Each organization or individual entrepreneur must pay part of the funds from its profits or income - taxes - to the country's budget. Upon registration, all payers are subject to a general tax regime - a complex and inconvenient tax payment system for many. For . Let's look at popular special modes.
To support and stimulate business development in the tax system of the Russian Federation, in addition, five special ones are provided.
Special regimes are most common in small and medium-sized enterprises, as they can significantly simplify the system of paying taxes and submitting reports, as well as save on payments.
Which operate in Russia, fully comply with generally accepted international standards and are developed on their basis.
The concept of “Special tax regime” implies a special procedure for determining and collecting taxes, as well as exemption from their payment, subject to certain conditions.
The purpose of its introduction is to provide budding entrepreneurs with the opportunity to work in more favorable conditions.
The criteria by which the possibility of switching to one of the special systems is determined may be:
The use of special modes has the following positive aspects:
What all existing special tax regimes have in common is that they replace the many levies of the general system by introducing one single tax.
The specific rate, tax base and features of its calculation depend on the specific type of special regime.
The Tax Code of the Russian Federation has five special regimes that payers can use if they have grounds for doing so. Each of the systems has both its advantages and disadvantages, so we will conduct a comparative analysis of each of the popular types.
This tax regime is available only to those enterprises and individual entrepreneurs whose activities are related to agriculture. Moreover, income from this activity must cover at least 70% of the total total income received.
Activities that fall under the Unified Agricultural Tax:
To have the right to apply this tax system, entrepreneurs must produce such products, and not engage in their further sale or processing.
The transition to the Unified Agricultural Tax regime is carried out voluntarily and subject to the necessary conditions for this, by submitting a special application to the tax office.
This system is in many ways similar to the simplified tax system, with the only difference being that it is used for agricultural enterprises. The single tax replaces the profit tax for LLCs, and the income tax for individual entrepreneurs, and also for both of them – property tax and VAT (except for customs). At the same time, personal income tax will continue to be paid for its employees - both individual entrepreneurs and enterprises.
The tax rate is 6%, and the base is profit - income received minus all documented expenses. In this case, it is possible to reduce the amount of income by subtracting losses from previous periods.
This system is available for both individual entrepreneurs and legal entities. To switch to it, you need to submit a special application to the tax office. This can be done only within three days after registration of a newly created economic entity or from October 1 to November 30.
For LLCs, the single tax replaces:
Individual entrepreneurs will not pay taxes such as:
Also, all taxpayers are exempt from paying VAT (except for customs). At the same time, the obligation to pay insurance contributions to the pension fund remains with both the LLC and the individual entrepreneur.
The single tax can be calculated in two ways:
The simplified tax system is not available for all types of activities: banking, insurance, investment sectors, production of excisable goods and transactions with securities are not covered by this system. For individual entrepreneurs there is also a limit on the number of employees - there should not be more than 100. The list of restrictions for organizations is much wider:
If during the reporting period the value of property that was sold exceeds 60 million rubles, then both organizations and individual entrepreneurs will have to return to the general regime.
The use of the UTII regime is also available for both individual entrepreneurs and organizations, and since 2013 it has been a completely voluntary decision of the payer. Its essence is that the taxpayer pays one tax in the amount of 15% of the tax base instead of several different ones.
The peculiarity of the regime is that the tax base does not depend on the actual result of the activity.
The amount of income or profit does not matter, since the tax is paid on imputed income.
Imputed income is an amount of money that is set at a fixed value and is considered the average indicator of profitability of a particular type of activity.
UTII can be combined with other regimes, since this system is applied only to a legally established list of activities:
Each region of the Russian Federation has its own list of specific types of activities that fall under this regime. There are also restrictions on the scale of operation of the enterprise, that is, according to such criteria as:
Also, an LLC or individual entrepreneur should not be a large taxpayer. If all indicators remain unchanged, then the declaration is drawn up only once and then duplicated every three months.
With UTII it is not possible to submit zero declarations and not pay tax if there is no activity. The taxpayer is obliged to either make all contributions on time or switch to another tax regime.
This regime is used to regulate the relations of the parties to a production sharing agreement and replaces part of the taxes required for payment. The parties to the agreement are:
In accordance with the terms of this system, in the case of production of valuable products, it will be divided between the investor and the state. This division will replace part of the taxes and fees established by law. At the same time, he must pay taxes such as:
Almost all of these taxes will be reimbursed to the investor in the future. The division of manufactured products can be carried out using two options:
– everything you need to know about calculating the final result of a company’s activities.
The latter option is rarely used, only in exceptional cases, and may depend on the feasibility study of the project or the cost assessment of the subsoil.
This tax regime is available only to individual entrepreneurs and is aimed at stimulating the development of small businesses. It can be used by individual entrepreneurs who are engaged in a limited list of activities, for example:
An entrepreneur engaged in one of these types of activities may apply the patent system if the following conditions are met:
The work is carried out on the basis of the received patent - it is valid for one year and only in the territory of the constituent entity of the Russian Federation where it was issued. The tax is set at 6% of potential income.
The latter value is prescribed in local regulations and can range from 100,000 rubles. up to 1 million rubles Also, depending on various factors, it can be adjusted using special coefficients.
At the end of the year or before the end of the patent's validity period, it must be renewed - without fulfilling this condition, the entrepreneur will not be able to further work on this system.
Also about special tax regimes, watch this video:
The application of a special regime should be based on the following principles:
Tax Code, N 146-FZ | Art. 18 Tax Code of the Russian Federation
1. Special tax regimes are established by this Code and are applied in cases and in the manner provided for by this Code and other acts of legislation on taxes and fees. Special tax regimes may also be established by federal laws adopted in accordance with this Code, providing for experiments to establish special tax regimes.
Special tax regimes may provide for a special procedure for determining the elements of taxation, as well as exemption from the obligation to pay certain taxes and fees provided for in Articles 13 - 15 of this Code.
2. Special tax regimes include:
1) taxation system for agricultural producers (unified agricultural tax);
2) simplified taxation system;
3) taxation system in the form of a single tax on imputed income for certain types of activities;
4) taxation system for the implementation of production sharing agreements;
5) patent tax system;
6) tax on professional income (as an experiment).
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The commented article defines the key concepts of such an institution of tax law as a special tax regime.
The Tax Code of the Russian Federation stipulates that federal, regional and local taxes are obligatory for payment on the territory of the Russian Federation, the corresponding constituent entity of the Russian Federation and municipal formation, with the exception of cases of using special tax regimes, which may provide for the possibility of exemption from the obligation to pay certain taxes and fees .
Establishing a balance between public and private interests in tax law, creating favorable conditions for the implementation of certain economically and socially significant types of business activities, the Tax Code of the Russian Federation, along with the general tax regime, provides for the use of special tax regimes that create more favorable economic and financial conditions for taxpayers - organizations and individual entrepreneurs that belong to small businesses, are agricultural producers or participants in production sharing agreements.
A special tax regime can be defined as a set of tax rules (an institution of tax law) that provide for a special procedure for determining the elements of taxation, as well as exemption from the obligation to pay certain taxes and fees.
There are five types of special tax regimes in use in the Russian Federation.
An exhaustive list of special tax regimes is contained in the commented article of the Tax Code of the Russian Federation, and the legal characteristics of each special tax regime are established in the second part of the Tax Code of the Russian Federation and in a number of cases clarified and supplemented in the laws of the constituent entities of the Russian Federation and decisions of representative bodies of municipalities in accordance with the powers, transferred to the regional and municipal levels.
Previous editions of the Tax Code of the Russian Federation also mentioned other special tax regimes (tax system in free economic zones, closed administrative-territorial entities), which were subsequently excluded from tax legislation.
The conditions for taxpayers to use special tax regimes are listed in the corresponding chapters of the same name in the second part of the Tax Code of the Russian Federation. They define requirements for taxpayers that allow them to take advantage of special tax regimes - permissible types of business activities, income limits, number of employees, etc. In addition, the Tax Code of the Russian Federation clearly defines the essence of the transformation of tax obligations when using a special tax regime in comparison with the general tax regime. For example, taxpayers-organizations that have switched to a simplified taxation system are exempt from the obligation to pay corporate income tax and corporate property tax, and are also not recognized as VAT taxpayers. At the same time, other taxes are paid by organizations applying the simplified taxation system in accordance with the general tax regime established by the legislation on taxes and fees.
Instead of those taxes from which taxpayers are exempt, they pay tax payments, which are calculated according to the rules established for this special tax regime. For example, individual entrepreneurs who have switched to a patent taxation system pay a tax in the amount of 6 percent of the tax base, defined as the monetary value of the potential annual income established for the calendar year by the law of the relevant constituent entity of the Russian Federation.
The transition to some special tax regimes is carried out at the request of the taxpayer (for example, a simplified taxation system, a patent taxation system), and to others - on an imperative basis, by virtue of the direct indication of the law (a taxation system in the form of a single tax on imputed income for certain types of activities up to 2013; from January 1, 2013, the transition to UTII also began to be carried out at the request of the taxpayer).
Standing apart among the special tax regimes is the taxation system for the implementation of production sharing agreements. This special tax regime is regulated by the Tax Code of the Russian Federation together with the Federal Law “On Production Sharing Agreements”. This special tax regime is of particular importance for the Russian economy, since it is designed to stimulate the influx of investment in the search, exploration and production of mineral raw materials on the territory of the Russian Federation, its continental shelf and exclusive economic zone.18, 88, 100, 101, 346.25, 346.27, 346.29 Tax Code of the Russian Federation...
constituent entities of the Russian Federation and is applied in the territories of these constituent entities of the Russian Federation by individual entrepreneurs along with other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees (Articles 18 and 346.43 of the Tax Code of the Russian Federation) By virtue of Article 346.47 of the Tax Code of the Russian Federation, a potentially possible receivable annual income of an individual entrepreneur for the relevant type of business activity established by the law of the constituent entity of the Russian Federation...
Russian enterprises can operate under a wide range of tax regimes. Among them there are those that are best adapted for businesses with small revenues, and those schemes that allow businesses to have a reasonable payment burden with large profit margins. How to choose the optimal taxation option for a Russian entrepreneur?
The first possible option for settlements between an entrepreneur and the state is the general taxation regime. It is considered one of the most burdensome for the payer, as it involves transferring to the state budget: income tax, VAT, personal income tax, property tax. The taxation regime under consideration for an enterprise involves maintaining accounting records and submitting tax reports to the Federal Tax Service. In some cases, companies’ obligations are supplemented by the need to provide information to Rosstat and the Social Insurance Fund.
The main advantage of working under the general taxation regime is that the company will not have restrictions on interaction with legal entities that pay VAT. Another obvious advantage is that you do not need to pay income tax if the company operates at a loss, which can also be transferred to other reporting periods and thereby reduce the amount of payments to the budget in the future.
If a company operates under a general regime for calculating and paying taxes, then in some cases its obligations to the state may be supplemented by the need to pay additional fees. For example, these could be:
Other payment obligations of companies operating under the simplified tax system may be associated with the payment of regional fees. Among them:
The main taxation regime also involves the payment of local land tax in cases provided for by law. It is regulated by the provisions of Chapter 31 of the Tax Code of the Russian Federation, as well as municipal legal acts.
Many businesses choose a simplified tax regime. It has this name, firstly, due to the fact that with it the company’s payment obligations to the state become smaller (there is no need to pay income tax, VAT and personal income tax), and secondly, the reporting requirements are not so strict.
In order to be able to choose the tax regime in question, an enterprise must meet a number of criteria. Firstly, the number of employees of the company should not exceed 100 people. Secondly, the cost of the enterprise's fixed assets should be no more than 100 million rubles. Thirdly, for organizations applying for work under the simplified tax system, there is a limit on annual revenue - the corresponding value is 68,820,000 rubles in 2015.
They cannot work under the simplified tax system:
The main advantage of the simplified tax system is low tax rates. There are 2 ways to settle an enterprise’s settlement with the state:
At the same time, there are also disadvantages of the simplified tax system. Among them: in some cases it is problematic to enter into contracts with companies that have chosen the general taxation regime. The fact is that the counterparty will not have legal grounds for receiving VAT deductions, the amount of which can be very significant for him.
How can an entrepreneur switch to the simplified tax system? There are two main schemes for solving this problem.
Firstly, if a person is already engaged in business and has decided to switch to the simplified tax system, then by December 31 of the year preceding the year in which the company would like to operate under the simplified tax system, he needs to send a notification in the prescribed form to the territorial division of the Federal Tax Service. This document must record the residual value of fixed assets, as well as the amount of revenue as of October 1.
Secondly, an entrepreneur can switch to the simplified tax system immediately after registering a business with the Federal Tax Service. In this case, he can send a corresponding notification to the tax service simultaneously with the submission of documents for registration or within 30 days after completion of the relevant procedure.
It may be noted that a payer who has switched from the simplified tax system to another taxation scheme will be able to return to the “simplified” tax system after working under a different scheme for at least 1 year.
Separately, it is worth noting that individual entrepreneurs working under the simplified tax system have the following advantages: there is no need to pay personal income tax, not counting the fees that are transferred from:
At the same time, individual entrepreneurs are not exempt from the obligations provided for by the status of a tax agent.
Another common tax system is UTII. It involves the payment of a single imputed tax in a fixed amount, which is determined by the state. Its main advantage is that the size of the business’s revenue does not matter. A company can operate under UTII only if it is engaged in certain types of activities. These include:
There are also a number of restrictions on the use of UTII. Thus, this tax regime cannot be applied to:
Also, the right to use UTII by a company is lost if it ceases to conduct activities that fall under this taxation regime.
Entrepreneurs, when considering preferential tax regimes in relation to the OSN, often choose UTII, since this scheme is characterized by a number of advantages. Let's look at them.
Firstly, for UTII, as for the simplified tax system, a simplified reporting procedure to the Federal Tax Service has been established - provided that the company does not conduct activities that fall under the simplified tax system. Thus, the structure of the UTII tax return is very simple - it only has 5 pages. Filling them out does not involve any particular difficulty for businesses, since the main part of the indicators that are recorded in the document are determined by law.
Secondly, in the structure of determining the tax base for UTII, adjustment factors are used. Their value allows us to take into account various factors affecting income and the amount of tax. For example, the K2 coefficient takes into account seasonality, operating hours, as well as the specific geography of the entrepreneur’s activities.
Thirdly, UTII involves accounting for work within the actual period of its implementation. For example, the K2 coefficient may be changed if the payer was engaged in business for a shorter period compared to the reporting period. The corresponding indicator is adjusted if the entrepreneur did not carry out activities for any objective reasons.
An important nuance regarding the use of UTII is that this tax has been voluntary since 2013, and in previous periods an enterprise had to work under it if the type of activity met the criteria for this fee. Now a company carrying out activities for which UTII can be applied must notify the Federal Tax Service if the relevant types of activities are the main ones.
The legislation of the Russian Federation may provide for special taxation regimes for entrepreneurs operating in specific segments. For example, for farmers who can take advantage of the opportunity to settle accounts with the state by paying the unified agricultural tax or Unified Agricultural Tax. Agricultural producers who choose this taxation scheme are exempt from the need to pay:
If a farmer is registered as an individual entrepreneur, then he does not have to pay personal income tax or property tax for individuals. Just as in the case of the simplified tax system, payers of the unified agricultural tax must fulfill the obligations stipulated by law for tax agents.
Special tax regimes of the Tax Code of the Russian Federation also include the patent system. What are its specifics?
The patent system requires payment of tax in an amount that is determined as potentially possible for the relevant type of activity. The criteria by which this indicator is calculated are established by the Tax Code of the Russian Federation, as well as by regional legal acts. It can be noted that, simultaneously with the patent system, a company can apply other taxation regimes that are provided for by the legislation of the Russian Federation.
Business growth potential is an equally important criterion for choosing the optimal taxation scheme. The fact is that due to the specifics of Russian legislation, enterprises do not always have the opportunity to frequently change their payment methods with the state. As a rule, if a company began operating in a calendar year according to a certain scheme, switching to other types of taxation regimes before the next period will be problematic. Therefore, when starting a business activity in a calendar year, you should calculate what the business growth potential is.
If large revenues are expected by the end of the year, then perhaps it makes sense to start activities according to the scheme that involves paying fixed fees (UTII). The criterion under consideration also correlates with such factors as seasonality. It happens that in a particular area of business activity, revenue is higher in summer than in winter. Knowing such patterns, the company owner can adapt the applicable tax regime to the seasonal factor.
So, we have examined the main schemes by which Russian entrepreneurs can fulfill their obligations to the budget. Russian legislation provides for very comfortable tax regimes that do not involve a large payment burden. In this sense, the Russian Federation is among the most attractive states for entrepreneurs, especially for novice businessmen.
The tax regimes we have considered in some cases ease not only the payment burden on businesses, but also reporting procedures. Entrepreneurs interact with the state not only in terms of financial obligations, but also in the context of completing the necessary formalities. In this sense, it will also be easier for novice businessmen to start communicating with government agencies - when using special tax regimes, which are characterized by simplicity of reporting procedures.
There are certain nuances regarding determining which tax regime is appropriate for a particular business. However, we have considered criteria that are quite useful from the point of view of choosing one of the budget calculation schemes.
Tax Code of the Russian Federation. They provide for a special procedure for determining the elements of taxation, as well as exemption from the obligation to pay certain taxes and fees. Special tax regimes include:
The simplified tax system, UTII and ESH can be used by both legal entities and individual entrepreneurs, but a patent is intended only for entrepreneurs. If the general tax system (OSNO) applies to all taxpayers, then certain criteria must be met to apply special regimes.
Special modes are mainly oriented. Whether a company is classified as a small or micro enterprise depends on a number of parameters: the structure of the authorized capital, the average number of employees, certain indicators (fixed assets, revenue, size of premises, etc.).
An organization can apply the simplified tax system if the following conditions are met:
The Unified Agricultural Tax imposes special requirements on the revenue of enterprises: the share of income from the sale of agricultural products in the total income from sales must be at least 70%. At the same time, there are no limits either in terms of revenue or number. An exception is fishing organizations, for which the number of employees should not exceed 300 people.
When using UTII, unlike the simplified tax system, there are no restrictions on the amount of revenue. But there are other conditions:
In addition, UTII, unlike the simplified tax system, is applicable to a strictly limited list of types of activities (see clause 2 of article 2 of the Tax Code of the Russian Federation).
Taxpayers using the simplified tax system have the right to independently choose the object of taxation and the rate:
The first option is simpler to account for. The date of receipt of income is considered 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).
In the second option, income is also determined using the cash method. Expenses are recognized as expenses after they are actually paid. In this case, expenses must be documented and strictly comply with the closed list in accordance with Art. Tax Code of the Russian Federation.
When applying the simplified tax system of 15%, a minimum tax of 1% of the amount of income received is taken into account. It is paid in the case when the calculated amount of tax of 15% ends up being less than the amount of the calculated minimum tax of 1% of the amount of income.
Note to the accountant
A low turnover rate is beneficial for highly profitable activities. A rate of 15% on the difference between income and expenses is preferable for less profitable activities. The feasibility of using special regimes also depends on the number of employees and their wage fund.
You can switch to the simplified tax system or unified agricultural tax from the beginning of the calendar year, for newly created taxpayers - from the date of registration. You can start using UTII from any moment.
Enterprises can conduct several types of business activities simultaneously, while combining different tax regimes. The norms allow the combination of the general taxation system with UTII (clause 7 of Art. Tax Code of the Russian Federation). Moreover, if an organization applies the simplified tax system, it can switch to UTII for some types of its activities only from the beginning of the calendar year. To do this, you must submit an application for registration as a UTII payer within five days from the date of application of the taxation system.
But the combination of the general system and the simplified tax system is prohibited by the norm (clause 2 of article 2 of the Tax Code of the Russian Federation). It is also impossible to simultaneously apply the general system and the unified agricultural tax (clause 3 of article 3 of the Tax Code of the Russian Federation), as well as combine the simplified tax system and the unified agricultural tax (clause 13 of clause 3 of article 3 of the tax code of the Russian Federation).
The object of taxation under the simplified tax system can be changed from the beginning of the tax period if the taxpayer notifies the tax authority about this before December 31 of the year preceding the year in which the taxpayer wants to change the object of taxation (clause 2 of Article 2 of the Tax Code of the Russian Federation).
Almost all special modes have their own regional characteristics. Thus, for Sevastopol taxpayers, the Law of the City of Sevastopol for 2015-2016 established tax rates of the simplified tax system in the amount of 3 and 7%, respectively, for payers of the unified agricultural tax - in the amount of 0.5%.
For certain categories of taxpayers using the simplified tax system and choosing as an object of taxation income reduced by the amount of expenses, from 01/01/2015 a tax rate of 5% was established (Law of the city of Sevastopol), for the patent taxation system - in the amount of 1% (Law of the city of Sevastopol) Sevastopol). Rates for the special regime in the form of UTII are prescribed in the Law of the city of Sevastopol.
All of the above laws can be found in the regional block of the Federal Tax Service website. Information from the departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation is an integral part of the sections at the federal level. To get acquainted with information on your region, you need to select it in the “header” of the official Internet site “Your region”, for example, “92 city of Sevastopol”. After this, www.nalog.ru/r92/ will appear in the address bar on the main page of the site. In this case, the taxpayer will have access to view not only information at the federal level, but also information that has regional characteristics.
In the relevant sections of the site you can familiarize yourself with news, regional features of tax legislation, schedules of seminars, as well as background information regarding the work of district inspectorates, and find much other useful information. The site operates 39 electronic services - both informational, interactive and transactional. By contacting them, you can not only familiarize yourself with the current tax legislation, but also check the reliability of counterparties, gain access to your “Personal Account”, submit reports, ask a question within the competence of the service, and conduct a reconciliation of tax obligations.
Preferences of Sevastopol taxpayers when choosing a taxation system
As of September 1, 2015, the Unified State Register of Legal Entities for the city of Sevastopol included 8.8 thousand legal entities. Among them, the ratio of those who prefer the general taxation system and special regimes is approximately 50 to 50. But the “special regimes” mainly choose the simplified tax system for themselves. UTII is not popular in Sevastopol; today this taxation system is used by 166 legal entities. Of the total number of organizations that switched to special regimes, only 19 were chosen by the Unified Agricultural Tax.
There is no universal way to determine the most favorable tax regime. Each taxpayer independently makes a choice and calculates the economic effect, taking into account the specifics of financial and economic activity. Therefore, before switching to a special regime from the general tax system or choosing a special tax regime from the date of registration, I recommend that you familiarize yourself with the provisions of the Tax Code of the Russian Federation, and also use the information posted on the official
Special tax regimes are special taxation systems provided for by the Tax Code of the Russian Federation mainly for certain types of activities. Only one of them (STS) depends on the amount of income. Let's compare their features in relation to 2018-2019.
Special tax regimes form special types of tax assessment systems that differ from the generally established procedure to which the entire Tax Code of the Russian Federation is devoted, with the exception of section VIII.1, which is reserved for describing the basic principles of each of the special tax regimes.
The possibility of establishing special regimes is provided for in clause 7 of Art. 12 of the Tax Code of the Russian Federation. It also defines the main approaches to the rules of their application:
There were no changes to the list of special tax regimes in 2018. It is fully given in paragraph 2 of Art. 18 Tax Code of the Russian Federation. These are the systems:
Despite the fact that since the beginning of 2015, each of these systems has been affected by a number of innovations introduced into the Tax Code of the Russian Federation, their fundamental provisions remain the same. The main change in relation to the special tax regimes of the simplified tax system and UTII was the introduction of the obligation to pay property tax on objects whose value is determined as cadastral.
Existing types of special tax regimes, with a large number of fundamental differences among themselves, also have a number of common features. At the same time, they are divided into the following groups in relation to:
Read more about the possibility of combining modes in the following articles:
At the same time, each of the special tax regimes has its own set of individual characteristics. The most important of them are shown in Table 1.
Special tax regimes differ significantly in terms of the tax bases to which the special tax rate applies. The base can be:
A set of indicators characterizing the main features of taxation under each of the special regimes is given in Table 2.
