Go to the "simplified taxation" can be in a declarative manner.This means that if a taxpayer wants from the next tax period, use the simplified tax system, it independently and voluntarily must apply to the tax authorities a statement before December 31 this year.If the company has just been created, the statement on the use of this tax regime should be submitted within 30 days from the date of registration."Simplified taxation" is used before the end of the tax period.On the refusal of the simplified tax system must also notify the tax authorities in a declarative manner.
law establishes certain restrictions on the use of a simplified tax system for the type of activity.Banks, pawnshops, insurance c
ompanies, investment funds may not use the simplified tax system.Companies that produce excisable goods or have branches also can not apply the "simplified tax system".USN - tax regime designed to stimulate small and medium enterprises, were therefore established additional restrictions in terms of revenue, residual value of fixed assets, as well as the number of employees.This tax regime may be used by organizations and individual entrepreneurs, if the residual value of existing fixed assets of no more than 100 million rubles, while the number of workers employed less than 100 people.In a statement about the transition to the simplified tax system necessarily need to specify the amount of revenue in the first nine months of the current period, it should not exceed 45 million rubles, and this threshold is indexed annually in revenue by a factor deflator.For example, in 2014 the ratio is 1,067.Therefore, to go to the simplified tax system in 2015, requires that income for the first nine months of 2014 did not exceed 45 million rubles * 1,067 = 48,015,000 rubles
Taxable chooses the taxpayer, based on the revenue and expenditure structureand features of their activities for the whole calendar year.The object can be made only by the revenues or income minus expenses.If the object selected income to determine the tax to be multiplied all revenues received during the period by 6%.If the object selected income minus expenses, to determine the tax to be deducted from the amount of income taken into account the magnitude of the costs and multiply the difference by 15%.
tax transferred to the budget advance payments not later than the 25th day of the month following the reporting period.When USN reporting period is a quarter, six and nine months.The total amount payable is based on advance payments and paid to the budget of up to 31 March, and individual entrepreneurs to 30 April of the following calendar year.
If the object of taxation chosen income minus expenses, you should pay special attention to cost accounting, all expenses must be documented
- Tax Code
- Chapter 26.2 of the Tax Code.The simplified tax system (STS or "Simplified taxation»)