USN "Income minus costs" - rate, accounting and settlement

The development of small and medium-sized businesses in Russia has significant reserves. Judge for yourself: the share of SMEs in the country's GDP is about 21%, the employment market is covered by 23.4%. The world practice assumes this indicator is 2-2.5 times higher. Best practices in the development of small and medium-sized businesses have been accumulated in the US, France, and the UK. It is believed that a developed SME gives stability to the economy of the country, because it easily adapts to various macroeconomic changes.

Stages of development of Russian tax legislation for SMEs

A significant incentive in the development of SMEs is the taxation system. Its reform in Russia began in the 90s (the Soviet system simply did not expect such a business). The start of this constructive process was laid in 1996 by the Federal Law "On a simplified taxation system". USN "Revenues minus expenses" and, alternatively, USN "Incomes" were proposed as options to ease the tax burden for newcomers. Behind them in 1998, followed by the "Law on a single tax on imputed income ...", relating to certain types of activities. Further improvement of state regulation of the sphere of business was manifested in 2013 with the adoption of the law "On Patent Taxation".

The benefits of a simplified taxation system

Through the introduction of a single tax, entrepreneurs were offered a really simplified tax accounting, which allows even people who do not have a special accounting education to fill out the register of records-a journal of financial receipts and expenditures. In this journal, records are kept according to the USN methodology. "Income minus costs" - this ratio is determined directly from the journal. Once a year, a tax return is provided, as well as a report on average personnel. This system for SMEs is the opposite of classical taxation, which assumes for the legal entity an alternative to the value-added tax, profit, property, and for IP - to the tax on personal income and physical persons.

It is estimated that due to the above tax optimization, a business focused on direct work with the consumer of goods and services will benefit by 10% more, which will increase profits by at least 30%.

The preferential mode - a suspended business

The transition to a simplified system of taxation minimizes the formal costs for entrepreneurship for a period when the business was practically not conducted. If during this period there was no movement of funds in bank accounts, in the cash register, the entrepreneur, according to the Order of the Ministry of Finance No. 62n of 10.07.2007, submits to the tax authority a simplified declaration "with zeros" until January 20 of the following year, which is to nothing It does not oblige.

Legislation on the use of "simplified"

Chapter 26.2 of the Russian Tax Code clearly limits the size of business the right to use USN. "Income minus expenditure" or purely "Revenue" as a tax base can be used by an entrepreneur (legal entity) in the context of a simplified system when the business meets certain criteria.

"Simplified" is recommended in the event that the assets of the enterprise are not more than 100,000,000 rubles, the staff is limited to one hundred employees, and the revenue for the year does not exceed 60,000,000 rubles. At the same time, participation in the authorized capital of the company of other legal entities should not be "off scale" for 25%.

Variants of the simplified system

A taxpayer satisfying the above criteria is given a free choice of the USN type: income minus expenses or the total income from all types of commercial activity will be independently chosen by them as a tax base. In the first case, the tax rate will be 15%, in the second 6%. The second option is used less often, it is profitable for entrepreneurial activity with minimal expenses.

It should be noted that at a rate of 15% an entrepreneur must keep and take into account documents confirming the fact of costs. They are the basis for reducing the payment of tax. The rate of the USN "Incomes minus expenses", as a rule, is considered by entrepreneurs to be more practical and close to their active economic activity. Therefore, this option of USN is more often chosen.

If we talk about the practice of paying a single tax, it is paid to the budget as an advance payment, which is determined on the basis of turnover for the previous period. In addition to the amount of tax, the entrepreneur also compulsorily makes payments to extra-budgetary funds.

In the business environment, it is commonly believed that with the help of a simplified taxation system, they are provided with an easier start to business, especially if the USN tax "Income minus expenses" is chosen, that is, with a minimum tax base.

Tax return

The methodology for completing the declaration on the simplified taxation system for legal entities and IP is presented in Chapter 26.2 of the current Tax Code. An entrepreneur or an accountant (director) of a legal entity fills it in and implements the payment of a single tax to the budget at certain times. The USN declaration for the past year is provided:

- organizations - by March 31;

- entrepreneurs - until April 30.

Revenues USN

The Russian Tax Code as regards Art. 26.2 defines three groups of incomes that are accounted for by legal entities and individual entrepreneurs in the USN:

• From the sale of works (services);
• From the sale of property rights and property (determined by Article 249 of the Tax Code);
• Non-operating income (according to art.250 of the Tax Code).

At the same time, income does not include income received in art. 251 TC.

If an organization or an entrepreneur, working on the USN, receives dividends from another organization, and the transferring company pays, retains and transfers the corporate profit tax according to art. 214, 275 of the Tax Code of the Russian Federation, in this case the dividends are not taken into account in the income of the receiving organization. Income also includes property received as a gift, and came under the barter agreement, as the simplified system of taxation assumes. The income of an enterprise operating under a simplified system also includes several potentially legally disputable issues. For example, according to the accounting in the advance income received.

We recommend that entrepreneurs do not enter into an unnecessary dispute with the tax authorities on this matter, but take their point of view in advance (to themselves is cheaper). According to paragraph 1 of Art. 346.17 Russian NC the date of receipt of funds to the account or to the cashier is the date of receipt of income. Entrepreneurs with practice of working with partners who prefer to advance, we recommend that you read the legal interpretation of this issue.

Expenses of the USN

An entrepreneur or an entity using a simplified taxation system should consider only those expenses that correspond to the list provided in Article 346.16 of the current Tax Code. The tax authorities verify the income declared by the entrepreneur for the last year with the actual record of the primary documents in the transaction log (complete with the documents themselves). They also carefully analyze the costs that affect the assessed tax.

A simplified system of taxation, if it is generalized, presupposes such expenses, which are connected with the basic entrepreneurial activity. These include, for example:

• Purchase, manufacture, repair of fixed assets;
• Acquisition of working capital;
• Rent;
• salary;
• Taxes and mandatory payments;
• fare;
• business trips;
• Expenses for servicing bank loans.

Entrepreneurs should take into account that a scrupulous observance of the list is designed to simplify the taxation system. The expenses, we recall, need to be checked against the strict list provided in Article 346.16 of the Tax Code.

The economic meaning of "simplified"

As practice shows, this system of taxation is very in demand for start-ups. Indeed, the nascent business, gaining momentum naturally, by its parameters falls under the criteria of "simplified" and, accordingly, saves money, using preferential taxation.

However, going beyond the revenue of 60 million rubles. Or assets of 100 million rubles. Personnel in 100 people, the company according to the logic of its development should move to the taxation of VAT, income tax, etc. That is, the tax of the USN "Incomes minus expenses" should basically be abandoned by entrepreneurs. However, some of them continue to think in old categories, not noticing the new opportunities of their business, which grew out of "short pants" - opportunities to increase labor productivity; Attracting new investors; Simplification of internal processes; Reduction of the share of administrative costs; Improve the terms of cooperation offered to partners. How do they act?

Artificial "tightening" of the stage of simplified taxation

Instead of moving to new criteria of work, these entrepreneurs continue to work "in the old fashion", in particular, trying to keep tax records of the USN "income minus costs." Such grief-businessmen, instead of building a new corporate structure, see a priority in creating artificial preconditions for preserving old tax benefits offered by the single tax in "simplified". They split their corporate structure into separate legal entities, each of which falls under the USN criteria. However, such an approach for them as a result carries significant costs of lost opportunities, which we will try to show further.

Organizational and tax costs in case of "fragmentation" of the structure of the enterprise

Formally, each such mini-enterprise is independent and has its own leadership. Really it is a "soap bubble". The entrepreneur-owner, instead of centrally and effectively managing simultaneously the whole structure from the "single center", it is necessary to negotiate with each of his "vassals". This transition from the management classics to informal relationships complicates and confuses the workflow of mini-enterprises, which is not difficult to notice to an experienced tax inspector. The procedure for presenting an entrepreneur with a claim that his accounting of the USN "Incomes minus expenses" is unreasonable, has already been worked out and diverts real financial resources from the business.

The real price of business is falling

However, some successful entrepreneurs manage to develop such a "fragmented" structure. However, sooner or later a natural question arises about external investments in the capital of the enterprise or about its sale. The application of a simplified taxation system in these cases, as we understand, again becomes a brake. Investors are suspicious of a distributed business, they value optimization and manageability. And the profitability of such a business, obtained by a questionable way of tax incentives, is reevaluated by financial multipliers. As a result, the real price of business is falling.

Conclusion

A special taxation policy (to which the Russian simplified taxation system applies) is practiced by many countries in relation to small and medium-sized businesses. How can tax support for small and medium-sized businesses in the future of Russia change its forms?

Our opinion is that in this rather subtle question it is not necessary to reinvent the wheel. It is much more promising to benefit from the experience of other states. For example, the United States, Britain, France. These countries, strangely enough, demonstrate different approaches to taxation, stimulating with it the development of small business.

According to experts, the most effective state support program operates in the United States, a recognized world leader in the development of SMEs. Instead of tax regimes in the New World, income tax is paid at lower rates. For example, if the annual profit of the business does not exceed $ 50,000, then the tax rate is applied at 15%, with a further increase in profits of $ 50-70 thousand, and the tax percentage, respectively, increases to 25%.

Unlike the US, France, like Russia, uses special preferential tax treatment for SMEs. At the same time, the taxation of SMEs in innovative industries has been reduced by 50%. There is in the "country of the Musketeers" relatively small business the humane practice of deferring taxes.

The British acted differently: they did not declare small and medium-sized businesses in principle, gave entrepreneurs with an income of less than £ 15,000 the right to use a simplified declaration, especially "not quibbling" at the details of their assets and activities. Essential legislative assistance to British entrepreneurs is their principal exemption from advance payments (if their annual financial obligations are damped in time and amount to less than £ 500 per year.) In Foggy Albion, there are also tax breaks for start-ups when they purchase technological equipment.

How will Russia further develop its tax legislation for SMEs? This will depend on the adoption of the relevant laws by deputies whom the Russians themselves will choose.