The USN tax - what is it in simple words, how is it calculated

Russian legislation allows commercial enterprises to work in the USN mode. What it is? This is a special mechanism of taxation, which implies a significant reduction in the financial burden of companies. This is due to a reduction in the base for calculating the corresponding fees to the treasury, as well as by reducing the grounds for determining its individual components. At the same time, the company retains a number of obligations, the fulfillment of which will be demanded by the tax. USN is a regime that greatly facilitates the activities of Russian firms, but does not imply full exemption from payment of statutory fees, as well as from providing the necessary reporting to competent bodies. What is the specificity of "simplified"? What are the nuances of its involvement in practice deserve special attention?

General information about the USN

Let's consider the basic information about USN. What it is? USN, or a simplified taxation system, is provided for by the Tax Code. Most popular among beginners. The fact is that the USN for most of the signs is much more profitable than the general taxation system - OCH, which is used in large enterprises.

Simplicity in the tax regime under consideration is expressed not only in terms of the amount of fees needed to pay, but also in respect of reporting procedures. There are very few of them with the USN.

USN Terms of Use

Let's study the essence of the USN (what is this) in more detail. Consider the "simplified" in the aspect of the Russian Federation's rules for its application. As we noted above, expecting to use this system of payment of fees can mostly begin-up entrepreneurs - those in whose possession a small business. But what criteria will be here? In order to apply the appropriate system, at which the tax of the USN is paid, the enterprise must meet the following basic criteria:

- it employs no more than 100 employees;

- the annual revenue of the company does not exceed 60 million rubles. (In some interpretations - 45 million rubles for 9 months of the tax year);

- the residual value of assets - not more than 100 million rubles.

There are additional criteria. Thus, the share in the ownership of authorized capital by other enterprises in a firm applying for USN operation should not be more than 25%. Also, the company can not have affiliates to take advantage of USN.

What taxes can I not pay

In order to better understand the specificity of the simplified tax system, what is it, we will consider in more detail the benefits that an enterprise that works in the appropriate taxation regime receives. The main feature of the simplified tax system is that this system of calculation and payment of fees to the budget replaces several taxes that are typical for DOS. Among them: the profit tax (excluding fees from dividends and certain types of liabilities), on property, VAT, personal income tax from an entrepreneur - if it is an IP. However, in some cases, the obligation to pay the appropriate types of fees is retained by the company - for example, if it acts as a tax agent. Or if it forms documents that reflect the need to pay those or other taxes. We will look at similar scenarios a bit later.

Types of taxes on USN

What is to be paid to the owner of the business in exchange for these fees? Legislation provides for 2 schemes of its settlements with the state. In the first of these, the taxable base is formed at the expense of the company's revenue. Of it, 6% are subject to payment to the Treasury. The costs for the USN are not taken into account. Another scheme is the calculation of fees based on the company's profit indicators. Of it, 15% are subject to payment to the Treasury. Within the framework of this scheme, expenses for SPD are of great importance. So, if they are equal to or exceed income, then the tax base is not formed.

Which of the two marked schemes is best for the entrepreneur? Obviously, this is determined by the industry specific business. If he is engaged in providing services, then he will have few expenses. In this case, it is more profitable to pay taxes on revenues. If the person is the store owner, then in this case the costs will be appreciable. In retail, the average profitability index is about 10-15%. In this case, it is more profitable to pay fees on profits. Let's consider an example that visually will allow to see in which cases one scheme is more advantageous, and in which - another.

Example of calculating USN

Our task is to find a formula that allows us to determine the optimal basis for calculating USN. Revenues, expenses of the company are factors that in a determining degree influence the arrangement of the corresponding priorities. Let's consider an example in which the specificity of using the first or the second scheme of the USN calculus will be clearly reflected.

Suppose the firm provides services for printing and scanning documents. Presumptive costs will be formed by purchasing paper and paint for the IFIs (we will agree that we have 2 of them and they got the company as a gift, that's why they are not included in the expenses), electricity payments, and also transfer of labor compensation to employees.

Let's start by analyzing the company's possible costs. Suppose that the company employs 2 people with a salary of 25 thousand rubles. The cost of paper and paint at an average intensity of commercial operation of one device of about 700 pages per day will be approximately 10 thousand rubles. per month. Necessary contributions to the FIU, FSS and MHIF for employees - about 30% of their salaries. Thus, the costs based on the amounts that go into the payroll of the company's employees and the fulfillment of social obligations will amount to 65 thousand rubles. (Salary for two and 30% of contributions to funds). Add to them 10 thousand rubles., Which will go to buy paper and paint. It turns out, the total monthly expenses of the firm - 75 thousand rubles.

What are the expected earnings of the company? The average cost of printing 1 sheet in major cities - 3 rubles. We multiply this figure by 700, and then by 30 (we agree that the firm works every day). It turns out 63 thousand rubles. But we have 2 printers. In total, they will bring 126 thousand rubles. Proceeds. Let us also scan about 100 images a day. The cost of processing each average - 5 rubles. As a result, we earn on scanning about 15 thousand rubles. per month. Total revenue of the company for all services - 141 thousand. Profit taking into account expenses - 66 thousand rubles.

What is the scheme to choose for payment of USN? We know the income and expenses. If we pay the state tax on revenue - 6% from 141 thousand rubles, then we will have 132 thousand 540 rubles. The net profit in this case will be 57 540 rubles. If we pay tax to the state from the difference between income and expenditure - 15% of 66 thousand rubles, then we will have 56,100 rubles. Net profit. Obviously, the payment of USN in calculating the tax on revenue in this case is more profitable.

Of course, these calculations are a very rough example. USN can become unprofitable, if for any reasons, for example due to seasonal fluctuations in demand, the revenue will not be so much as in our example. It is clear that the main clients of companies on printing and scanning: students, students of schools, lyceums - in summer they rest. But the law does not provide for a temporary change in the taxation regime in the summer. Therefore, the owner of the company to provide the appropriate type of services should calculate the appropriate changes in the dynamics of demand in determining the optimal scheme of operation in the USN.

Taxes and fees for USN

Under both schemes, an enterprise must fulfill its obligations not only for transferring taxes to the Federal Tax Service, but also for paying the necessary contributions to public funds - the FIU, the FSS and the MHIF. In the event that the legal form of doing business is LLC, then the entrepreneur transfers the corresponding fees to the treasury only for his employees. If a person conducts business as an IP, then he must also pay contributions to the FIU, the FSS and the MHIF for himself. At the same time, he has the right to transfer 100% of them in payment of taxes - calculated both by revenue and profit. Thanks to this opportunity, many entrepreneurs actually do not feel the additional financial burden due to the need to pay the corresponding fees for themselves.

As a rule, enterprises operating under the USN, contributions and taxes of a different type do not pay. However, there are a number of statutory grounds for determining additional financial obligations of companies under the "simplified procedure". Among these are charges related to excises. Their formation may be associated with the importation into the territory of the Russian Federation of goods that require appropriate documents, the purchase of petroleum products, the sale of alcohol products and other excisable goods (including confiscated or mismanaged), as well as the sale of products imported into the Russian Federation from the Republic of Belarus. Some enterprises that operate under the simplified tax system pay state and customs duties, land, transport and water taxes, as well as fees provided by the legislation for the use of biological resources.

Payment of taxes with USN and reporting procedures

We studied the basic information on the simplified taxation regime of Russian enterprises, USN. What it is, what are its main advantages, we considered. Now we can explore some practical nuances of using the possibilities of "simplified". The aspect concerning the procedure for paying the relevant tax is interesting.

With respect to this obligation, the law sets specific deadlines. USN - a regime that requires quarterly transfer of necessary fees to the budget by enterprises. Legislation requires from entrepreneurs, working on "simplified", the transfer of advance payments - within 25 days from the end of the relevant tax period. They can be the first quarter, half a year, 9 months. Collection after the tax year can be transferred to the budget until March 31 - for the owners of the LLC, until April 30 - for the IP.

Another important aspect of the practical work of the enterprise in the USN mode is reporting. We noted above that the corresponding obligations of the business owner have been simplified-that is, there will be no need to send a large number of reporting forms to the Federal Tax Service. In fact, the main document that you need to periodically send an entrepreneur to the Federal Tax Service is a tax return. It must be submitted before March 31 of the year, which follows the reporting - the owners of the LLC, until April 30 - IP. The tax declaration is a standardized form, and the Federal Tax Service will always be able to issue its sample. USN - a regime that is associated with a minimum amount of reporting procedures. However, you can not forget about the need to provide a declaration to the entrepreneur. To look at a pattern of filling out its first page can approximately so.

The structure of the document is very simple. The main thing is not to be mistaken in the indication of personal data and figures reflecting business turnover.

If the enterprise is a tax agent

For companies that have the status of a tax agent, the law predetermines additional obligations in the aspect of paying various fees to the treasury. For example, companies that hire employees under employment contracts or order services under civil contracts must pay personal income tax with appropriate compensation to employees or contractors.

Companies in the status of a tax agent are also required to perform a number of reporting procedures that can complement the list noted above. So, for example, of the corresponding type, enterprises must submit to the FSS a computed statement in accordance with the established form - up to the 15th day of the month that follows the tax period. The tax agents have reporting obligations to the FIU, they must submit the form RSV-1 to this institution - before the 15th day of the second month, which follows the reporting period. At the same time, the FIU also surrenders individual information. In some cases, the enterprise has the status of a tax agent in the aspect of paying VAT. In this situation, the firm needs to submit to the Federal Tax Service an appropriate declaration before the 20th day of the month that follows the reporting period. If the company pays dividends, then it is also necessary to submit a declaration, which will reflect the figures for the income tax.

According to the results of the year, enterprises in the status of a tax agent must pass: an accounting statement in the FSS (until January 15), information on the average number of employees, a VAT declaration (before January 20), RSV-1 form, as well as individual information in the FIU (up to 15 February); Information on the form 2-NDFL (before April 1), the declaration on land and transport taxes (until February 1).

How to switch to USN

So, if you try to explain the essence of the USN (what it is) in simple words, then you can confine yourself to the following statement: USN is a regime of payment of fees to the treasury, which assumes a minimum tax burden, and is a strong incentive for starting a business. But how is the owner of an enterprise to take advantage of the advantages of "simplified"? There are two main schemes for translating the firm's activities into the appropriate regime.

In the first, activation of the simplified taxation system at the time of registration of the company with the Federal Tax Service is expected. In this case, the entrepreneur must send a notice to the Federal Tax Service together with a package of documents necessary for processing the certificate on entering the company into state registers. A special sample of filling is established with respect to the relevant document. USN is a regime in which an enterprise can switch over within 30 days after state registration by sending a relevant document to the Federal Tax Service. He can look like this.

The second scheme assumes that the company will be transferred to the USN from other taxation regimes. The main thing is to keep in mind that the law establishes certain time limits. USN is activated only from the beginning of the next tax year. Under the second scheme, the entrepreneur also must file a notice with the Federal Tax Service.

Disadvantages of USN

So, we have studied the essence of the USN tax, what it is and how it is calculated. The advantages of "simplified" are obvious. But there are some disadvantages of the USN. So, an enterprise that has sharply increased turnover, for example after the conclusion of a large contract, may lose the right to work under a simplified taxation regime. In practice, this may mean the need for urgent payment of fees - for example, related to income tax. If the enterprise returns from the USN to the OCH, it will be accompanied by the need to submit a large number of reporting documents to the Federal Tax Service. This can be accompanied by significant labor costs of specialists of the company to fill them. USN in the transition to this regime will require the restoration of reporting, as well as VAT on assets accrued.

Enterprises operating under OCH pay VAT. In turn, firms in the "simplified" are not required to transfer this tax to the state. USN in this sense greatly facilitates the financial burden of the company, but at the same time can predetermine the reluctance to work with it from those counterparties who pay VAT. This is due to the specifics of the legislation in the sphere of calculation and payment of value added tax. The matter is that in some cases firms can count on its indemnification - under the condition that VAT is used by the counterparty. Since the company does not transfer it to the budget on a "simplified tax", the number of its potential partners may decrease, as some may not benefit from cooperation if the counterparty works without VAT.

Sometimes entrepreneurs try to adapt to this aspect of legislation, trying to issue invoices, which contain a separate line with VAT. This is inefficient, lawyers say. The fact is that such a document predetermines the obligation of the enterprise to transfer the appropriate amount of VAT to the budget. Similarly, a corresponding declaration must be submitted to the Federal Tax Service.

It can also be noted that the amount of VAT for "simplified tax" can not be reduced if the business owner pays taxes on the company's profits. Moreover, if an entrepreneur who works for the USN, in order to increase loyalty on the part of the counterparty, issues invoices in which VAT is recorded, then the corresponding amounts of money that are received on his settlement account can be fixed in the interpretation of the tax authorities as income, and with In this case, they must be paid taxes.

If an entrepreneur who works in a "simplified" order forms an invoice for the counterparty in which the VAT will be recorded, but does not transfer the appropriate amount to the budget, the Federal Tax Service can find these funds after finding the violation. Also, the Federal Tax Service can charge a penalty on the grounds that the tax provided for by the Tax Code is not paid by the company. Similarly, the sanctions provided for by the Tax Code can be imposed on business for an absent VAT declaration.

Thus, in practice, attempts by entrepreneurs to circumvent the norms established by the legislation relating to work with VAT are significantly complicated by other provisions of the laws. Therefore, many firms do not work on "simplified", because they want to retain the right to use deductions related to settlements, which include VAT. However, according to many entrepreneurs, counterparties can always be attracted by a lower price for goods and services - and they will not care whether VAT is compensated or not.

Above, answering the question: "USN - what is it?" - we noted that firms can count on working in this mode only on condition that they do not have branches. Many business representatives view this criterion as a lack of "simplified", as an entrepreneur as business grows, most likely, it will be necessary to open branches in other cities.