Accounting for fixed assets in a simplified manner: income minus expenses. How depreciation is taken into account during taxation. It is possible not to charge depreciation of fixed assets when

Our consultation is devoted to depreciation under the simplified tax system “income minus expenses” in 2017. What requirements should you follow when choosing such an object, and what to pay attention to.

Tax accounting: general approach

As a rule, the mechanism for reflecting depreciation when calculating taxes depends on the tax system chosen by the company (IP).

When conducting business in a simplified mode, depreciation of fixed assets under the simplified tax system “income minus expenses” allows you to replace objects that are involved in the production process and gradually become worn out.

Thus, depreciation on the simplified tax system “income-expenses” implies that the organization includes in total costs the funds that it allocated for the purchase and installation of fixed assets. And this reduces the simplified tax base.

If we talk about whether depreciation is included in expenses under the simplified tax system, then for the purposes of calculating the single simplified tax, such companies do not charge depreciation at all.

The fact is that depreciation under the simplified tax system “income minus expenses” is as follows: the cost of acquired or created fixed assets reduces the tax base from the moment of their introduction into manufacturing process. It's not just about the OS, but also intangible assets(subparagraph 1, 2, paragraph 1, article 346.16 of the Tax Code of the Russian Federation).

Strictly speaking, under the simplified tax system “income minus expenses”, depreciation of fixed assets has nothing to do with this special regime. It is taken into account only in accounting. That is, there are no special features of depreciation under the simplified tax system.

To understand whether depreciation is included in expenses under the simplified tax system, it is important to know the key criterion: the law must recognize fixed assets and intangible assets as depreciable property in the context of corporate income tax (clause 4 of article 346.16 of the Tax Code of the Russian Federation). What about the rest of the property? Feel free to include the costs of its purchase as material expenses on the basis of clause. 5 clause 1, clause 2 art. 346.16 et sub. 3 p. 1 art. 254 Tax Code of the Russian Federation.

If you bought a car

It is generally accepted that depreciation of a car under the simplified tax system “income minus expenses” has no fundamental features. In accounting, it begins to be calculated from the next month after commissioning - registration with the traffic police.

A company using the simplified tax system introduces a car into the production process with a separate order, which also assigns its useful life for accounting purposes. And for tax accounting purposes, the costs of purchasing a car are reflected in the book of income and expenses.

But in tax accounting, “simplified” people do not depreciate property. On a simplified basis (with an object, income minus expenses), the cost of fixed assets is written off according to special rules - the procedure is provided for in paragraph 3 of Article 346.16 of the Tax Code of the Russian Federation. It is relevant for both companies and businessmen. Therefore, the information we have provided below will be of interest to both.

What conditions must be met to write off property under the simplified tax system?

The cost of a fixed asset can be written off as expenses under the simplified tax system, provided that it is paid for and put into operation (subclause 1, clause 3, article 346.16 and clause 2, article 346.17 of the Tax Code of the Russian Federation). And if a property is purchased, there is one more requirement - you must submit documents for state registration (paragraph 12, paragraph 3, article 346.16 of the Tax Code of the Russian Federation, letter dated December 9, 2013 No. 03-11-06/2/53652).

Of course, in any case, property must be used in production activities in order to be included in expenses. That is, directly in business. Otherwise, the purchase costs will not be economically justified. And they cannot be written off (clause 2 of Article 346.16 and clause 1 of Article 252 of the Tax Code of the Russian Federation).

In what order are fixed assets written off under the simplified tax system?

If all the conditions for accounting for a fixed asset are met - we described them above, include the costs of its purchase in expenses under the simplified tax system in quarterly equal shares during the first calendar year of use of the object (subclause 4, clause 2, article 346.17 of the Tax Code of the Russian Federation). Accrue the amounts in the Income and Expense Book on the last day of the month.

For example, you put into operation a fully paid computer worth 45,000 rubles. December. This means that you have the right to write off the entire cost of this object to the simplified tax system in December of the same year, one-time.

Another example. If the equipment costs 45,000 rubles. purchased in May, then at the end of each quarter until the end of this year (June 30, September 30 and December 31) it is necessary to reflect 15,000 rubles in expenses. Thus, you will write off the entire cost of the fixed asset before the end of the year in which you purchased the object.

When depreciation does occur under the simplified tax system

If the “simplified” one was bought in the same year, then you will have to restore the cost of the object, which they managed to write off on the simplified tax system. And then it is allowed to attribute part of the cost of the object to expenses. Namely, it is allowed to charge depreciation for the corresponding period. It is calculated according to the rules for payers (Chapter 25 of the Tax Code of the Russian Federation). That is, in fact, the tax base according to the simplified tax system will have to be recalculated. You need to do the same when you sell a fixed asset with a service life of up to 15 years before three years have passed after its cost was written off. Or if an object with a service life of more than 15 years is sold before 10 years have expired from the moment it was purchased (paragraph 11, subparagraph 3, paragraph 3, article 346.16 of the Tax Code of the Russian Federation).

Depreciation is calculated based on the method that needs to be registered in the accounting company. Possible methods- linear or nonlinear. Details about tax methods we talked in a separate article, which will also help the “simplistic” ones when recalculating.

The amounts are calculated monthly from the next month after the object has been paid to the seller and put into operation. The last amount is calculated for the month in which the property is sold. Thus, the base is recalculated for the entire period of use of the object until its disposal.

The recount is documented using an accounting certificate. Adjustments must be reflected in the Income and Expense Accounting Book. Namely, in Section I, Column 5, expenses that need to be excluded from the tax base are shown with a minus sign. And in the same column they record the amount of depreciation that needs to be added. Corresponding changes are also being made to Section II of the Accounting Book.

Afterwards, the “simplified” tax is determined, as well as advances on it that need to be paid in connection with the recalculation. Arrears and penalties are transferred to the budget. And they submit updated declarations according to the simplified tax system. You can do without the latter if you made adjustments for a year for which you have not yet submitted simplified reports. Then all changes are taken into account when preparing the initial declaration.

In the “OS” tab, you must specify the name of the asset. It must be assigned an inventory number. In addition, the account from which the fixed assets were written off is indicated (08.04). Next, the type of operation performed on the object is indicated. This will be “Acceptance for accounting with subsequent commissioning.” Next, the method for reflecting depreciation costs is determined, and the appropriate account is indicated to which depreciation amounts will be written off. Special attention should be given to the “Tax Accounting” tab. In the “Cost” field (expenses for the simplified tax system) of the object, the full amount of the initial price of the asset should be indicated. The amount and dates of payments actually made for the fixed asset are reflected separately in the corresponding columns. If the cost of the equipment has been fully repaid, then the entire amount (for example, the same 25 thousand rubles for a computer) can be recognized as expenses.

Depreciation at usn. examples, answers to questions

Accrual of depreciation charges for an item of fixed assets begins on the first day of the month following the month in which this item was accepted for accounting, and is carried out until the cost of this item is fully repaid or the item is written off. accounting(Clause 21 PBU 6/01). The organization can choose and assign accounting policy one of three methods of calculating depreciation: linear, writing off the cost by the sum of the numbers of years of the useful life or in proportion to the volume of production (work).
The procedure for determining the annual amount of depreciation for each of the above methods is prescribed in clause 19 of PBU 6/01. It must be remembered that the depreciation method is established in relation to a group of homogeneous objects, and not for each of them separately.

The most common and easiest to use is the linear method.

Calculation of depreciation under the system “income minus expenses”

Tax Code of the Russian Federation):

1. It is used in economic activities for a period of more than one year.
2. Has an initial price of at least 40,000 rubles.
3. Involved in generating company revenue.

Depreciation charges are reflected in accounting documents and are created annually for all fixed assets. As a result, a depreciation fund is formed, which, at the end of the service life of an asset, can be used to purchase new pieces of equipment, vehicles, and office equipment.

Attention

The obligation to create a sinking fund affects all enterprises, regardless of the form of organization and tax regime. Theoretical aspect Depreciation affects fixed assets not in an arbitrary way, but in accordance with the procedure established by law.

Depreciation under the simplified tax system “income minus expenses” 2017

Purpose of the object Db Kd Use for production 20 02 Operation for management purposes 26 02 Trade 44 02 Tax accounting When maintaining it, the moment the object arrives at the enterprise is of particular importance. The main remedy can be received either before the transition to the simplified tax system or during the application of this special regime.

A peculiarity of tax accounting is that fixed assets expenses are recognized after payment and provided that the object has already been capitalized and is being operated by the enterprise. The allocation of fixed assets costs to expenses for taxation purposes is carried out in the year the facility is put into operation.

Important

Slightly different rules apply to real estate. Expenses for it are included in the taxable base only after state registration.

Is depreciation calculated for income minus expenses in 2018?

The costs of modernization and re-equipment are reflected in the same way as the costs of acquiring and creating an object. In this case, one should be guided by the provisions of paragraph 3 of Article 346.16 of the Tax Code. The receipt of an object under the simplified tax system for tax purposes is accepted at its original cost (as in accounting). It is transferred to expenses in equal shares throughout the year on the last day of each quarter. Depending on the time of posting material assets, costs can be written off:

• In 1 sq. – at 1/4 of the cost at the end of the 1st quarter, half year, 9 months. and year;
• In the 2nd - 1/3 at the end of 6, 9, 12 months;
• In the 3rd – 1/2 at the end of 9, 12 months;
• In the 4th – the total amount at the end of the year.

Receipt of an object before the transition to the simplified tax system If the capitalization of the fixed assets occurred during the period when the enterprise used the basic tax system, the write-off of expenses for taxation purposes is necessary in a different order.

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So, if an asset was purchased (Article 346.17 of the Tax Code of the Russian Federation): In the first quarter Its cost is written off at the end of each quarter in 1/4 increments In the second quarter Its price is written off at 1/3 quarterly In the third quarter At 1/2 In the fourth At a time results of the year If fixed assets were acquired when the company was operating under the general regime, then the depreciation procedure depends on how long the property was used, namely (Article 346.25 of the Tax Code of the Russian Federation): Period Condition Up to 3 years Its entire cost is depreciated during the first year 3-15 years Depreciation is carried out as follows: 50% - in the first year, 30% - in the second, 20% - in the third From 15 years Write-off occurs in equal parts over 10 years. In this case, the company has the right to write off VAT, once paid when acquiring OS, within the framework of the general regime (Article 170 of the Tax Code of the Russian Federation).

Accounting: accounting of fixed assets under the system

In the book of income and expenses (KUDiR), expenses are displayed on the last day of the reporting quarter. In this case, the OS object:

• must be paid
• have a correctly formatted primary documentation for purchase,
• used in the activities of the enterprise,
• economically feasible
• must relate to depreciable property in accordance with Ch. 25

Example An object was purchased in January 2018 for RUB 400,000. Then on the last day of each quarter of this year, 100,000 rubles should be written off to KUDiR.

(400,000 ÷ for 4 sq.). If the object was paid for in the 3rd quarter, then 200,000 rubles are displayed on September 30 and December 31. That is, at the end of the year in tax accounting the full cost of the fixed asset is paid off.
If the initial cost of the asset is no more than RUB 100,000. (Clause 1 of Article 257 of the Tax Code of the Russian Federation), then the entire amount can be taken into account as part of the costs at the time of payment at a time.

How is depreciation calculated for fixed assets?

If payment for property is made in installments, then its value in tax accounting will be repaid in equal shares of the paid amounts. Example In February 2017, the company Rigma LLC purchased a machine with a cost estimate of 800,000 rubles.
Payment was made as follows: 1 sq. 2017 - 300,000 rub. 2 sq. 2017 - 210,000 rub. 3 sq. 2017 - 100,000 rub. 4 sq. 2017 - 90,000 rub. 1 sq. 2018 - 100,000 rub. Expenses should be included in KUDiR as follows: Date of inclusion in KUDiR Amount, thousand rubles. Calculation thousand rubles Explanations 03/31/2017 75,300 / 4 sq. 300,000 rub. are accepted in equal shares in the 1st, 2nd, 3rd and 4th quarters. 2017 06/30/2017 145 75 + 210 ÷ 3 sq. 210,000 rub. will be accepted in the 2nd, 3rd and 4th quarters. 2017 09/30/2017 195 75 + 70 + 100 ÷ 2 sq. 100,000 rub. taken into account in Q3 and Q4. 2017 12/31/2017 285 75 + 70 + 50+ 90 90 000 accepted in full in Q4. 2016 In 2018, the remaining 100,000 rubles.

Accounting for fixed assets in a system with the object “income”

The most important thing when reflecting fixed assets is to correctly enter information in the “Procedure for including items in expenses” field. The program will offer to include it in expenses or depreciable property or not include it in expenses. If the OS was purchased for a fee, the period of its use exceeds a year, and the cost exceeds 20 thousand rubles, it is classified as depreciable property. In the “Accounting” tab, you should indicate the accounts on which the accounting and depreciation calculation operations will be taken into account, and the method for calculating it. The enterprise may not be limited to the common linear method. Here it is necessary to assess the situation. It is likely that it is more convenient to calculate depreciation using the reducing balance method using an acceleration factor. If the OS is purchased in installments, the costs for it are subject to write-off in the amount actually transferred to the seller.
According to its accounting policy, Portrait applies the straight-line method when determining the amount of depreciation charges. Let's calculate the amount of deductions for each group of equipment: Name of equipment Cost of fixed assets according to quantity Calculation of depreciation Amount of deductions per month Canon camera 125,800 rub. * 5 pieces. = 629,000 rub. 629,000 rub. / 48 months RUR 13,104 HP computer RUB 104,900 * 3 pcs. = 314,700 rub. RUB 314,700 / 72 months RUB 4,371 Samsung monitor RUR 66,740 * 3 pcs. = 200.220 rub. 200.220 rub. / 72 months RUB 2,781

HP printer 11,400 rub. * 2 pcs. = 22.800 rub. 22.800 rub. / 60 months 380 rub. Total 20.636 rub. Thus, when calculating the single tax, the Portrait photo studio has the right to reduce the tax base monthly by 20,636 rubles.

Accounting for fixed assets under the simplified tax system used to reduce the tax base. However, this is not always possible. The fact is that there are two options

Under the simplified tax system "Income" accounting of fixed assets will not lead to a reduction in the taxable base. In this case, there are no costs necessary for tax purposes. Accordingly, p ri simplified tax system "Income" accounting of fixed assets can only be used to analyze the condition of assets. This information can be used to make management decisions. And here for fixed assets accounting very reasonable. Let's take a closer look at it.

OS characteristics

Regulatory acts in force in the field of accounting establish certain characteristics that OS must comply with. Fixed assets are considered material assets:

• Intended for use over a long period (more than a year).
• Used for profit.
• Are depreciable.
• The cost of which is higher than the established limits. For accounting, the maximum price is fixed in the accounting policy and must be at least 40 thousand rubles, in tax accounting the figure is higher - no less than 100 thousand rubles.

In accounting under the simplified tax system, expenses for fixed assets(their purchase, modernization, improvement, additional equipment, reconstruction, repair) are included in the taxable base, reducing it.

Posting

On Accounting simplified tax system and tax accounting of fixed assets are usually led by organizations. Typically, documentation is prepared in a simplified form, since enterprises are small. Individual entrepreneurs may not keep accounting records. Nevertheless, they still need to determine the cost of the operating system, since the indicators are used for tax purposes.

IN accounting under the simplified tax system fixed assets are accounted for at original cost. If an entrepreneur maintains abbreviated reporting, then the objects are accounted for:

• At a cost formed from the price indicated by the supplier in the accompanying documents and installation costs when purchasing the OS.
• According to the amount of payment for services to the contractor - when creating the facility.

The remaining costs that arise when purchasing or creating an OS are written off as other costs.

If accounting of fixed assets under the simplified tax system is made in full, the initial cost, in addition to the amounts indicated above, includes:

• Interest on the loan if payment is made with borrowed funds.
• Expenses for transport services.
• Consulting costs.
• Fees and duties (customs, etc.).
• Other expenses. These include, for example, the cost of traveling to purchase an OS.

If a counterparty (supplier, contractor) issues a VAT invoice to an enterprise, the tax is also included in the cost of the object, since business entities using the simplified tax system are not its payers.

Nuances

At accounting of fixed assets under the simplified tax system The commissioning of the facility is carried out on the day when the necessary installation, testing, and commissioning activities are completed. After completion of such work, its initial cost is calculated.

The day the object is posted does not depend on the date of transfer of the documentation required for state registration of rights. It is determined by the fact of determining the initial status of the OS. This rule applies only to those objects that must be registered (real estate, for example).

For accounting of fixed assets under the simplified tax system Unified forms of documents are used. They are the act according to f. OS-1 and inventory card f. OS-6.

Accounting for fixed assets under the simplified tax system: postings

For convenience, transactions and the accounts in which they are reflected are presented in the table.

The amount indicated in the last entry is the initial cost of the operating system, i.e. the total amount of all costs.

Useful life

IN accounting for simplified taxation system depreciation fixed assets accrued during the period of use of the object. It is determined by the Classifier, broken down into groups.

The period is reflected in the inventory card for the object.

Depreciation

In accounting under the simplified tax system, deductions for the depreciation of an object can be made at different intervals - once a quarter or a year. For inventory for economic or industrial purposes, write-off can be made immediately and in full upon receipt.

Depreciation begins in the month following the month the asset was accepted for accounting, and ends after the month in which the asset was written off. For the period of modernization, repair, reconstruction, conservation, re-equipment, accrual is suspended.

The table below shows the accounts used to reflect depreciation for different purposes of fixed assets.

Tax accounting

When maintaining it, the moment the object arrives at the enterprise is of particular importance. The main remedy can arrive either before or during the application of this special regime.

A peculiarity of tax accounting is that fixed assets expenses are recognized after payment and provided that the object has already been capitalized and is being operated by the enterprise.

The allocation of fixed assets costs to expenses for taxation purposes is carried out in the year the facility is put into operation. Slightly different rules apply to real estate. Expenses for it are included in the taxable base only after state registration.

Another condition for tax accounting is that tangible assets must be depreciable.

The costs of modernization and re-equipment are reflected in the same way as the costs of acquiring and creating an object. In this case, one should be guided by the provisions of paragraph 3 of Article 346.16 of the Tax Code.

Receipt of an object under the simplified tax system

For tax purposes, fixed assets are accepted at their original cost (as in accounting). It is transferred to expenses in equal shares throughout the year on the last day of each quarter. Depending on the time of capitalization of material assets, costs can be written off:

• In 1 sq. - at 1/4 of the cost at the end of the 1st quarter, half year, 9 months. and year;
• In the 2nd - 1/3 at the end of 6, 9, 12 months;
• In the 3rd - 1/2 at the end of 9, 12 months;
• In the 4th - the total amount at the end of the year.

Receipt of an object before the transition to the simplified tax system

If the capitalization of fixed assets occurred during the period when the enterprise used OSNO, write-off of expenses for taxation purposes is necessary in a different order.

At the end of December last year When an organization operates under the main tax regime, the residual value of the object is taken into account. This indicator is reflected in column 8 of the Book of Accounting for Income and Expenses.

The method of transferring cost to expenses under the simplified tax system is influenced by the period of use.

If the period is less than 3 years, the entire cost for the year of operation established at the time of starting to use the simplified tax system is written off. 1/4 of the price is calculated and included in expenses on the last date of each quarter. For a period of 3-15 years, half the cost is written off during the first year (12.5% ​​per quarter), in the second - 30%, in the third - 20%. If the period of use exceeds 15 years, write-off is carried out at 10% for 10 years.

Example

Let’s say an enterprise switched from OSNO to simplified tax system in 2016, and at the time of the transition it had a machine whose residual value at the end of December 2015 was 160 thousand rubles. The service life of the equipment is 5 years.

In 2016, only 50% of the cost is taken into account in expenses - 80 thousand rubles. This value must be divided into 4 equal parts. Each of them is 20 thousand rubles. - written off on the last day of the corresponding quarter.

In 2017, 48 thousand rubles will be transferred to expenses. - 30% of the remaining price. This amount should also be divided into 4 equal parts (12 thousand rubles). In 2018, 32 thousand rubles will be written off. This is 20% of the residual value. The amount is also divided into 4 parts and 8 thousand rubles are written off at the end of each quarter.

Accounting for fixed assets using the simplified tax system in 1C

As mentioned above, in order to accept an object for registration, it must be purchased and put into operation. To recognize expenses in tax accounting, it is necessary to record the fact of payment for the purchase.

To reflect a purchase transaction in the program, you need to open the “Purchase” tab and create a “Receipt of Products and Services” document. “Equipment” is selected as the operation type. In the tabular section you need to indicate the nomenclature, quantity and cost of the purchased item. In the "Account" column, enter 04/08.

To reflect the payment, a payment order is filled out.

On the day the OS is put into operation, the “Acceptance for Accounting” document is drawn up. In it, except general information about the object, there are two tabs. The first is accounting, and the second is tax accounting. If the accountant is well versed in the specifics of recording information, he will be able to fill out all the fields correctly. In this case, accounting operations (accounting and tax) in the program will be automatically performed when posting the “Period Closing” document.

Let's say an enterprise purchased a computer worth 25 thousand rubles. The object was put into production use on February 12, 2010. Accordingly, the document “Acceptance for accounting” should contain the same date.

In the "OS" tab, you must specify the name of the asset. It must be assigned an inventory number. In addition, the account from which the fixed assets were written off is indicated (08.04). Next, the type of operation performed on the object is indicated. This will be “Acceptance for accounting with subsequent commissioning”. Next, the method for reflecting depreciation costs is determined, and the appropriate account is indicated to which depreciation amounts will be written off.

Particular attention should be paid to the "Tax Accounting" tab. In the “Cost” field (expenses for the simplified tax system) of the object, the full amount of the initial price of the asset should be indicated. The amount and dates of payments actually made for the fixed asset are reflected separately in the corresponding columns. If the cost of the equipment has been fully repaid, then the entire amount (for example, the same 25 thousand rubles for a computer) can be recognized as expenses.

The most important thing when reflecting fixed assets is to correctly enter the information in the “Procedure for including items in expenses” field. The program will offer to include it in expenses or depreciable property or not include it in expenses. If the OS was purchased for a fee, the period of its use exceeds a year, and the cost exceeds 20 thousand rubles, it is classified as depreciable property.

In the “Accounting” tab, you should indicate the accounts on which the accounting and depreciation calculation operations will be taken into account, and the method for calculating it. The enterprise may not be limited to the common linear method. Here it is necessary to assess the situation. It is likely that it will be more convenient to calculate depreciation using the acceleration coefficient.

If the OS is purchased in installments, the costs for it are subject to write-off in the amount actually transferred to the seller.

Conclusion

As a rule, when accounting for fixed assets using a simplified system, no particular difficulties arise. However, there are some tax-related nuances to consider. An accountant needs to closely monitor all changes in legislation.

The 1C software greatly facilitates the work of a specialist.

Paid to the state budget of the Russian Federation single tax on their income under various schemes. Accounting for balance sheet and fixed assets differs to some extent.

Balance sheet and fixed assets under the simplified tax system

Let’s say an organization or individual entrepreneur pays tax according to the ““ scheme. How does it account for fixed assets? According to the norms of the order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n, the company’s fixed assets cannot include:

• goods purchased for personal use that cannot generate income;
• goods that will be used for less than a year;
• goods purchased or produced for sale to other legal or individuals.

These organizations do not have the opportunity to reduce the base amount for calculating tax on the cost of fixed assets acquired for a certain period.

The book value of fixed assets acquired by the company is written off gradually over several years by showing depreciation charges.

In the “income minus expenses” mode, things will work a little differently. In such a situation, expenses for the acquisition of fixed assets are significantly reduced by the company, because when calculating taxes they are subtracted from income in accordance with the norms of Article 346.16 of the Tax Code of the Russian Federation).

The cost of purchasing the OS is written off:

• if the OS was not purchased on credit;
• in the presence of documents that confirm the ownership of the company or individual entrepreneur for this product;
• the acquisition is used to carry out activities.

The amounts written off are displayed in the second section of the balance sheet and in column 5 of the first section.

Accounting for fixed assets under the simplified tax system is shown in the following video:

Depreciation

Depreciation is the process of writing off the book value of fixed assets during the period of their active expected use for the purpose of operating a business in the process of generating income. In essence, depreciation means reducing the value of a fixed asset by accruing the monetary equivalent of its wear and tear during use.

According to the norms of Federal Law No. 402 of December 6, 2011 “On Accounting”, depreciation is used only under the simplified taxation system - income. In the “income minus expenses” mode, the cost of acquired fixed assets is written off throughout the calendar year.

The calculation and amounts of depreciation are reflected in a special statement. Most companies are required to make payments monthly, and can write off as often as is convenient for them.

The main methods of calculating depreciation under the simplified tax system are as follows:

• linear(the amount depends on the period of use of the object and established depreciation rates);
• reducing balance(this is accelerated depreciation, which allows you to pay off the cost of a fixed asset as quickly as possible and have more opportunities to finance the repair of operating systems that are aging and require more and more investments). Cannot be applied to:
  • serious unique equipment;
  • equipment with a useful life of less than 3 years;
  • , except for official transport;
  • office equipment;
  • buildings;
• by sum of useful years(it is possible to write off the entire cost of the OS in the first 3 - 4 years of use);
• based on the volume of products produced(the more goods a company produces, the higher the level of depreciation of its fixed assets).

Optimization

Entrepreneurs and companies are always looking for ways to pay less taxes to the state budget, but at the same time not break the law.

The first optimization path is correct. As you know, the base rate in the “income” mode is 6%, and in the “income-expenses” mode - 15%. Accordingly, if the costs of doing business for a company or individual entrepreneur are small, then you should choose the first mode.

The provisions of the Tax Code of the Russian Federation allow regional authorities to reduce basic tax rates within the limits permitted by law. For example, in 2017 rates were reduced in:

• Crimea(4% from income and 10% under the second regime);
• Moscow(according to the “income minus expenses” regime, up to 10% for companies in the field of sports, social services, manufacturing, veterinary medicine and crop production).

Article 346.50 of the Tax Code of the Russian Federation makes it possible to set a tax rate of 0% for individual entrepreneurs without employees or if the number of employees does not exceed 15 people who are registered after the entry into force of special laws on the provision of benefits and work in the scientific, industrial and social spheres.

Also, an individual entrepreneur without employees, who works in the “income” mode, has the right to reduce the amount of tax that was accrued for payment by the amount of contributions paid in Pension Fund. All you have to do is pay the difference. If an individual entrepreneur uses hired workers, then the maximum deduction can be only 50%.

Tax holidays are established in each region separately. The authorities select certain types of activities that fall under “vacations” and set the period of these “vacations”. The list of regions where they have been introduced and the list of activities can be found on the website of the Ministry of Finance of the Russian Federation.

Accounting for the lessee and the lessor - the topic of the video below:

Loan and leasing

The use of leasing when working under the simplified tax system has some of its own characteristics:

• an organization or individual entrepreneur will have to pay additional property tax (if it remains on the seller’s balance sheet);
• Lease payments are paid exclusively from .

The leasing payment structure includes:

• repayment of debt for fixed assets;
• leasing interest, which is often quite high, since the lessor includes here all the expenses for paying loans, registering rights to property and own income.

Now let's talk about the loan. As you know, a loan is a temporary transfer of money or other funds for the use of another individual or legal entity. Borrowed funds cannot be considered profit, therefore they do not affect the tax base of an enterprise or individual entrepreneur for calculating the single tax on the simplified tax system.

Interest on loans or leasing paid by an individual entrepreneur or an enterprise is an expense that reduces the tax base for the income-expense regime. (Article 269 of the Tax Code of the Russian Federation). Note that not in all cases it will be possible to completely reduce the tax base by the amount of interest paid, since the maximum range of numerical interest values ​​established from January 1, 2016 is from 75 to 125% of the key rate of the Central Bank of the Russian Federation).

Dividends under the simplified tax system

According to the norms of the Federal Law dated December 26, 1995 No. 208-FZ, a company that operates on the simplified taxation system or any other type of taxation can pay dividends to its shareholders only from net profit after paying all other tax payments. The provisions of the Law “On Dividends” establish the following frequency of dividend payments:

• 1 time for 6 months;
• once a year.

What taxes are withheld from these payments? If dividends were received by a company that operates under the simplified tax system, then it independently transfers income tax to the budget at a rate of 9% until March 28 of the year following the reporting year (clause 2 of Article 346.11 of the Tax Code of the Russian Federation). In the event that the payment is made to foreign companies, the legal entity or individual entrepreneur pays 15% income tax (clause 4 of Article 287 of the Tax Code of the Russian Federation). Payment of dividends to Russian companies makes it possible to pay only 9% income tax. The tax rates on payments to resident and non-resident individuals are the same as the tax rates on dividends for the respective companies.

Tax benefits for small businesses on the Usn and not only are described in the video below: