in 2020 for various organizational and legal forms also concerns tax accounting, or more precisely, a ledger for recording income and expenses in a simplified taxation system. The form of the book was approved by Order of the Ministry of Finance dated October 22, 2012 No. 135n.
But from 01/01/2018, all simplifiers are required to keep records based on the updated form of this register - as amended by Order of the Ministry of Finance dated December 7, 2020 No. 227.
In fact, the only significant change is that it affects the simplified tax system “Income”, where from 2020 the updated form includes a new Section V, which provides:
- the amount of the trade fee paid;
- payment period;
- date\document number.
The obligation to certify a book with a seal has been abolished if a company or entrepreneur refuses this stamp.
Another innovation concerns the fact that entrepreneurs using the simplified tax system can reflect in the book all their deductions for compulsory insurance: both from the minimum wage and 1% from income above the specified limit.
Participants' contributions to property do not generate simplified income
Completely new in taxation for 2020 for the simplified tax system - contributions to the property of company participants in a simplified system, regardless of their share in the authorized capital, do not increase income in this special regime, according to Law No. 286-FZ dated September 30, 2017, as amended in the Tax Code of the Russian Federation.
Until January 1, 2018, participant assistance did not increase income under the simplified tax system only in cases if:
- any participant transferred property for the purpose of replenishing net assets;
- money or property was contributed by a participant with a share > 50%.
This issue is regulated by new paragraph. 3.7 clause 1 art. No. 251 of the Tax Code of the Russian Federation, it refers to the procedure for determining income on the simplified tax system - paragraphs. 1 clause 1.1 art. No. 346.15 Tax Code of the Russian Federation.
Online cash registers for “simplified people” in 2020
According to Art. 4 of Federal Law No. 192-FZ of July 3, 2018, next year two main changes will affect “simplified people”.
1. Those who sell goods through vending machines are required, from February 1, 2020, to display QR codes on the display of such vending machines. The buyer needs these codes to download so he can receive his cash receipt.
2. Those who sell labeled goods must use special fiscal drives that transmit data on labeling codes. If a company is already using a fiscal drive, then it can be used until its expiration date. After this, you will need to buy a new fiscal drive that transmits data about the marking codes.
Payments for utilities by owners do not generate income
Based on the Law of November 27, 2020 No. 335-FZ, a new position was added to the list of income that does not form an object for tax on the simplified tax system - this is a new paragraph. 4 clause 1.1 art. No. 346.14 Tax Code of the Russian Federation. We are talking about payment by the owners or users of real estate for housing and communal services provided by third-party organizations. In this case, payment can be received by:
- HOA;
- TSN;
- Management Company;
- horticultural, gardening or dacha partnerships or non-profit partnerships;
- housing, horticultural, gardening, dacha or other consumer cooperatives.
Who will have their tax return canceled under the simplified tax system?
Positive changes should affect those organizations and entrepreneurs who simultaneously:
- A simplified taxation system is used with the object of taxation being “income”.
- Use online cash registers throughout the entire tax period.
The message from the Ministry of Finance says:
Cancellation of the obligation to submit a tax return for taxpayers using the simplified tax system with the object of taxation in the form of income and using cash register equipment that ensures the transmission of fiscal data to the tax authorities online.
The fact is that the Federal Tax Service of Russia has the ability to independently monitor all receipts of funds to the cash desk and to the taxpayer’s current account. This means that tax authorities can calculate the tax that such taxpayers must pay and check how correctly it was paid. In this case, according to officials, reporting is an excessive measure and, in principle, is not necessary.
How will the tax on the simplified tax system be calculated and paid after the declaration is cancelled? Unfortunately, this remains unclear until the end. Most likely, as now, taxpayers will independently calculate and pay advance payments, as well as tax for the year. Federal Tax Service inspectors will compare the transferred amounts with the tax that will be calculated based on data on receipts to the cash desk and to the current account. In case of discrepancies in the data, the taxpayer will be required to provide explanations and will be fined if he underpaid.
The second option is that tax authorities will send demands to taxpayers with the exact amount of tax to be paid. Then all that remains is to pay for it. However, how this will be possible for individual entrepreneurs, who have the right to reduce the tax on the simplified tax system by the amount of insurance premiums paid for themselves and for their employees, remains unclear.
Accounting for training expenses using online form
Completely recent news also includes changes to the simplified tax system in 2020 in terms of the emergence of the possibility of accounting for a new type of expense from 01/01/2018 - expenses for network training of personnel, in accordance with the law of 07/18/2017 No. 169-FZ. The rules for their tax accounting are similar to the income tax under clause 3 of Art. 264 Tax Code of the Russian Federation. Previously, the Tax Code of the Russian Federation did not regulate this issue in any way.
The list of expenses for online training of personnel or individuals in the Tax Code of the Russian Federation is open:
- for the maintenance of the employer’s premises/equipment involved in training;
- for wages;
- on the cost of property that was transferred to organize the training process;
- for other expenses within the framework of the network training agreement.
It is possible to take into account the costs of an online form of personnel training according to the simplified tax system only if a number of mandatory conditions are met, which include the following:
- during the tax period, at least one company employee completed his online training;
- this employee has signed an employment contract with a simplified employer;
- the duration of this contract is >= 1 year.
