For legal entities and individual entrepreneurs, which can be classified as a small business, the government provided a special kind of care tax - STS (simplified tax system) as it is called more seasoned web accountants - "uproschёnka."This tax treatment is different lower tax rate than Ba (common tax system) and UTII (single tax on imputed income), as well as simplified procedures of accounting in the company or individual entrepreneur.
on simplified taxation system provides two rates: 6%, where the tax base is only the income tax agent, and 15% where the basis for the calculation of tax deductions is income minus expenses.For small businesses according to the law are the company average number of employees does not exceed one hundred people and revenue for the year is at least 45 million rubles.
should also be noted that the simplified tax system is applicable only under certain conditions.For example, for specialized activities, providing a license, and are only suitable Ba UTII.The deadline for payment of the tax on the STS assumes certain timelines that are regulated by the Tax Code of the Russian Federation, Article 346.21.After the expiration of the tax period to make deductions of payments, as well as providing income statements.Taxes must be paid no later than 31 March for the previous tax period (by the Tax Code of the Russian Federation - one year).If you do not comply with the deadline for payment of the tax on the simplified tax system, it may be followed by administrative sanctions such as fines and penalties.
If we talk about the timing of submission of the declaration of income, companies of all forms of ownership are obliged to provide income statements no later than March 31 of the previous year, as it was already mentioned.Legally, this rule is enshrined in the Tax Code 346.23, paragraph 1.
But Russian tax agents - individual entrepreneurs, who, as we know, does not formally apply to legal persons, this rule is slightly different from the standard, including for them providedand a period of payment of the tax on the USN.
For individual entrepreneurs the deadline for payment of simplified tax system is a little different from the legal entities.SP paid tax deductions, as well as provide a declaration of income to the inspection at the place of residence not later than 30 April and not March 31 as it is set for the Company serviced by STS.Legislative basis of paragraph 2 of Article 346.23 of the Tax Code.
In determining the tax payment schedule can be difficult, so Let us examine a concrete example of the situation that can be interpreted in two ways, when determining the period of tax payment for the USN.
assume that the company is registered and N placed on the account in tax bodies in December.Then the first tax period for this company will be the first day following the date of statement on the account until the same date of the end of the following calendar year.
In case of liquidation of the tax period is determined as follows ... We assume that the company "Vector" liquidated 17 May (all procedures were completed exactly on this date).Then the formal term of payment for the year USN LLC "Vector" will be considered as the period from 1 January to 13 May of the same year.
also a tax period, for example, Ltd. "Daisy", registered in December last year and liquidated in June.The deadline for payment of the tax is considered the USN to the date of liquidation.
exception to this rule - if the organization through a period of isolation or accession.These cases do not fall under the guidelines for determining the tax period.Tax period, specific to a single tax on the simplified tax system, considered to be the first quarter, nine months, six months.