The tax legislation of the Russian Federation establishes general And special tax regimes.

1. General tax regime

When applying the general taxation regime, taxpayers pay federal, regional and local taxes, specified respectively in Art. Art. 13 - 15 of the Tax Code of the Russian Federation, unless otherwise established by the Tax Code of the Russian Federation.

Federal taxes include:

• value added tax (VAT);
• excise taxes;
• personal income tax (NDFL);
• single social tax (UST);
• income tax;
• mineral extraction tax;
• water tax;
• fees for the use of wildlife objects;
• National tax.

Regional taxes include:

• corporate property tax;
• gambling tax;
• transport tax.

Local taxes include:

• land tax;
• property tax for individuals.

2. Special tax regimes and advantages of their application

According to Art. 18 of the Tax Code of the Russian Federation, special tax regimes are established by the Tax Code of the Russian Federation and are applied in cases and in the manner provided for by the Tax Code of the Russian Federation and other acts of legislation on taxes and fees. The use of special tax regimes makes life easier for organizations in terms of taxation and tax reporting, since when such regimes are applied, organizations are exempt from some taxes paid when applying the general taxation regime. The fact is that special tax regimes are applied along with other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees, and may provide for a special procedure for determining the elements of taxation, and they may also provide for exemption from the obligation to pay certain federal, regional and local taxes and fees provided for by the Tax Code of the Russian Federation.

Special tax regimes include:

• taxation system for agricultural producers (unified agricultural tax) (Chapter 26.1 of the Tax Code of the Russian Federation);
• simplified taxation system (STS) (Chapter 26.2 of the Tax Code of the Russian Federation);
• taxation system in the form of a single tax on imputed income (UTII) for certain types of activities (Chapter 26.3 of the Tax Code of the Russian Federation);
• taxation system for the implementation of production sharing agreements (Chapter 26.4 of the Tax Code of the Russian Federation).

Only those organizations that are recognized as payers of these tax regimes in accordance with the Tax Code of the Russian Federation have the right to apply special tax regimes. The choice of taxation system for a newly created organization should be decided before submitting to the registration authority the documents necessary for state registration of the organization as a legal entity.

So, in accordance with paragraph 2 of Art. 346.13 of the Tax Code of the Russian Federation, a newly created organization has the right to submit an application for the transition to a simplified taxation system within five days from the date of its registration with the tax authority indicated in the certificate of registration with the tax authority issued to it in accordance with the law. In this case, the organization will have the right to apply the simplified taxation system from the date of its registration with the tax authority indicated in the certificate of registration with the tax authority.

If a newly created organization that has expressed a desire to apply a simplified taxation system does not submit an application for the transition to this tax regime within the specified period, then this organization will be able to submit such an application only in the period from October to November 30 of the year preceding the year from which the organization decides to switch to a simplified taxation system. At the same time, in the application for the transition to a simplified taxation system, the organization will have to report the amount of income for nine months of the current year, as well as the average number of employees for the specified period and the residual value of fixed assets and intangible assets as of October 1 of the current year.

According to paragraph 2 of Art. 346.11 of the Tax Code of the Russian Federation, the use of a simplified system of taxation by organizations provides for their exemption from the obligation to pay corporate income tax (with the exception of tax paid on income taxed at the tax rates provided for in clauses 3 and 4 of Article 284 of the Tax Code of the Russian Federation, property tax organizations and the unified social tax. Organizations applying the simplified taxation system are not recognized as payers of value added tax, with the exception of value added tax payable in accordance with the Tax Code of the Russian Federation when importing goods into the customs territory of the Russian Federation, as well as value added tax, paid in accordance with Article 174.1 of the Tax Code of the Russian Federation. Organizations applying the simplified taxation system pay insurance contributions for compulsory pension insurance in accordance with the legislation of the Russian Federation. Other taxes are paid by organizations applying the simplified taxation system in accordance with the legislation on taxes and fees .

Before deciding on the choice of a special tax regime, it is necessary to clarify the following information in the Tax Code of the Russian Federation: which taxpayers have the right to apply a specific tax regime and which do not. For example, if we again talk about a simplified taxation system, then according to clause 3 of Art. 346.12 of the Tax Code of the Russian Federation, the following organizations have no right to apply this taxation system:

• organizations with branches and (or) representative offices;
• banks;
• insurers;
• non-state pension funds;
• investment funds;
• professional participants in the securities market;
• pawnshops;
• organizations engaged in the production of excisable goods, as well as the extraction and sale of minerals, with the exception of common minerals;
• organizations involved in the gambling business;
• organizations that are parties to production sharing agreements;
• organizations that have switched to a taxation system for agricultural producers (unified agricultural tax) in accordance with Chapter. 26.1 Tax Code of the Russian Federation;
• organizations in which the share of participation of other organizations is more than 25%. This restriction does not apply to organizations whose authorized capital consists entirely of contributions from public organizations of disabled people, if the average number of disabled people among their employees is at least 50%, and their share in the wage fund is at least 25%, to non-profit organizations, including including consumer cooperation organizations operating in accordance with the Law of the Russian Federation of June 19, 1992 N 3085-1 “On consumer cooperation (consumer societies, their unions) in the Russian Federation”, as well as business societies whose sole founders are consumer societies and their unions operating in accordance with this Law;
• organizations whose average number of employees for the tax (reporting) period, determined in the manner established by the federal executive body authorized in the field of statistics, exceeds 100 people;
• organizations whose residual value of fixed assets and intangible assets, determined in accordance with the legislation of the Russian Federation on accounting, exceeds 100 million rubles. For these purposes, fixed assets and intangible assets are taken into account, which are subject to depreciation and are recognized as depreciable property in accordance with Chapter. 25 Tax Code of the Russian Federation;
• budgetary institutions;
• foreign organizations.

TOPIC 3.3. SPECIAL TAX REGIMES

The purpose of this topic is to study the special tax regimes established by the Tax Code of the Russian Federation and providing for a special procedure for calculating and paying taxes over a certain period of time. After studying the materials on this topic, students will be able to: list the types of special tax regimes; name the payers of the single agricultural tax, set out the procedure for its calculation; determine the criteria for the transition to a simplified taxation system; apply the procedure for calculating and paying the single tax when applying the simplified taxation system; list the elements of the single tax on imputed income for certain types of activities; know what taxes an investor is exempt from paying when executing a production sharing agreement.

3.3.1. Concept and types of special tax regimes of the Russian Federation

According to Art. 18 Tax Code of the Russian Federation special tax regime provides for a special procedure for determining the elements of taxation, as well as exemption from the obligation to pay certain taxes and fees provided for in Art. 13–15 Tax Code of the Russian Federation. Special tax regimes are applied only in cases and in the manner provided for by the Tax Code of the Russian Federation and other acts of legislation on taxes and fees. A special tax regime involves replacing the totality of existing taxes and fees with a single tax.

Currently, special tax regimes include:

• taxation system for agricultural producers - unified agricultural tax (Chapter 26.1 of the Tax Code of the Russian Federation);
• simplified taxation system (Chapter 26.2 of the Tax Code of the Russian Federation);
• taxation system in the form of a single tax on imputed income for certain types of activities (Chapter 26.3 of the Tax Code of the Russian Federation);
• taxation system for the execution of production sharing agreements (Chapter 26.4 of the Tax Code of the Russian Federation).

It should be noted that until 2005 Art. 18 of the Tax Code of the Russian Federation provided for special taxation regimes in free economic zones (FEZ) and closed administrative-territorial entities (ZATO). At the same time, paying taxes in special economic zones - the Kaliningrad and Magadan regions - was equated to special tax regimes. Since 2006, Federal Law No. 116-FZ dated July 22, 2005 has established the procedure for the creation and liquidation of special economic zones (SEZs). Taxation of SEZ residents is carried out in accordance with the legislation of the Russian Federation on taxes and fees. A feature of the taxation of SEZ residents is the establishment of tax benefits for certain taxes, for example, VAT, income tax, excise taxes, corporate property tax, and land tax. According to the UST, a special regressive taxation scale is established for SEZ residents with a maximum rate of 14%.

3.3.2. Taxation system for agricultural producers

The taxation system for agricultural producers was introduced on January 1, 2002 and provides for the payment unified agricultural tax (UST). This regime provides for its voluntary choice by payers.

Taxpayers Unified agricultural tax are agricultural producers, To which include organizations and individual entrepreneurs producing agricultural products and (or) growing fish, carrying out their primary and subsequent (industrial) processing and selling these products and (or) fish. Agricultural producers have the right to switch to paying the unified agricultural tax only on the condition that the share of income from the sale of agricultural products produced by them and (or) farmed fish, including products of its primary processing, made from agricultural raw materials of their own production and (or) farmed fish, in the total income from the sale of goods (work, services) based on the results of work for the calendar year is at least 70%.

Agricultural producers who have expressed a desire to switch to paying the Unified Agricultural Tax, submit, from October 20 to December 20 of the year preceding the year of transition to paying this tax, to the tax authority at their location (place of residence) an application and documents confirming the right to apply this regime. Newly created organizations and individual entrepreneurs have the right to submit an application for the transition to paying the Unified Agricultural Tax simultaneously with the submission of an application for registration with the tax authority.

It should be noted that the following do not have the right to switch to paying a single agricultural tax:

• organizations and individual entrepreneurs engaged in the production of excisable goods;
• organizations with branches and (or) representative offices.

The transition from the Unified Agricultural Tax to the general taxation regime is also made voluntarily from the beginning of the calendar year. In this case, it is necessary to notify the tax authority at the location of the organization (place of residence of the individual entrepreneur) no later than January 15 of the year of transition to the general taxation regime.

The use of Unified Agricultural Tax by organizations and individual entrepreneurs provides for the replacement of the payment of some taxes with a single tax (see Table 3.9).

Table 3.9

Responsibilities for paying taxes and fees in the Unified Agricultural Tax regime

Not paid		The obligation to pay remains
organizations	individual entrepreneurs
Corporate income tax, Unified social tax	Personal income tax VAT (except for VAT when importing goods into the customs territory of the Russian Federation) Property tax for individuals Unified social tax

Object taxation of the unified agricultural tax income is recognized, reduced by the amount of expenses.

Tax base The monetary value of income reduced by the amount of expenses is recognized.

When determining the tax base of the unified agricultural tax, organizations take into account the following income:

• income from the sale of goods (works, services) and property rights, determined in accordance with Art. 249 Tax Code of the Russian Federation;

In this case, income provided for in Art. 251 Tax Code of the Russian Federation.

When determining the tax base of the Unified Agricultural Tax, individual entrepreneurs take into account income received from business activities.

The list of expenses taken into account when determining the Unified Agricultural Tax is contained in Chapter. 26.1 of the Tax Code of the Russian Federation, has 29 types and is exhaustive. This list contains the following expenses:

1. for the purchase of fixed assets;
2. for the acquisition of intangible assets;
3. for repairs of fixed assets (including leased ones);
4. material costs;
5. expenses for wages, payment of temporary disability benefits;
6. expenses for compulsory insurance of employees and property, including insurance contributions for compulsory pension insurance, contributions for compulsory social insurance against industrial accidents and occupational diseases;
7. amounts of value added tax on purchased goods (works, services);
8. amounts of interest paid for the provision of funds (credits, borrowings) for use, as well as expenses associated with payment for services provided by credit institutions;
9. expenses for ensuring fire safety in accordance with the legislation of the Russian Federation, expenses for property protection services, maintenance of fire alarm systems, expenses for the purchase of fire protection services and other security services;
10. amounts of customs duties paid when importing goods into the customs territory of the Russian Federation and not subject to refund to taxpayers in accordance with the customs legislation of the Russian Federation;
11. business trip expenses (daily allowance or field allowance within the limits approved by the Government of the Russian Federation);
12. fee to a notary for notarization of documents. Moreover, such expenses are accepted within the limits of tariffs approved in accordance with the established procedure;
13. expenses for the publication of financial statements, as well as for publication and other disclosure of other information, if the legislation of the Russian Federation imposes an obligation on the taxpayer to carry out such publication (disclosure);
14. expenses associated with the acquisition of the right to use computer programs and databases under agreements with the copyright holder (licensing agreements). These costs also include costs for updating computer programs and databases;
15. expenses for advertising manufactured (purchased) and (or) sold goods (works, services), trademark and service mark;
16. food costs for workers engaged in agricultural work;
17. amounts of taxes and fees paid in accordance with the legislation of the Russian Federation on taxes and fees;
18. expenses for payment of the cost of goods purchased for further sale;
19. expenses for information and consulting services;
20. expenses for staff development;
21. legal costs and arbitration fees;
22. expenses in the form of paid amounts of penalties and fines for non-fulfillment or improper fulfillment of obligations, as well as in the form of amounts paid to compensate for the damage caused;
23. expenses for training specialists for taxpayers in educational institutions of secondary vocational and higher vocational education.

When determining income and expenses, it is applied cash method. The date of receipt of income is the day of receipt of funds into bank accounts and (or) cash desks, receipt of other property (work, services) and (or) property rights. Expenses are recognized as expenses after they are actually paid.

When determining the tax base, income and expenses are determined on an accrual basis from the beginning of the tax period.

Taxpayers of the Unified Agricultural Tax have the right to reduce the tax base by the amount of losses received based on the results of previous tax periods. In this case, the loss cannot reduce the tax base by more than 30%. The amount of loss exceeding the specified limit can be carried forward to subsequent tax periods, but not more than 10 tax periods.

Tax period is the calendar year, reportingperiod– half a year.

Unified agricultural tax rate amounts to 6 %.

Based on the results of the reporting period, payers calculate the amount of the advance payment under the Unified Agricultural Tax based on the tax rate and the actual income received, reduced by the amount of expenses calculated on an accrual basis from the beginning of the tax period until the end of the six months. Performance tax returns and payment of the Unified Agricultural Tax based on the results of the reporting period are made no later than 25 days from the end of the reporting period. In this case, the advance payments made are counted towards the tax payment at the end of the tax period. Based on the results of the tax period, the submission of declarations and payment of the Unified Agricultural Tax is carried out within the following deadlines:

• organizations - no later than March 31 of the year following the expired tax period;
• individual entrepreneurs - no later than April 30 of the year following the expired tax period.

Unified agricultural tax amounts are credited to the accounts of the Federal Treasury for their subsequent distribution in accordance with the budget legislation of the Russian Federation.

If, at the end of the tax period, the share of taxpayers’ income from the sale of agricultural products produced by them and (or) fish grown by them, including primary processed products produced by them from agricultural raw materials of their own production and (or) fish grown by them, in the total income from the sale of goods (works) , services) will be less than 70%, taxpayers must recalculate tax liabilities based on the general taxation regime for the entire specified tax period. In this case, penalties and fines are not applied.

3.3.3. Simplified taxation system

The special tax regime regulating the taxation of small businesses in the Russian Federation was initially regulated by Federal Law No. 122-FZ of December 29, 1995 “On a simplified system of taxation, accounting and reporting for small businesses”, according to which business entities had the right to switch to this system activities with a maximum number of employees of up to 15 people.

Since January 1, 2003, the application of the simplified taxation system (STS) is regulated by Chapter. 26.2. Tax Code of the Russian Federation. The transition to this system or return to the general taxation regime is carried out by organizations and individual entrepreneurs voluntarily.

An organization has the right to switch to a simplified taxation system if, based on the results of 9 months of the year in which the organization submits an application to switch to the simplified tax system, the income from sales does not exceed 15 million rub. (excluding VAT).

Not entitled to apply simplified taxation system:

1. organizations with branches and (or) representative offices;
2. banks;
3. insurers;
4. non-state pension funds;
5. investment funds;
6. professional participants in the securities market;
7. pawnshops;
8. organizations and individual entrepreneurs engaged in the production of excisable goods, as well as the extraction and sale of minerals (with the exception of common minerals);
9. organizations and individual entrepreneurs involved in the gambling business;
10. notaries engaged in private practice;
11. organizations and individual entrepreneurs who are parties to production sharing agreements;
12. organizations and individual entrepreneurs transferred to the taxation system for agricultural producers;
13. organizations in which the share of direct participation of other organizations is more than 25%. This restriction does not apply to organizations whose authorized capital consists entirely of contributions from public organizations of disabled people, if the average number of disabled people among their employees is at least 50%, and their share in the wage fund is at least 25%;
14. organizations and individual entrepreneurs, average number of employees which for the tax (reporting) period, determined in the manner established by the State Statistics Committee of the Russian Federation, exceeds 100 people ;
15. organizations that have residual value of fixed assets and intangible assets, determined in accordance with the legislation of the Russian Federation on accounting, exceeds 100 million rubles;
16. budgetary institutions;
17. foreign organizations with branches, representative offices and other separate divisions on the territory of the Russian Federation.

If, at the end of the tax (reporting) period, the taxpayer’s income exceeds 20 million rub. or the residual value of fixed assets and intangible assets exceeds 100 million rub. , such a taxpayer loses the right to apply the simplified tax system from the beginning of the quarter in which the excess was made.

The use of the simplified tax system provides for the replacement of the payment of certain taxes single tax (see table 3.10).

Table 3.10

Responsibilities for paying taxes and fees under the simplified tax system

Not paid		Saved obligation to pay
organizations	individual entrepreneurs
Corporate income tax VAT (except for VAT when importing goods into the customs territory of the Russian Federation) Organizational property tax Unified social tax	Personal income tax (in relation to income received from business activities), VAT (except for VAT when importing goods into the customs territory of the Russian Federation) Property tax for individuals (in relation to property used for business activities) Unified social tax	Insurance contributions for compulsory pension insurance Other taxes and fees in accordance with the general taxation regime Performing the duties of a tax agent

Object of taxation admit:

• income;
• income reduced by expenses.

The choice of the object of taxation is made by the taxpayer himself and cannot be changed during the entire period of application of the simplified taxation system.

Organizations When determining the object of taxation, the following are taken into account: income:

• income from the sale of goods (work, services), sale of property and property rights, determined in accordance with Art. 249 Tax Code of the Russian Federation;
• non-operating income determined in accordance with Art. 250 Tax Code of the Russian Federation.

When determining the object of taxation, organizations do not take into account the income provided for in Art. 251 Tax Code of the Russian Federation.

Individual entrepreneurs When determining the object of taxation, income received from business activities is taken into account.

The date of receipt of income is the day of receipt of funds into bank accounts and (or) cash desks, receipt of other property (work, services) and (or) property rights (cash method).

The list of expenses when applying the simplified tax system is closed and is provided for in Art. 346.16. Thus, when determining the object of taxation, the taxpayer reduces the income received by the following expenses:

• expenses for the acquisition of fixed assets;
• expenses for the acquisition of intangible assets;
• expenses for repairs of fixed assets (including leased ones);
• rental (including leasing) payments for rented (including leased) property;
• material costs;
• expenses for wages, payment of temporary disability benefits in accordance with the legislation of the Russian Federation;
• expenses for compulsory insurance of employees and property, including insurance contributions for compulsory pension insurance, contributions for compulsory social insurance against industrial accidents and occupational diseases, made in accordance with the legislation of the Russian Federation;
• amounts of value added tax on purchased goods (works and services);
• interest paid for the provision of funds (credits, borrowings) for use, as well as expenses associated with payment for services provided by credit institutions;
• expenses for ensuring fire safety of the taxpayer in accordance with the legislation of the Russian Federation, expenses for services for the protection of property, maintenance of fire alarm systems, expenses for the purchase of fire protection services and other security services;
• amounts of customs duties paid when importing goods into the customs territory of the Russian Federation and not subject to refund to the taxpayer in accordance with the customs legislation of the Russian Federation;
• expenses for the maintenance of official vehicles, as well as expenses for compensation for the use of personal cars and motorcycles for official trips within the limits established by the Government of the Russian Federation;
• business travel expenses (within normal limits);
• registration and issuance of visas, passports, vouchers, invitations and other similar documents;
• consular, airfield fees, fees for the right of entry, passage, transit of automobile and other transport, for the use of sea canals, other similar structures and other similar payments and fees;
• fee to a public and (or) private notary for notarization of documents (within the approved tariffs);
• expenses for audit services;
• expenses for publication of financial statements, as well as for publication and other disclosure of other information;
• expenses for office supplies;
• expenses for postal, telephone, telegraph and other similar services, expenses for payment for communication services;
• expenses associated with the acquisition of the right to use computer programs and databases under agreements with the copyright holder (licensing agreements);
• advertising expenses;
• expenses for the preparation and development of new production facilities, workshops and units;
• amounts of taxes and fees paid in accordance with the legislation of the Russian Federation on taxes and fees;
• expenses for paying the cost of goods purchased for further sale, etc.

The tax base is the monetary value of income, if the object of taxation is income. If the object of taxation is income reduced by the amount of expenses, the tax base is recognized as the monetary value of income reduced by the amount of expenses.

Income received in kind is recorded at market prices. A taxpayer who uses income reduced by the amount of expenses as an object of taxation pays minimum tax.

The amount of the minimum tax is calculated at 1% of the tax base, which is income. The minimum tax is paid if the amount of tax calculated in the general manner is less than the amount of the calculated minimum tax (see Table 3.11).

Table 3.11

Example of calculating the minimum tax (standard units)

The taxpayer has the right in the following tax periods to include the amount of the difference between the amount of the minimum tax paid and the amount of tax calculated in the general manner into expenses when calculating the tax base, including increasing the amount of losses that can be carried forward to the future.

A taxpayer who uses income reduced by the amount of expenses as an object of taxation has the right to reduce the tax base by the amount of the loss received based on the results of previous tax periods in which the taxpayer applied the simplified tax system and used income reduced by the amount of expenses as an object. In this case, a loss is understood as an excess of expenses over income.

The loss cannot reduce the tax base by more than 30%. In this case, the remaining part of the loss can be carried forward to subsequent tax periods, but for no more than 10 years.

It should be noted that the loss received by the taxpayer when applying the general taxation regime is not accepted upon transition to the simplified taxation system.

Single tax rate is:

6 % – if the object of taxation is income

15 % – if the object of taxation is income reduced by the amount of expenses.

Tax period under the simplified tax system, the calendar year is recognized, and reporting periods– first quarter, half-year and 9 months of the calendar year.

Taxpayers who have chosen income as the object of taxation independently calculate advance quarterly payments on an accrual basis from the beginning of the tax period and reduce them by the amount of insurance contributions for compulsory pension insurance, as well as by the amount of temporary disability benefits paid to employees. In this case, the tax amount cannot be reduced by more than 50%.

Taxpayers who have chosen income reduced by expenses as the object of taxation calculate advance quarterly payments on an accrual basis based on actual income received, reduced by the amount of incurred and documented expenses.

Payment of tax and quarterly advance payments is made at the location of the organization or at the place of residence of the individual entrepreneur.

Quarterly advance payments taxes are paid no later than the 25th the first month following the expired reporting period.

Tax based on results tax period paid no later than the deadline for filing a tax return:

• organizations - no later than March 31 next year;
• individual entrepreneurs - no later than April 30 next year.

It should be noted that the use of a simplified taxation system ensures a reduction in the tax burden on small business organizations and individual entrepreneurs compared to the general taxation regime by 2–2.5 times. Therefore, since 2003, according to the Ministry of Taxes of Russia, over 500 thousand small business organizations and individual entrepreneurs have already switched to this regime.

Since 2006, the patent system has been re-established for individual entrepreneurs, which was used until 2003. The use of the simplified tax system on the basis of a patent is permitted to individual entrepreneurs who do not involve employees in their activities, including under civil contracts. Patents are provided only for certain types of activities, the list of which is determined by the Tax Code of the Russian Federation and includes 58 types of activities. At the same time, the decision on the possibility of applying the simplified tax system on the basis of a patent in the territories of the constituent entities of the Russian Federation is made by the laws of the relevant constituent entities of the Russian Federation, which determine specific types of activities from the list established by the Tax Code of the Russian Federation. The annual cost of a patent is determined as the corresponding tax rate (6%) percentage of the potential income that can be received by an individual entrepreneur, the amount of which is also established by the laws of the constituent entities of the Russian Federation separately for each type of activity.

3.3.4. A single tax on imputed income
for certain types of activities

The taxation system in the form of a single tax on imputed income (UTII) for certain types of activities was first introduced in the Russian Federation in 1998. The collection of UTII until January 1, 2003 was regulated by the Law of the Russian Federation of July 31, 1998 No. 148-FZ “On the Single Tax” on imputed income for certain types of activities. Since January 1, 2003, the procedure for taxation of UTII is regulated by Chapter 26.3 of the Tax Code of the Russian Federation, which has undergone significant changes since 2006.

The system in the form of UTII is put into effect on the basis of the Tax Code of the Russian Federation by regulatory legal acts of representative bodies of municipal districts, city districts, and laws of the federal cities of Moscow and St. Petersburg. A feature of UTII, unlike the simplified tax system, is that the payer does not have the right to choose. If his activities fall under the established list, he is obliged to pay UTII.

The taxation system in the form of UTII can be applied to the following types of business activities:

1. provision of household services, their groups, subgroups, types and (or) individual household services, classified in accordance with the All-Russian Classifier of Services to the Population;
2. provision of veterinary services;
3. provision of repair, maintenance and washing services for vehicles;
4. provision of services for storing vehicles in paid parking lots;
5. provision of motor transport services for the transportation of passengers and goods carried out by organizations and individual entrepreneurs who have the right of ownership or other right (use, possession and (or) disposal) of no more than 20 vehicles intended for the provision of such services;
6. retail trade carried out through shops and pavilions with a sales floor area of ​​no more than 150 m2 for each trade facility. For the purposes of this chapter, retail trade carried out through shops and pavilions with a sales floor area of ​​more than 150 m2 for each trade facility is recognized as a type of business activity in respect of which a single tax is not applied;
7. retail trade carried out through kiosks, tents, trays and other objects of a stationary trading network that does not have sales floors, as well as objects of a non-stationary trading network;
8. provision of public catering services carried out through public catering facilities with an area of ​​the customer service hall of no more than 150 m 2 for each public catering facility. For the purposes of this chapter, the provision of public catering services carried out through public catering facilities with an area of ​​the customer service hall of more than 150 square meters for each public catering facility is recognized as a type of business activity in respect of which a single tax is not applied;
9. provision of public catering services provided through public catering facilities that do not have a customer service area;
10. distribution and (or) placement of outdoor advertising;
11. distribution and (or) placement of advertising on buses of any type, trams, trolleybuses, cars and trucks, trailers, semi-trailers and trailers, river vessels;
12. provision of temporary accommodation and accommodation services by organizations and entrepreneurs using in each facility providing these services a total area of ​​sleeping premises of no more than 500 m2;
13. provision of services for the transfer for temporary possession and (or) use of stationary trading places located in markets and other places of trade that do not have customer service areas.

When introducing the UTII system in the territories of municipalities, as well as in the federal cities of Moscow and St. Petersburg, regulatory legal acts of representative bodies of municipal districts, city districts, and city laws determine:

• types of business activities in respect of which a single tax is introduced, within the limits of the list established in the Tax Code of the Russian Federation. When introducing UTII in relation to business activities for the provision of household services, a list of their groups, subgroups, types and (or) individual household services can be determined;
• the values ​​of the K2 coefficient or the values ​​of this coefficient, taking into account the specifics of doing business.

UTII taxpayers are organizations and individual entrepreneurs carrying out business activities subject to a single tax on the territory of a municipal district, city district, federal cities of Moscow and St. Petersburg, in which a single tax has been introduced.

Just as in the case of applying the simplified tax system, UTII replaces a number of taxes paid under the general taxation system (see Table 3.10). The Tax Code of the Russian Federation allows the use of UTII along with the general taxation system and other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees. In this regard, exemption from payment of general taxes is provided only for the part of business activity subject to UTII. In this case, taxpayers are required to keep separate records.

The object of UTII taxation is the taxpayer's imputed income.

Under imputed income refers to the taxpayer’s potential UTII income, calculated taking into account a set of conditions that directly affect the receipt of said income, and used to calculate the amount of a single tax at the established rate.

Tax base To calculate the amount of UTII, the amount of imputed income is recognized, calculated as the product of the basic profitability for a certain type of business activity, calculated for the tax period, and the value of the physical indicator characterizing this type of activity.

Tax period according to UTII a quarter is recognized.

UTII rate set to size 15 %.

Thus, the calculation of the amount of UTII is carried out using the following formula:

UTII = BD × FP × K1 × K2 × C%,

where BD is the basic profitability, defined as a conditional monthly profitability in value terms for one or another unit of a physical indicator characterizing a certain type of business activity in various comparable conditions; FP – physical indicator of basic profitability; K1 is a deflator coefficient that takes into account changes in consumer prices for goods (work, services) in the Russian Federation in the previous period. The deflator coefficient is determined and subject to official publication in the manner established by the Government of the Russian Federation; K2 – adjustment coefficient of basic profitability, taking into account the totality of features of doing business; C% – UTII rate.

Physical indicators and basic profitability for certain types of activities are established by the Tax Code of the Russian Federation depending on the type of business activity (see Table 3.12).

Table 3.12

Physical indicators and basic profitability
for certain types of activities in the imputed tax system

Types of business activities	Physical indicators	Basic profitability per month, rub.
Provision of household services
Provision of veterinary services	Number of employees, including individual entrepreneurs
Providing repair, maintenance and washing services for vehicles	Number of employees, including individual entrepreneurs
Providing services for storing vehicles in paid parking lots	Parking area (in square meters)
Provision of motor transport services	Number of vehicles used to transport passengers and goods
Retail trade carried out through stationary retail chain facilities with trading floors	Sales area (in square meters)
Retail trade carried out through objects of a stationary trading network that do not have trading floors, and retail trade carried out through objects of a non-stationary trading network	Trading place
Delivery (carry-out) trade (except for trade in excisable goods, medicines, products made of precious stones, weapons and ammunition for them, fur products and technically complex household goods)	Number of employees, including individual entrepreneurs
Provision of public catering services through public catering facilities with customer service halls	Area of ​​the visitor service hall (in square meters)
Provision of public catering services through public catering facilities that do not have visitor service areas	Number of employees, including individual entrepreneurs
Distribution and (or) placement of outdoor advertising with any method of applying an image, with the exception of advertising with automatic image change
Distribution and (or) placement of outdoor advertising with automatic image change	Area of ​​the information field of the exposure surface (in square meters)
Distribution and (or) placement of outdoor advertising using electronic signboards	Area of ​​the information field of electronic outdoor advertising boards (in square meters)
	Number of vehicles used for distribution
Provision of temporary accommodation and accommodation services	Area of ​​the sleeping area (in square meters)
Provision of services for the transfer of temporary possession and (or) use of stationary trading places located in markets and other places of trade that do not have visitor service areas	Number of retail spaces transferred for temporary possession and use to other business entities

The amount of UTII calculated for the tax period is reduced by the following amounts (but not more than 50%):

• insurance contributions for compulsory pension insurance paid (within the calculated amounts) for the same period of time in accordance with the legislation of the Russian Federation when taxpayers pay remuneration to their employees employed in those areas of the taxpayer’s activity for which a single tax is paid;
• insurance premiums in the form of fixed payments paid by individual entrepreneurs for their insurance;
• temporary disability benefits paid to employees.

Payment of UTII is made by the taxpayer based on the results of the tax period no later than the 25th day of the first month of the next tax period. Tax returns based on the results of the tax period are submitted to the tax authorities no later than the 20th day of the first month of the next tax period. The amounts of the single tax are credited to the accounts of the Federal Treasury for their subsequent distribution to budgets of all levels and the budgets of state extra-budgetary funds in accordance with the budget legislation of the Russian Federation.

3.3.5. Taxation system for the implementation of production sharing agreements

One of the ways to attract large and long-term investments in the mineral resource complex is the development of mineral deposits on production sharing terms. The norms and rules governing the implementation of activities on the basis of a production sharing agreement (PSA) are determined by Federal Law No. 225-FZ of December 30, 1995 “On Production Sharing Agreements”. According to this law, a PSA is an agreement in accordance with which the Russian Federation grants to a business entity (hereinafter referred to as the investor) on a reimbursable basis and for a certain period of time, exclusive rights to prospecting, exploration, and production of mineral raw materials in the subsoil area specified in the agreement, and to carrying out related work.

A special feature of the PSA is the use of a specific taxation mechanism provided for in Chapter. 26.4. Tax Code of the Russian Federation “Taxation system for the implementation of a production sharing agreement.” This system provides for the replacement of the payment of a set of taxes and fees established by the legislation of the Russian Federation on taxes and fees, with the division of manufactured products in accordance with the terms of the agreement, with the exception of taxes and fees, the payment of which is provided for in Chapter 26.4 of the Tax Code of the Russian Federation.

Taxpayers When implementing a PSA, organizations that are investors in the agreement are recognized. Investor- a legal entity or an association of legal entities created on the basis of a joint activity agreement and not having the status of a legal entity, investing its own borrowed or attracted funds (property and (or) property rights) in the search, exploration and production of mineral raw materials and being a user of subsoil on terms of the production sharing agreement.

Taxpayers are subject to registration with the tax authority at the location of the subsoil plot provided to the investor for use under the terms of the agreement. If the investor under the agreement is an association of organizations that does not have the status of a legal entity, each of them is subject to registration at the location of the subsoil plot provided for use under the terms of the agreement.

The taxpayer has the right to entrust the execution of his duties related to the application of a special tax regime when implementing a PSA to an operator (with his consent), who exercises the powers granted to him on the basis of a notarized power of attorney.

The payment by the investor of certain taxes and duties or exemption from their payment depends on the conditions of production sharing.

When using the traditional (usual) version of production sharing in accordance with clause 1 of Art. 8 of the Federal Law “On Production Sharing Agreements” the investor pays the following taxes:

• corporate income tax;
• unified social tax;
• payments for the use of natural resources;
• mineral extraction tax;
• payment for negative impact on the environment;
• payment for the use of water bodies;
• state duty;
• customs duties;
• land tax;
• excise taxes

At the same time, in a number of cases, compensation is provided to the investor for the amounts of taxes paid (including through a corresponding reduction in the share of manufactured products transferred to the state, in the part transferred to the relevant constituent entity of the Russian Federation, by an amount equivalent to the amount of taxes and fees actually paid). Thus, the investor is reimbursed for the amounts of taxes paid: VAT, Unified Social Tax, payments for the use of natural resources, fees for the use of water bodies, state duties, customs duties, land tax, excise tax, as well as fees for the negative impact on the environment.

The investor does not pay:

• corporate property tax in relation to property used exclusively for carrying out activities provided for by agreements;
• transport tax in respect of vehicles owned by him (except for passenger cars) used exclusively for the purposes of the agreement.

When implementing an agreement providing for a direct version of production sharing in accordance with clause 2 of Art. 8 of the Federal Law “On Production Sharing Agreements”, the investor pays the following taxes and fees:

• unified social tax;
• state duty;
• customs duties;
• value added tax;
• payment for negative impact on the environment.

According to the Tax Code of the Russian Federation, by decision of the relevant legislative (representative) body of state power or representative body of local government, an investor may be exempt from paying regional and local taxes.

It should be noted that goods imported into the customs territory of the Russian Federation to perform work under the agreement, provided for by work programs and cost estimates approved in the manner established by the agreement, as well as products produced in accordance with the terms of the agreement and exported from the customs territory of the Russian Federation, are exempt from payment of customs duties.

Self-test questions for topic 3.3

1. Define the concept of “special tax regime”?
2. What special regimes are provided for by the Tax Code of the Russian Federation?
3. List the composition of payers of the Unified Agricultural Tax.
4. Under what conditions are organizations and individual entrepreneurs producing agricultural products and/or growing fish, and carrying out its primary and subsequent processing, recognized as agricultural producers?
5. What taxes are not paid by organizations and individual entrepreneurs transferred to the Unified Agricultural Tax?
6. Indicate the income that is taken into account when calculating the tax base under the Unified Agricultural Tax.
7. List the expenses that are accepted for deduction when calculating the tax base under the Unified Agricultural Tax.
8. What is the procedure for calculating and deadlines for paying the Unified Agricultural Tax?
9. What are the criteria for switching to the simplified tax system?
10. What taxes are not paid by organizations and individual entrepreneurs who have switched to a simplified taxation system?
11. What is the object of taxation when applying the simplified tax system?
12. What rates apply when applying the simplified tax system?
13. Do taxpayers applying the simplified tax system have the right to reduce the tax base by the amount of losses received based on the results of previous tax periods?
14. In relation to what types of activities can UTII be applied according to the Tax Code of the Russian Federation?
15. What is determined by the regulatory legal acts of representative bodies of municipal districts, city districts, and the laws of federal cities of Moscow and St. Petersburg when UTII comes into force?
16. What is recognized as the object of taxation under UTII?
17. What is the rate set for UTII?
18. Define the concept of a PSA, indicate the meaning of taxation when implementing a PSA?
19. What is the difference between taxation when implementing a PSA and other special regimes?
20. What determines the taxation options when implementing a PSA?

Bibliography for topic 3.3

1. Tax Code of the Russian Federation. Part 2. Federal Law of August 5, 2000 No. 117-FZ (as amended and supplemented).
2. On the special economic zone in the Kaliningrad region. Federal Law of January 22, 1996 No. 13-FZ.
3. On the special economic zone in the Magadan region. Federal Law of May 31, 1999 No. 104-FZ.
4. On a closed administrative-territorial entity. Law of the Russian Federation of July 14, 1992 No. 3297-1.
5. About production sharing agreements. Federal Law of December 30, 1995 No. 225-FZ.
6. Budget system of the Russian Federation: Textbook / Ed. O.V. Vrublevskaya, M.V. Romanovsky. – 3rd ed., rev. and processed –M.: Yurayt, 2003.
7. Guseva S. M., Sevastyanova N. P. Simplified taxation system and UTII in 2004 - M.: Library of the magazine “Glavbukh”, 2004.
8. Istratova M. I. Simplified taxation system and UTII 2003 - M.: Status-Quo 97, 2003.
9. Klimova M. A. Simplified taxation system. Current issues. – M.: Tax Bulletin, 2003.
10. Small business: simplified taxation system in 2003 / Ed. M. A. Parkhacheva. – St. Petersburg: Peter, 2003.
11. Taxes and taxation. 4th ed. / Ed. M. V. Romanovsky, O. V. Vrublevskaya - St. Petersburg: Peter, 2003.
12. Taxes and taxation. 5th ed. / Ed. M. V. Romanovsky, O. V. Vrublevskaya - St. Petersburg: Peter, 2006.
13. Tax Law: Textbook / Ed. S. G. Pepelyaeva. – M.: Yurist, 2004.
14. Panskov V.G. Taxes and taxation in the Russian Federation. Textbook for universities. 2nd ed., revised. and additional – M.: Book World, 2000.
15. Tolkushin A.V. Taxes and taxation: Encyclopedic Dictionary. – M.: Yurist, 2000.
16. Tolkushin A.V.

Small business is rightfully considered the basis of the state's economy– most of the articles of the Tax Code are devoted to its regulation. Private entrepreneurs with low cash turnover form the backbone of entire sectors of activity (trade, services, production of a number of goods, and so on).

Despite the relative flexibility and number of opportunities provided by law to legal entities, this type of business is rightfully considered the most unstable to sudden market changes and requires special conditions.

Even a small change in the course of the authorities or market trends can jeopardize entire industries, which is why the state itself has developed mechanisms for protecting small entrepreneurs. They are based on a number of special tax regimes– an alternative scheme for paying contributions to the treasury.

Definition and concept

This concept was first enshrined at the legislative level back in 1995, when the corresponding Federal Law on State Support for Small Businesses was adopted.

This document not only made it possible to pay taxes according to a simplified scheme, but also to do without most of the formalities in accounting, which also reduced the attractiveness of small businesses as an area of ​​income generation.

But since that time, market realities have changed greatly and the legislation needed serious modification and expansion of the types of special tax regimes. An extensive list of changes was adopted in 2013 and instead of one scheme, entrepreneurs received almost half a dozen.

In fact, it is from this document that the widespread use of special tax payment regimes begins.

Individuals, like private entrepreneurs, pay immediately by default four types of taxes:

1. Personal income tax, also known as . Charged upon receipt of income from activities, wages, purchase and sale transactions or rental of property (for example, real estate).
2. Land tax. If a land plot is included in the property list, you pay contributions to the tax service for it, in proportion to its assessed value. This applies to both unused territory and those that are used for any kind of business activity.
3. Property tax for individuals. It is also a type of taxation of persons with property, but in order to make deductions under this article it is necessary to own real estate. By the way, the purpose of the object does not matter: tax is payable on both residential premises (dacha, private house, apartment) and non-residential premises (garage, etc.).
4. Transport tax. Paid by the owners of the car, bus, special equipment.

In addition, in the case of an individual entrepreneur, there is a need to replenish the state treasury from one’s own income from activities. The nature, rate and special conditions for paying tax depend on the choice of regime (general or one of the types of special).

Subjects

Depending on the category of an individual, which is determined by the type of his activity, the following may act as a subject of a special tax regime:

1. Investor, which fulfills the terms of the transaction for the division of goods (preferential taxation is applied).
2. Individual entrepreneurs, which meet a number of criteria prescribed in the tax code (under the patent system).
3. Defined by regional legislation types of business(for the Unified Tax on Imputed Income) if there is a corresponding regulatory act for this type of activity.
4. For legal entities who have an annual turnover of funds in the company of less than 150 million rubles, a simplified taxation system is used (abbr.). It is also necessary that the number of permanent employees of the company in a particular reporting period does not exceed 100 people.
5. Producers of agricultural products (based on laws regulating a single tax for this type of business activity).

Doing business by farmers and a number of investment companies may fit several schemes at once. Also, several options for paying taxes are offered to companies involved in the development or processing of mineral resources.

Types of special taxation

In general, the special tax regimes provided for by the Tax Code of the Russian Federation have a number of common specific features:

• clear restrictions on the scope of activity;
• limit on the total amount of income or that from each type of activity;
• use only for individual entrepreneurs (with no more than 15 employees) or small companies (less than 100 employees);
• the impossibility of combining special tax regimes with each other;
• significant dependence of rates and conditions on regional tax legislation;
• the ability to choose between taxing income or net profit (the difference between income and expenses).

simplified tax system

STS (simplified taxation system) is the most common special regime used in small business activities. It can only be used if, for the reporting period, the company complies such criteria:

1. No more than 150 million rubles of income per calendar year.
2. The residual total price of all the company's assets is less than 100 (previously 150) million rubles.
3. The number of company employees is no more than 100.

There is also a number of minor requirements, which are prescribed in tax legislation and are mandatory. For example, a business cannot be taxed under the simplified system if more than a quarter of the company’s assets are owned by another legal entity. It is also impossible to use the simplified tax system for legal entities that are partially or fully sponsored by the state or municipal budget.

The legislator also restricts quite strictly the areas of activity of entrepreneurs who wish to apply a simplified taxation system. Under no circumstances can companies whose main income is derived from due to:

• banking operations;
• investing in other companies;
• insurance;
• manufacturing of goods that are excisable;
• subsoil users;
• representatives of the gambling business.

If a legal entity has at least one branch, the legislator also does not provide for the use of the simplified tax system for it. It is also impossible to use the simplified taxation system in combination with its other forms. When using the simplified tax system, the entrepreneur is completely exempt from paying VAT, property and profit taxes for legal entities.

The transition to a simplified taxation system is possible only if the company submits all documents confirming compliance with the stated criteria by the end of the calendar year. If approved by the municipal (or regional) department of the Federal Tax Service, taxation under the simplified tax system occurs from the first day of the new year.

The legislator does not impose restrictions on the duration of business activity - with the “simplified” system, a legal entity can work from the first day of its existence. It is only important to submit documents within a month after receiving the package of constituent documents, otherwise you will have to wait until the end of the year and pay taxes at the general rate.

When submitting an application, you can choose which financial indicator will be used to calculate contributions to the Federal Tax Service. For the first option (income), a rate of 6% , the second (the difference between income and expenses) already provides 15% .

For both scenarios the reporting period is calendar year. A number of features and benefits may change from region to region - the above-mentioned federal law reserves the right to make changes to the relevant paragraphs.

Particularly noteworthy is the fact that the legislator obliges every person using the simplified tax system who goes beyond the specified requirements to report this 15 calendar days before the end of the reporting tax period. In this case, the transition to a general tax payment system will take place without the application of penalties to the latter.

UTII

The main feature of UTII (Unified Tax on Imputed Income) is its use exclusively in those territorial entities of the Russian Federation where this is permitted by local law. Tax rates and types of activities subject to taxation under this scheme can also differ radically from region to region, from region to region. The Tax Code of the Russian Federation only provides a basic list, beyond which municipalities cannot go when creating special conditions.

The transition to UTII is possible only in cases where:

• the number of employees per year on average did not exceed 100 people;
• the legal entity is not involved in leasing real estate;
• the entrepreneur does not use the Unified Agricultural Tax as a tax payment scheme;
• its type of activity is included in the article regulating UTII in the Tax Code of the Russian Federation.

In the case when a company is involved in several types of activities at once, only income in the areas specified in the Tax Code of the Russian Federation will be taxed under UTII. The rate is 15%, but depending on adjustment indicators it may change downward.

The transition to UTII is possible at any time convenient for a legal entity, but termination of tax payments under this scheme is possible only at the end of the calendar year. If during the inspection of the Federal Tax Service it turns out that the company does not meet the stated requirements, then in addition to penalties, it will be forced to transfer to the general taxation system.

PSN

The main feature of PSN is that this system is intended only for individual entrepreneurs - legal entities cannot use the scheme under any circumstances. If a number of requirements are met (the average number of employees is no more than 15 people, the income for each of the declared activities is no more than a million rubles), instead of paying tax, a patent is purchased, the price of which will be 6% of the individual entrepreneur’s tax base.

A big advantage is that the entrepreneur is exempt from filing a tax return with the Federal Tax Service, but in return he will have to keep records of income from each type of activity separately from each other.

Unified agricultural tax

The Unified Agricultural Tax is characterized by a stable rate of 6% of the difference between the company’s income and expenses. At the same time, the legislator, according to the new requirements, imposes only one key requirement on an individual entrepreneur or legal entity - the share of its income received during the sale of goods should not exceed 70% of the total amount.

Another nuance: the company must be one of those that provide auxiliary activities in the agricultural industry. But if the company is not engaged in the production of crops or products, then it has no right to apply for the Unified Agricultural Tax.

A lecture about special tax regimes is presented below.

Special tax regimes are part of a government program aimed at supporting small businesses and start-up entrepreneurs. In addition, this program corrects the tax system in order to develop an individual approach to different segments of the population. Let's figure out what special tax regimes are and what their purpose is.

A special regime is a federal tax established by the Tax Code of the Russian Federation, not specified in Art. 13 of the Tax Code of the Russian Federation (clause 7 of Article 12 of the Tax Code of the Russian Federation)

Terminology and types of SNR

Special tax regimes are a type of taxation that has specific characteristics. It is important to pay attention to the fact that these types of taxation differ from those listed on the pages of the Tax Code of the Russian Federation. Information regarding this tax program is set out in section 8.1 of the Tax Code of the Russian Federation, which discusses various subtleties and nuances of the SNR.

Today, special tax regimes include:

1. Simplified taxation system (STS). This system is called “simplified” and is used among persons engaged in entrepreneurial activities. This type of SNR includes various payments related to pension and health insurance. Please note that this type of taxation is voluntary. In two thousand and fourteen, two types of simplified tax payment systems were introduced. According to the established rules, the tax rate is six percent of the revenue level. In the case where the income paid to the state treasury implies a deduction of the expenditure amount, the rate can be increased to fifteen percent.
2. Single tax on imputed income (UTI). This tax system is called “imputation”. Starting from two thousand and sixteen, this tax regime received voluntary status. As a rule, the tax payment method in question is used in combination with the main tax method. It is important to note that the UNDV program is used for certain types of business activities. This mode is considered more convenient for companies providing veterinary services, selling real estate or cars, as well as advertising activities.
3. Unified Agricultural Tax (USAT). This taxation method is used for enterprises engaged in the production of agricultural products. This system is used instead of VAT and property tax. In two thousand and seventeen, the rate under this tax regime increased to twenty-four percent.
4. Patent taxation system (PTS). Tax deduction method regulating patent activity. It is important to note that this method is only allowed to be used by a certain group of people engaged in entrepreneurial activities. The website of the Tax Service of the Russian Federation provides a list of those types of activities whose representatives have the right to choose this system. The use of this regime implies the replacement of VAT, property tax and personal income tax. Today the rate under the patent system is six percent of profits.
5. Production Sharing Agreement (PSA). This method of paying taxes is not often used, since the main requirement for its use is the existence of a production sharing agreement. One example of such legal relations is those situations where several foreign and domestic companies are engaged in one type of activity. In this situation, the amount of duty is calculated according to an individual scheme.

Knowledge about such tax regimes is important not only for people engaged in accounting activities, but also for private entrepreneurs.

Special tax regimes may provide for a special procedure for determining the elements of taxation

Studying this program allows you to establish management of organizations and optimize financial transactions within the organization.

Summary characteristics

All of the above types of tax regimes are a kind of list of rules that are established for a certain category of persons engaged in entrepreneurial activities. The main characteristics of the SNR include the following:

1. In addition to the PSA (production sharing agreement), each of the above regimes can be chosen exclusively by entrepreneurs representing small businesses.
2. Unified agricultural tax, UTII and UNS methods are permitted for use both in relation to individual entrepreneurs and in relation to large enterprises. The PSA system is available exclusively to enterprises, and the PSN system is only available to individuals acting as individual entrepreneurs.

It is important to note that most special regimes are available for use only by a certain category of persons, which are indicated on the pages of the Tax Code of the Russian Federation. In addition, the function of determining the compliance of objects with certain requirements is assigned to regional self-government bodies. According to Chapter 26.2 of the Tax Code of the Russian Federation, the simplified taxation system is available only to representatives of large enterprises. Each of the above systems (in addition to the PSA) is a kind of replacement for property tax, profit tax or VAT. If there is a production sharing agreement, other preferential systems and special forms of taxation are used.

It should be emphasized that each of the above systems has specific nuances and features. When choosing the UNS or Unified Agricultural Tax, you must submit a tax return annually, in the case of UTII - once a quarter. With PSN, the deadline for filing a declaration is the payment validity period or one year. In a situation with a production sharing agreement, the deadline for filing a declaration is considered on an individual basis.

Terms of use of SNR

Unified Tax on Agriculture (UST)

To begin with, we should emphasize that in the example under consideration there are certain requirements for the amount of revenue of the organization. According to established rules, the amount of income from the sale of agricultural goods must be at least seventy percent of the total profit. You should also note that there is no upper limit limiting the amount of income.

In the case where such an organization is engaged in fishing, there are requirements regarding staffing. According to established rules, the number of employees of such an enterprise should not exceed three hundred people.

Special tax regimes, in fact, are preferential in relation to the general taxation system

Simplified taxation system (STS)

In order to use the “simplified language”, you will need to comply with a number of rules imposed by government agencies. First of all, such an organization should not belong to budgetary institutions, pawnshops, insurance companies or investment funds. According to the rules, the authorized capital of an enterprise must contain less than twenty-five percent of investments from third-party companies. There are also certain requirements for the activities and number of employees. This type of tax payment system is not available to legal entities engaged in mining or gambling, and the number of employees should not exceed one hundred people.

In addition, there are rules related to the profit level of the enterprise. In order to switch to a simplified system, the company’s revenue for the last nine months should not exceed 45,000,000 rubles. When making calculations, inflation and VAT are taken into account.

Unified tax on imputed income (UTI)

This tax payment method can be chosen either as an independent mode or as an addition to the general method. In order to switch to this system, the company will not need to limit the amount of income. However, there are certain nuances with this taxation method. First of all, the real estate area of ​​enterprises engaged in trading activities is limited. According to established rules, the area of ​​real estate must be less than one hundred and fifty square meters. The staff of such a company is also limited to one hundred people.

The areas of business activity where this system is used are set out in article three hundred and forty-six of the Tax Code of the Russian Federation. When switching to this system, you should take into account not only federal, but also regional laws regulating this process. In order to clarify certain nuances of this procedure, you must contact your local tax authorities.

SNR in the field of small business

Thanks to the introduction of special tax regimes, small businesses received new opportunities. One of the most popular methods of paying taxes is the simplified tax system or “simplified tax system”. A distinctive feature of this method is its accessibility for both individual entrepreneurs and organizations. Among the advantages of the system under consideration, the following points should be highlighted:

1. For LLC. According to the established rules, taxation on enterprise income is considered as a single rate. In this situation, there is no need for calculation based on Chapter 25 of the Tax Code. The same rules apply to VAT, which indicates that there is no need to use the thirtieth chapter of the Tax Code of the Russian Federation when preparing reports. These tax payment systems are being replaced by a single system. In the situation under consideration, the task of the accounting department is to prepare calculations for the single tax, which are regulated by a simplified system.
2. For "IP". In this case, there is no need to prepare calculations based on chapter twenty-three of the Tax Code, which regulates taxes on income of individuals. In addition, property payments are excluded. These tax collection systems replace a single method of paying taxes using a simplified scheme.

Special tax regimes are established within the framework of the Tax Code; they also regulate, define, and control

It should be noted that the simplified system includes not only a single tax, which is paid to the state treasury. In addition, the management of the organization must make contributions to the Pension Fund, land, transport taxes and payments from the income of individuals. It should also be noted that not all small businesses fall under the regime under consideration. The criteria that must be met to transfer an enterprise to a simplified taxation system are set out in the twenty-sixth chapter of the Tax Code.

Production Sharing Agreement

According to established rules, some special tax regimes may imply close interaction between state-owned enterprises and private entrepreneurs. The communications regulations are established by article two hundred twenty-five of the Federal Law. According to this article, relations related to the division of products produced by the joint efforts of private individuals and government services in the field of mining are regulated.

In this case, a deal is concluded between government departments and entrepreneurs. The contractor is selected from private firms on a competitive basis. It is important to note that the share of government agencies in this enterprise must be more than twenty-five percent. In turn, private companies are given the right to reimburse certain expenses. These criteria are set out on the pages of the Tax Code of the Russian Federation. The goal of this government program is to attract private companies to develop complex deposits.

Taxpayers are provided with certain benefits, in the form of no need to transfer regional and local taxes to the budget. In order to take advantage of this benefit, you will need to obtain an appropriate decision from municipal services. In addition, there is no need to pay transport and property taxes, as well as customs duties. The only requirement for entrepreneurs operating in this direction is payment of the fees provided for in paragraph seven, three hundred and forty-six of Article of the Tax Code.

In the Tax Code in Article 18, a list of special regimes is given in sufficient detail

Conclusion

Today we looked at the features of the SNR, put into effect on the basis of the provisions of the Tax Code. Thanks to this government program, domestic entrepreneurs engaged in various areas of business have the right to choose a more convenient tax payment scheme that differs from generally accepted norms.

The above systems allow us to reduce the financial burden on small businesses, which allows us to free ourselves from intensive reporting to the Federal Tax Service. In addition, these systems can be used by experienced investors to increase business profitability. In order to start a business under a special regime, it will be necessary to restructure the enterprise to meet the criteria established by law.

A stable, flexible, constantly developing tax system is one of the most important conditions for the stable development of business activity. The existing tax system in the Russian Federation began to take shape in the early 90s. An important step was the approval of the first and then the second part of the Tax Code - the main legislative act in the tax system of the Russian Federation. According to the Tax Code of the Russian Federation, there are two business taxation regimes in Russia: general and special. The tax regime determines the types and amounts of taxes that must be transferred to the budget, as well as the procedure for paying these taxes and submitting reports. The main one is the general tax regime; it is applied by default. The development and introduction of special tax regimes has become an important step in the implementation of state support for the development of small and medium-sized enterprises. The most obvious characteristic of special tax regimes is the replacement of several taxes with one.

Currently, in the Russian Federation, according to the Tax Code, there are five special tax regimes:

1. Unified Agricultural Tax (USAT) - a taxation system for agricultural producers;
2. simplified taxation system (USNO);
3. unified tax on imputed income (UTII);
4. patent tax system (PTS);
5. production sharing agreement (PSA).

A production sharing agreement is a special special tax regime. A PSA is an agreement under which the Russian Federation provides the investor with exclusive rights to search, explore, and extract mineral raw materials in the subsoil area provided for by the agreement. The investor, in turn, carries out the work at his own expense and bears the associated risks. The PSA defines all conditions related to the use of subsoil, including the procedure for dividing produced products between the state and the investor. The investor is exempt from paying regional and local taxes, property taxes, customs duties, and transport taxes.

Let's compare the first four special taxation regimes: simplified taxation system, UTII, unified agricultural tax and PSN, because unlike PSAs, they are used by small and medium-sized enterprises. Comparative characteristics of these special modes are presented in Table 1.

Table 1

Comparative characteristics of the simplified tax system, UTII, unified agricultural tax and PSN

Parameter
Taxes payable	A single tax paid in connection with the application of the simplified tax system.	A single tax on imputed income	Unified agricultural tax
Payers	Organizations and individual entrepreneurs
Exemption from payment	Income tax (for organizations); Personal income tax (for individual entrepreneurs); Property tax;			Personal income tax (for individual entrepreneurs); Property tax;
Limitations of use	Organizations with branches/representative offices; - KB; - insurance organizations; - NPF; - investment funds; - Prof. RCB participants; - pawnshops; - organizations involved in the gambling business; - organizations that are participants in the PSA; - if the number of employees is > 100 people; If the annual income is > 60 million rubles; If the cost of fixed assets > 100 million rubles; If the share of participation of other organizations is > 25%.	Does not apply to activities carried out under a simple partnership agreement; Does not apply if the number of employees is >100 people; Does not apply if the share of participation of other organizations is > 25%.	It is used by organizations if the share of income from the sale of their own agricultural products is at least 70%.	Applies only to certain types of activities; Does not apply if annual income > 60 million rubles; if the average number of employees is > 15 people; if the maximum potential annual income exceeds 1 million rubles.
Activities	No restrictions		Production, processing and sale of own agricultural products	Closed list of activities
NO object / tax base / tax rate	I var: 6% * Income II var: 15% * Income reduced by expenses	15% * Imputed income	6% * Income reduced by expenses	6% * Potential annual income / 12 * patent term
Taxable period	Calendar year		Calendar year	Period for which the patent was issued (1-12 months)
Tax payment deadline		no later than the 25th day of the first month of the next quarter		if the patent is received for a period: Up to 6 months: no later than the expiration date of the patent; 6-12 months: 1/3 no later than 90 calendar days after the start and 2/3 no later than the expiration date of the patent.
Accounting/reporting	Conducted and presented once a year.			No accounting is required.
Tax accounting	A book of income and expenses is maintained (for var II - a closed list of expenses taken into account).	Separate accounting of physical indicators by type of activity and BUT systems.	Maintained in full (closed list of expenses taken into account).	Income from sales is recorded in the income ledger.
Benefits and preferences	I var: constituent entities of the Russian Federation can set tax rates from 1 to 6%. II var: constituent entities of the Russian Federation can set tax rates from 5 to 15%. For Crimea and Sevastopol: 2015-16. - up to 0%; 2017-21 - up to 3% for var. II. According to the laws of the subjects for individual entrepreneurs operating in the production, social, scientific spheres, the sphere of personal services to the population registered after the adoption of such a law, it can be reduced to 0% for 2 tax periods.	Acts of representative bodies of municipal districts, city districts, laws of federal cities of Moscow, St. Petersburg and Sevastopol can set rates ranging from 7.5 to 15%.	The right of subjects to reduce the rate: For Crimea and Sevastopol: 2015-16. - up to 0%; 2017-21 - up to 4%.	The right of subjects to reduce the rate: 1) For Crimea and Sevastopol: 2015-16 - up to 0%; 2017-21 - up to 4%. 2) in the period 2015-2020. - 0% for individual entrepreneurs operating in the industrial, social or scientific fields, first registered after January 1, 2015, for two calendar years.
Reducing the amount of calculated tax	I var: No more than 50% of the amount of paid contributions to the Pension Fund, Social Insurance Fund, FFOMS. II var: no	No more than 50% of the amount of paid contributions to the Pension Fund, Social Insurance Fund, Federal Compulsory Medical Insurance Fund
Possibility of combination	Combination possible
Transition to another NO system	Voluntary: from the beginning of the calendar year			Voluntarily
	It is mandatory to switch to the general NO mode:
	from the beginning of the quarter in which the right to use was lost	from the next quarter after the loss of the right to use	from the beginning of the tax period in which the right to apply was lost	from the beginning of the tax period for which the patent was issued and in which the right to use was lost
Return to the NO system		From the beginning of the next calendar year	Not earlier than one year after the loss of the right to use	Not earlier than the next calendar year
Application of cash register equipment (CCT)	Mandatory	Optional	Mandatory	Optional
				In 2018, taxpayers are required to switch to new online cash registers

Analysis of statistical data of the Federal Tax Service of the Russian Federation for the period 2006-2015. shows a general trend towards an increase in tax revenues and fees from organizations and individual entrepreneurs applying special tax regimes (Table 2). The structure of these revenues is noteworthy. In 2015, the simplified tax system accounted for 73.5% of all revenues, UTII - 23%, unified agricultural tax - 2% and PSN - 1.5%. Note that for the period under review 2006-2015. the share of the simplified tax system increased from 51% to 73.5%, the share of UTII decreased from 48% to 23%, the share of unified agricultural tax increased slightly from 1% to 2%.

table 2

Receipt of payments to the budget under the SNR

million rubles

USNO
UTII
Unified agricultural tax

The leader in terms of the number of budget revenues, as well as the number of taxpayers, is the simplified tax system (USNO) (Fig. 1). The amount of budget revenues according to the simplified tax system for the period 2006-2015. increased by 4.5 times. The number of taxpayers in general also increased significantly during the period under review. A slight decrease was observed in 2013-2014, which was associated with the introduction of a patent taxation system on January 1, 2013, which replaced the simplified patent-based taxation system that was in effect under the simplified tax system until the end of 2012.

Rice. 1. Number of taxpayers who submitted tax returns under the SNR

Meanwhile, the growth in budget revenues from UTII was not so significant, and the number of taxpayers generally decreased significantly over the same period. As the reasons for this decrease in the number of taxpayers, changes in legislation should be noted: in 2012. certain types of business activities were excluded from the list of types of activities for which the use of UTII was provided for; In addition, from January 1, 2013 the use of UTII has become voluntary. In connection with these changes, some taxpayers who were forced to apply UTII switched to a more favorable regime - the simplified tax system.

The amount of revenues from the Unified Agricultural Tax for the period under review, 2006-2015. is growing steadily, even despite the decrease in the number of taxpayers. This situation is explained by the specifics of enterprises that are subject to the possibility of applying UTII.

It is worth noting that the decrease in the number of taxpayers under UTII and Unified Agricultural Tax was influenced by the general decrease in the number of individual entrepreneurs in the country since 2013. .Such a decrease is explained by the deterioration of the operating conditions of individual entrepreneurs, incl. an increase in mandatory contributions to the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund of the Russian Federation for individual entrepreneurs.

The volume of tax revenues and the number of taxpayers applying special tax regimes, as well as the structure of revenues from existing tax regulations, were influenced by the existing problems of their application.

Let's consider the main problems associated with the use of all SNR.

1) Exemption from VAT. Exemption of entities using SNR from paying VAT leads to the loss of some of the counterparties who are VAT payers. This is due to the fact that they have to deduct VAT.

2) Constant monitoring of compliance with established criteria. Exceeding the restrictions established by the Tax Code of the Russian Federation obliges the taxpayer to switch to the general tax regime and, accordingly, calculate and pay taxes from which exemptions were provided: income tax, personal income tax, property tax, VAT.

3) Combination of several special tax regimes. Taxpayers often have difficulty distributing income and expenses.

In addition to the general problems characteristic of all SNRs, there are also specific problems characteristic of one or another special regime.

For example, the main problem of UTII is the limited list of activities; the amount of basic profitability that has lost its relevance, does not take into account the characteristics of a particular type of business activity and requires revision; as well as the orientation of the physical indicator on the number of employees, leading to the use of illegal wage schemes.

Among the problems of the Unified Agricultural Tax, it should be noted that the percentage that allows agricultural enterprises to apply this regime is too high, as well as the lack of a flexible mechanism that takes into account the specifics of agricultural activities determined by natural conditions.

As for the recently introduced PSN, it definitely has a number of advantages. However, among the problems one cannot fail to note the limited list of activities that are subject to the PSN, as well as the “advance” payment system, which does not take into account the ability of individual entrepreneurs to pay tax before actually receiving a profit. In addition, it should be noted that individual entrepreneurs do not have the opportunity to reduce the tax base by the amount of insurance premiums for compulsory insurance.

Despite the presence of the above problems, one cannot fail to note the measures taken by the state aimed at eliminating existing shortcomings, as well as improving the legislative framework governing existing special tax regimes.

Let's consider the latest changes in the Tax Code of the Russian Federation regarding SNR:

1) According to the current version of the Tax Code of the Russian Federation, the income limit for the simplified tax system is 60 million rubles, and for the transition to the simplified tax system - 45 million rubles. These values ​​are indexed annually.

Taxpayers have repeatedly asked to increase the income limit under the simplified tax system. However, the Ministry of Finance of the Russian Federation opposed such an increase, arguing its position by the fact that in 2013 the share of simplified taxation system taxpayers who received income at the threshold level of 60 million rubles was only 0.8%.

However, from 2017, the income limit under the simplified tax system increases to 120 million rubles, which meets the criteria for classifying microenterprises in terms of income. Whereas for the purposes of the transition to the simplified tax system, the income limit increases to 90 million rubles. At the same time, indexation of the income limit will be suspended until January 1, 2020, and a deflator coefficient of 1 will be established for 2020.

2) In addition to restrictions on the maximum amount of income, there is also a restriction on the residual value of fixed assets, which should not exceed 100 million rubles. This restriction has not been adjusted since 2002. The limitation on the residual value of fixed assets is a significant obstacle to the application of the simplified tax system for entities engaged in capital-intensive activities. From 2017, according to the simplified tax system, the maximum residual value has been increased to 150 million rubles.

3) Clarifications have been made regarding the application of the 0% rate under the simplified tax system.

To summarize, we note that the use of special tax regimes by small and medium-sized businesses allows both organizations and individual entrepreneurs, and the state to receive the greatest benefits. Despite the measures taken by the state to improve special taxation regimes, they still need to be reviewed and adjusted to existing and arising in the process of their practical application, controversial issues and problems, because SNRs must take into account as much as possible the characteristics of all categories of taxpayers for the most optimal and efficient distribution of the tax burden.