Tax systems: how to make the right choice? Support for different taxation systems The taxation system is not specified 1s 8.3

What is more profitable: general mode or simplified mode? This question is asked by both new organizations and entrepreneurs, and those who have been working for a long time. On the one hand, VAT payers look more respectable in the eyes of their counterparties, on the other hand, there are fewer taxes due to simplification. And if you still choose the simplified tax system, then with what object of taxation? “Income” or “income minus expenses”? The 1C company has come up with a new service for its users that will help them navigate the tax regimes and choose the optimal one. Read about how it works in this article. The new feature is available starting from version 3.0.35.

What to choose between?

The Tax Code offers a choice of five special tax regimes:

• unified agricultural tax;
• simplified taxation system;
• UTII;
• taxation system for the implementation of production sharing agreements;
• and the patent system.

But not all of them are publicly available. For example, only individual entrepreneurs can take advantage of the patent system. Therefore, the choice most often is between general and simplified modes. This is exactly the function that is implemented in the new service. Comparison of tax regimes, built into “1C: Accounting 8” (rev. 3.0) (see Fig. 1). The service offers to determine the most profitable of three modes:

• general taxation system;
• simplified tax system with the object of taxation “income”;
• The simplified tax system with the object of taxation is “income minus expenses”.

Rice. 1. Service “Comparison of tax regimes” in the “Manager” section

Despite the fact that the last two listed regimes are formally one, the amount of tax when they are applied will differ significantly. Therefore, the program considers them separately. If the financial indicators of an entrepreneur or company exceed the threshold for applying the simplified tax system, a warning will be displayed on the screen stating that the mode cannot be selected under these conditions.

What data is taken into account?

Rice. 2. Workplace of the service “Comparison of tax regimes”

In fact, other factors also influence the size of the tax burden: the availability of fixed assets and intangible assets, export operations, the use of tax incentives, etc. However, as a rule, in the activities of small and medium-sized businesses these factors are either not very significant or are completely absent , therefore, in the initial version of the service, calculations are made without taking them into account.

In this case the fields Income, Expenses, including salary will be filled in automatically from those available in the information database. Information is taken for the last 12 months.

The second way is to enter data into these fields manually. This option allows you to calculate the tax burden based on planned income and expenses, as well as take into account those data that are not included in the calculation by default, for example, property and transport taxes. If their share is significant and seriously affects the size of the tax burden, then tax payments can be calculated independently and included in the field Expenses.

Please note: the calculation for individual entrepreneurs and organizations differs, so when filling out the form, select the correct type of taxpayer: Entity or Individual entrepreneur.

IN program "1C: Accounting 8" The following systems are supported taxation:

• Tax accounting for income tax
• Simplified taxation system
• Patent tax system

IN " 1C: Accounting 8"All the requirements of the current tax legislation have been implemented. For different organizations and entrepreneurs, different taxation systems can be specified in the information base.

The payroll subsystem ensures the generation of paper and electronic reporting on taxes related to wages, in particular personal income tax and unified social tax. Personalized accounting of contributions to the Pension Fund has been implemented. Regulated reporting is used to calculate taxes and fees and generate tax returns.

The tax legislation requirements for VAT accounting have been implemented. VAT accounting ensures that current VAT calculations are reflected in accounting accounts, the generation of invoices, purchase books and sales books.

To meet the requirements of Chapter 25 of the Tax Code, the configuration implements tax accounting for income tax within the framework of the general taxation system. Tax and accounting records are maintained on a single chart of accounts. Based on tax accounting data, tax registers are automatically filled in.

In accordance with Chapter 26.2 of the Tax Code, individual entrepreneurs and small organizations have the right to use the simplified taxation system (STS). "1C: Accounting 8" provides accounting of income and expenses that meets legal requirements. Tax reporting is generated automatically.

Accounting for income and expenses of individual entrepreneurs applying the general taxation system is organized in accordance with the “Procedure for accounting for income and expenses and business transactions for individual entrepreneurs”, approved by order of the Ministry of Finance of the Russian Federation dated August 13, 2002 No. 86n/BG-3-04/430, chapters 23 and 25 of the Tax Code of the Russian Federation. The “Book of Income and Expenses and Business Transactions” and personal income tax returns are automatically generated.

In accordance with Chapter 26.5 of the Tax Code of the Russian Federation, individual entrepreneurs can apply the patent taxation system. In this case, the entrepreneur maintains a separate Income Book for each patent using a special form.

"1C: Accounting 8" provides separate accounting of income and expenses for activities subject to UTII and not subject to UTII. Expenses that cannot be attributed to a specific type of activity at the time they are incurred are subject to distribution.

If you think that understanding tax regimes is very difficult, then you are not alone, Albert Einstein himself is in your company. The creator of the theory of relativity believed that the most incomprehensible thing in this world is the tax scale. However, if you want to conduct an effective, financially, entrepreneurial activity, you will still have to understand this.

And for those who still have questions or those who want to get advice from a professional, we can offer free tax consultation from 1C specialists:

What is the tax system?

The taxation system refers to the procedure for collecting taxes, that is, those monetary contributions that each person receiving income gives to the state. Taxes are paid not only by entrepreneurs, but also by ordinary citizens whose income consists only of salaries. With proper planning, the tax burden of a businessman can be lower than the income tax of an employee.

Well, since we are talking about the taxation system, we need to understand its main elements. According to Art. 17 of the Tax Code of the Russian Federation, a tax is considered established only if the taxpayers and elements of taxation are determined, namely:

• object of taxation - profit, income or other characteristic, the appearance of which creates an obligation to pay tax;
• tax base - monetary expression of the object of taxation;
• tax period - a period of time at the end of which the tax base is determined and the amount of tax payable is calculated;
• tax rate - the amount of tax charges per unit of measurement of the tax base;
• tax calculation procedure;
• procedure and deadlines for tax payment.

Today in Russia you can work under the following tax regimes (taxation systems):

• - general taxation system;
• The simplified tax system is a simplified taxation system in two different versions: and
• - a single tax on imputed income;
• - unified agricultural tax;
• (only for ).

As you can see, there is plenty to choose from.

In our service you can prepare a notification about the transition to the simplified tax system absolutely free of charge (relevant for 2019):

Note: There is another rarely used tax system - when implementing production sharing agreements, which is used in mining, but we will not consider it in this article.

Let's take a look at the main elements of Russian tax regimes. Let's take into account that several different taxes are paid on OSNO: property tax of organizations or individuals, plus individual entrepreneurs on OSNO pay income tax on individuals, and organizations pay income tax.

What influences the ability to choose a tax system?

There are many such criteria, and among them:

• Kind of activity;
• organizational and legal form - or;
• amount of workers;
• the amount of income received;
• regional features of tax regimes;
• the cost of fixed assets on the enterprise's balance sheet;
• circle of main clients and consumers;
• export-import activities;
• preferential tax rate for certain categories of taxpayers;
• regularity and uniformity of income generation;
• the ability to properly document expenses;
• the procedure for payments for employees for LLCs and individual entrepreneurs.

If you want to avoid annoying financial losses, with any taxation system you must first of all organize it correctly. So that you can try the option of accounting outsourcing without any material risks and decide whether it suits you, we, together with the 1C company, are ready to provide our users a month of free accounting services:

Absolutely all taxpayers can work on the general taxation system; OSNO is not subject to any restrictions. Unfortunately, this system is the most burdensome in Russia, both financially and administratively (that is, complex in accounting, reporting and interaction with tax authorities).

But for small businesses there are much simpler and more profitable tax regimes, such as the simplified tax system, UTII, Patent Taxation System, Unified Agricultural Tax. Such regimes are called preferential or special, and they allow a start-up or small business to operate in fairly benign conditions. You can familiarize yourself with these taxation systems in detail in separate articles dedicated to them.

To work under preferential treatment or must meet a number of requirements, such as:

Here we have provided only the most basic requirements for the application of preferential treatment; for complete information, please refer to the relevant articles on the website.

Algorithm for choosing a tax system

So, we have understood the main elements of Russian tax systems. What to do with all this? You need to assess which tax regimes your business meets.

1. You need to start with the chosen type of activity, namely, the requirements of which taxation systems it fits into. For example, retail trade and services are subject to the simplified tax system, OSNO, UTII and PSN. Agricultural producers can work on OSNO, simplified tax system and unified agricultural tax. Organizations and individual entrepreneurs engaged in production cannot choose UTII and PSN. Individual entrepreneurs can purchase a patent for production services, such as the production of carpets and carpet products, sausages, felted shoes, pottery, cooper's ware, handicrafts, agricultural implements, eyewear, business cards, etc. The widest selection of special activities tax regimes - under the simplified tax system.
2. In terms of organizational and legal form (IP or LLC), the restrictions are small - only individual entrepreneurs can acquire a patent, but the benefits of a patent for organizations can easily be replaced by the UTII regime if it is applied in the selected region. Other tax regimes are available to both individuals and legal entities.
3. In terms of the number of employees, the patent tax system has the most stringent requirements - no more than 15 people. Restrictions on employees for the simplified tax system and UTII (no more than 100 people) can be called quite acceptable for starting a business.
4. The estimated income limit for the simplified tax system is 150 million rubles per year; perhaps, it will be difficult for trade and intermediary firms to meet it. There is no such income limit for UTII, but only retail trade is allowed, not wholesale. Finally, the limit of 60 million rubles for the patent tax system is quite difficult to overcome given the limited number of employees, so this requirement can be called not very significant.
5. If you need to be a VAT payer (for example, your main clients are VAT payers), then it is better to choose OSNO. But here you need to have a good idea of ​​what the amount of VAT payments will be, and whether you can easily return the input VAT from the budget. In the situation with this tax, it is almost impossible to do without qualified specialists.
6. The simplified tax system Income minus expenses option may, in some cases, turn out to be the most profitable in terms of the amount of single tax payable, but there is a serious bureaucratic point here - confirmation of expenses. In this case, you need to know whether you can provide supporting documents (for more details, see the article on USN Income minus expenses).
7. After you have selected several taxation options for yourself (we remind you that OSNO can always be on this list), it is worth making a preliminary calculation of the tax burden. It is best to turn to professional consultants for this, but we will give the simplest examples of calculations here.

Note: the examples below are conditional for ease of comparison (for example, UTII is calculated quarterly, and we compare annual tax amounts), but are suitable for comparing the tax burden.

An example of comparing the tax burden under different regimes for an LLC

Solnyshko LLC plans to open a non-food store in the city of Vologda. The following data is available:

• estimated turnover, i.e. sales income per month - 1 million rubles (excluding VAT);
• estimated expenses (purchase of goods, rent, salaries, insurance premiums, etc.) per month - 750 thousand rubles;
• sales area - 50 sq. m;
• number of employees - 5 people;
• the amount of insurance premiums for employees per month is 15 thousand rubles.

By type of activity, a non-food store (taking into account the fact that it is an LLC, a patent would also be possible for an individual entrepreneur) satisfies the requirements of the following taxation systems: UTII, simplified tax system and OSNO. Since Solnyshko LLC complies with the restrictions established for preferential regimes, we will compare only UTII, simplified tax system Income, simplified tax system Income minus expenses. OSNO is not included in the calculations, as it is clearly an unprofitable option.

1. For UTII, income and expenses are not taken into account, and the imputed tax is calculated using the formula: BD * FP * K1 * K2 * 15%:

• DB for retail trade is equal to 1800 rubles,
• FP - 50 (sq. m),
• K1 for 2019 - 1.915,
• K2 for the city of Vologda is equal in this case to 0.52.

The amount of imputed income will be 89,622 rubles per month. Let's calculate UTII at a rate of 15% - equal to 13,443 rubles per month. In total, UTII for the year will be 161,320 rubles. This amount can be reduced by paid insurance premiums and employee benefits (15 thousand rubles * 12 months), but not more than half. The annual amount of UTII payable will be 80,660 rubles(We remind you that UTII is calculated and paid quarterly).

2. For the simplified tax system Income, the calculation of the single tax looks like this: 1 million rubles * 12 months. * 6% = 720,000 rubles. This amount can also be reduced by paid insurance premiums and employee benefits (15 thousand rubles * 12 months), but not more than half. We calculate: 720,000 - 180,000 (insurance premiums for employees per year) = 540,000 rubles single tax payable for the year.

3. For the simplified tax system Income minus expenses - the usual tax rate in the Vologda region is 15%. We calculate: 12 million rubles (income for the year) minus 9 million rubles (expenses for the year) = 3 million rubles * 15% = 450,000 rubles single tax payable for the year. We cannot reduce this amount at the expense of insurance premiums; we can only take the contributions into account in expenses.

Note: the calculation and payment of the single tax on the simplified tax system occurs in a slightly different order - through the payment of advance payments quarterly, but this does not affect the annual total tax amount.

Total: The most profitable option in this particular case turned out to be UTII.

Does this mean that UTII is the most profitable regime for all trading enterprises? Of course not. Let's change the calculations a little. Let, for example, K2 in the formula be 0.9 (we remind you that K2 is established by regional laws), then the annual amount of imputed tax payable will be already 139,603 rubles. And if the store’s revenue is not 1 million rubles, but 300 thousand rubles per month, then the single tax on the simplified tax system for income will be 108,000 rubles, while the amount of UTII does not decrease with a decrease in turnover, because calculated on the basis of a physical indicator, in this case sq. m.

If we also assume that even such a rather modest turnover will not reach the store in the first month of its operation, then the UTII payer must still pay a fixed estimated amount of tax from the first day of registration, while the simplifier will begin to calculate the single tax only with the beginning of income generation. Taking into account this situation, the simplified tax system for income becomes more profitable. That is why a novice businessman, when the real income is still unknown, is recommended to work on the simplified tax system.

We draw the attention of all LLCs - organizations can pay taxes only by non-cash transfer. This is a requirement of Art. 45 of the Tax Code of the Russian Federation, according to which the organization’s obligation to pay tax is considered fulfilled only after presentation of a payment order to the bank. The Ministry of Finance prohibits paying LLC taxes in cash. We recommend that you open a current account on favorable terms.

Combination of modes

What if you want to conduct several lines of business, for example, retail sales in a store and the provision of trucking services? You can combine tax regimes. Let's assume that the store, with a small area, gives a good turnover. To reduce the tax burden, it can be transferred to UTII or PSN (for individual entrepreneurs), and transportation that is carried out from time to time can be subject to a single tax on the simplified tax system. If, on the contrary, transportation brings a stable income, and trade in a store has ups and downs, then it is more profitable to conduct transport services on UTII, and trade on the simplified tax system.

What modes can be combined? Various combinations are possible: OSNO and UTII, PSN and simplified tax system, PSN and UTII, etc. But there are also prohibitions: they do not combine OSNO and UTII, OSNO and simplified tax system, simplified tax system and UST.

And when choosing a taxation system, it is imperative to take into account regional characteristics. Potentially possible annual income for PSN, K2 for UTII, the size of the differentiated tax rate for the simplified tax system. Income minus expenses is set by local authorities. Sometimes in neighboring cities that are similar in purchasing power, but located on the territory of different municipalities, the amount of taxes payable under preferential regimes may differ several times. Maybe in your case it is worth considering the possibility of opening a business in a neighboring area?

Thus, the choice of tax regime depends on many nuances. In your specific case, we recommend that they offer a taxation option specifically for you, and taking into account the prospects of your business. We give only general recommendations on choosing a tax system.

For many organizations, both newly created and long-established ones, the issue of choosing the most favorable tax regime always remains relevant. You can find out which taxation system will be most beneficial for your organization using the 1C: Enterprise Accounting 8 edition 3.0 program and the convenient “Comparison of Taxation Regimes” service.

The service will help you figure out which system to choose: general or simplified, and if simplified, then with what object of taxation, because the amount of tax also depends on the choice of object. This service is located in the “Manager” section.

Here we see that the calculation takes into account three main indicators: income, expenses and salary for the year. Below is a comparative table of tax regimes.

We fill in the planned performance indicators.

If the entered data of a legal entity or individual entrepreneur exceeds the maximum allowable amount under the simplified taxation system, a message will be displayed stating that this tax regime cannot be used.

You should also note that the calculation for an individual entrepreneur differs from the calculation for a legal entity, therefore, when working with the service, you must indicate the correct organizational and legal form.

The fields for load calculation can be filled in 2 ways:

1. Click the “Fill in automatically” button (the fields will be filled in with the data available in the database for the last 12 months).

2. Manually enter the planned results of the organization’s activities.

After filling in all the required fields, the calculation will be performed automatically; the result can be viewed in the table. The minimum tax burden is highlighted in green. By clicking on the “Details” button, you can see a detailed calculation of the tax burden, which will help you analyze the processing results.

The calculation that is less profitable is highlighted in yellow. In red - calculation with the maximum tax burden. In conclusion, I would like to note that this calculation is approximate and cannot be used as a business plan.

Before you begin full-time work in the 1C 8.3 Accounting 3.0 program, you need to set up the accounting policy of the organization whose accounting you will be maintaining. In the case where the program keeps records of several organizations at once, it must be configured for each. First, let's figure out where to find the accounting policy in 1C 8.3 Accounting. In the “Main” menu, select “Accounting Policy”. It is located in the “Settings” subsection. Content

• 1 Step-by-step filling out the accounting policy
• 2 Setting up tax accounting in 1C
  • 2.1 Tax system
  • 2.2 Income tax
  • 2.3 simplified tax system
  • 2.4 VAT
  • 2.5 Property tax
  • 2.6 Personal income tax
  • 2.7 Insurance premiums
  • 2.8 Other settings

Step-by-step filling out the accounting policy The main settings form has opened before us. Let's look at filling out all the items step by step.

Accounting for individual entrepreneurs in "1C: Accounting 8"

If previously an entrepreneur intending to make the transition to the patent regime provided reporting under the general system, there is no need to apply for deregistration. How to change the object of taxation using the simplified system When deciding on the taxable object when applying the simplified regime, you should think carefully about how it will be more profitable for a particular enterprise or entrepreneur.

For some, it is more convenient to pay 6% on income, not taking into account expenses, while for others, paying tax on the difference between income and expenses at a tax rate of 15% will be of great benefit, unless the region has established reduced rates. If a company or individual entrepreneur submits tax reports according to the simplified tax system, they have the right to change the taxable object from the beginning of each year (clause

How to change the tax system

Attention

Or only in the period of actual receipt, in this case, if the entrepreneur conducts several types of activities, it is required to indicate the type of activity for which this type of inclusion occurs. And the last thing we set up on this tab is expense accounting.

Selecting a tax regime in 1c accounting 8

You must send a new application to the inspectorate in accordance with form No. 26.2-1 indicating the object for taxation; the deadline for filing a notification is limited to December 31 of the year that precedes the one in which you intend to use the simplified tax system. In addition, do not forget to send a letter to the tax office asking them not to consider the notification they previously received in order to avoid confusion in official papers.

1. If you change the object of taxation without notifying the inspectorate.

If you do not inform the Federal Tax Service inspection about the decision to change the object of taxation, the Federal Tax Service employees will have every reason to calculate taxes at the rates of the object declared during the transition to the simplified regime.
In this case, it is possible to accrue the difference, apply fines and penalties (Articles 122 and 75 of the Tax Code of the Russian Federation). When there is no need to additionally pay tax during recalculation, the tax authority may apply Art.

Accounting policy in 1s 8.3 - setup using an example

Depending on your organization’s accounting policy, this can be account 20 or 44. In the parameter “Types of activities for which costs are accounted for in account 20 “Main production””, mark the flags you need.

When selecting at least one of the items, it will be necessary to indicate where general business expenses are included (in the cost of sales or production). Set up indirect cost distribution methods and other costing settings.
Next, indicate how expenses are recorded:

• By nomenclature groups (types of activity)
• By cost elements (recommended for preparing audited financial statements under IFRS).
• By cost item. In the event that the debt exceeds 45 days, a reserve is accrued in the amount of 50% of the amount of balances under Dt 62 and Dt 76.06, for 90 days 100%.

New features of 1C:Accounting 8: choosing the optimal tax regime

Tax Code of the Russian Federation) as a payer of UTII can be submitted both at the place of residence of the individual entrepreneur (if the plans include retail, delivery or distribution trade, placement of advertising banners on transport, transportation of passengers or cargo), and at the place of activity (in all other cases) . Important! If an entrepreneur or enterprise previously used a simplified tax regime, then the refusal to continue using it must be reported to the Federal Tax Service Inspectorate before January 15 (clause 6 of Article 346.13 of the Tax Code of the Russian Federation).

1. Transition from the general system, simplified tax system, UTII to the patent system (PSN).

The Tax Code of the Russian Federation allows the use of the patent regime together with the general regime, as well as with UTII and the simplified tax system. You can change the taxation system from OSN to patent at any time when it is convenient for the entrepreneur. If we are talking about refusing to use the simplified tax system, then it is possible to change the taxation system no earlier than January 1 (clause 3 of article 346.13 of the Tax Code of the Russian Federation).
Remember that these settings determine the rules for maintaining BU. Tax accounting is configured separately. Specify the “Method for assessing inventories”.
Here you have two ways to evaluate inventory:

• "Average";
• "According to FIFO."

The first method is to evaluate inventories by calculating the average cost for a group of goods. The second method calculates the cost of those inventories that were acquired earlier. Translated from English, this method sounds like “First in, first out.” “Method of valuation of goods in retail” - everything is simple here, but it is worth considering that in tax accounting, goods are valued only at the cost of acquisition. “Main cost accounting account” in accounting policy 1C 8.3 is used to substitute the default accounting account in documents and reference books. In our example, we left the count setting at 26.
The last setting in this section is to select the order of registration of advance invoices and the need for their registration depending on the period. Property Tax In this section, indicate the tax rate and benefits, if any.

Important

In the last paragraph, indicate the method of recording expenses for this tax. Personal income tax In the personal income tax section, indicate how tax deductions are applied.

Insurance premiums If necessary, fill out the “Insurance premiums” section, indicating the tariff, accident contribution rate and other settings. Other settings To specify other settings, follow the “All taxes and reports” hyperlink.