How to apply preferential rates for simplified taxation. What OKVED codes fall under the usn? Preferential type of activity on a simplified basis

The simplified taxation system can be applied in two versions. These are the simplified tax system - “income” and the simplified tax system – “income minus expenses”. In the first case, the tax rate is standard and for all categories of taxpayers is 6%. Under the simplified tax system, which allows you to take into account expenses to reduce the tax base, according to the general rules the rate is 15%.

But regions can independently reduce the tax rate and set it in the range from 5 to 15%. Typically, such benefits are established for certain types of activities. The purpose of providing benefits is to develop certain business segments and increase their attractiveness for the investment environment. Usually these are socially significant and production areas. At the same time, regional authorities have the right to choose which types of entrepreneurship are considered priority.

Conditions for providing preferential rates under the simplified tax system

The standard conditions for providing benefits are:

the main type of activity according to OKVED must be included in the preferential list;
the share of income from this type of activity must be at least 70%.

Regions can additionally set their own conditions for providing benefits. For example, so that the average salary of employees is not lower than the regional minimum. As a rule, it does not correspond to the minimum wage and is an order of magnitude higher than it. There is also often a requirement limiting the number of employees in an LLC or individual entrepreneur; or the condition that the entrepreneur has no hired workers at all. Information about established restrictions for obtaining preferential rates should be sought in regional legislation.

How to confirm your right to preferential rates under the simplified tax system

The general procedure for confirming preferential rates is not prescribed by law. Control over the compliance of rights to benefits is entrusted to the Federal Tax Service.

Reporting provided by the entrepreneur can serve as confirmation of the right to benefits. For example, information on the average number of employees, a report on 2-NDFL. The Federal Tax Service may additionally request an extract from your current account, or KUDiR. This is necessary to confirm that the preferential type of activity makes up at least 70% of the structure of incoming revenue.

Many individual entrepreneurs still have not decided to switch to the “simplified” system. This happens because people simply cannot appreciate all the benefits that such a tax regime offers. The types of activities of individual entrepreneurs under the simplified taxation system are quite diverse. This means that many individual entrepreneurs can afford such a transition, based on Article 346.12 of the Tax Code. Let's consider the advantages of switching to the simplified tax system, and also find out who falls under this regime.

Advantages of using "simplified"

Today, the simplified tax system is the most common tax regime for individual entrepreneurs. This regime allows you to pay taxes and fees in a special manner, and also facilitates the process of keeping records both in the accounting and tax spheres. This approach greatly simplifies the life of small and medium-sized businesses.

Many individual entrepreneurs choose a simplified tax system

There are also other advantages that incline entrepreneurs to switch to a simple fee payment regime.

The entrepreneur avoids the need to submit his financial statements to the Federal Tax Service on a quarterly basis. This approach significantly saves time and money on accountant services.
The entrepreneur gets the opportunity to independently choose the object of taxation. It is important to consider that income should be 6%, and profit minus expenses should be 15%.
Three taxes, which had to be paid separately and had to be reported for each, are being replaced with one single one.
The volume of the tax base itself is reduced by the amount of funds and all tangible and intangible assets of the entrepreneur simultaneously at the time of their commissioning.
New tax period frameworks are being established. Now the Tax Code decides that reporting must be submitted once a calendar year. At this moment the declaration is submitted.
A simplified way to maintain accounting and tax records.

It is important! Entrepreneurs who have chosen a simple fee payment regime receive another bonus. They avoid paying personal income tax in the field of business activities. This approach allows you to get greater profits at the end of the year.

An undeniable advantage of the simplified tax system is that an individual entrepreneur can either immediately choose a similar mode of payment of fees or switch to it, having previously used a different mode. It is very comfortable.

The transition procedure itself, after submitting documents to the inspectorate, lasts only one calendar month, which will have virtually no effect on the level of income and the business as a whole. The legislator thought through the issue of transition in such a way as to minimize the losses of individual entrepreneurs at the time of registration. And this is another positive point.

The advantages of a simple fee payment regime are obvious. Therefore, every day an increasing number of small business representatives seek to test for themselves this opportunity provided by the state as part of the support of businessmen.

Conditions of use

Not every individual entrepreneur can work according to the simplified tax system. The Tax Code contains a number of prohibitions and special provisions that allow you to filter the list of organizations that are given such an opportunity. You can find out more about the conditions in Article 346.12 of the Tax Code.

It is important! All individual entrepreneurs who previously used the general payment mode or UTII can switch to this mode of payment of fees.

One of the most important conditions is the amount of income that an individual entrepreneur received for a particular period. This period is considered from January to September of the current year. Income from activities received by the entrepreneur must be less than or equal to the amount of 112 million rubles.

The possibility of switching to the simplified tax system depends on the income level of the individual entrepreneur

If the amount of income received exceeds the specified indicator, then the simplified taxation system cannot be applied to this business.

But, in addition to this condition, there are two more equally important requirements that apply to individual entrepreneurs. They are covered in paragraph 3 of Article 346.12 of the Tax Code:

The value of fixed assets in the balance should not exceed the amount of 150 million rubles. If the residual value is higher, the individual entrepreneur is deprived of the privilege to use the simplified tax system.
The second condition is that the number of employees should not exceed 100 people. Only those employees who carry out their activities under an employment or civil contract are considered.

If an individual entrepreneur meets all of the above requirements, he can come to the tax office and write an application to switch to the simplified tax system. However, if at least one of the criteria does not fall within the requirements established by the Tax Code, then the entrepreneur will have to either adjust his business to the requirements for the entire next year, or accept the fact that he will not be able to work according to the “simplified” approach.

The decision to switch to the simplified tax system is made exclusively by the entrepreneur himself.

The transition to the simplified tax system also, in fact, does not entail any difficulties. The actions come down to the following list:

You must notify the inspectorate of your decision. For this purpose, a notification application is drawn up in a special form number 26. 2-1. In this document, the individual entrepreneur indicates his income or income minus expenses. It is better to fill it out on a computer or by hand, but in block letters. This is necessary so that the inspection officer can familiarize himself with the information presented. The bank is filled out independently, with the help of accounting specialists or lawyers.
A package of documents is collected, which indicates the income received, as well as the date of registration of the business in the form of an individual entrepreneur.
All documents are submitted for review to the inspectorate, where after 30 calendar days registration is carried out in the simplified tax system form.

The tax authority cannot oblige individual entrepreneurs to switch to the simplified tax system, since such a transition is carried out only on a voluntary basis and at the request of the businessman himself.

Types of activities according to the simplified tax system 2019

For the current year, all types of activities that are not specified in paragraph 3 of Article 346.12 of the tax legislation fall under the simplified system. This means that an individual entrepreneur with almost any OKVED code can switch to a simple fee payment regime. Taxpayers under this system can be both individuals in the form of individual entrepreneurs and legal entities.

It is important that the activity or type of organization does not fall under the prohibition established by Article 346.12. In accordance with this rule, the following organizations cannot operate under the simple fee payment regime.

Enterprises that have branches and branches.
Companies that organize or conduct various games, including gambling.
Enterprises that participate in production sharing agreements.
Organizations whose residual value exceeds the established threshold of 150 million rubles.
Banks.
Insurers.
Investment funds.
Pawnshops.
Participants in the securities market on a professional basis.
Organizations that issue microloans.
Budgetary organizations and government institutions.
Organizations that are registered by foreign persons.
Companies in which the share of participation of other organizations is more than 1/4, that is, more than 25%.

The following are not entitled to use the simplified tax system:

Organizations and individual entrepreneurs that produce excise and excisable goods, such as cars, fuel, alcohol, tobacco, and so on;
Companies and individual entrepreneurs that have switched to a single agricultural tax;
Companies that did not promptly inform about their decision to switch to a simple fee payment regime in the manner prescribed by law;
Companies that have more than 100 employees;
Organizations and individual entrepreneurs that connect their activities with the extraction and sale of minerals.

Also, the simplified tax system cannot be applied to lawyers, jurists and notaries who have established their own offices and provide legal services.

Preferential areas of activity

Special conditions apply to certain types of activities. On November 27, 2017, Federal Law No. 335 came into force. It provides a list of preferential activities for which entrepreneurs have the right to count on a discount under the simplified tax system. The discount amount is 20%. Individual entrepreneurs can pay insurance premiums at reduced rates if their activities fall under the list below.

OKVED 2 code:

10. Food production;
11. 07. Production of soft drinks;
13. Textiles and its production;
14. Clothing production;
15. Production of leather goods;
16. Wood products;
17. Paper production;
20. Chemical production substances;
21. Production of medicines;
23. Production of mineral products;
24. 34. Wire production;
25. Production of finished metal products;
28. Production of equipment for machines;
38. Collection and treatment of waste;
43. Construction work;
63. Activities in the field of information technology;
96. Personal service activities.

You can find out more about this list in Federal Law No. 335-FZ. In total, the list contains about 40 types of activities that may be eligible for benefits when paying under the simple fee payment regime.

Federal Law 335-FZ regulates all the nuances of the simplified taxation system for individual entrepreneurs

In the future, it is planned that the law on preferential activities will be completely revised due to the fact that the experience of past years has shown that citizens carrying out their activities in the format of preferential activities do not experience problems with paying the simplified tax system. As a result of this observation, the reduced payment rates will be limited to charities that operate on a not-for-profit basis.

Other types of activities will pay fees according to the simplified tax system without any concessions. This law exists as a draft and may be applied in January 2019. In the meantime, the bill continues to be amended, and there is debate about reducing the list of preferential industries.

Video: which tax system to choose

The simplified tax system is an ideal option for beginner individual entrepreneurs or individuals who deal with a small turnover of funds. This method of paying taxes and fees allows you not to be distracted from your main activity and interact as little as possible with representatives of the tax inspectorate. If you have not yet decided to switch to a simplified system, then you should once again weigh the pros and cons and make a decision. Your business needs your participation, and you don’t need to waste your precious time on drawing up declarations and quarterly presence at the inspection department.

No similar entries found.

It will be useful for individual entrepreneurs to know the position of the Ministry of Finance regarding the right to reduced insurance premiums when combining the simplified tax system and UTII. Officials explained when a businessman will have to pay according to the general rules.

What's happened?

The Ministry of Finance, in a letter dated June 20, 2018 N 03-15-07/38391, considered the taxpayer’s appeal regarding the rules for applying reduced insurance premium rates when combining the simplified tax system and UTII. Officials remind that until the end of 2018, preferential tariffs are valid for entrepreneurs on the simplified tax system who work in the production and social spheres, and their annual income does not exceed 79 million rubles. At the same time, it is important that the type of activity is recognized as the main one, that is, the share of income from it must be at least 70% of total income.

If UTII is applied to this type of activity, then the individual entrepreneur cannot use the benefit. In addition, the right to reduced contributions is lost if the income or area of activity requirements are violated.

Why is it important?

Like taxes, insurance premiums are calculated by payers themselves. If you know the approach of regulatory authorities to the procedure for calculating insurance premiums, you will be able to avoid mistakes, disputes and punishment.

What to do?

If an individual entrepreneur combines several regimes, he must check whether he complies with the conditions for the right to reduced insurance premiums. If in doubt, you can contact the Federal Tax Service for clarification. Now it is the tax authorities who control the correctness of calculations and timely payment of social insurance amounts.

The all-Russian classifier of activities of entrepreneurs and organizations OK 029-2014 (the so-called “OKVED 2”), which is used today, was approved by Rosstandart order No. 14-st dated January 31, 2014 (as amended on September 8, 2017). Any possible economic activity is presented in it in the form of a specific digital code, which is assigned to a business entity upon its registration in the Unified State Register of Legal Entities / Unified State Register of Individual Entrepreneurs. But can all OKVED codes be used by those who decide to work in simplified language?

OKVED codes for “simplified”

The number of required OKVED codes is chosen by the company or entrepreneur itself; there are no restrictions here. You can choose one single code from the classifier during registration, but more often the “just in case” statement indicates a whole list of possible activities that are planned to be carried out in the future. In the future, OKVED codes can be changed by introducing new ones or eliminating unnecessary ones. Remember that carrying out activities for which the code has not been assigned to an individual entrepreneur or legal entity threatens them with a fine of up to 5,000 rubles (Article 14.25 of the Code of Administrative Offenses of the Russian Federation).

In fact, the “simplified regime” can be used for any activity of organizations or individual entrepreneurs, and only the conduct of certain types of business excludes the use of the simplified regime (clause 3 of Article 346.12 of the Tax Code of the Russian Federation). Therefore, it is easier to tell which simplified codes will not be needed than which OKVED codes fall under the simplified tax system.

Correct determination of the appropriate OKVED code allows the application of a preferential regime: “simplified people” can count on reduced insurance premium rates if their main type of activity is listed in the list of clauses. 5 p. 1 art. 427 Tax Code of the Russian Federation. The main line of business is considered to be one that brings in at least 70% of the total income (clause 6 of Article 427 of the Tax Code of the Russian Federation).

The OKVED code for the main activity also affects the amount of insurance premiums from the Social Insurance Fund for “injuries”. In the absence of annual confirmation of the main code from the organization, the Fund assigns the highest tariff based on the registered codes of the policyholder's activities.

Which OKVED codes are prohibited under the simplified tax system?

In paragraph 3 of Art. 346.12 of the Tax Code of the Russian Federation lists taxpayers for whom the simplified system is not available, and they can be correlated with the following groupings of OKVED codes:

banks – 64.91, 64.92, 64.99;
insurers – 65.11, 65.12
non-state pension funds – 65.30;
professional participants in the securities market – 66.11, 66.12;
investment funds – 64.30;
pawnshops – 64.92.6;
gambling organizers – 92.1;
private notaries, lawyers – 69.1;
producers of excisable goods listed in Art. 181 of the Tax Code of the Russian Federation - in this case, the OKVED code corresponds to the type of product manufactured (for example, alcohol - 11.01-11.05, tobacco products - 12.00, cars - 29.10.2, etc.)
Individual entrepreneurs and companies engaged in the extraction and trade of minerals, in addition to the commonly used ones, OKVED codes are selected from section “B” of the classifier and depend on the specific type of raw material being mined.

It should be understood that the assignment of any of the codes listed does not in itself deprive the company of the right to use the “simplified code”, because for this it is necessary to actually conduct certain activities, and not just have the corresponding OKVED code among others. That is, we are not talking about codes “prohibited” under the simplified tax system, but about activities that cannot be carried out in a simplified mode.

So, today the codes from the OKVED 2 classifier are used. “Simplers” choose OKVED codes on their own, declaring them when registering with the Federal Tax Service. At the same time, it makes sense to exclude those that cannot be used under the simplified tax system, taking into account the nuances of their use. Although, the mere presence of such a code, and not actual activity using it, does not in itself deprive entrepreneurs and companies of the right to use the “simplified code”.

The simplified tax system is the most popular tax regime among small and medium-sized businesses. It is characterized by ease of accounting and reporting. On "Simplified" a single tax is paid, replacing the payment of property tax, profit tax and VAT. The simplified tax system provides for 2 types of taxation, one of which you must choose:

simplified tax system “income” at a rate of 6%;
Simplified tax system “income minus expenses” at a rate of 15%.

Expert opinion

Andrey Leroux

More than 15 years of experience Specialization: contract law, criminal law, general theory of law, banking law, civil procedure

New in 2019

The main regulatory innovation of 2019 regarding the simplified taxation system is the abolition of the tax return. The innovation applies to those individual entrepreneurs who use:

special tax regime “income”;
online cash registers. The abolition of the declaration is explained by the control of the Federal Tax Service over the activities of enterprises through the online cash register.

Enterprises operating on the “income minus expenses” regime are not exempt from filing a declaration.

Fixed payments

Fixed insurance premiums for individual entrepreneurs in 2019 are paid in the following amounts:

Pension Fund (PFR) – 29,354 rubles + 1% of income over 300 thousand rubles. The total amount of payment cannot exceed 234,000 rubles;
compulsory health insurance fund (MHIF) - 6884 rubles.

The following are NOT entitled to apply the simplified tax system:

organizations and individual entrepreneurs with more than 100 employees;
banks, insurers, non-state pension funds, investment funds, professional participants in the securities market, pawnshops, microfinance organizations;
organizations and individual entrepreneurs producing excisable goods (alcohol and tobacco products, gasoline, etc.);
organizations and individual entrepreneurs engaged in the extraction and sale of minerals, with the exception of commonly used ones (for example, peat, crushed stone, sand);
organizations involved in organizing and conducting gambling.

The procedure for switching to the simplified tax system

You can switch to this mode in two cases:

when registering an individual entrepreneur or LLC. Notice of transfer can be submitted simultaneously with registration documents. Either within 30 days from the date of registration of an individual entrepreneur or organization;
when switching from other taxation regimes: It is possible to switch from next year, having notified the tax office before December 31st. Or, in order not to wait for a long time, you can close the individual entrepreneur and immediately open it again by submitting a notification to the simplified tax system.

What to choose: simplified tax system “income” or simplified tax system “income minus expenses”?

So, you have to make a choice of object of taxation, let's consider both cases.

INCOME

Everything is simple here. We multiply the entire amount of income that is recognized by the simplified tax system by 6%.

Tax = (income) * 6%. For example, all your income is 500,000 rubles, which means your tax will be only 30,000 rubles. (500,000 * 6 / 100)

INCOME minus EXPENSES

Tax = (income minus expenses) * 15%, where 15% is the regional rate (more about it below)

In connection with the introduction, the tax rate may be reduced to 0%, it all depends on your type of activity and the region of the Russian Federation.

Features of the simplified tax system

The point is that your expenses must be documented and confirmed. .

accounting of expenses must be properly maintained in the Income and Expense Accounting Book (KUDiR);
confirmation of the amount of expenses for payment for purchased goods (works, services) are, for example, cash receipts, payment documents, receipts, invoices, acts of completion of work and indications of services, concluded contracts, etc.;
Moreover, not all expenses can be taken into account, but which ones and in what order, see here “”.

It is worth remembering the regional rate:

depending on the region, it ranges from 5% to 15% (maybe even 0% for preferential categories), which can play an important role in the amount of tax and what type of simplified tax system you choose. It depends not so much on the region as a whole, but on the type of activity you will be engaged in, and on some other nuances;
You can find out the rate for your region at your local tax office;
Preliminary tax calculations will help to persuade you to choose one or another simplified tax system, although, of course, not everyone can “foresee” in advance what their income and expenses will be.