General tax regime will cease to be the most unprofitable for a small business

General tax regime will cease to be the most unprofitable for a small business


General taxation system (core), which in Moscow, in particular, is used by only 2% of individual entrepreneurs (IP), with the new year could become much more attractive for small businesses. In early December, the constitutional court has allowed entrepreneurs, who apply the common mode to pay insurance contributions based on profits, not revenue. In his decision, the judge referred to the provisions of the Federal law 212-FZ, which regulates the procedure of payment of insurance contributions to the funds. From 1 January 2017 this law loses its force (administration of insurance contributions leaves the tax authorities), but for entrepreneurs using DOS, contributions will still be calculated from profits, and the new decision of the constitutional court to achieve a not have, he said “SKB Kontur” Pavel Orlovskiy.

For part of the SP common mode — now, as a rule, the unfavorable can become more attractive the simplified tax system (STS). For entrepreneurs in the USN insurance premiums will continue to depend on revenue for them since the new year, nothing will change. And entrepreneurs on a regular will be able to pay contributions based on profit, not revenue. “The calculation of the contributions of the payer refers to article 210 of the RF tax code “the Tax base” and article 227 is not as it was before. Simply put, when determining the tax base can be considered a professional deduction — the cost of business,” explains Orlowski. The deduction can be made in the amount actually incurred and documented expenses directly related to the recovery of income, from the Tax code.

Simplified tax system — the most popular among entrepreneurs. According to FNS, in Moscow it is used 84% of individual entrepreneurs. On a General regime are only 2% of Moscow entrepreneurs.

The new procedure will not be beneficial for all the entrepreneurs on a regular, but only for those entrepreneurs, who have no employees, and income for the quarter did not exceed RUB 2 million (in this case, SP is exempt from VAT). Under these conditions, the overall system will be cheaper than USN “income minus expenses” (tax rate 15%) from the point of view of General financial burden (insurance premiums plus taxes).

For example, if the SP income for the quarter amounted to 1.5 million rubles., and expenses — RUB 1 million (for the year is 6 million and 4 million rubles, respectively), the individual entrepreneur to the USN “income minus expenses” for the year will pay 85 thousand rubles of insurance contributions and 287 thousand rubles. taxes. Entrepreneur in General mode under these conditions will pay 45 thousand rbl. of contributions and 254 thousand rubles. taxes, that is 73 thousand RUB less (see table).

The ability to use professional deductions is important for the calculation of contributions to the Pension Fund, which individual entrepreneurs pay a fixed fee plus 1% of the amount of income exceeding 300 thousand rubles, the Maximum amount you can pay SP to the Pension Fund established in the amount of eight minimum wage (SMIC) in 2017 is of 187.2 thousand RUB, and taking into account the payment of HIF — 191.8 thousand RUB Minimum contributions in 2017 is 28 thousand rubles (consists of fixed payment to the pension Fund in the amount of 23.4 thousand rubles. and fixed payment to the HIF in the amount of 4.6 thousand rubles). Thus, the maximum possible savings on insurance premiums for individual entrepreneurs on a regular will be nearly 164 thousand.

Social insurance contributions to PFR and FOMS part of the cost of the entrepreneur, explains Orlowski. “So the same 1% who need to pay in the budget in contributions when income exceeds 300 thousand rubles, to reduce the already paid funds in the amount of contributions,” — said the expert.

“Subject to additional reporting and responsibilities of accounting under General tax regime, the savings on insurance premiums, in my opinion, is questionable”, — said the head of tax practice of BMS Law Firm David Kapianidze. On the common system of taxation of individual entrepreneurs paying VAT (if you have not filed for exemption), as well as personal income tax at the rate of 13% with the amount of “income minus professional deduction” and a tax on property used in business. When DOS an individual entrepreneur should submit to the on four VAT declarations a year (if necessary), form 3-NDFL for the year and the form 4-NDFL (calculation of advance payments on tax on income of individuals for the next year). On a simplified system entrepreneurs only pay tax at a fixed rate (15% – object of taxation “income minus expenses” or 6% “income”) and submit one return a year.

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