Who is not eligible for the simplified tax system :
Posted: Mon Jan 06, 2025 4:56 am
For banks and financial companies.
Casinos and other gambling entertainment organizers.
For producers of excisable goods.
For organizations engaged in the extraction and sale of minerals.
For budgetary organizations.
For foreign companies.
Firms in which the share of participation of belize whatsapp phone number other enterprises exceeds 20%.
For notaries.
Advantages of the simplified tax system :
Suitable for a large number of companies, subject to limits;
simplified form of reporting and filing a declaration (once a year);
can be combined with OSNO and ESHN;
the possibility of reducing the amount of tax by the amount of insurance premiums.
Flaws :
The simplified tax system is suitable for companies that are just starting out in business and do not yet understand what revenue they can expect. When an organization expands and scales up, it requires representative offices in different regions. The simplified tax system limits this possibility.
In addition, large contractors who work on VAT may refuse to cooperate with such a company.
AUSN
The automated simplified taxation system is an experiment and is only available in four regions of the country. The new regime will be tested until the end of.
The characteristics of the AUSN are very similar to the standard STS. However, AUSN payers are exempt from the need to submit reports and tax returns. The tax is calculated for them by the tax authority itself, so the rate is higher: 8% for "Income" and 20% for "Income minus expenses".
AUSN cannot be combined with other tax systems.
On the topic. How to calculate the safe share of VAT deductions: a detailed guide
Patent (PSN)
PSN, or patent system, is available only to individual entrepreneurs and only for certain types of activities. The essence of PSN is the purchase of a patent for a period of 1 to 12 months, which in fact replaces the payment of taxes. An entrepreneur is required to purchase a separate patent for each type of activity that he plans to engage in.
The Tax Code of the Russian Federation identifies 63 types of activities that can switch to the PSN. Among them: hairdressing services, freight transportation, retail trade. However, regions can supplement this list depending on the geographical and economic needs of the subject.
Limits :
revenue - up to 60 million rubles;
staff - up to 15 people;
lack of mandatory product labeling.
Rate : The tax amount will depend on the potential income in the chosen industry and regional legislation.
Advantages . An absolute advantage when choosing this special tax regime is that the tax amount does not increase proportionally to the increase in the entrepreneur's income. In addition, there is no need to submit tax reports.
Disadvantages . Entrepreneurs are required to pay insurance premiums for themselves and their employees. It is prohibited to reduce the tax amount by the amount of premiums. Payment of a patent even in the absence of revenue and income.
Casinos and other gambling entertainment organizers.
For producers of excisable goods.
For organizations engaged in the extraction and sale of minerals.
For budgetary organizations.
For foreign companies.
Firms in which the share of participation of belize whatsapp phone number other enterprises exceeds 20%.
For notaries.
Advantages of the simplified tax system :
Suitable for a large number of companies, subject to limits;
simplified form of reporting and filing a declaration (once a year);
can be combined with OSNO and ESHN;
the possibility of reducing the amount of tax by the amount of insurance premiums.
Flaws :
The simplified tax system is suitable for companies that are just starting out in business and do not yet understand what revenue they can expect. When an organization expands and scales up, it requires representative offices in different regions. The simplified tax system limits this possibility.
In addition, large contractors who work on VAT may refuse to cooperate with such a company.
AUSN
The automated simplified taxation system is an experiment and is only available in four regions of the country. The new regime will be tested until the end of.
The characteristics of the AUSN are very similar to the standard STS. However, AUSN payers are exempt from the need to submit reports and tax returns. The tax is calculated for them by the tax authority itself, so the rate is higher: 8% for "Income" and 20% for "Income minus expenses".
AUSN cannot be combined with other tax systems.
On the topic. How to calculate the safe share of VAT deductions: a detailed guide
Patent (PSN)
PSN, or patent system, is available only to individual entrepreneurs and only for certain types of activities. The essence of PSN is the purchase of a patent for a period of 1 to 12 months, which in fact replaces the payment of taxes. An entrepreneur is required to purchase a separate patent for each type of activity that he plans to engage in.
The Tax Code of the Russian Federation identifies 63 types of activities that can switch to the PSN. Among them: hairdressing services, freight transportation, retail trade. However, regions can supplement this list depending on the geographical and economic needs of the subject.
Limits :
revenue - up to 60 million rubles;
staff - up to 15 people;
lack of mandatory product labeling.
Rate : The tax amount will depend on the potential income in the chosen industry and regional legislation.
Advantages . An absolute advantage when choosing this special tax regime is that the tax amount does not increase proportionally to the increase in the entrepreneur's income. In addition, there is no need to submit tax reports.
Disadvantages . Entrepreneurs are required to pay insurance premiums for themselves and their employees. It is prohibited to reduce the tax amount by the amount of premiums. Payment of a patent even in the absence of revenue and income.