Simplified what to choose. Calculation of the simplified tax system income minus expenses (with examples)

The main criterion for choosing the simplified tax rate is the ratio of business income and expenses. For example, in trade that requires the purchase of goods, or production, which constantly needs materials, it will most likely be more profitable to apply a 15 percent rate. It is established from net profit, i.е. net of expenses incurred by the company.

However, in order for expenses to be deductible, certain mandatory conditions must be met, which you need to know about in advance. Otherwise, they will be useless in reducing the tax.

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If you plan to open a service business with little cost, it is preferable to opt for a 6 percent rate. In this case, costs do not play a role. However, the tax amount can be reduced in other ways.

It is important to know that at the regional level, federal rates can vary: with the STS "income" - from 1 to 6 percent, with the STS "income - expenses" - from 5 to 15 percent. Therefore, the choice should be based on the place of business.

Tax payments are significantly affected by the presence or absence of employees, the legal form of the company (individual entrepreneur or entity), profitability, features and types economic activity.

All these factors need to be evaluated in order to make the right decision. It is allowed to change one USN regime to another only from the new tax period. This must be done in the prescribed manner and within the time limits specified by law.

Features of choice

When considering starting to use the simplified tax system, it is important to take into account many factors, and not just the established tax rate. The first is to whom it is planned to sell products or provide services.

If consumers will be the population, i.e. citizens, or small organizations and individual entrepreneurs working on a simplified system, then the transition to the simplified tax system will not particularly affect relationships with counterparties and customers.

If you plan to interact with large companies using OSNO, the transition to a simplified regime may adversely affect the establishment of relations with them. By switching to the simplified tax system, the company ceases to pay VAT, therefore, the burden of it is shifted to consumers. In this case, it will be necessary to significantly reduce prices to compensate for losses on VAT, or you will have to lose a large part of the clientele.

The second point is directly the choice of the tax rate. On the simplified mode, two options are possible: 6 or 15 percent. Usually the choice is made as follows. When providing services, performing work, they stop at a rate of 6%, when trading - 15%.

If we rely on mathematical calculations, then working on the simplified tax system 6% is more profitable for companies whose expenses are less than 60% of income. For a business whose expenses make up more than 60% of income, it is better to switch to the simplified tax system of 15%.

At first glance, there is nothing difficult to choose from, but the simplified taxation system is not as simple as it seems!

Income and expenses of the system

By general rule for application of the simplified tax system entrepreneurs independently choose the object of taxation. An exception is the situation provided for in paragraph 3 of Art. 346.14 of the Tax Code of the Russian Federation - work under a simple partnership agreement. There are two options for paying USN tax: from income (actual revenue) or from profit (net income, without expenses).

If the object of taxation is revenue, the tax is paid at a rate of 6%. Tax base, i.e. the income received can be reduced to reduce the amount of tax on payments on insurance premiums to the Pension Fund of the Russian Federation and FFOMS. If the company employs employees, you can reduce income by no more than half, even if the contributions exceeded it.

Individual entrepreneurs working without hired personnel have the right to reduce their income for tax purposes by the entire amount of contributions made (FZ No. 338 of 2012).

The USN "income" system is usually chosen by firms and individual entrepreneurs with low expenses or in the case when it is difficult to officially confirm them. This option is also beneficial for businessmen who do not use hired labor and do not pay salaries.

When choosing profit as an object of the simplified tax system, the tax is paid at a rate of 15% with a restriction of at least 1% of actual income. At the regional level, it is allowed to change the size of the rate within 5-15 percent. In addition, the subjects of the Russian Federation have the right to establish fringe benefits for the "simplers".

For example, in St. Petersburg, a rate of 10% is set for all economic entities of the simplified tax system with income minus expenses. In the Moscow region, entrepreneurs engaged in animal husbandry and crop production work at the same rate.

Costs that reduce the income of the enterprise may include costs for:

• purchase of materials;
• acquisition of fixed assets;
• payment of wages;
• insurance premiums;
• creation of NMA, etc.

Important! All expenses taken into account must be economically justified and aimed at deriving profit from economic activity.

You can reduce the tax base only on documented expenses. Therefore, it is necessary to keep a Journal of income and expenses with the attachment of all documents confirming the actual costs (checks, receipts, etc.).

In the transition to the simplified tax system, there may be a need in different cases:

• when starting a business;
• when changing the conditions and results of activities (transition from another taxation system);
• if it is appropriate to change tax object(change of "income" to "income minus expenses" or vice versa).

Switching to USN mode involves two simple steps. First you need to prepare a notification for the IFTS. When creating a company, you will need an application package. In the case of a change to another system, this is not necessary. The notification is drawn up in a strictly prescribed form. For example, to apply a rate of 15% instead of 6%, form 26.2-6 is applied. Forms can be filled out either by hand or typed.

You can do this in any most convenient way:

Attention! It is important to meet the deadlines for the transition. If you plan to work on the simplified tax system 15% from 2020, the notification must be submitted in 2020 (the deadline is December 31).

Options

The simplified regime can be accepted by both entrepreneurs and enterprises. To use it, the payer himself chooses the rate: STS with 6 or 15%. It is worth approaching the choice very carefully, you will need to work on it for the entire tax period, i.e. change is possible only from the beginning of the new year. At a rate of 6%, only the company's income is taken into account - its actual revenue.

Expenses incurred in the course of activities do not affect the amount of tax calculated according to the formula:

When applying such a rate, it is possible to reduce the tax base by 50% due to the paid:

• contributions to off-budget funds;
• temporary disability benefits;
• personnel insurance.

Individual entrepreneurs who do not have hired personnel have the right to reduce the tax base by 100%. They can do this at the expense of insurance premiums paid for themselves if their amount is equal to or exceeds the income received for the reporting year.

With the object "income - expenses" tax is paid at an increased rate of 15%. The tax base in this case is net profit - the difference between actual revenue and the costs incurred to obtain it. Stopping the choice on this option should be those who are able to document their expenses.

To be able to account for expenses in the calculation tax base the following conditions must be met:

• The costs incurred are necessary for doing business.
• Types of expenses must be listed on the eligible list tax code.
• Costs must be actually incurred and documented. For cash payments, supporting documents are cash receipts, in case of non-cash payment - payment orders.
• The items of expenditure must be received by the company with documentary evidence of these facts. In the case of the purchase of goods, materials, invoices are required to confirm their receipt for a fee, in case of received works, services - an act of their provision.

Attention! When forming the tax base, only documented expenses are taken into account. Receipts do not serve as confirmation of payment for goods, material assets, and contracts for services rendered do not serve as expenses.

The most important aspects

A novice entrepreneur faces many questions not only regarding the strategy of the future business, but also on “technical” issues.

The conditions for applying the USN are as follows:

• annual income in 2020 should not exceed 150 million rubles;
• the allowable average number of staff is limited to 100 positions;
• the value of the company's fixed assets cannot exceed 150 million rubles.

Despite the fact that the range of activities allowed under the simplified regime is quite wide compared to other special systems, it still has some limitations. The full list is given in Art. 346.12 of the Tax Code of the Russian Federation.

Having chosen the simplified mode as an AtoN, the question arises, what is the best rate to use? After all, you can work on the simplified tax system with the payment of tax at a rate of 6 or 15%, depending on what will be the tax base: profit or revenue. In some constituent entities of the Russian Federation, tax rates for the “income-expenses” regime vary between 5-15%, which makes it even more profitable.

The choice of tax rate should be given maximum attention, since it will not be possible to change it all year. All the pros and cons should be carefully evaluated.

Entrepreneurs working on the STS 15% pay tax on net profit - expenses are deducted from income. Therefore, it is more logical to choose such a rate for those who have fixed expenses that can be planned in advance and further documented.

This business includes retail trade, in which the volume of purchases corresponds to the volume of sales. The markup will cover the costs of the firm, tax expenses, labor costs and certain percentages of profitability are provided.

When deciding to opt for a rate of 15%, it is important to understand that certain conditions must be met when calculating tax on expenses:

• they are needed for business;
• they are in the list established by the Tax Code of the Russian Federation;
• they are paid and documented;
• received their subject: goods, materials, services.

The fact of each expense must be confirmed by two types of documents: on its incurrence and on the receipt of its subject. In the absence of one of the documents, it is impossible to take the expense into account when calculating the tax. and receipts for payment of expenses are not confirmed, just as its subject cannot be confirmed by an agreement on the provision of services and an invoice for their payment.

An important aspect is minimum tax. Its rate is 1% of annual revenue.

The minimum tax is determined as follows:

• the amount of tax at the end of the year is calculated in the usual manner;
• 1% of revenue is calculated;
• the results obtained are compared;
• the amount of the highest value is transferred to the budget.

In the event of a loss, a minimum tax must also be paid.

Attention! The difference between the single and minimum tax formed during the calculation can be carried over to the next tax period (clause 6 of article 346.18 of the Tax Code of the Russian Federation).

Abusing the payment of taxes at the minimum limit or incurring permanent losses may arouse the suspicions of the Federal Tax Service and lead to an audit.

If you choose a rate of 6%, the costs will have no effect on the tax calculation. The tax base under this option is all business income in value terms. Taxes must be paid quarterly in advance payments from actual income.

The amount of the single tax can be reduced by insurance contributions to off-budget funds. In the presence of employees, it can be reduced by half, for entrepreneurs without such employees - to zero.

Example: the income of an individual entrepreneur working independently without hired personnel for 2020 amounted to 300 thousand rubles. Single tax: 300,000 * 6% = 18,000 (rubles). Insurance premiums are listed in the amount of 17,850 rubles. The reduced tax is: 18,000 - 17,850 = 150 (rubles).

All other expenses for the object of 6% do not play a role for the tax. However, this does not mean that they do not exist at all. Every business has costs. Another question is their regularity and size, according to which the profitability of using the STS regime of 6% is estimated.

Simple mathematical calculations show that a rate of 6% is more profitable if the company's expenses do not exceed 60% of its income. Here it is worth considering the situation from different angles.

For example, the company's income for the second quarter of 2020 amounted to 115 thousand rubles, expenses - 69 thousand rubles (60 percent of income).

Tax:

The amount of tax payment received does not differ. It's worth taking a look at what happens when the original data changes.

With an increase in expenses up to 75 thousand rubles, the tax at a rate of 15% will decrease: (115,000 - 75,000) * 15% \u003d 6,000 (rubles). Therefore, the use of such a regime would be more profitable in this situation.

When expenses are reduced to 55 thousand rubles, the tax amount is: (115,000 - 55,000) * 15% = 9,000 (rubles). Small costs make the 15% simplified tax system unprofitable compared to the 6% simplified taxation system.

What is better to choose

If the company has practically no costs or they are very small, the most attractive is the simplified tax system of 6%. It is beneficial to entrepreneurs and firms that incur costs less than 60% of their income. The rate of 15%, in turn, is the most acceptable for businesses with low profitability and low margins. It is convenient to consider the difference with concrete examples.

The revenue of Stagecoach for the first quarter of 2020 amounted to 110 thousand rubles. The company incurred expenses for this period in the amount of 75 thousand rubles.

Single tax calculation:

If the company's expenses increase to 85 thousand rubles, then the tax at a rate of 15% will come out in the amount of 3,750 rubles (less than the simplified tax system of 6%). If, on the contrary, they decrease to 55 thousand rubles, then the amount of tax will be 8,250 rubles (more than with the simplified tax system of 6%). Don't forget about additional opportunity tax reduction. On the USN 6% mode, it can be reduced to half.

Work on the simplified tax system "income - expenses" is beneficial for business if it meets the equality:

(income - expenses) * 15%< доход * 6% — вычеты

In most situations, it is difficult to say unequivocally which regime is more profitable for a particular business: STS with 6 or 15%. For the right choice, it is necessary to know the actual costs of the company, which is difficult at the beginning of entrepreneurial activity. Therefore, it is necessary to proceed from planned indicators.

A visual comparison of the simplified tax system with 6 or 15%

Illustrative examples help to better understand the difference and make a choice version of the simplified tax system. Initial data: the annual income of the IP amounted to 150 thousand rubles, payroll - 75 thousand rubles.

Thus, we can conclude that the choice of the simplified tax rate depends mainly on the size of the company's expenses for the implementation of its economic activities. At high costs, it is more profitable to apply the simplified tax system of 15%, which implies a reduction in the tax base by the amount of costs.

Advantages and disadvantages

Each mode within the simplified AtoN has its own advantages and disadvantages, which must be taken into account when choosing (table).

Comparison simplified tax regimes with rates of 6% and 15%:

One of the legislative ways to solve the problems of accounting for small businesses is the simplified taxation system (STS).

Legislation provides for two options for simplifying settlements with the budget. Each has its pros and cons. Let's consider what are the advantages of the simplified tax system "Income minus expenses" ("D-R"), how this special regime differs from another option in 2017.

What it is

The taxation system, in which all due payments to the budget are reduced to the calculation of just one, is considered simplified. For example, the USN "Income" ("D") allows you not to transfer in some cases the following types of taxes:

1. on income individuals(personal income tax);
2. at a profit;
3. value added (VAT);
4. on property.

Who can use

A simplified system was invented for small businesses and individual entrepreneurs (IP). In 2017, economic entities must meet the following criteria:

1. profitability for the reporting period is limited to 213,750,000 rubles;
2. the number of employees cannot exceed 100 people, including the head;
3. the authorized capital is limited to 150 million rubles;
4. the percentage ratio for the participation of other organizations is 4:1 (should not exceed 25%).

Types of taxation

This system assumes that the business entity will independently choose from which base it will deduct taxes:

• according to the “D” method, 6% is charged from total receipts;
• for "D-R" net profit is calculated, from which 15% is charged.

The methodology can be applied by enterprises and individual entrepreneurs engaged in any type of activity, with the exception of:

1. banking;
2. insurance;
3. investment of pension money;
4. investment;
5. others specified in paragraph 3 of Article 346.12 of the Tax Code of the Russian Federation.

How to transition in 2017

There are two ways to use individual entrepreneurs and organize a tax simplification system. They are:

• declare it to the tax authorities within 30 days after registration;
• notify of the desire to apply the system next year in the period from October 1 to December 31 of the current year.

New objects of economic activity need to choose in advance a favorable special regime for themselves. If the monthly period is missed, the main method will automatically be applied, and this leads to many problems.

Already existing entrepreneurs will have to submit reports for nine months. The transition criteria are as follows:

1. the level of income for 9 months should not exceed 59,805,000 rubles in 2017;
2. number of employees - up to 100 people;
3. fixed assets - up to 150 million rubles;
4. the share of other organizations - no more than 25%.

Benefits of the special regime

The use of both of these simplified methods allows participants in economic relations:

• deduct only one type of tax associated with the income side of the balance sheet;
• minimize the number of mandatory reporting that is submitted to the tax authorities once a year:
  • until March 31 by enterprises;
  • until April 30 IP.

However, quarterly transfers of advance payments on a single fee for such periods are legislatively fixed:

• January March;
• April June;
• for 9 months;
• annual.

Features "D-R"

This special regime involves a separate calculation of the income base and the expenditure amount. To calculate the 15% tax, the amount of investments in production must be deducted from the proceeds. In this case, one should strictly adhere to Article 346.16 of the Tax Code, which contains a list of permitted expenses.

Income includes the following:

1. from the sale of goods;
2. for the services provided;
3. from rent;
4. for the work done.

This part of the balance sheet does not include:

• donated property;
• interest accrued on borrowed funds;
• income from bank investments and more.

What is considered an expense in "D-R"

The tax rules for accounting for the expenditure side of the balance sheet are strict. Not all costs are allowed to be included in them. The principles of the Tax Code can be summarized as follows:

• costs should be targeted:
  • aimed at the development of activities prescribed in the charter or registration documents;
• they must be documented;
• they should reflect the essence of real operations.

For example, if an entrepreneur purchased a product for further resale, then its actual sale is confirmed:

• check or other payment document;
• the act of transferring the physical goods to the buyer.

As a rule, this part of the balance sheet includes the costs of:

1. acquisition of fixed assets (OS);
2. OS repair and maintenance;
3. salaries and contributions to funds;
4. purchase of consumables and raw materials for production;
5. passing customs control;
6. organization of accounting and other necessary services;
7. transport service;
8. rental of premises.

Limitation of the minimum deduction in favor of the state budget

Article 346.18 of the Tax Code provides a rule designed to control the advance payment of taxes:

• the amount received in the calculation should be checked;
• it cannot be less than one percent of the shown return (no deduction for costs).

For example, if in the first quarter income is shown in the amount of 1.3 million rubles, and the tax payment is 11 thousand rubles, then it will have to be increased in advance.

The check is as follows: 1.3 million rubles. x 1% \u003d 13 thousand rubles.

Important: the advance tax deduction cannot be less than 1% of the income reflected in the reporting for the current quarter.

At the end of the period, this rule does not work. The real amounts received as a result of production activities are deducted to the budget.

If the company is making a loss

This situation is also taken into account in the legislation. If, at the end of the year, an individual entrepreneur or organization has incurred losses, then its single payment is reduced. It is limited to the same 1% of income (excluding costs).

Thus, by drawing up tax rules, the legislator protected the budget from losses caused by unprofitable payers.

Who is more profitable to stop at the "D" system

Simplified taxation on income differs from the methodology already described in the way it takes into account the base from which the single fee is calculated. I mean, it's even easier. When choosing a system, experts recommend focusing on such details:

• types of activity of the enterprise;
• the main ways to generate income;
• the size of the turnover of funds;
• profitability of the production cycle.

The general "D-R" works well in enterprises where the cost part is 60-65% less than the profitable one.

There are other subtleties:

• if the markup on goods does not exceed 60%, then option "D" should be considered;
• an important factor is taking into account the special regime of partners;
• it is desirable to use the same.

Example

The Rosa enterprise began operations on January 1, 2017. During the first quarter, it incurred the following expenses:

• rent of office premises - 30,000 rubles;
• purchase of computers and other necessary equipment - 80,000 rubles;
• payment for communications and the Internet - 5,000 rubles;
• advertising - 100,000 rubles;
• employees' earnings - 30,000 rubles;
• insurance premiums - 9,000 rubles;
• transportation costs - 16,000 rubles;
• total - 270,000 rubles.

The revenue part amounted to 500,000 rubles.

Calculation of the advance payment for the first quarter:

• (500,000 rubles - 270,000 rubles) x 15% = 34,500 rubles.

Given the 1% rule (see above), the real advance to the budget will be 50,000 rubles.

Watch a video about the simplified system *Revenues minus expenses*

USN 6 or 15%: which is better?

The main question for the future simplistic is what object of taxation to choose "income" or "income minus expenses". After all, it depends on which operations will be taken into account when determining the tax base, as well as which ones will be applied, and, consequently, what will be the size of the simplified tax. This dilemma remains relevant for organizations and individual entrepreneurs that have already switched to the simplified tax system, since the object of taxation on simplified taxation can be changed annually.

USN 6%

With the simplified tax system “income”, the simplistic to determine the tax base takes into account its sales income and non-operating income (clause 1 of article 346.15 of the Tax Code of the Russian Federation), using the “cash” method (clause 1 of article 346.17 of the Tax Code of the Russian Federation).

Having calculated the tax as 6% of his tax base, the simplistic can reduce it by certain amounts:

• contributions paid from payments to employees to off-budget funds;
• temporary disability benefits paid at the expense of the employer (except for accidents at work and occupational diseases);
• payments for voluntary insurance of employees in case of their temporary disability under certain conditions.

These payments can reduce tax by up to 50%.

For a simplified individual entrepreneur who does not have employees, the tax can be reduced by paid insurance premiums to the PFR and FFOMS in a fixed amount without restrictions. That is, if contributions for themselves exceed the amount of the calculated tax, then the tax under the simplified tax system will not have to be paid.

More about the procedure for calculating tax with the simplified tax system 6%, incl. for an example, you can read in .

USN 15%

A simplified person with the object “income minus expenses” reduces his income by a closed list of expenses specified in Art. 346.16 of the Tax Code of the Russian Federation. At the same time, the tax at the STS of 15% at the end of the year cannot be less than 1% of income. 1% of the simplified income is the minimum tax that must be paid to the budget. In we considered the features of calculating the simplified tax with the object “income minus expenses”.

What to choose: USN 6 or 15%

When choosing an object of taxation, a simplistic person must plan the amount of his expenses for the simplified tax system. After all, if there are no simplified expenses or they are insignificant, then it is not advisable to use the simplified tax system of 15%.

If we do not take into account those expenses for which the simplified tax with the “income” object can reduce its tax, and take into account the standard rates of the simplified tax system (6% and 15%), then the simplified tax system with the “income” object will be more profitable for those organizations and individual entrepreneurs whose expenses are less than 60% of their income.

For a more accurate calculation, it is necessary to compare not only income and expenses on simplified taxation, but also those deductible amounts by which the calculated tax is reduced by the simplified tax with the “income” object.

So, the object of taxation "income" is beneficial to those organizations and individual entrepreneurs for which inequality is true:

Income x 0.06 - Deductible amounts

Deductible amounts > Expenses x 0.15 - Income x 0.09.

At the same time, for organizations and individual entrepreneurs making payments to individuals, the “Deductible amounts” indicator cannot be more than 50% of the simplified tax with the “income” object (Income x 0.06 x 0.5), i.e., the inequality must be fulfilled:

Deductible amounts

The main criterion when choosing the type of object according to the USN ( 6 or 15% ) is how big the expenses are relative to your business's income. If they make up more than 65% of total income the best option there will be an object "Income minus expenses". If less than 65%, it is better to choose the object - "Income".

For example, if you are going to create a business in the field of trade or production, where it will be necessary to purchase goods or materials, then, in most cases, it will be more profitable to choose the object of taxation “Income minus expenses”. In this case, the costs will have to be documented. However, if you are planning a business related to the provision of services (where expenses can be small), then it will be more useful to use the USN "Income".

note that it is not possible to reduce the tax on all expenses (for example, fines and penalties). A complete list of expenses for which entrepreneurs or organizations can reduce income is indicated in article 346.16 of the Tax Code of the Russian Federation.

In addition, it should be borne in mind that the subjects of the Russian Federation can independently change tax rates. For the simplified tax system "Income", regions from 2016 have the right to set a rate from 1 to 6%. For the simplified tax system "Income reduced by the amount of expenses" - from 5 to 15%.

Business with and without employees

In addition to the amount of expenses of your business, an important criterion in choosing an object of taxation on the simplified tax system is the presence or absence of employees.

It should be borne in mind that on the simplified tax system "Income":

• Individual entrepreneurs and organizations with employees can reduce to 50% tax (advance payment) on the amount of paid insurance premiums.
• Individual entrepreneurs without employees can reduce 100% tax (advance payment) on the amount of fixed payments paid (for oneself).

On the simplified tax system “Income reduced by the amount of expenses”, individual entrepreneurs and LLCs can include all paid insurance premiums in expenses and, thereby, reduce the tax base by their amount.

note that we are talking about a decrease in the tax base (which will still need to be multiplied by the rate), and not the final tax, as in the simplified tax system "Income". Read more about this on the page about calculating the tax on the simplified tax system “Income” and “Income minus expenses”.

universal rule

There is a rule (formula) for determining which object of taxation of the simplified taxation system is more profitable to use. So if business expenses exceed 65% from income, it is better to use "Income minus expenses". It is also important not to forget to take into account the amount of paid insurance premiums in expenses.

Transfer to another object of taxation USN

You can change the object of taxation to "Income" or "Income minus expenses" only once a year - at first next year by submitting a notice on Form 26.2-6 to tax office until December 31 of the current year.

STS “Income” or STS “Income minus expenses” Which is better? A calculator will help.

Anyone who switches to the simplified tax system himself has the right to choose the object of taxation - 6% of income(Since 2015, tax holidays have been introduced, in which regions can lower the STS rate Income to 0%. Also, since 2015, local authorities have the right to lower the STS rate (for example, residents of Crimea and Sevastopol have a reduced rate).) or 5-15% (depending on the region) from income reduced by the amount of expenses(see USN rates for different regions of the Russian Federation).

You can change the STS income-expenses to STS income once a year, from January 1 of the next year, by notifying the tax authority before December 20.

To understand which system is better, let's compare both taxes.

In order to add goods to business expenses, you need to buy in bulk, i.e. with an invoice.

Transition from the simplified tax system “Income minus expenses” to the simplified tax system “Income”

The object of taxation can be changed by the taxpayer annually. The object of taxation can be changed from the beginning of the year if the taxpayer notifies tax authority until December 31 (94-FZ, previously it was until December 20) of the year preceding the year in which the taxpayer proposes to change the object of taxation. application form: for the transition from the simplified tax system “Income minus expenses” to the simplified tax system “Income”.

How to calculate simplification

Under the simplified tax system, income is understood as all actual cash receipts (it does not matter when the contract is concluded, it is important when they paid). Exception: if you yourself transferred funds to the account. Expenses under the simplified tax system: everything that is involved in your business activities (salaries, materials, rent, etc., there are controversial points here, for example, an individual entrepreneur rents a car from himself to make it an expense). Transferred tax according to the simplified tax system for the last year is NOT included in the expenses of the simplified tax system. The USN tax must be rounded to the nearest roubles, and paid in roubles.

USN (rented once a year to the tax office until March 31) USN declaration.xls

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