Expenses takes the simplified form of income minus expenses. What expenses cannot be taken into account when “simplified”? The problem of accounting for expenses on transactions with an unscrupulous counterparty

For business entities, if they comply with certain criteria, it is possible to use a preferential tax regime in the form of the simplified tax system. It assumes two types of system - based on income and based on income reduced by expenses made. But not every expense under the simplified tax system, income minus expenses, can be used when forming the tax base in comparison with the general taxation system (OSNO).

Enterprises and entrepreneurs in the course of their activities incur expenses that will subsequently lead to income.

But the amount of costs incurred can only be taken into account using one type of simplified tax system. This allows them to do this in clause 2 of Article 346.18 of the Tax Code of the Russian Federation, which determines how the tax is calculated under the simplified tax system “income minus expenses”.

The simplified tax system “income” has a reduced rate, but does not allow expenses to be taken into account, with the exception of paid insurance premiums, by which the taxpayer can reduce the amount of the calculated mandatory payment, but within the norm.

Accounting for expenses under the simplified tax system, income minus expenses 2017, as well as income, is maintained in the tax register KUDiR.

At the same time, expenses under the simplified tax system, income minus expenses, are calculated on a cash basis, that is, the moment of recognition of expenses under the simplified tax system, income minus expenses in 2017 is determined by the fact of their payment. All of them must be documented and have an economic justification.

Important! A business entity may be faced with a situation where the amount of expenses incurred and taken into account when calculating tax exceeds the amount of revenue received for the same period. In this case, the taxpayer will still have to calculate the minimum tax under the simplified tax system for income minus expenses and transfer it to the budget.

It also records the expenses incurred by the entity cumulatively for each reporting period.

What expenses can be accepted under the simplified tax system in 2017

The preferential regime in this part of taxation has one significant negative side - the list of expenses included in the base is strictly defined and closed.

This list is the same for both legal entities and individual entrepreneurs under the simplified tax system, income minus expenses. At the same time, expenses under the simplified tax system, income minus expenses, are determined by Art. 346.16 Tax Code of the Russian Federation.

Costs include:

• Costs for the purchase, construction, retrofitting, reconstruction and improvement of the operating system. At the same time, taxpayers can take into account the cost of a new fixed asset immediately in the current year in proportion to the number of quarters during which it was used. But the costs of purchasing OS that require registration can be included in expenses only after they have been paid for and registered (for example, vehicles). If an asset existed with a business entity before the transition to the simplified tax system, then its value is taken into account depending on the period of its use.
• Costs of purchasing or creating intangible assets. The costs of patenting and research work are also taken into account here.
• Costs for repairs of fixed assets, both your own and those received under the lease agreement, if this obligation is assigned to the lessee in the agreement.
• Rent under rental and leasing agreements.
• Material costs. They are determined according to the same principles as in the general regime. This primarily includes costs incurred for the purchase of raw materials and materials. A number of services are also reflected here, for example, MSW removal, room cleaning, printing, etc.
• Costs of paying wages to enterprise employees hired under labor contracts and civil service agreements, including bonuses. Disability benefits financed from the company's funds for the first three days of sick leave can also be included here, as well as increased amounts provided for in contracts with employees. The amounts of alimony withheld and transferred from wages, as well as the amount of personal income tax from employee salaries are also reflected here.
• Expenses incurred by a business entity in all areas of compulsory insurance. This includes, among other things, insurance premiums accrued for wages.
• Amounts of input VAT for paid materials, services, expenses included in expenses under the simplified tax system.
• Interest on funds raised under loan and credit agreements.
• Costs of implementing fire safety measures at the enterprise, including installation and maintenance of alarms, and other services of fire organizations.
• Amounts of customs duties that are not refunded to the taxpayer when imported into the territory of our state.
• The costs of maintaining the company’s transport, this also includes compensation for the use of the employee’s personal transport on work matters within the approved standards.
• Travel expenses, including travel, rental housing, daily allowances within the limits approved by the enterprise, visas and passports for trips abroad, etc.
• Payment for notary registration services within the current tariffs.
• Expenses for legal, accounting and auditing services.
• Cost of publishing financial statements.
• Stationery expenses.
• Postal, telegraph costs, as well as for communication services.
• Purchase of licensed computer products.
• Advertising expenses.
• Costs of developing new production facilities.
• Expenses for the purchase of goods that will be sold in the future.
• Amounts of taxes and other mandatory fees paid by the taxpayer. This could be transport, land tax, VAT paid when performing the duties of a tax agent, etc. Personal income tax for employees is not included here, since it is reflected as part of labor costs.
• Warranty costs.
• Expenses for paying for the services of commission agents, agents, etc.
• Payments made periodically for the use of intangible assets owned by third parties.
• Entrance, membership and target fees for organizations that are part of the SRO.
• Legal costs and fees in arbitration.
• Costs for servicing cash registers.
• Computer maintenance costs.
• Expenses for removal of MSW.
• Expenses for training, retraining of personnel and their independent assessment.
• Costs of compensation for damage caused to roads by heavy vehicles (Platon System).

What expenses are not taken into account in 2017?

Let's consider the list of expense transactions that cannot be taken into account when determining the base for determining tax under the simplified tax system for income reduced by expenses. The impossibility of their inclusion is determined by letters from the Ministry of Finance, the Federal Tax Service and other regulatory documents.

What expenses cannot be taken into account:

• Expenses incurred for a special assessment of working conditions;
• Expenses for acquiring the right to install and use an advertising structure;
• The amount of VAT tax that was allocated in invoices for the sale of goods, work, services by entities using the simplified tax system and paying the allocated tax to the budget;
• Expenses incurred to pay for the work of an hired company to find tenants;
• Expenses to purchase an option giving the right to enter into a lease agreement;
• Amounts of expenses that, according to the concluded agreement, are fully covered by the counterparty;
• The cost of obtaining an electronic signature required to participate in government tenders;
• Expenses incurred by the entity when participating in tenders and auctions for the right to conclude a government contract;
• Costs of paying remuneration to a third-party organization preparing documentation for participation in government tenders;
• Expenses to ensure normal working conditions for employees;
• Costs for issuing and servicing plastic cards intended for transferring employee salaries;
• Purchasing a TIR Carnet, which gives the right to transport vehicles across the borders of foreign countries without inspection at customs points;
• Payment for the services of an accredited company in the field of labor protection;
• Expenses for subscription to accounting and other printed publications;
• Entertainment expenses;
• The cost of goods that were not paid to suppliers and then written off as overdue accounts payable;
• The cost of fixed assets that were contributed as a contribution to the authorized capital;
• Compensation for damage caused to the company by the founder;
• Payment of compensation for the use of personal cars for work purposes, more established standards;
• Purchasing branded clothing, unless the obligation is stipulated in one of the legislative acts of the Russian Federation;
• Purchasing passes for employees to enter or travel to the rented premises;
• Costs for the production of illuminated signs that are not of an advertising nature, as well as costs for decorating the appearance of buildings;
• Costs of acquiring a plot of land (unless it is purchased for resale);
• Payment for the right to limited use of the site (easement);
• Costs for reconstruction of the building;
• Payment for the right to sign an agreement to lease a land plot for a period of 25 years for the reconstruction and use of the building located on it;
• Payment for services for managing the activities of LLC;
• Payment for the services of an outsourced company to carry out personnel records for the company (in the absence of its own personnel service);
• Payment for outsourcing and outstaffing services;
• Expenses in the form of fines, penalties and other penalties for violation of contracts that were recognized by the debtor or established by a court decision;
• Costs for the issuance by a government agency of an extract from the Unified State Register of Legal Entities (USRIP) in paper form;
• Expenses incurred by the individual entrepreneur before his actual registration;
• Expenses of the individual entrepreneur for conducting his training, as well as travel to the place of this training, including travel expenses;
• Costs for obtaining an anti-terrorism passport for a shopping center, services for creating signs for parking spaces for disabled people;
• Reimbursement of expenses for employees whose work is carried out on the road or has a traveling nature;
• Compensation payments to the employee for the period of residence in a dormitory or other premises while on shift;
• Expenses for the purchase of property rights, including debt rights;
• Costs for the services of a third-party company for cleaning and transporting snow from the surrounding area, costs for landscaping the territory;
• Expenses for the acquisition for resale of rights to music and video works;
• Expenses for the acquisition for further sale of non-exclusive rights to computer programs;
• The cost of materials that were obtained during the dismantling of existing fixed assets, taken into account when entering the balance sheet, is not included in expenses for the further sale of such materials;
• Expenses for the purchase of goods for further sale incurred while on UTII;
• Payment for technological connection of reconstructed energy devices and electricity production facilities to existing electrical networks;
• Expenses for bringing the goods to a state in which their sale is possible, as well as expenses for additional equipment of goods purchased for further sale;
• Expenses of the lessee to bring the leased objects to a condition in which they can be used;
• Expenditures for the universal service reserve carried out by telecommunications network operators;
• Entry fees to non-profit organizations and contributions to the funds of such organizations;
• Amounts of patent fees transferred for registration of licensing agreements for the acquisition of trademarks;
• Forest taxes;
• Costs to cover shortages or thefts of funds;
• Remuneration paid by the seller to the buyer for fulfilling any terms of the agreement;
• Costs of purchasing goods that are used to improve the conditions of customers' stay (water, tea, sugar, candy, etc.);
• Write-off of bad debts;
• Expenses for the purchase of an apartment intended for employee residence;
• A loss from the previous period, if it arose when the simplified tax system for income was applied, and in the write-off period the simplified tax system for income minus expenses was in effect.

Features of tax reduction on insurance premiums

Unlike the simplified tax system, income is 6%, in the 15% regime it is not the amount of tax itself that is reduced, but the base formed for its calculation. are simply included in full as part of the expenses taken into account, thereby reducing the base.

The situation is similar with contributions that are paid for hired employees. They are also fully included in expenses and participate in reducing the base. However, there is one peculiarity here. If an entrepreneur combines another regime with the simplified tax system, then it can only be included in expenses by making contributions for those employees who participate in activities that fall under the simplified tax system.

When simplified, the tax base is considered to be income or the difference between income and expenses. If, with a “profitable” object, the expenses of the simplifier do not matter, then in order to accept expenses as a reduction in the tax base for “income minus expenses,” they need to be justified and confirmed. Under what conditions are expenses accepted under the simplified tax system, how they should be justified and what expenses are considered material, we will consider below.

What expenses can be accepted

Expenses accepted under the “income-expenditure” simplification can significantly reduce the amount of tax, but at the same time must meet a number of requirements. The Tax Code in Article 346.16 contains a closed list of expenses for the simplified tax system 2016. This list includes:

• expenses on fixed assets – for their acquisition, completion, reconstruction and repair,
• expenses for the acquisition and creation of intangible assets,
• wages and sick leave payments, expenses for compulsory insurance of employees,
• travel expenses,
• rental payments,
• material costs,
• interest on loans and borrowings,
• expenses for acquiring rights to inventions and results of intellectual activity,
• expenses for scientific research,
• customs payments,
• expenses for accounting, auditing and legal services, as well as for the publication of financial statements,
• stationery expenses,
• payment for communication and postal services,
• advertising expenses,
• all taxes and fees, except for the single tax on the simplified tax system and VAT, in the case of issuing an invoice, other expenses listed in Article 346.16 of the Tax Code of the Russian Federation.

The named expense items under the simplified tax system “income minus expenses” cannot be supplemented with other types of expenses; their list is exhaustive.

Recognize expenses in “simplified” accounting, in accordance with Art. 252 and 346.17 of the Tax Code of the Russian Federation, it is possible only if they:

• fully paid,
• justified,
• documented.

All expenses, in order to be recognized for tax accounting, must be paid, since the simplified tax system uses the cash method. In the book of income and expenses (KUDiR), expenses are reflected on the date when they were paid from a bank account or from the cash register. If a product is purchased for subsequent resale, then the costs of paying for it are not taken into account immediately, but as they are sold (clause 2 of Article 346.17 of the Tax Code of the Russian Federation).

Justification of costs means that the costs are economically justified and expressed in monetary terms. Such expenses are incurred in order to generate income from their activities. For example, the purchase of a TV or refrigerator for the office of a transport company will not be considered justified, since these items do not affect the profitability of this business, but the purchase of fuel and lubricants is directly aimed at making a profit. In any case, it is important to be able to convince tax authorities of the necessity of the expense incurred, if this is not obvious.

For tax authorities, expenses incurred, in their opinion, in vain, that is, when the activity did not bring profit, often appear unreasonable. This is a controversial issue and the courts side with taxpayers, holding the opinion that the justification of costs cannot be linked to the financial result obtained in the end. After all, what it will be like, in addition to expenses, is influenced by many other factors. This is, for example, the ruling of the Constitutional Court of the Russian Federation dated June 4, 2007 No. 320-O-P.

The documents that confirm the expenses of the simplified tax system, accepted in tax accounting, are payment documents, as well as accounting documents proving the fact of the transaction. They should show that the product or service was received and money was paid for it. Such documents are stored for at least four years.

When paying non-cash expenses, payment documents are a bank statement and a payment order. When paying in cash, payment is confirmed by a cash receipt indicating the name of the seller, product, price, quantity and value of the product. If there are no details in the KKM receipt, then you must also attach a sales receipt.

Accounting supporting documents are considered to be contracts, acceptance certificates, delivery notes, etc. If the settlement is not made in cash, then this also requires documentary confirmation, for example, an act of offset. It is important that all documents contain the necessary details, otherwise tax authorities may not accept the expenses incurred.

Items of material expenses under the simplified tax system

Material costs can arise not only for enterprises in manufacturing industries, but also for any other type of activity.

Accounting for material expenses under the simplified tax system is carried out in accordance with Art. 254 Tax Code of the Russian Federation. These are the acquisition costs:

• materials and raw materials used for production, or in the provision of services, performance of work;
• packaging materials;
• tools and equipment, laboratory instruments, work clothes and other non-depreciable property;
• water, fuel, energy for production needs;
• works and services of third-party organizations or individual entrepreneurs of a production nature (raw material processing services, performance of individual production operations, maintenance, transport services, etc.).

The above list may be supplemented with other costs associated with production and sales. For example, the Ministry of Finance in its letter dated December 25, 2015 No. 03-11-06/2/76408 explained that material costs under the simplified tax system “income minus expenses” can take into account payment for forwarding services and delivery of printed products to customers, as well as the purchase of cartridges for office equipment and services for their refilling.

Material costs are recognized on the date of their payment to the supplier from the cash register or from the current account, or repayment of debt in another way (clause 1, clause 2, article 346.17 of the Tax Code of the Russian Federation). To write off raw materials and materials, it is enough that after payment they are capitalized, and it does not matter whether they have been written off for production or not yet (letter of the Ministry of Finance of the Russian Federation dated April 29, 2015 No. 03-11-11/24918).

Costs for the purchase of non-depreciable property, including tools, inventory, equipment, and work clothes, are included in expenses as they are put into operation (clause 3, clause 1, article 254 of the Tax Code of the Russian Federation).

So, when accepting expenses for the purposes of the “simplified” tax “income minus expenses”, make sure that all the required conditions are met, namely:

• the type of expense is indicated in the list of expenses for the simplified tax system 2016 in art. 346.16 Tax Code of the Russian Federation,
• expenses are economically justified and supported by documents,
• expenses are paid to the supplier and the product or service is received.

And they calculate the tax on the “income-expenses” base; it is very important to know which expenses they can take into account in the calculations and which they cannot. Expenses reduce the basis for calculating the tax; accordingly, the higher the expenses, the lower the tax. In practice, there are often cases when the taxpayer writes off everything as expenses, and then the tax office, after an audit, charges additional tax for payment. To avoid such problems, you need to clearly understand what costs are.

However, it is almost impossible to provide for all the nuances in different types of activities in different situations, so many people use special online service.

To begin with, your costs for the simplified tax system can be recognized as expenses if several conditions are met:

1. They are indicated in the list of expenses in Art. 346.16 of the Tax Code of the Russian Federation - the list is closed; nothing besides it can be classified as expenses.
2. Costs must be paid in order to be included in the amount of expenses - if they are not paid, then they cannot be taken into account as expenses.
3. Any expense transaction must be supported by documents - the absence of documents will lead to the fact that the tax office will exclude such expenses from the amount of expenses involved in calculating the tax.
4. Expenses must meet the requirement of economic justification. This means that every expense must be made for the purpose of generating income.

Let us repeat that the full list of expenses that can be taken into account when calculating the simplified tax system contains Art. 346.16 Tax Code of the Russian Federation. These include the costs of purchasing fixed assets, R&D, payments for rent or leasing, costs of raw materials, employee salaries, interest on loans taken and other costs. There is no point in listing the entire list in the article; it is in the Tax Code of the Russian Federation - for those who want to switch to the simplified tax system “income-expenses”, we recommend studying this list.

With a closed list, everything is quite simple, as well as with the condition of mandatory payment of expenses in order to count them as expenses. What to do with documentary evidence? If you work with legal entities and individual entrepreneurs who pay taxes under the general or simplified regime, then usually they have no problems issuing documents to you - you will have invoices, invoices, and cash receipts in your hands.

What if you order a service from an entrepreneur who is not required to use a cash register in their activities? The answer to this question was given by the Ministry of Finance in its letter No. 03-11-06/77747 dated December 30, 2015. The Department concluded that in this case, a sales receipt, receipt or other document indicating that payment has been completed can be considered a supporting document . The entrepreneur is obliged to issue these documents at the request of the client. If the costs meet the other criteria necessary to include them as expenses, then such documents will be sufficient to confirm them.

Regarding the acquisition of certain material assets from individuals, then confirmation of expenses can become, about the registration of which. If an individual provides a certain service, then you can conclude a contract with him. But here we must remember that by concluding an agreement, you take on the functions of a tax agent. You will have to withhold personal income tax from the remuneration under the agreement and transfer it, accordingly, to the budget.

How to understand the economic feasibility of expenses? In fact, everything is simple here. For example, if you purchase raw materials, which are then used in production to make products, then the amount spent on the purchase of raw materials is an economically justified expense, because it goes towards obtaining finished goods, which you then sell for profit. But it is very problematic to justify the purchase of a TV for the office lobby as an expense, since it has nothing to do with generating income.

What expenses cannot be taken into account? In fact, it is impossible to take into account everything that is missing in Art. 346.16 of the Tax Code of the Russian Federation, and these are: entertainment expenses, subscription to publications, gratuitous transfer of property, penalties for violation of obligations under a concluded agreement and other amounts.

Let us name the main groups of expenses, the accounting features of which should be taken into account by the simplifier:

• expenses for the acquisition of property rights are not taken into account when calculating tax, since they are not in the general list, but when transferring them to another person, the proceeds must be added to income;
• Registration fees for a participant in a special economic zone cannot be included in expenses., this payment does not fit the definition of taxes and fees that can be deducted when calculating the tax base under the simplified tax system;
• import duties are allowed to be included in simplified expenses, but this rule no longer applies to export (export) duties;
• The problem for many simplifiers is the cost of landscaping, which are also not on the closed list, which means they are not allowed to be taken into account - recent judicial practice has positive examples of resolving this issue, but for this the taxpayer must be ready to prove his point of view in court.
• a similar situation arises with the costs that the individual entrepreneur incurred before registering himself in this capacity– according to tax authorities, expenses incurred by an individual before the date of registration as an individual entrepreneur cannot be attributed to expenses. What to do if the costs were significant? For example, was a plot of land purchased or a premises being renovated? There are two ways out. The first option: first register as an individual entrepreneur, and then deal with all this. Second option: if costs have already been incurred, and the individual entrepreneur has only been registered now, then it is possible to prove the legality of including these costs in expenses only through the court.

With regard to expenses for the simplified tax system, the situation as a whole can be characterized as follows: everything that is not on the closed list in Art. 346.16 of the Tax Code of the Russian Federation, tax authorities are trying to mercilessly exclude the taxpayer from tax expenses. Such examples also include expenses for creating normal working conditions for employees or expenses for their sanatorium-resort treatment.

There is only one conclusion that can be drawn: if the type of expense is named in this list, feel free to take it into account when calculating the tax; if it is not there, do not take it into account or be prepared to prove your point of view in court.

Separately, we also note that in the amount of expenses, simplifiers have the right to take into account taxes and fees, and these are: land and transport taxes, state duty and trade tax. By the way, one more thing should be noted about the trading fee: for those who use the “income - expenses” simplification and pay a trading fee for one of their types of activities, then there is no need to engage in separate accounting of income / expenses in order to be able to accept the amount of the fee for deduction. But for simplifiers with the “income” base, in such cases separate accounting is required. This opinion was expressed by the Ministry of Finance of the Russian Federation in letter No. 03-11-06/62729 dated October 30, 2015.

Under the simplified tax system, the tax rate depends on the object of taxation. And using a simplified object “income minus expenses”, you can take into account expenses, the composition of which is limited. See this article for all the details.

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simplified tax system income minus expenses 2019: what is important to know

1. The directory is available when a simplified taxation system is installed in your Personal Account/Details.

1. The amounts reflected in the reference book by default are not subject to change. To add your own type of income or expense, click the “Add” button » . In the window that opens, specify:

• account/sub-account number that will be used when creating the transaction;
• section of the Book of Income and Expenses, which will reflect the transaction with the selected type of income/expenses;
• Contents of operation;
• analytics, if provided.

1. The added amount can be changed by clicking the “Change” button » .

Recognition of expenses under “simplification”

Any expenses taken into account under the simplified tax system must be justified, confirmed by the “primary” and paid, and the purpose of such expenses must necessarily be entrepreneurial activity, that is, making a profit.

When working on a simplified income-expenditure basis, costs are recognized in most cases using the cash method.

The date of payment is considered to be the receipt of funds to the company or entrepreneur in cash, to a bank account or in another way. Also, payment is considered to be a mutual settlement with the counterparty, as a result of which the debt to him is reduced. If a “simplified” person pays in foreign currency, for example, when settling with a foreign organization - a foreign exchange non-resident of Russia, then such costs during the “simplified” need to be converted into rubles. The paid currency is recalculated at the Bank of Russia exchange rate on the date of recognition of costs.

For more information about the moments of cost recognition when calculating the simplified tax system, income minus expenses for 2019, see Table 5.

Table 5. Recognition of expenses

Current KBK simplified tax system income minus expenses

In most cases, firms and entrepreneurs must make tax payments in Russia in non-cash form. To make a non-cash payment, you must submit a correctly completed payment order to the bank.

The procedure for filling out a payment order is established by the Bank of Russia and is mandatory for taxpayers. Considering that this document contains more than 20 details, it is now easier to prepare it automatically - for example, in the BukhSoft program.

You can check the KBK codes that are entered in field 104 of the payment order using Table 6.

Table 6. KBK USN income minus expenses

Example 5

Symbol LLC was five days late with its annual payment, and therefore had to pay a penalty. The accountant indicated the following codes in the payments: for the amount of tax - KBK 18210501021011000110, for the amount of penalties - KBK 18210501021012100110.

Step 1. Make tax advances throughout the year.

Amounts paid in advance are counted towards the final payment amount at the end of the reporting year.

Step 2. Submit a declaration.

Step 3. Make payment at the end of the year.

The deadlines for transfers for firms and entrepreneurs coincide with the deadlines for submitting declarations.

Restrictions on working in simplified language

When working on a simplified basis, taxes are imposed either on income or on income minus expenses - at different tax rates. One of two taxation options is chosen at will by firms and entrepreneurs whose performance indicators fall within the limits established by the Tax Code for a simplified taxation regime. These are restrictions on:

• share of participation of other companies in the authorized capital of the simplified company;
• the type of activity the organization conducts;
• the number of employees (it cannot exceed a certain value);
• the cost of fixed assets (it is limited by law);
• the amount of income received.

Example 6

On April 23, the sole owner of Symbol LLC, N.I. Krapivina, sold a 30 percent stake in the authorized capital of Symbol, which operates on a simplified basis, to the Monolit company. After which, on October 23 of the same year, Monolit resold this 30 percent stake to an independent individual.

In this case, during the year the requirement for a minimum share of participation to apply the “simplified tax” was violated. And although at the end of the year 100 percent of the authorized capital of Symbol is owned by individuals, nevertheless, Symbol has not been able to work on the simplified tax system since the beginning of the 2nd quarter.

Among the business entities for which “simplified taxation” is prohibited are:

• companies with branches;
• organizations and individual entrepreneurs - manufacturers of excisable products;
• gambling organizers;
• notaries;
• microfinance structures
• firms and entrepreneurs on the Unified Agricultural Tax, etc.

In 2019, the limits that prevent you from working on a simplified basis are as follows:

• the average number of hired personnel is no more than 100 people;
• the residual value of fixed assets is no more than 150 million rubles.

Taxable income for work on the “simplified” system should not exceed the limit calculated on an accrual basis from the beginning of the year:

• to switch to the “simplified” system – no more than 112.5 million rubles for the first nine months of the year;
• to remain on the simplified tax system - no more than 150 million rubles at the end of any reporting period according to the simplified tax system.

The amount of taxable income for comparison with the limit includes receipts from sales, non-sales receipts and advances received after the transition to the “simplified” system from the general accrual taxation system.

Tax payment rate

Payment rates vary depending on what object of taxation the company or entrepreneur has chosen for themselves:

• up to 6% - if income is taxed without reduction by the amount of expenses;
• up to 15% - if income minus expenses is taxed.

Authorities in the regions of Russia can establish reduced tax rates in the constituent entities of the Russian Federation:

1. Under the “income simplification” the rate can be reduced to 1%.
2. According to the simplified tax system, income minus expenses is up to 5%.

In Crimea and Sevastopol, it is allowed to reduce the tax rate to 3%. In addition, regional authorities can provide individual individual entrepreneurs with tax holidays, reducing the rate under the simplified tax system to zero. We are talking about the following areas of activity:

1. Social sphere.
2. Scientific field.
3. Providing household services to citizens.
4. Manufacturing sector.

In 2016, traditionally, a large number of changes in the country’s tax system come into force. For this reason, many taxpayers are at a loss and begin to doubt whether familiar and proven accounting and tax accounting standards are in effect this year.

Let’s try to refresh our memory on an essential point of one of the most popular taxation schemes, namely the simplified tax system according to the “income minus expenses” system. Let us remember and provide an exact list of expenses with a detailed explanation that you can take into account in 2016 when calculating the single tax.

Nuances of recognizing expenses under the simplified tax system

It is very important to take into account when applying the “simplified” approach that all expenses are recognized only after they are directly paid!

List of expenses in simplified form with explanation:

Amounts spent on the acquisition of fixed assets. This will include all funds spent on the acquisition of fixed assets, their construction and production. Also, if you decide to improve an existing fixed asset by completing or modernizing it, the costs of this can also be taken into account thanks to this item. It is worth remembering that from January 1, 2016, an object with an initial cost of 100 thousand rubles or more will be considered a fixed asset.

If you buy software, or are going to use someone else's know-how and enter into an agreement with its owner, all these costs will apply to this item. Here you can take into account any costs for the acquisition of a so-called intangible asset (IMA) - or for its creation. This will include all your funds spent on the purchase of exclusive rights to programs, inventions, models, various know-how and other results of intellectual work. Also, within the framework of this article, the taxpayer can take into account the costs associated with patenting his invention, as well as the amounts paid to lawyers for legal support of this process. In addition, if a taxpayer invests in research and development that produces the above-mentioned intellectual property, that investment can also be taken into account when calculating tax.

All expenses incurred by you to repair any fixed assets - both owned and leased.

Payments made under rental and leasing agreements for property.

One of the most voluminous types of costs is material costs, indicated in this paragraph. If you purchase materials, raw materials for the production of your products, the necessary tools and equipment, equipment, special clothing and special protective equipment for your workers, fuel and water to meet the technological needs of your production, spare parts and components - all the money spent on this can be taken into account based on to this point in Article 346.16 of the Tax Code of the Russian Federation.

Wages paid to employees and benefits during sick leave within the framework of current legislation.

Payment of contributions for all types of employee insurance. It is this item that includes insurance contributions paid for employees to the Pension Fund, the Medical Fund and the Social Insurance Fund.

By paying the bills of counterparties who are VAT payers and provide us with their services, work and goods, the “simplified” also pay the VAT itself. Accounting for the costs of its payment is carried out separately, in this paragraph of Article 346.16 of the Tax Code of the Russian Federation.

The amount of interest paid on borrowed funds. This paragraph also takes into account the costs associated with paying for the services of banks and other credit institutions.

If, according to legal requirements, the taxpayer is obliged to ensure fire safety, then all costs associated with this can also be taken into account when calculating the tax. In addition, the tax base will be reduced by the costs of various security services, the need for which is determined by the activities of the taxpayer.

When importing goods related to commercial activities from abroad, the taxpayer pays various customs duties. Those that are not subject to return according to the law can be taken into account when calculating the tax thanks to this clause.

Expenses for company vehicles – both servicing your own company vehicle and compensating the owner for the use of his personal vehicle for business purposes. It is worth considering that compensation costs are recognized when calculating tax only within the limits of legislative norms. You can take into account no more than 1.2 thousand rubles per month for one passenger car with an engine capacity of up to 2 thousand cubic meters. cm, no more than 1.5 thousand rubles for a car with a displacement of over 2 thousand cubic meters. cm and no more than 600 rubles per motorcycle.

Travel expenses: daily allowance, payment for accommodation, travel there and back, costs for obtaining visas, invitations and similar documents, various airport and consular fees.

Costs for document preparation by a notary. It is important to know that such costs are taken into account within the limits of the tariffs established for notaries by law.

Costs of paying for the services of an accountant, lawyer, auditor.

Payment for the purchase of office supplies.

Costs of paying for various types of communication services.

Payment for the acquisition of the right to use computer programs and databases. Typically, such payments are made under licensing agreements. If the purchased program or database requires a paid update, the funds spent on this can also be taken into account under this item.

Costs for developing new technologies, opening new workshops.

Funds used to pay taxes and fees paid by the taxpayer, excluding the single “simplified” tax itself.

This point is relevant for trading companies - it takes into account the costs of paying for goods purchased for subsequent sale, as well as all costs associated with their acquisition and subsequent sale. This excludes the VAT paid in this case - it is accounted for separately.

Amounts of paid commissions, remunerations to the agent and guarantors.

Money spent on maintenance and repairs under warranty.

If you need to prove that your products, the place of their storage, sale, method of transportation or production process comply with legally established standards, or the terms of the concluded contract, then you can offset all the costs of the relevant examination, guided by the provisions of this paragraph.

If the taxpayer needs to prove the correctness of the determination of the tax base and for this it is necessary to conduct a mandatory assessment of any property or material assets, the associated costs can be accepted as expenses based on this point.

Payment of a fee for providing information about registered rights.

Payment for the production of documents related to the cadastre, real estate inventory, land surveying.

Payment for examination, the results of which are needed to license the taxpayer’s activities.

Costs associated with court and arbitration.

Current payment for the use of rights to the results of intellectual work.

If you spend money on training your employees or improving their skills, you can also reduce your income by the costs incurred in this direction, based on this point. The only condition is that the employee in whose training you will invest must be on staff on the basis of an employment contract concluded with him.

If you have a cash register or other cash register equipment, then the costs of its maintenance and operation can also be taken into account, guided by the provisions of this paragraph.

And finally, the cost of removing household waste and garbage can also reduce the tax base under the simplified tax system.

Conditions for accounting for expenses when calculating tax

All expenses mentioned in the list above are taken into account when calculating tax only if they are confirmed by correct documents and are commercially justified. That is, documents proving expenses incurred must be drawn up in accordance with the requirements of current legislation. In addition, the costs must be incurred as part of the taxpayer’s activities aimed at making a profit.

Thus, the list of expenses under the simplified tax system “income minus expenses” is quite detailed and broad. However, it is closed - expenses that are not listed in these paragraphs cannot be taken into account.

It is also important for the taxpayer to pay attention to documentary support for the costs incurred and their payment in the period for which the tax is calculated according to the simplified tax system.

Mezentseva Vasilisa