Existing business entities can use one of the preferential tax regimes. Their advantage is the minimum reporting package and low tax burden. One of the most popular tax regimes is USN. When choosing her employer is obliged to keep records of activities. Drafted Declaration USN "income" is supplied to the tax office.
Where and how to give up reporting
Declaration USN "income" must conform to the rules and to give to the Federal Tax Service of the place of registration of the subject, namely: entrepreneurs are obliged to give statements at his residence, in your passport.
About this fact should not forget businessmen, which became registered in the same region, and operate in another.
Declaration USN "income" may be represented by one of the following ways:
- sent by courier service or delivery by mail with a list of contents;
- personally by the taxpayer or his authorized person on paper with the provision of an electronic file. Declaration USN "income" shall be submitted in two copies, one of which since the signature inspector, He returned to the taxpayer;
- via electronic document. To do this, the business entity must have the electronic signature (digital signature) and concluded with an agreement spetsoperatorom.
Statements are presented via dedicated software, to be installed on a stationary computer or a laptop taxpayer.
Terms of payment of tax
The current legislation, the possibility of advance payment method, as well as one-time transfer of the entire amount in accordance with the submission of the declaration.
Quarterly advance payments are made 4 per year up to 25 day of the following month of the quarter:
- first payment – to 25 April;
- second - up 25 July;
- third - up 25 October.
Total annual payment depends on the legal form of business entity. Entrepreneurs are required to make payment to 30.04 at the end of the reporting year.
If a business entity decided to venture closing, Declaration USN "income" is supplied in the following month after stopping activity, not later 25 number.
Determination of the amount of tax under the simplified tax system with income
To properly calculate a single tax with the object "gains", businessman should clearly identify the major components:
- tax base - the amount for the calculation of;
- tax and reporting period;
- going rate.
To calculate the required amount to be paid, you must include all income, obtained in the course of work. Chapter 25 Of the Tax Code establishes a list of them, they are necessarily taken into account in calculating the final amount of tax. under income, It is meant to benefit from the operations made within a certain time.
There are also receipts, that do not fall into the list and are not subject to taxation. A striking example is, payment, received on account of the company or a businessman mistaken. Such amounts do not represent the special economic benefits, Consequently, not counted.
Besides, defined income, current legislation which eliminates the calculation of the single tax on USN:
- income from government securities (interest, dividends);
- Income from the list in Article. 251 NK RF;
- businessman revenues, from which personal income tax is paid at the tax rates in accordance with Article 224 of the Tax Code.
Acceptance for accounting of income under the simplified tax system is defined by special rules, the so-called cash basis. In other words, accepted for the calculation of the tax only those income, that were actually received during the reporting period,. The payment method is irrelevant. This may be a "retreat" property of the debtor, and proceeds from the collection of any debt. The only condition - the recognition as income.
Tax period during STS – year, as of the reporting period shall be quarter. After a quarter of all business entities should report, calculate and pay the calculated payments.
the tax rate set by the legislation is 6% for business entities. At the same time, regional legislation can reduce it down to 1%. For Sevastopol and Crimea provide exceptions, authorities provided the possibility of adopting a zero rate. On 2018 year rate is valid in these regions from 3 to 4%, its size is determined by the activity of a business entity.
In addition to these benefits, regional administration can establish a "tax holidays" for business. Therefore, before calculations, registered business entity should be carefully considered legislation USN region.
The procedure for filling reporting
An application form go to the simplified tax system has not changed.
And the online filling of the document, paper options, and easy to fill. The form contains only basic information, which afford to handle any of the accounting staff.
How to make a declaration SP USN "revenues"? Before proceeding to the introduction of information in the form should be familiar with the basic rules, which define the shape of lines of the document fillable, and to consider the sample declaration form with the employees and without employees.
Each business entity is obliged to return, even if the SP is zero, specify the type of STS: "Income" or "income minus expenses". Their difference lies in the different interest rates - 6 and 15% respectively.
Besides, Ltd in the liquidation or IP this information also must be made in the accounting document, which has the name "Liquidation Declaration". This is because, that it indicates the IP information on the cessation of activities.
requirements, which determine the filling USN income declaration, SP can check with the tax officers. Look, It looks like the form or download it from an example or without it can be on the official website of the Tax Service.
of Declaration USN dealt with using standard pattern form to meet all the requirements of the tax. However, every business entity, regardless of the applicable tax system, fill in the required sections and pages. online calculator can be used to calculate, which will greatly facilitate the filling.
It should be remembered, that unreliable information provided by employees of the tax service may entail administrative liability, including the payment of a fine.
In case of any problems with filling the prescribed form because of lack of experience or information to be included in the form, You can use the instruction, parallel to its declaration associating with the above examples.
How to make a declaration
Observing the following step by step filling Declaration SP USN "revenues", you can avoid errors and inaccuracies in the document:
- The title page is considered to be the face of the document, it is all background information focuses on it. When it is full unacceptable mistakes and typos, because due to their document may reject.
- At the top of the page you must specify the INN, which has been assigned a subject in the registration management. Field accommodates twelve signs, that corresponds to the number of characters in the TIN (for SP). The blank cells are put dashes.
- PPC entrepreneurs do not fill the field, since it applies only to organizations.
- Flexible serial number of each page.
- In the "correct number" should put the code type declaration. If you hear a businessman reporting for the first time, should put a "0". However, if it is – correction of bill, which was put before, then put the serial number delivery adjustments.
- Be sure to specify the period, of which shall be reporting.
- After that, you need to specify the IRS code, which is fed by statements and place the declaration.
- Next name fits businessman and phone number. Unfilled cells should be drawn.
- number of pages, as well as the number of applications, which are filled with cells.
- Next, put down the date of submission of the declaration and signature of the artist.
What to do when there is no data
The lack of personnel is not exempt from the record-keeping, Declaration USN "revenues" without SP workers still rented.
Often PI exists only on paper, but in reality work is not conducted. clear, that in this case there is no income. In the event of the need for reporting, surrenders zero declaration. In this document, there will be no income and expense items, Consequently, the tax base is not calculated. This document SP can make, regardless of the chosen system of taxation or the kind of activity. The main condition for its filing is to confirm the lack of business activity.
In the event of difficulties in reporting tax inspection, you can take the help of Internet. There you can find an example of completing the declaration USN "revenues", SP can also use the official website of the Tax Service.
Delayed submission of the declaration for STS punishable by a fine in accordance with Article 119 of the Tax Code. The amount of penalty is 5% the amount of tax for each month of delay (taken into account and partial months). Minimum amount of the penalty payment can not be less 1 thousand. rubles, but at the same time set the maximum punishment – 30% the amount of tax.
Late payment of tax liability is also sanctioned – from 20 to 40% from the sum. This is spelled out in Article. 122 NK RF. The businessman is also worth remembering, that late payment is the reason for the accrual of penalties for each day of delay in payment. The calculation is made on the 1/300 refinancing rate.
Unpleasant consequence of delays in reporting and the delay of payment is the freezing of the bank accounts of the taxpayer. This measure is provided item. 76 NK RF.