Article 346 16. Are there any features of the application of the simplified tax system in the service sector

For taxpayers applying the simplified taxation system with the object of taxation of income reduced by the amount of expenses, the procedure for determining expenses is established by Article 346.16 of the Tax Code Russian Federation(hereinafter referred to as the Code).

Paragraph 1 of Article 346.16 of the Code establishes that when determining the object of taxation, the taxpayer reduces the income received by the expenses named in the specified paragraph. At the same time, in accordance with paragraph 2 of Article 346.16 of the Code, the expenses specified in paragraph 1 of this Article of the Code are accepted subject to their compliance with the criteria given in paragraph 1 of Article 252 of the Code, which determine that the taxpayer reduces the income received by the amount of expenses incurred, which should be economically substantiated and documented. At the same time, any expenses are recognized as expenses, provided that they are made for the implementation of activities aimed at generating income. The costs listed in

Article 346.16 of the Tax Code of the Russian Federation:

1. When determining the object of taxation, the taxpayer reduces the income received by the following expenses:

1) expenses for the acquisition, construction and manufacture of fixed assets, as well as for the completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets (taking into account the provisions of paragraphs 3 and 4 of this article);

2) expenses for the acquisition of intangible assets, as well as the creation of intangible assets by the taxpayer himself (taking into account the provisions of paragraphs 3 and 4 of this article);

2.1) expenses for the acquisition of exclusive rights to inventions, utility models, industrial designs, programs for electronic computers, databases, topologies of integrated circuits, production secrets (know-how), as well as the rights to use these results of intellectual activity on the basis of a license agreement ;

2.2) expenses for patenting and (or) payment for legal services for obtaining legal protection of the results of intellectual activity, including means of individualization;

2.3) expenses for scientific research and (or) experimental design, recognized as such in accordance with Article 262 of this Code;

3) expenses for the repair of fixed assets (including leased assets);

4) lease (including leasing) payments for leased (including leased) property;

5) material expenses;

6) labor costs, payment of benefits for temporary disability in accordance with the legislation of the Russian Federation;

7) expenses for all kinds compulsory insurance employees, property and liability, including insurance premiums for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with motherhood, compulsory health insurance, mandatory social insurance from accidents at work and occupational diseases, produced in accordance with the legislation of the Russian Federation;

8) the amount of value added tax on paid goods (works, services) purchased by the taxpayer and subject to inclusion in expenses in accordance with this Article and Article 346.17 of this Code;

9) interest paid for the provision for use Money(credits, loans), as well as expenses associated with payment for services provided credit institutions, including those related to the sale foreign exchange when collecting a tax, due, penalties and fines at the expense of the taxpayer's property in the manner prescribed by Article 46 of this Code;

10) maintenance costs fire safety the taxpayer in accordance with the legislation of the Russian Federation, expenses for property protection services, maintenance of fire and security alarms, expenses for the purchase of fire protection services and other security services;

11) the amounts of customs payments paid when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, and not subject to return to the taxpayer in accordance with the customs legislation Customs Union and the legislation of the Russian Federation on customs affairs;

12) expenses for the maintenance of official transport, as well as expenses for compensation for the use of personal cars and motorcycles within the limits established by the Government of the Russian Federation;

13) expenses for business trips, in particular for: travel of the employee to the place of business trip and back to the place of permanent work; rental of housing. Under this item of expenses, the employee's expenses for paying additional services provided in hotels (with the exception of expenses for service in bars and restaurants, expenses for room service, expenses for the use of recreational and health facilities); per diem or field allowance; 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 channels, other similar structures and other similar payments and fees;

14) payment to a public and (or) private notary for notarial registration documents. At the same time, such expenses are accepted within the limits of tariffs approved in the prescribed manner;

15) expenses for accounting, auditing and legal services;

16) expenses for the publication of accounting (financial) statements, as well as for the publication and other disclosure of other information, if the legislation of the Russian Federation imposes on the taxpayer the obligation to publish (disclose) them;

17) expenses for stationery;

18) expenses for postal, telephone, telegraph and other similar services, expenses for payment for communication services;

19) expenses associated with the acquisition of the right to use computer programs and databases under agreements with the right holder (under license agreements). These expenses also include expenses for updating computer programs and databases;

21) expenses for the preparation and development of new industries, workshops and units;

22) amounts of taxes and fees paid in accordance with the legislation on taxes and fees, except for the amount of tax paid in accordance with this chapter;

23) expenses for paying the cost of goods purchased for further sale (reduced by the amount of expenses specified in subparagraph 8 of this paragraph), as well as expenses associated with the acquisition and sale of these goods, including expenses for storage, maintenance and transportation of goods;

24) expenses for the payment of commissions, agency fees and remuneration under commission agreements;

25) expenses for the provision of warranty repair and maintenance services;

26) the costs of confirming the conformity of products or other objects, processes of production, operation, storage, transportation, sale and disposal, performance of work or provision of services to the requirements technical regulations, provisions of standards or terms of contracts;

27) the costs of conducting (in cases established by the legislation of the Russian Federation) a mandatory assessment in order to control the correctness of paying taxes in the event of a dispute on the calculation of the tax base;

28) fee for providing information on registered rights;

29) the cost of paying for the services of specialized organizations for the preparation of documents for cadastral and technical accounting (inventory) of real estate (including title documents for land and documents on land surveying);

30) the cost of paying for the services of specialized organizations for conducting examinations, surveys, issuing opinions and providing other documents, the presence of which is mandatory for obtaining a license (permit) to carry out a specific type of activity;

31) court costs and arbitration fees;

32) periodic (current) payments for the use of rights to the results of intellectual activity and means of individualization (in particular, rights arising from patents for inventions, industrial designs and other types of intellectual property);

32.1) entrance, membership and target fees paid in accordance with Federal Law N 315-FZ "On Self-Regulatory Organizations";

33) expenses for the training and retraining of personnel employed by the taxpayer on a contractual basis in the manner prescribed by paragraph 3 of Article 264 of this Code;

35) expenses for maintenance of cash registers;

36) expenses for the removal of municipal solid waste.

2. Expenses specified in paragraph 1 of this Article shall be accepted subject to their compliance with the criteria specified in paragraph 1 of Article 252 of this Code. The expenses specified in subparagraphs 5, 6, 7, 9 - 21, 34 of paragraph 1 of this article are accepted in the manner prescribed for the calculation of corporate income tax by articles 254, 255, 263, 264, 265 and 269 of this Code.

3. Expenses for the acquisition (construction, manufacture) of fixed assets, for completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets are accepted in the following order:

1) in respect of expenses for the acquisition (construction, manufacture) of fixed assets during the period of application of the simplified taxation system, as well as expenses for completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets produced in the specified period - from the moment these fixed assets are put into operation into operation;

2) in relation to acquired (created by the taxpayer himself) intangible assets during the period of application of the simplified taxation system - from the moment these intangible assets are accepted for accounting;

3) in relation to acquired (constructed, manufactured) fixed assets, as well as acquired (created by the taxpayer himself) intangible assets before the transition to the simplified taxation system, the cost of fixed assets and intangible assets is included in expenses in the following order: in relation to fixed assets and intangible assets from with a useful life of up to three years inclusive - during the first calendar year of applying the simplified taxation system;

In relation to fixed assets and intangible assets with a useful life of three to 15 years inclusive, during the first calendar year of applying the simplified taxation system - 50 percent of the cost, the second calendar year - 30 percent of the cost and the third calendar year - 20 percent of the cost; in relation to fixed assets and intangible assets with a useful life of more than 15 years - during the first 10 years of applying the simplified taxation system in equal shares of the cost of fixed assets. Meanwhile, during tax period expenses are taken for reporting periods equal shares.

If the taxpayer applies the simplified taxation system from the moment of registration with the tax authorities, the cost of fixed assets and intangible assets is taken at original cost this property, determined in the manner prescribed by the legislation on accounting.

If a taxpayer switched to a simplified taxation system from other taxation regimes, the cost of fixed assets and intangible assets is taken into account in the manner prescribed by paragraphs 2.1 and 4 of Article 346.25 of this Code. Timing beneficial use fixed assets is carried out on the basis of the classification of fixed assets included in depreciation groups approved by the Government of the Russian Federation in accordance with Article 258 of this Code. Useful lives of fixed assets that are not specified in this classification are established by the taxpayer in accordance with specifications or manufacturer's recommendations.

Fixed assets, the rights to which are subject to state registration in accordance with the legislation of the Russian Federation, are taken into account in expenses in accordance with this article from the moment of the documented fact of filing documents for registration of these rights. This provision regarding the mandatory fulfillment of the condition of documentary confirmation of the fact of filing documents for registration does not apply to fixed assets put into operation before January 31, 1998. The useful life of intangible assets is determined in accordance with paragraph 2 of Article 258 of this Code.

In case of sale (transfer) of acquired (constructed, manufactured, created by the taxpayer) fixed assets and intangible assets before the expiration of three years from the date of accounting for the costs of their acquisition (construction, manufacture, completion, additional equipment, reconstruction, modernization and technical re-equipment, as well as creation by the taxpayer himself) as part of expenses in accordance with this chapter (in relation to fixed assets and intangible assets with a useful life of more than 15 years - before the expiration of 10 years from the date of their acquisition (construction, manufacture, creation by the taxpayer himself), the taxpayer is obliged to recalculate tax base for the entire period of use of such fixed assets and intangible assets from the moment they are recorded as part of the acquisition costs (construction, manufacture, completion, additional equipment, reconstruction, modernization and technical re-equipment, as well as the creation by the taxpayer himself) until the date of sale (transfer) subject to the provisions of Chapter 25 of this Code and pay an additional amount of tax and penalties.

4. For the purposes of this chapter, fixed assets and intangible assets include fixed assets and intangible assets, which are recognized as depreciable property in accordance with Chapter 25 of this Code, and the costs of completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets are determined taking into account the provisions of paragraph 2 of Article 257 of this Code.

Commentary on Article 346.16 of the Tax Code of the Russian Federation:

"Simplifiers" who calculate single tax from the difference between income and expenses, can only take into account those costs that are clearly named in article 346.16 of the Tax Code of the Russian Federation. Since 2006, there have been some changes and clarifications in the composition of expenses:

The cost of purchasing, constructing and manufacturing fixed assets. Now the Tax Code of the Russian Federation clearly states that when calculating a single tax, one can take into account not only the cost of purchased fixed assets, but also the costs of construction and manufacture;

Expenses for the purchase and creation of intangible assets. Now the taxable income of the "simplifier" reduces the cost of not only purchased, but also created intangible assets;

Expenses for accounting and legal services. Since 2006, it is possible to take into account the cost of accounting and legal services regardless of which firms provide them;

The procedure for writing off purchased goods. Article 346.17 clearly states that purchased goods are debited only after they have been sold;

Delivery of goods to the buyer and other costs associated with the sale now reduce taxable income;

The cost of raw materials and supplies. Article 346.17 now clearly states that paid raw materials and materials can be included in expenses, but only after they are written off to production;

Now the "simplifiers" have the right to take into account the negative exchange rate difference.

"Simplifiers", calculating a single tax on the difference between income and expenses, can take into account only those costs that are named in Article 346.16 of the Tax Code of the Russian Federation. Federal Law N 101-FZ expanded this list. In addition, the list of expenses of the “simplifier” has been supplemented with expenses that officials were not allowed to take into account before:

Intermediary remuneration under agency, commission agreements and commission agreements;

Costs associated with warranty repairs and maintenance;

Costs for storage, disposal, transportation of products and other similar costs that are required by technical regulations, provisions of standards or terms of contracts;

Expenses for property valuation, if necessary, in order to correctly calculate the tax base;

Fee for information about registered rights;

Payment for the services of firms that produce documents for cadastral and technical accounting of real estate, including documents for land plots;

Services of organizations that conduct the examination necessary to obtain a license;

Court costs and arbitration fees;

Costs associated with obtaining certificates for products and services;

Payments for the use of intellectual property rights;

Expenses for training and retraining of staff members. The rules for writing off intangible assets have changed. Since 2006, the "simplifier" will be able to take into account not only purchased intangible assets and fixed assets, but also write off the value of the assets created.

The residual value of fixed assets and intangible assets acquired or created before the "simplification" is taken from tax accounting. But the costs of purchasing property and exclusive rights during the simplified system are determined according to accounting data. But at the same time, intangible assets and fixed assets are those that are considered depreciable property in accordance with Ch. 25 of the Tax Code of the Russian Federation.

Since 2006, exclusive rights acquired or created before "simplification" are included in the costs. At the same time, the procedure for their accounting is the same as for fixed assets. Namely, intangible assets with a useful life of up to 3 years inclusive can be written off in full within one year.

Exclusive rights, which the firm enjoys from 3 to 15 years inclusive, are now expensed over three years. At the same time, during the first year, you can write off 50 percent residual value intangible assets. During the second year - 30 percent. And during the third year - the remaining 20 percent of the value of intangible assets.

As for intangible assets with a service life of more than 15 years, they can be written off evenly over 10 years.

Now consider the procedure for determining certain types of expenses in more detail.

In Article 254 of the Tax Code of the Russian Federation, to which chapter 26.2 of the Tax Code of the Russian Federation refers, material costs, in particular, include the following costs of the taxpayer:

For the purchase of raw materials and (or) materials used in the production of goods (performance of work, provision of services) and (or) forming their basis or being a necessary component in the production of goods (performance of work, provision of services);

For the purchase of materials used for packaging and other preparation of manufactured and (or) sold goods (including pre-sale preparation); for other production and economic needs (testing, control, maintenance, operation of fixed assets and other similar purposes);

For the purchase of tools, fixtures, inventory, instruments, laboratory equipment, overalls and other property that is not depreciable property. The value of such property is included in material costs in full amount as it is put into operation.

The latter may include:

Cash register tapes, ink ribbon and ink for the KKT printing mechanism (letter of the Ministry of Taxes and Taxes of Russia for Moscow N 2109/00507 "On accounting for cash management costs");

The cost of purchasing workwear for the organization Catering(letter of the Ministry of Taxes and Taxes of Russia for the city of Moscow N 2107/56743 "On accounting for the cost of purchasing overalls for employees");

Costs for the purchase of disinfectants, soap, toilet paper, buckets, rags, brooms, rubber gloves, etc. rent payments, expenses for the purchase of inventory, payment for transport services ");

For the purchase of component parts that are subject to installation and (or) semi-finished products that are subject to additional processing from the taxpayer;

For the purchase of fuel, water and energy of all types spent for technological purposes, the production (including by the taxpayer for production needs) of all types of energy, heating buildings, as well as the costs of transformation and transmission of energy;

For the purchase of works and services of an industrial nature performed by third parties or individual entrepreneurs, as well as for the performance of these works (provision of services) structural divisions taxpayer.

The composition of material costs for different enterprises may be different. An important role is played by the specifics of the enterprise. For example, in the letter of the UMNS of Russia for Moscow N 2109/72313 it is indicated that a non-state educational institution ( Kindergarten) costs (the cost of food, toys and consumables for activities with children) can be taken into account when calculating a single tax as part of material costs. Subject to their compliance with the criteria established by law. The same costs of another enterprise carrying out a different type of activity may not be taken into account as expenses.

Works (services) of a production nature include the performance of individual operations for the production (manufacture) of products, the performance of work, the provision of services, the processing of raw materials (materials), control over compliance with established technological processes, maintenance of fixed assets and other similar works. In particular, in the letter of the UMNS of Russia for the city of Moscow N 2109/00511, the opinion is expressed that if the services of a third-party organization to perform the functions of a programmer or network administrator are of a production nature for the organization, that is, they are directly related to its main activity, payment for these services may be taken into account by the taxpayer when calculating the tax base for the single tax.

From January 1, 2006, the cost of fixed assets and intangible assets purchased (constructed, manufactured, created by the taxpayer himself) are included in expenses not immediately, but in parts evenly throughout the year. At the same time, officials of the Ministry of Finance refer to new edition paragraph 3 of Article 346.16 of the Tax Code of the Russian Federation. It says that expenses in relation to acquired (constructed, manufactured) fixed assets during the period of application of the simplified taxation system are accepted from the moment these fixed assets are put into operation. And below it is said that "at the same time, during the tax period, expenses are accepted for the reporting periods in equal shares."

Recall: until 2006, the cost of fixed assets purchased during the period of application of the simplified taxation system was included in the costs when calculating the single tax immediately at the time of commissioning.

As for the "input" VAT paid on the purchase of a fixed asset, it should be included in expenses in the same order as the cost of the fixed assets themselves, to which the tax applies. Although it is taken into account in expenses separately (subclause 8, clause 1, article 346.16 of the Tax Code of the Russian Federation).

After the transition to the simplified taxation system, the expenses will include the residual value of the "old" fixed assets, established on the date of transition, in the following order.

The residual value of fixed assets, the useful life of which does not exceed three years, is included in expenses in equal shares during the first year of using the simplified taxation system. In other words, on the last day of each quarter, the accountant accepts for tax purposes 1/4 of the residual value of these objects.

Fixed assets acquired by the taxpayer before the transition to the simplified taxation system are accounted for differently. The cost of such fixed assets is included in the cost of their acquisition in the following order:

In relation to fixed assets with a useful life of up to three years inclusive - within one year of applying the simplified taxation system;

In relation to fixed assets with a useful life of three to 15 years inclusive: during the first year of applying the simplified taxation system - 50 percent of the cost, the second year - 30 percent of the cost and the third year - 20 percent of the cost;

In relation to fixed assets with a useful life of more than 15 years - within 10 years of applying the simplified taxation system in equal shares of the value of fixed assets.

That is, the procedure for writing off the residual value of "old" fixed assets depends on their useful life.

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Question: ... Subparagraph 22 of clause 1 of Article 346.16 of the Tax Code of the Russian Federation establishes that taxpayers applying the simplified taxation system can take into account, when calculating a single tax, as part of their expenses, the amounts of taxes and fees paid in accordance with the legislation of the Russian Federation on taxes and fees. Please clarify whether the mandatory payments paid by taxpayers when registering the right of ownership (lease) of real estate and transactions with it relate to tax collection. (Letter of the Ministry of Finance of the Russian Federation of October 13, 2004 n 03-06-06-03/18)

Question: In order to properly apply tax laws, please consult on the following issue.
Subparagraph 22 of clause 1 of Article 346.16 of the Tax Code of the Russian Federation establishes that taxpayers applying the simplified taxation system may take into account, when calculating a single tax, as part of their expenses, the amounts of taxes and fees paid in accordance with the legislation of the Russian Federation on taxes and fees.
At the same time, collection means compulsory contribution charged from organizations and individuals, the payment of which is one of the conditions for the commission of such fees in relation to payers government bodies, local governments, other authorized bodies and officials of legally significant actions, including the granting of certain rights or the issuance of permits (licenses) (clause 2, article 8 of the Tax Code of the Russian Federation).
In this regard, please clarify whether the mandatory payments paid by taxpayers when registering the right of ownership (lease) of real estate and transactions with it are included in tax collections.
The obligation of state registration of the lease of real estate, in particular land, is regulated by Articles 4, 26 federal law dated July 21, 1997 N 122-FZ "On state registration of rights to real estate and transactions with it. "Article 11 of this Law provides for the collection of fees for such registration in the amounts established by the constituent entities of the Russian Federation. At the same time, the maximum amount of payments on the territory of the Russian Federation is established by Decree of the Government of the Russian Federation of February 26, 1998 N 248 "On establishing the maximum amount of fees for state registration of rights to real estate and transactions with it and for the provision of information on registered rights.
In our opinion, the above payment corresponds to the definition of the fee established by clause 2, article 8 of the Tax Code of the Russian Federation.
In addition, by drawing an analogy with payments for pollution of the environment and for the transportation of oversized and heavy cargo, recognized by the Constitutional Court of the Russian Federation (Determination of 10.12.2002 N 284-O, Resolution of 17.07.1998 N 22-P) as a fiscal fee, you can also conclude that, by its legal nature, the registration fee for real estate transactions is a tax levy.
Users of CC "Consultant Accountant"
Answer:
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
LETTER
dated October 13, 2004 N 03-06-06-03/18
The Department of Tax and Customs Tariff Policy has reviewed the letter and informs.
Paragraph 2 of Article 8 of the Tax Code of the Russian Federation (hereinafter referred to as the Code) determines that the fee is understood as a mandatory contribution levied from organizations and individuals, the payment of which is one of the conditions for making fees in relation to payers by state bodies, local governments, other authorized bodies and officials of legally significant actions, including the granting of certain rights or the issuance of permits (licenses).
Federal Law No. 122-FZ of July 21, 1997 "On State Registration of Rights to Real Estate and Transactions Therewith" determines that state registration of rights to real estate and transactions with it is a legal act of recognition and confirmation by the state of the occurrence, restriction (encumbrance), transfer or termination of rights to real estate in accordance with the Civil Code of the Russian Federation.
Activities for the state registration of rights to real estate and transactions with it are carried out by institutions of justice within the framework of the implementation of the tasks assigned to them by law in the field of public administration and are not entrepreneurial activity.
In accordance with Article 11 of the Federal Law of July 21, 1997 N 122-FZ, for state registration of rights to real estate and transactions with it, a fee is charged in the amounts established by the constituent entities of the Russian Federation, within the limits determined by the Government of the Russian Federation. At the same time, the funds received in the form of the specified fee can be used exclusively for the creation, maintenance and development of the system of state registration of rights to real estate and transactions with it, including the provision of state guarantees of registered rights.
The Department considers that the fee for state registration of rights to real estate and transactions with it has the features of a fee established by Article 8 of the Code. This fee is essentially a targeted fee charged to finance the above tasks.
Taking into account the nature of the said payment, the draft federal law N 19560-3 "On amendments to parts one and two of the Tax Code of the Russian Federation and some others legislative acts of the Russian Federation, as well as on the invalidation of certain legislative acts (provisions of legislative acts) of the Russian Federation", establishing the chapter "State Duty" of the Code, it is provided that for state registration of rights to real estate and transactions with it from January 1, 2005 will be levy a state fee.
When applying Chapter 26.2 "Simplified taxation system" of the Code, it must be taken into account that when determining the object of taxation, the taxpayer applying the simplified taxation system reduces the income received by the expenses for the acquisition of fixed assets provided for in paragraph 1 of paragraph 1 of Article 346.16 of the Code (subject to the provisions item 3 of the mentioned article). These expenses, in accordance with paragraph 2 of Article 346.16 of the Code, are accepted subject to their compliance with the criteria specified in paragraph 1 of Article 252 of the Code.
In accordance with the Federal Law of November 21, 1996 N 129-FZ "On Accounting", organizations that apply the simplified taxation system keep records of fixed assets and intangible assets in the manner prescribed by the legislation of the Russian Federation on accounting. Thus, the composition and evaluation of fixed assets for determining the costs of their acquisition, taken into account for the purposes of calculating the single tax, are determined by taxpayers in accordance with the above-mentioned Federal Law and the Regulations on accounting"Accounting for fixed assets" PBU 6/01, approved by Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n (hereinafter - PBU 6/01).
Paragraph 8 of PBU 6/01 determines that the initial cost of fixed assets acquired for a fee is the amount of the organization's actual costs for the acquisition, construction and manufacture, with the exception of value added tax and other refundable taxes (except as provided by the legislation of the Russian Federation).
Registration fees, state fees and other similar payments made in connection with the acquisition (receipt) of rights to an item of fixed assets relate to the actual costs of acquiring, constructing and manufacturing fixed assets.
Thus, in the case of the acquisition of a real estate object related to fixed assets, an organization applying a simplified taxation system has the right to include a fee for state registration of rights to it in the initial cost of this object.
At the same time, it should be taken into account that these expenses, in accordance with clause 2 of Article 346.17 of the Code, are accepted after the actual payment of the full cost of the acquired objects. In addition, in accordance with paragraph 1 of paragraph 3 of Article 346.16 of the Code, fixed assets acquired during the period of application of the simplified taxation system are charged to the taxpayer's expenses at the time these fixed assets are put into operation.
Deputy Director
Department of Tax
and customs tariff policy
A.I.IVANEEV
13.10.2004

ARTICLE 346.16. PROCEDURE FOR DETERMINING EXPENSES. TAX CODE OF THE RUSSIAN FEDERATION (TC RF)

Section VIII.1. SPECIAL TAX REGIME

Chapter 26.2. SIMPLIFIED TAXATION SYSTEM

Article 346.16. The procedure for determining costs

1. When determining the object of taxation, the taxpayer reduces the income received by the following expenses:

1) expenses for the acquisition, construction and manufacture of fixed assets (taking into account the provisions of paragraphs 3 and 4 of this article);

(Item 1 as amended by Federal Law No. 101-FZ of July 21, 2005)

2) expenses for the acquisition of intangible assets, as well as the creation of intangible assets by the taxpayer himself (taking into account the provisions of paragraphs 3 and 4 of this article);

(Item 2 as amended by Federal Law No. 101-FZ of July 21, 2005)

3) expenses for the repair of fixed assets (including leased assets);

4) lease (including leasing) payments for leased (including leased) property;

(clause 4 as amended by the Federal Law of December 31, 2002 N 191-FZ)

5) material expenses;

6) labor costs, payment of benefits for temporary disability in accordance with the legislation of the Russian Federation;

(as amended by Federal Law No. 190-FZ of December 31, 2002)

7) expenses for compulsory insurance of employees and property, including insurance premiums 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;

8) the amount of value added tax on paid goods (works, services) purchased by the taxpayer and subject to inclusion in expenses in accordance with this Article and Article 346.17 of this Code;

(Item 8 as amended by Federal Law No. 101-FZ of July 21, 2005)

9) interest paid for the provision of funds (credits, loans) for use, as well as expenses associated with payment for services provided by credit institutions, including those associated with the sale of foreign currency when collecting tax, dues, penalties and fines at the expense of property taxpayer in the manner prescribed by Article 46 of this Code;

(as amended by Federal Law No. 137-FZ of July 27, 2006)

10) expenses for ensuring the fire safety of the taxpayer in accordance with the legislation of the Russian Federation, expenses for property protection services, maintenance of fire and security alarms, expenses for the purchase of fire protection services and other security services;

11) the amounts of customs payments paid when importing goods into customs territory Russian Federation and non-refundable to the taxpayer in accordance with the customs legislation of the Russian Federation;

(clause 11 as amended by the Federal Law of December 31, 2002 N 191-FZ)

12) expenses for the maintenance of official vehicles, as well as expenses for compensation for the use of personal cars and motorcycles for business trips within the limits established by the Government of the Russian Federation;

13) travel expenses, in particular for:

Travel of the employee to the place of business trip and back to the place of permanent work;

Renting a dwelling. Under this item of expenses, the employee's expenses for paying for additional services provided in hotels (with the exception of expenses for services in bars and restaurants, expenses for room service, expenses for the use of recreational and health facilities) are also subject to reimbursement;

Daily allowance or field allowance within the limits approved by the Government of the Russian Federation;

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 channels, other similar structures and other similar payments and fees;

14) payment to a public and (or) private notary for notarization of documents. At the same time, such expenses are accepted within the limits of tariffs approved in the prescribed manner;

15) expenses for accounting, auditing and legal services;

(Item 15 as amended by Federal Law No. 101-FZ of July 21, 2005)

16) publication costs financial statements, as well as the publication and other disclosure of other information, if the legislation of the Russian Federation imposes on the taxpayer the obligation to publish (disclose) them;

17) expenses for stationery;

18) expenses for postal, telephone, telegraph and other similar services, expenses for payment for communication services;

19) expenses associated with the acquisition of the right to use computer programs and databases under agreements with the right holder (under license agreements). These expenses also include expenses for updating computer programs and databases;

21) expenses for the preparation and development of new industries, workshops and units;

22) amounts of taxes and fees paid in accordance with the legislation of the Russian Federation on taxes and fees;

(Item 22 was introduced by Federal Law No. 191-FZ of December 31, 2002)

23) expenses for paying the cost of goods purchased for further sale (reduced by the amount of expenses specified in subparagraph 8 of this paragraph). When selling these goods, the taxpayer has the right to reduce the income from these operations by the amount of expenses directly related to such sale, including the amount of expenses for storage, maintenance and transportation of the goods being sold;

(Item 23 was introduced by Federal Law No. 191-FZ of December 31, 2002, as amended by Federal Law No. 101-FZ of July 21, 2005)

24) expenses for the payment of commissions, agency fees and remuneration under agency contracts;

(Item 24 was introduced by Federal Law No. 101-FZ of July 21, 2005)

25) expenses for the provision of warranty repair and maintenance services;

(Item 25 was introduced by Federal Law No. 101-FZ of July 21, 2005)

26) expenses for confirming the compliance of products or other objects, processes of production, operation, storage, transportation, sale and disposal, performance of work or provision of services with the requirements of technical regulations, the provisions of standards or the terms of contracts;

(Item 26 was introduced by Federal Law No. 101-FZ of July 21, 2005)

27) the costs of conducting (in cases established by the legislation of the Russian Federation) a mandatory assessment in order to control the correctness of paying taxes in the event of a dispute on the calculation of the tax base;

(Item 27 was introduced by Federal Law No. 101-FZ of July 21, 2005)

28) fee for providing information on registered rights;

(Item 28 was introduced by Federal Law No. 101-FZ of July 21, 2005)

29) the cost of paying for the services of specialized organizations for the preparation of documents for cadastral and technical accounting (inventory) of real estate (including documents of title to land plots and documents on surveying land plots);

(Item 29 was introduced by Federal Law No. 101-FZ of July 21, 2005)

30) the cost of paying for the services of specialized organizations for conducting examinations, surveys, issuing opinions and providing other documents, the presence of which is mandatory for obtaining a license (permit) to carry out a specific type of activity;

(Item 30 was introduced by Federal Law No. 101-FZ of July 21, 2005)

31) court costs and arbitration fees;

(Item 31 was introduced by Federal Law No. 101-FZ of July 21, 2005)

32) periodic (current) payments for the use of rights to the results of intellectual activity and means of individualization (in particular, rights arising from patents for inventions, industrial designs and other types of intellectual property);

(Item 32 was introduced by Federal Law No. 101-FZ of July 21, 2005)

33) expenses for the training and retraining of personnel employed by the taxpayer on a contractual basis in the manner prescribed by paragraph 3 of Article 264 of this Code;

(Item 33 was introduced by Federal Law No. 101-FZ of July 21, 2005)

34) expenses in the form of a negative exchange rate difference arising from the revaluation of property in the form of currency values and claims (obligations), the value of which is expressed in foreign currency, including on foreign currency accounts in banks, carried out in connection with a change in the official exchange rate of foreign currency against the ruble of the Russian Federation, established central bank Russian Federation.

(Item 34 was introduced by Federal Law No. 101-FZ of July 21, 2005)

2. Expenses specified in paragraph 1 of this Article shall be accepted subject to their compliance with the criteria specified in paragraph 1 of Article 252 of this Code.

The expenses specified in subparagraphs 5, 6, 7, 9 - 21, 34 of paragraph 1 of this article shall be accepted in relation to the procedure provided for the calculation of corporate income tax by articles 254, 255, 263, 264, 265 and 269 of this Code.

(As amended by the Federal Laws of December 31, 2002 N 191-FZ, of July 21, 2005 N 101-FZ)

3. Expenses for the acquisition (construction, manufacture) of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets are accepted in the following order:

1) in relation to acquired (constructed, manufactured) fixed assets during the period of application of the simplified taxation system - from the moment these fixed assets are put into operation;

2) in relation to intangible assets acquired (created by the taxpayer himself) during the period of application of the simplified taxation system - from the moment this object of intangible assets is accepted for accounting;

3) in relation to acquired (constructed, manufactured) fixed assets, as well as acquired (created by the taxpayer himself) intangible assets before the transition to the simplified taxation system, the cost of fixed assets and intangible assets is included in expenses in the following order:

In relation to fixed assets and intangible assets with a useful life of up to three years inclusive - within one year of applying the simplified taxation system;

In relation to fixed assets and intangible assets with a useful life of three to 15 years inclusive, during the first year of applying the simplified taxation system - 50 percent of the cost, the second year - 30 percent of the cost and the third year - 20 percent of the cost;

With regard to fixed assets and intangible assets with a useful life of more than 15 years - within 10 years of applying the simplified taxation system in equal shares of the cost of fixed assets.

At the same time, during the tax period, expenses are accepted for the reporting periods in equal shares.

If the taxpayer applies the simplified taxation system from the moment of registration with the tax authorities, the cost of fixed assets and intangible assets is taken at the initial cost of this property, determined in the manner prescribed by the legislation on accounting.

If a taxpayer switched to a simplified taxation system from other taxation regimes, the cost of fixed assets and intangible assets is taken into account in the manner prescribed by paragraphs 2.1 and 4 of Article 346.25 of this Code.

The useful life of fixed assets is determined on the basis of the classification of fixed assets included in the classification approved by the Government of the Russian Federation in accordance with Article 258 of this Code. cushioning groups. Useful lives of fixed assets that are not specified in this classification are set by the taxpayer in accordance with the technical specifications or recommendations of manufacturing organizations.

Fixed assets, the rights to which are subject to state registration in accordance with the legislation of the Russian Federation, are accounted for in expenses in accordance with this article from the moment of the documented fact of submission of documents for registration of these rights. This provision regarding the mandatory fulfillment of the condition of documentary confirmation of the fact of filing documents for registration does not apply to fixed assets put into operation before January 31, 1998.

The useful life of intangible assets is determined in accordance with paragraph 2 of Article 258 of this Code.

In the event of the sale (transfer) of acquired (constructed, manufactured, created by the taxpayer himself) fixed assets and intangible assets before the expiration of three years from the date of accounting for the costs of their acquisition (construction, manufacture, creation by the taxpayer himself) as part of expenses in accordance with this Chapter ( in relation to fixed assets and intangible assets with a useful life of more than 15 years - before the expiration of 10 years from the date of their acquisition (construction, manufacture, creation by the taxpayer himself), the taxpayer is obliged to recalculate the tax base for the entire period of use of such fixed assets and intangible assets from the moment they are accounting as part of the cost of acquisition (construction, manufacture, creation by the taxpayer himself) before the date of sale (transfer) subject to the provisions of Chapter 25 of this Code and pay an additional amount of tax and penalties.

(Clause 3 as amended by Federal Law No. 101-FZ of July 21, 2005)

4. Fixed assets and intangible assets for the purposes of this article include fixed assets and intangible assets, which are recognized as depreciable property in accordance with Chapter 25 of this Code.

(Clause 4 was introduced by Federal Law No. 101-FZ of July 21, 2005)

Pages: 267 of 339

• Chapter 5. TAX AUTHORITIES. CUSTOMS. FINANCIAL AUTHORITIES. RESPONSIBILITY OF TAX AUTHORITIES, CUSTOMS AUTHORITIES AND THEIR OFFICIALS
• Chapter 6. BODIES OF THE INTERNAL AFFAIRS. INVESTIGATING AUTHORITIES (as amended by Federal Laws No. 86-FZ of 30.06.2003, No. 404-FZ of 28.12.2010)

Article 346.16 of the Tax Code of the Russian Federation. The procedure for determining costs

1. When determining the object of taxation, the taxpayer reduces the income received by the following expenses:

(Item 2 as amended by Federal Law No. 101-FZ of July 21, 2005)

2.1) acquisition costs exclusive rights on inventions, utility models, industrial designs, programs for electronic computers, databases, topologies of integrated circuits, production secrets (know-how), as well as rights to use the said results of intellectual activity on the basis of license agreement;

(Clause 2.1 was introduced by Federal Law No. 195-FZ of July 19, 2007)

2.2) expenses for patenting and (or) payment for legal services for obtaining legal protection of the results of intellectual activity, including means of individualization;

(Clause 2.2 was introduced by Federal Law No. 195-FZ of July 19, 2007)

2.3) expenses for scientific research and (or) experimental design, recognized as such in accordance with article 262 of this Code;

(Clause 2.3 was introduced by Federal Law No. 195-FZ of 19.07.2007, as amended by Federal Law No. 94-FZ of 25.06.2012)

3) expenses for the repair of fixed assets (including leased assets);

4) lease (including leasing) payments for leased (including leased) property;

(clause 4 as amended by the Federal Law of December 31, 2002 N 191-FZ)

6) expenses for wages , payment of benefits for temporary disability in accordance with the legislation of the Russian Federation;

(as amended by Federal Law No. 190-FZ of December 31, 2002)

7) expenses for all types of compulsory insurance of employees, property and liability, including insurance premiums for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory medical insurance, compulsory social insurance against accidents at work and occupational diseases produced in accordance with the legislation of the Russian Federation;

(as amended by the Federal Laws of 17.05.2007 N 85-FZ, of 22.07.2008 N 155-FZ, of 24.07.2009 N 213-FZ)

8) the amount of value added tax on paid goods (works, services) purchased by the taxpayer and subject to inclusion in expenses in accordance with this article and article 346.17 of this Code;

(Item 8 as amended by Federal Law No. 101-FZ of July 21, 2005)

9) interest paid for the provision of funds (credits, loans) for use, as well as expenses associated with payment for services provided by credit institutions, including those associated with the sale of foreign currency when collecting taxes, fees, penalties and fines at the expense of property taxpayer in the manner prescribed by Article 46 of this Code;

(as amended by Federal Law No. 137-FZ of July 27, 2006)

10) the costs of ensuring the fire safety of the taxpayer in accordance with the legislation of the Russian Federation, the costs of property protection services, the maintenance of fire and security alarms, the costs of acquiring fire protection services and other security services;

11) the amounts of customs payments paid when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, and not subject to return to the taxpayer in accordance with the customs legislation Customs Union and legislation Russian Federation on customs affairs;

(as amended by the Federal Laws of December 31, 2002 N 191-FZ, of November 27, 2010 N 306-FZ)

12) expenses for the maintenance of official vehicles, as well as expenses for compensation for the use of personal cars and motorcycles for business trips within the limits established by the Government of the Russian Federation;

13) travel expenses, in particular for:

employee travel to the place of business trip and back to the place of permanent work;

rental of housing. Under this item of expenses, the employee's expenses for paying additional services provided in hotels (with the exception of expenses for service in bars and restaurants, expenses for room service, expenses for the use of recreational and health facilities);

per diem or field allowance;

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 channels, other similar structures and other similar payments and fees;

14) payment to a public and (or) private notary for notarization of documents. At the same time, such expenses are accepted within the limits of tariffs approved in the prescribed manner;

15) expenses for accounting, auditing and legal services;

(Item 15 as amended by Federal Law No. 101-FZ of July 21, 2005)

16) expenses for the publication of accounting (financial) statements, as well as for the publication and other disclosure of other information, if the legislation of the Russian Federation imposes on the taxpayer the obligation to publish (disclose) them;

(As amended by Federal Law No. 97-FZ of June 29, 2012)

17) expenses for stationery;

18) expenses for postal, telephone, telegraph and other similar services, expenses for payment for communication services;

19) expenses associated with the acquisition of the right to use computer programs and databases under agreements with the right holder (according to license agreements). These expenses also include expenses for updating computer programs and databases;

21) expenses for the preparation and development of new industries, workshops and units;

22) the amounts of taxes and fees paid in accordance with the legislation on taxes and fees, with the exception of the tax paid in accordance with this Chapter and the value added tax paid to the budget in accordance with paragraph 5 of article 173 of this Code;

(clause 22 as amended by the Federal Law of 04/06/2015 N 84-FZ)

23) expenses for paying the cost of goods purchased for further sale (reduced by the amount of expenses specified in subparagraph 8 of this paragraph), as well as the costs associated with the acquisition and sale of these goods, including the costs of storage, maintenance and transportation goods;

(Item 23 as amended by Federal Law No. 85-FZ of May 17, 2007)

24) expenses for the payment of commissions, agency fees and remuneration under agency contracts;

(Item 24 was introduced by Federal Law No. 101-FZ of July 21, 2005)

25) expenses for the provision of warranty repair and maintenance services;

(Item 25 was introduced by Federal Law No. 101-FZ of July 21, 2005)

26) expenses for confirmation of compliance products or other objects, processes of production, operation, storage, transportation, sale and disposal, performance of work or provision of services to the requirements of technical regulations, the provisions of standards or the terms of contracts;

(Item 26 was introduced by Federal Law No. 101-FZ of July 21, 2005)

27) expenses for conducting (in cases established by legislation Russian Federation) mandatory assessment in order to control the correctness of tax payment in the event of a dispute on the calculation of the tax base;

(Item 27 was introduced by Federal Law No. 101-FZ of July 21, 2005)

28) fee for providing information on registered rights;

(Item 28 was introduced by Federal Law No. 101-FZ of July 21, 2005)

29) the cost of paying for the services of specialized organizations for the preparation of documents for cadastral and technical accounting (inventory) of real estate (including documents of title to land plots and documents on surveying land plots);

(Item 29 was introduced by Federal Law No. 101-FZ of July 21, 2005)

30) the cost of paying for the services of specialized organizations for conducting examinations, surveys, issuing opinions and providing other documents, the presence of which is mandatory for obtaining a license (permit) to carry out a specific type of activity;

(Item 30 was introduced by Federal Law No. 101-FZ of July 21, 2005)

31) court costs and arbitration fees;

(Item 31 was introduced by Federal Law No. 101-FZ of July 21, 2005)

32) periodic (current) payments for the use of rights to the results of intellectual activity and rights to means of individualization (in particular, rights arising from patents for inventions, utility models, industrial designs);

(clause 32 as amended by the Federal Law of November 23, 2015 N 322-FZ)

32.1) entrance, membership and target fees paid in accordance with the Federal Law of December 1, 2007 N 315-FZ "On Self-Regulatory Organizations";

(Item 32.1 was introduced by Federal Law No. 395-FZ of December 28, 2010)

33) expenses for conducting an independent assessment of qualifications for compliance with qualification requirements, training and retraining of personnel on the taxpayer’s staff, on a contractual basis in the manner prescribed paragraph 3 of article 264 of this Code;

(Item 33 was introduced by Federal Law No. 101-FZ of July 21, 2005; as amended by Federal Law No. 251-FZ of July 3, 2016)

35) expenses for maintenance of cash registers;

(Item 35 was introduced by Federal Law No. 85-FZ of May 17, 2007)

36) expenses for the removal of municipal solid waste;

(Item 36 was introduced by Federal Law No. 85-FZ of May 17, 2007)

37) the amount of payment on account of compensation for damage caused by automobile roads common use of federal significance by vehicles with a permitted maximum mass of more than 12 tons, registered in the register Vehicle payment systems.

Paragraphs two - three became invalid from January 1, 2019. - Federal Law No. 249-FZ of July 3, 2016 (as amended on September 30, 2017);

(Item 37 was introduced by Federal Law No. 249-FZ of July 3, 2016)

38) mandatory contributions(contributions) of developers in compensation fund, formed in accordance with the Federal Law of July 29, 2017 N 218-FZ "On a public law company for the protection of the rights of citizens - participants in shared construction in the event of insolvency (bankruptcy) of developers and on amendments to certain legislative acts of the Russian Federation".

(Item 38 was introduced by Federal Law No. 342-FZ of November 27, 2017)

(as amended by Federal Laws of December 31, 2002 N 191-FZ, of July 21, 2005 N 101-FZ, of May 17, 2007 N 85-FZ, of November 27, 2017 N 342-FZ)

3. Expenses for the acquisition (construction, manufacture) of fixed assets, for completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets are accepted in the following order:

1) in respect of expenses for the acquisition (construction, manufacture) of fixed assets during the period of application of the simplified taxation system, as well as expenses for completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets produced in the specified period - from the moment these fixed assets are put into operation into operation;

(Item 1 as amended by Federal Law No. 85-FZ of May 17, 2007)

2) in relation to acquired (created by the taxpayer himself) intangible assets during the period of application of the simplified taxation system - from the moment these intangible assets are accepted for accounting;

(as amended by Federal Law No. 155-FZ of July 22, 2008)

3) in relation to acquired (constructed, manufactured) fixed assets, as well as acquired (created by the taxpayer himself) intangible assets before the transition to the simplified taxation system, the cost of fixed assets and intangible assets is included in expenses in the following order:

in relation to fixed assets and intangible assets with a useful life of up to three years inclusive - during the first calendar year of applying the simplified taxation system;

(as amended by Federal Law No. 85-FZ of May 17, 2007)

in relation to fixed assets and intangible assets with a useful life of three to 15 years inclusive, during the first calendar year of applying the simplified taxation system - 50 percent of the cost, the second calendar year - 30 percent of the cost and the third calendar year - 20 percent of the cost;

(as amended by Federal Law No. 85-FZ of May 17, 2007)

in relation to fixed assets and intangible assets with a useful life of more than 15 years - during the first 10 years of applying the simplified taxation system in equal shares of the cost of fixed assets.

(as amended by Federal Law No. 85-FZ of May 17, 2007)

If the taxpayer applies the simplified taxation system from the moment of registration with the tax authorities, the cost fixed assets and intangible assets is accepted at the initial cost of this property, determined in the manner prescribed by legislation about accounting.

If the taxpayer switched to the simplified taxation system from other taxation regimes, the cost of fixed assets and intangible assets is taken into account in the manner established paragraphs 2.1 and 4 articles 346.25 of this Code.

The useful life of fixed assets is determined on the basis of the approved by the Government of the Russian Federation in accordance with article 258 of this Code for the classification of fixed assets included in depreciation groups. Useful lives of fixed assets that are not specified in this classification are set by the taxpayer in accordance with the technical specifications or recommendations of manufacturing organizations.

Fixed assets, the rights to which are subject to state registration in accordance with the legislation of the Russian Federation, are accounted for in expenses in accordance with this article from the moment of the documented fact of submission of documents for registration of these rights. This provision regarding the mandatory fulfillment of the condition of documentary confirmation of the fact of filing documents for registration does not apply to fixed assets put into operation before January 31, 1998.

The useful life of intangible assets is determined in accordance with paragraph 2 of article 258 of this Code.

In case of sale (transfer) of acquired (constructed, manufactured, created by the taxpayer) fixed assets and intangible assets before the expiration of three years from the date of accounting for the costs of their acquisition (construction, manufacture, completion, additional equipment, reconstruction, modernization and technical re-equipment, as well as creation by the taxpayer himself) as part of expenses in accordance with this chapter (in relation to fixed assets and intangible assets with a useful life of more than 15 years - before the expiration of 10 years from the date of their acquisition (construction, manufacture, creation by the taxpayer himself), the taxpayer is obliged to recalculate the tax base for the entire period of use of such fixed assets and intangible assets from the moment they are included in the cost of acquisition (construction, manufacture, completion, additional equipment, reconstruction, modernization and technical re-equipment, as well as the creation by the taxpayer) until the date of sale ( transmission) subject to the provisions

Are there any features of the application of the simplified tax system in the service sector?

Organizations and entrepreneurs engaged in the provision of various services, according to tax code entitled to apply the simplified taxation regime. The Tax Code of the Russian Federation does not provide for a special procedure for paying taxes for organizations and individual entrepreneurs providing services to the public. This means that such organizations and enterprises apply general order taxation. So, is it possible to provide any services, while applying a simplified taxation system, or are there any restrictions on the types of activities? There are some restrictions. They relate to notarial services and the services of lawyers. Notaries and lawyers engaged in private practice are not entitled to apply the “simplification”. However, the use of the simplified tax system in the provision of legal services by persons who are not lawyers and notaries is not prohibited. What to do if the organization simultaneously provides services to both individuals and legal entities? In this case, the organization can apply two tax regime. In relation to services provided to individuals, a single tax on imputed income (UTII) in relation to retail. In relation to services provided to legal entities - USN. At the same time, accounting must be kept separately - two independent tax bases are formed. Depending on the nature, type of service, the cost of its cost, entrepreneurs and organizations choose the object of taxation:

• income;
• income minus expenses (expenses of the USN list in Article 346.16 of the Tax Code of the Russian Federation).

Is the amount of the sales tax taken into account as an expense under the simplified tax system?

The Tax Code contains a list that determines the costs of the simplified tax system. This closed list includes the amounts by which the taxpayer has the right to reduce their income before paying tax on them. The amounts of taxes and fees paid on the basis of the law, except for VAT, are included in this list. Therefore, if an organization or an entrepreneur uses the simplified tax system according to the “income minus expenses” scheme, then they have the right to take into account the amount sales tax as an expense, and thereby reduce its taxable base.

Can an individual entrepreneur consider payment under commission agreements as expenses?

Under the contract of commission, the attorney performs on behalf of the principal and at his expense actions of legal significance. If this happens in connection with entrepreneurial activity, then the attorney receives remuneration for this (unless otherwise specified in the contract). If an individual entrepreneur chooses a simplified taxation system based on the “income minus expenses” principle, then he has the right to reduce his taxable income by the amount of remuneration under commission agreements. Since such expenses are included in the list USN expenses given in Article 346.16 of the Tax Code of the Russian Federation. At the same time, they must be substantiated and documented.

Is it possible for a company located on the simplified tax system to take into account the cost of training an employee as an expense if this employee has not received a diploma?

In Art. 346 of the Tax Code of the Russian Federation there is a list of expenses that a company can deduct from the taxable amount if it applies the simplified tax system under the income minus expenses scheme. In order to be deducted from income, expenses must meet certain criteria, in particular, be documented and economically feasible. Art. 346 of the Tax Code of the Russian Federation, point 16 in subparagraph 33 of paragraph 1 provides for the costs of training and retraining, that is, for training employees who are on the staff of the taxpaying company. Such costs are included in tax reporting firms in a manner similar to accounting for corporate income tax expenses. The rate governing income tax includes the conditions that must be met in order to offset the cost of training employees as part of the company's expenses. So, in order to deduct these expenses for taxation, you need to:

• the employee was trained in the Russian educational institution licensed, or in a foreign institution that has the appropriate status;
• a trainee who worked in the company on the basis of an employment contract;
• or a company can train a person who does not work for it, but who has concluded an agreement under which he undertakes, after the training paid for by the organization, to work officially in this company for at least a year.