Rate 0 for newly registered IP. Tax holidays for individual entrepreneurs or who can apply the zero rate on the simplified tax system? How is the SIT tax rate determined?

“Vacations” is a good word, but “tax holidays” is even better. This word promises a period free from study or activity, and in relation to businessmen - a temporary exemption from the tax burden. That's just the holidays, in their classical sense, are given to those who are already tired of studying or the works of the righteous, and tax holidays are provided to beginners who have just passed state registration.

They discussed tax holidays quite widely, they were also mentioned by the President in. Expectations from their introduction were serious, so we even advised our users to postpone the state registration of LLCs and individual entrepreneurs until there is clarity on this issue.

Who can get tax holidays?

However, the much anticipated law did not become a New Year's gift to potential businessmen. Firstly, it turned out that tax holidays are provided only for newly registered individual entrepreneurs, and they were not introduced for LLCs for a reason that is surprising for business, but completely understandable for bureaucrats. Officials simply did not find mechanisms to prevent the mass registration of new companies for the purpose of zero taxation.

IP registration is carried out according to the TIN of an individual, which does not change throughout his life, so it is easy to track those who have deregistered and registered again in order to fall under the tax holidays. But closing a working company and opening a new one, which will fall under tax holidays, is easy, because organizations have different TINs. Thoughts were expressed to link the possibility of registering one "preferential company" to specific founders, but they did not have time to develop an appropriate mechanism or did not want to.

So, we repeat, tax holidays are provided only for newly registered individual entrepreneurs. Entrepreneurs already operating at the time of entry into force of the regional law, tax holidays do not apply.

Secondly, the federal law did not introduce tax holidays on the entire territory of the Russian Federation, but only gave the regions the right to introduce them at home. The regions were in no hurry to do this, so as not to lose the expected tax revenues from new IP. The estimated "shortage" of taxes due to the proposed benefits in Russia as a whole is 250 billion rubles. As part of state budget not much, but for some regional budgets even 1-2 billion rubles is a serious amount. Although, it would seem, what difference does it make - after all, tax holidays do not reduce existing tax revenues, but enable residents of the regions to open new businesses, get on their feet and then replenish the treasury. But still, a significant part of the regions introduced zero taxation on their territory for new entrepreneurs.

Thirdly, tax holidays apply to certain types of activities in production, services and scientific activity. Trade is not subject to tax holidays! Each region establishes for itself specific types of activities, indicating the OKVED code, to which this benefit will apply. In addition, local laws may establish other restrictions and requirements for IP "on vacation".

Fourthly, only individual entrepreneurs who have chosen the STS and PSN modes can receive tax holidays. This benefit does not apply to the imputed regime and to the OSNO.

Fifth, although the validity of regional laws on tax holidays is set until the end of 2020, a particular individual entrepreneur can receive them for a maximum of 2 years (the law refers to this as a tax period). Regarding the tax period, you also need to know the following: it is considered the year in which the IP was registered. For example, the law on tax holidays in the Krasnodar Territory came into force on May 8, 2015, which means that an entrepreneur who registered after this date can work at a zero rate until the end of this year plus the next year, that is, less than two years.

In total, only individual entrepreneurs who meet the following requirements can receive a zero tax rate for a period of up to two years:

for the first time passed the state registration as an individual entrepreneur after the entry into force of the regional law on tax holidays;
intending to carry out activities from the list given in the regional law;
who have chosen tax regime USN or PSN and switched to a zero rate immediately after registration.

For the convenience of paying taxes and insurance premiums, we recommend opening a current account. Moreover, now many banks offer profitable terms opening and maintaining a current account.

What other requirements must be met by individual entrepreneurs operating in the tax holiday regime?

On this, the list of requirements for beneficiaries is not exhausted, the individual entrepreneurs “on vacation” will be monitored, and in case of violations, they will be deprived of the possibility of using this benefit.

The share of income received by an individual entrepreneur from the types of activities for which tax holidays have been introduced must be at least 70% of all income. If an entrepreneur combined “preferential” activities with others, for example, production and trade, and received less than 70% of income from a preferential type of activity, then all his income will be taxed at regular rate- 6%. An individual entrepreneur who has issued various patents for different types activities, including those that are not in the regional law, will have to keep separate records of income.

Local tax holiday laws may set their own income limit for those working on the simplified tax system. So, in 2018, the limit for simplified people is set, in the general case, as 150 million rubles. Regions can reduce this limit, but no more than 10 times. There are also limitations regarding employees. Moscow entrepreneurs, for example, will be able to hire no more than 15 people, and not only on the PSN, but also on the simplified tax system (according to general rule, on a simplified system, you can have up to 100 employees).

For the payment of insurance premiums for themselves and for employees of individual entrepreneurs operating in the tax holiday regime, they do not have any benefits. The entrepreneur's contributions for himself in 2018 amount to at least 32,385 rubles, and they must be transferred even if there is no income from the business.

The database of regional laws on the introduction of a zero tax rate for new entrepreneurs is often updated, in addition, each of them has its own validity period. Up-to-date texts can be found on the website of the Ministry of Finance or in legal reference systems. In addition, you can find out all the details about the zero rate at the IFTS at the place of registration.

tax code RF subject laws Russian Federation can be installed tax rate on tax paid in connection with the application of a patent tax system taxation, in the amount of 0 percent for individual entrepreneurs, registered for the first time after the entry into force of these laws and carrying out entrepreneurial activities in the industrial, social and (or) scientific fields, as well as in the field of household services population.

Specified individual entrepreneurs have the right to apply a tax rate of 0 percent from the date of their state registration as an individual entrepreneur continuously no more than two tax periods within two calendar years.

According to paragraphs 1 and 2 of Article 346.49 of the Tax Code of the Russian Federation, a calendar year is recognized as a tax period under the patent taxation system. However, if on the basis of paragraph 5 of Article 346.45 of the Tax Code of the Russian Federation a patent is issued for a period of less than a calendar year, the period for which the patent was issued is recognized as a tax period.

Paragraph 5 of Article 346.45 of the Tax Code of the Russian Federation establishes that a patent is issued at the choice of an individual entrepreneur for a period of one to twelve months inclusive within a calendar year on the basis of an application submitted by an individual entrepreneur in tax authority not later than 10 days before the start of applying the patent system of taxation.

In connection with the emerging issues regarding the application of the tax rate of 0 percent by taxpayers of the patent taxation system, the following should be borne in mind.

1. If, for example, an individual was first registered as an individual entrepreneur on July 15, 2015 and from that date to December 15, 2015, he applied for one of the types entrepreneurial activity patent taxation system with a tax rate of 0 percent and during this tax period he did not receive other patents for this type of entrepreneurial activity with an expiration date of December 31, 2015, then a new patent can be issued to this individual entrepreneur with a start date from January 1, 2016.

For the period from December 16 to December 31, 2015, if an individual entrepreneur has not ceased business activities and has not withdrawn from registration as an individual entrepreneur, he is obliged to calculate taxes in accordance with the general taxation regime (or the simplified taxation system, if a corresponding notification was submitted).

At the same time, if the specified individual entrepreneur, for example, from February 7, 2016 switched from the general regime (or from the simplified taxation system) to patent system taxation, he is not entitled to apply a tax rate of 0 percent, since he violated the principle of the continuity of the application of the patent system of taxation during two tax periods.

2. If, in accordance with the law of a constituent entity of the Russian Federation, a tax rate of 0 percent has been in force since 2015, and an individual was first registered as an individual entrepreneur from July 15, 2015 and from that date to December 31, 2015, he applied common mode taxation system (or a simplified taxation system), and from January 1, 2016 switched to a patent taxation system, he is entitled to apply a tax rate of 0 percent during the 2016 calendar year, subject to the principle of continuity of application of the patent taxation system during this calendar year and other restrictions, established by Chapter 26.5 of the Tax Code of the Russian Federation.

3. If a newly registered individual entrepreneur combines the application of the patent taxation system and the simplified taxation system, then he has the right to apply tax rates of 0 percent, established in accordance with chapters 26.2 and 26.5 of the Tax Code of the Russian Federation, for the types of business activities in respect of which such tax rates.

4. In accordance with the amendments made to Chapters 26.2 and 26.5 of the Tax Code of the Russian Federation by Laws No. 477-FZ of December 29, 2014 “On Amendments to Part Two of the Tax Code of the Russian Federation” and No. 232-FZ of July 13, 2015, the constituent entities of the Russian Federation received the right to introduce a tax rate of 0 percent under the simplified taxation system and the patent system of taxation in relation to entrepreneurial activities in the field of personal services to the population from January 1, 2016.

If an individual is first registered as an individual entrepreneur in 2015 and applies the patent system of taxation in relation to household services for which a tax rate of 0 percent has been introduced by the law of a constituent entity of the Russian Federation since January 1, 2016, this taxpayer cannot be recognized individual registered as an individual entrepreneur for the first time in order to apply from January 1, 2016 a tax rate of 0 percent in relation to personal services to the population. Such a right in relation to entrepreneurial activities for the provision of personal services to the population has individual entrepreneurs, first registered from January 1, 2016.

Tax rate under the patent system of taxation used to calculate the cost of a patent for IP. In what legal acts is it established and how is it used in practice?

What is the tax rate for PSN?

This indicator is used to calculate the tax paid under the patent taxation system (to determine the cost of a patent). Along with the rate, when calculating the amount of tax on the SIT, indicators such as the expected profitability by type of activity and the duration of the patent are also considered.

The formula for calculating the value of a patent looks like this:

((PD × ST) / 12) × SD,

PD - estimated profitability in rubles;

CT is the PSN tax rate as a percentage;

SD is the duration of the patent in months.

The PD indicator in all cases is determined on the basis of the data reflected in the regulatory legal acts of the constituent entity of the Russian Federation in which the entrepreneur is registered as a PIT payer. The ST indicator is set by the Tax Code of the Russian Federation at 6%, but the regions have the right to change this rate in the manner prescribed by the provisions of Art. 346.50 of the Tax Code of the Russian Federation, up to the establishment of a zero rate. The SD indicator can be from 1 to 12 months, the patent user determines it independently.

Obviously, if an individual entrepreneur buys a patent for 12 months, then the formula is greatly simplified - to the following form:

Let us consider the provisions of the legislation of the Russian Federation, in accordance with which the size of the rate for PSN is determined, in more detail.

How is the SIT tax rate determined?

In the general case, the SIT rate is 6% (clause 1, article 346.50 of the Tax Code of the Russian Federation). The authorities of the Republic of Crimea and Sevastopol, which has the status of a city of federal significance, may reduce the indicator in question:

up to 0% - for the period from 2015 to 2016;
up to 4% - for the period from 2017 to 2021.

If the RLA issued by the authorities of the Republic of Kazakhstan or Sevastopol once set a reduced rate, then it cannot be increased from the moment the application begins until the end of the specified periods.

It should be noted that the authorities of the Crimean regions have already adopted legal acts that reduce the size of the SIT rate. So, in accordance with Art. 2 of the Law of the Republic of Crimea “On setting the PSN rate” dated December 29, 2014 No. 62-ZRK / 2014, Crimean entrepreneurs working on the PSN in 2015-2016. may pay tax at the rate of 1%. A similar rate is set by Art. 3.1 of the law of the city of Sevastopol "On the patent system" dated August 14, 2014 No. 57-3С - also for 2015 and 2016.

The subjects of the Russian Federation have the right to accept legal acts, according to which the SIT rate can be set at 0% for individual entrepreneurs who registered for the first time after the entry into force of these legal acts and carry out activities in industry, social, scientific spheres or in the provision of personal services to citizens (clause 3 of Art. 346.50 of the Tax Code of the Russian Federation). However, individual entrepreneurs can use the preference in question for no more than 2 tax periods within 2 years.

Specific lists of activities, the engagement of which gives an individual entrepreneur the right to use the zero rate for PSN (in industry, social, scientific spheres and in the field of providing household services to citizens) are established by the laws of the constituent entities of the Russian Federation, taking into account the provisions of paragraph 2 and subpara. 2 p. 8 Art. 346.43 of the Tax Code of the Russian Federation.

An individual entrepreneur must keep separate records of income for types of activities that fall under the zero rate, and for those lines of business that are subject to a SIT rate of 6% or corresponding to other taxation systems.

The subjects of the Russian Federation have the right to establish restrictions on the use of individual entrepreneurs by the opportunity to work at a zero rate. Such restrictions may be:

average staff size;
the limiting amount of income calculated on the basis of the provisions of Art. 249 of the Tax Code of the Russian Federation.

If an individual entrepreneur violates the norms of federal and regional legislation governing the application of a zero rate on SIT, then he loses the right to use the corresponding preference. As a result, the individual entrepreneur will be obliged to recalculate taxes at a rate of 6% or, if he works in the Crimea, at a rate of 1% and pay them to the budget for the period in which violations of the relevant norms are committed.

Let us study how the SIT rate as an element of the tax can be applied in its calculation in practice.

Example of application of the SIT rate

Let's pretend that:

we have been doing business in St. Petersburg since 2015;
our field of activity is cargo transportation;
at our disposal - 2 Sobol cars;
2 people work for us;
we want to acquire a patent for a period of 3 months.

Above, we considered the formula for calculating the cost of PSN.

The first indicator that we need is the estimated return on transport services, for the provision of which 2 trucks are involved. This indicator is determined using the information recorded in the regional regulatory legal acts. In this case, in the law of St. Petersburg "On the introduction of PSN" dated October 30, 2013 No. 551-98.

In the line with serial number 10 of the table in Art. 1 of Law No. 551-98 defines the expected profitability in the field of cargo transportation per 1 vehicle- it is 800,000 rubles. in year. We agreed that we have 2 trucks. Therefore, the total estimated profitability of our business is 1,600,000 rubles. in year.

Law No. 551-98 does not establish criteria for determining the cost of a patent depending on the average number of employees (the subjects of the Russian Federation have a fundamental opportunity to establish them - by virtue of the norms of subparagraph 3, paragraph 8, article 346.43 of the Tax Code of the Russian Federation), therefore the fact that we have 2 employees, it doesn't matter in terms of calculating the price of a patent.

Now we determine the rate of PSN. The authorities of St. Petersburg allow individual entrepreneurs from 2016 to 2021 to apply a zero rate for the relevant tax (but for no more than 2 tax periods within 2 years) while meeting a number of criteria established by paragraph 1 of Art. 1-1 of Law No. 551-98:

the taxpayer must be registered as a PSN for the first time after the entry into force of Art. 1-1 of law No. 551-98;
An individual entrepreneur must carry out the activities listed in the table of Art. 1 of law No. 551-98 under serial numbers 1, 2, 2.1, 16, 21, 23, from 52 to 54, and also 65;
The number of staff of the IP should not exceed 15 employees.

Our business could qualify for the zero SIT rate if, firstly, it was registered in 2016, and secondly, if among the indicated serial numbers by type of activity was the one that corresponds to cargo transportation, namely, the 10th. This is not the case, which is why we pay tax at the federal rate of 6%.

The cost of a 3-month patent in our case will be 24,000 rubles:

(1,600,000 × 6%) / 12 × 3.

Results

The tax rate is an integral element of any tax, including that paid by entrepreneurs who operate under the patent system. The PST rate is set by the Tax Code of the Russian Federation, but can be changed by the provisions of regional legal acts in the manner prescribed by Art. 346.50 of the Tax Code of the Russian Federation. Along with the rate, when calculating the tax on the SIT, indicators such as the value of the base yield (set only by regional regulatory legal acts) and the patent validity period (ranges from 1 to 12 months, determined by the entrepreneur) are used.

Read more about other nuances of doing business under the patent system in the articles:

Expert opinion

Andrey Leroux

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

Tax holidays are legal certain way incentives for small businesses, which began its operation in 2015 in pursuance of Federal Law No. 477 “On Amendments and Additions to the Tax Code of the Russian Federation” dated December 16, 2014.

As a measure to reduce tax burden may be:

exemption from income tax;
reduction of rates for certain types of taxation within a specified period;
a combination of exemptions and rate cuts at regular intervals.

The deadline for the introduction of tax holidays is set at the regional level. For example, in 2015 they were introduced in the Moscow and Pskov regions, in 2016 - in Perm, in 2017 - in the Bryansk region and the Kabardino-Balkarian Republic. In total, starting from 2015, tax holidays have been introduced in 81 regions. For 2019, it is planned to introduce vacations in the Republic of Crimea, Tatarstan and Sevastopol.

The subjects of the Russian Federation received the right to establish tax holidays for individual entrepreneurs in the form of a 0% tax rate. This benefit will be provided during 2015-2020 under the following conditions:

1) Only first-time registered IP can apply tax holidays. That is, if you are already an existing individual entrepreneur, deregister with the tax office and register an individual entrepreneur again, you still do not have the right to apply a preferential rate.

They can also use individual entrepreneurs who, within 2 years from the date of registration, switched to the simplified tax system or a patent.

2) Activities should be carried out in the industrial, social and scientific spheres. The share of income in such activities must be at least 70% of the total income.

4) The right to tax holidays (rate 0%) is given only for the first 2 years of activity.

5) The constituent entities of the Russian Federation, at their own discretion, may introduce additional restrictions, for example, limiting the maximum amount of income from sales and limiting the average number of employees.

For persons on a patent (PSN)

An important point: self-employed citizens were allowed to apply the patent taxation system. That is, an individual who does not have employees can work on a patent without registering an individual entrepreneur with a tax office. This category of taxpayers can obtain a patent in a simplified manner.

Self-employed citizens can apply for a patent, which will be valid from the beginning of the next year, not earlier than December 1 of the previous calendar year.

In general, for all taxpayers, the SIT increased the tax payment deadline:

- - If a patent is obtained for a period of up to 6 months, then the tax in full will need to be paid no later than the expiration of the patent, while currently the tax is paid no later than 25 days after the start of the patent.
  - If a patent is obtained for a period of 6 to 12 months, then 1/3 of the tax amount will have to be paid 90 days after the start of the patent, while now this period is 25 days.
  - The remaining 2/3 of the amount of tax must be paid no later than the expiration of the patent (in the usual manner, this period is - no later than 30 days before the expiration of the patent).

Small Business Benefits

According to the government decree No. 98-r dated January 27, 2015, a number of measures are provided to support small and medium-sized businesses, namely:

1) For the simplified tax system: granting the right to subjects of the Russian Federation to reduce the tax rate from 6% to 1% for taxpayers of the simplified tax system "income".

2) For PSN: the list of permitted activities on PSN has been expanded.

3) For PSN: granting the right to subjects of the Russian Federation to reduce maximum size potential annual income who can receive an individual entrepreneur in the course of his activities (from 1 million rubles to 500,000 rubles)

4) For UTII: granting the right to subjects of the Russian Federation to reduce the tax rate from 15% to 7.5%

5) Increase in 2 times the marginal values of revenue from the sale of goods and services for classifying economic entities as small and medium-sized businesses:

For micro-enterprises - from 60 to 12 million rubles

For small businesses - from 400 to 800 million rubles

For medium enterprises - from 1 to 2 billion rubles.

The Tax Code of the Russian Federation provides for the possibility for individual entrepreneurs applying PST to apply a tax rate of 0 percent from the date of their state registration continuously for no more than two tax periods within two calendar years.

The letter from the Russian Ministry of Finance explains, in particular, the legitimacy of applying the 0 percent rate, subject to the "continuity" principle. So, for example, in the case of obtaining the first patent from April 15 to December 15, 2015 (using the 0 percent tax rate), and the second patent from January 1, 2016, the application of the preferential rate will be illegal. At the same time, in the period from December 16 to December 31, 2015, an individual entrepreneur is obliged to calculate taxes in accordance with the general taxation regime (or STS).

It is also noted that if it was first registered as an individual entrepreneur in 2015 and applies the PSN in relation to household services to the population, for which the law of the constituent entity of the Russian Federation introduced 0 percent from January 1, 2016, this one cannot be recognized as "registered for the first time" and apply from January 1, 2016, a preferential tax rate. Individual entrepreneurs registered for the first time since January 1, 2016 have such a right in relation to entrepreneurial activities for the provision of personal services to the population.

Question: On the application by newly registered individual entrepreneurs of the rate of 0 percent on taxes paid in connection with the application of PSN and STS.

Answer:

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

LETTER

The Department of Tax and Customs Policy has considered the letter on the procedure for applying the patent system of taxation and, based on the questions contained in the letter, informs.

In accordance with paragraph 3 of Article 346.50 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), the laws of the constituent entities of the Russian Federation may establish a tax rate for tax paid in connection with the application of the patent tax system of taxation in the amount of 0 percent for individual entrepreneurs registered for the first time after entry into force. by virtue of these laws and carrying out entrepreneurial activities in the industrial, social and (or) scientific spheres, as well as in the field of personal services to the population.

These individual entrepreneurs are entitled to apply a tax rate of 0 percent from the date of their state registration as an individual entrepreneur continuously for no more than two tax periods within two calendar years.

According to paragraphs 1 and 2 of Article 346.49 of the Code, a calendar year is recognized as a tax period under the patent taxation system. However, if on the basis of paragraph 5 of Article 346.45 of the Code a patent is issued for a period of less than a calendar year, the period for which the patent was issued is recognized as a tax period.

Paragraph 5 of Article 346.45 of the Code establishes that a patent is issued at the choice of an individual entrepreneur for a period of one to twelve months inclusive within a calendar year on the basis of an application submitted by an individual entrepreneur to the tax authority no later than 10 days before he starts applying the patent taxation system .

In connection with the emerging issues regarding the application of the tax rate of 0 percent by taxpayers of the patent taxation system, the following should be borne in mind.

1. If, for example, an individual was first registered as an individual entrepreneur from April 15, 2015, and from that date to December 15, 2015, he applied the patent taxation system with a tax rate of 0 percent for one of the types of entrepreneurial activity and during this tax period, he did not receive other patents for this type of entrepreneurial activity with the expiration date of December 31, 2015, then a new patent can be issued to this individual entrepreneur with a start date of January 1, 2016.

At the same time, if the specified individual entrepreneur, for example, from February 7, 2016 switched from the general regime (or from the simplified taxation system) to the patent taxation system, he is not entitled to apply a tax rate of 0 percent, since he violated the continuity principle application of the patent system of taxation during two tax periods.

2. If, in accordance with the law of a constituent entity of the Russian Federation, a tax rate of 0 percent has been in force since 2015, and an individual was first registered as an individual entrepreneur from April 15, 2015, and from that date to December 31, 2015, he applied the general regime taxation system (or a simplified taxation system), and from January 1, 2016 switched to the patent taxation system, he is entitled to apply a tax rate of 0 percent during the 2016 calendar year, subject to the principle of continuity of application of the patent taxation system during this calendar year and other restrictions established by Chapter 26.5 of the Code.

3. If a newly registered individual entrepreneur combines the application of the patent system of taxation and the simplified system of taxation, then he has the right to apply tax rates in the amount of 0 percent, established in accordance with Chapters 26.2 and 26.5 of the Code, for the types of business activities in respect of which such tax rates apply .

4. In accordance with the changes made to chapters 26.2 and 26.5 of the Code federal laws dated 29.12.2014 N 477-FZ "On Amendments to Part Two of the Tax Code of the Russian Federation" and dated 13.07.2015 N 232-FZ "On Amendments to Article 12 of Part One and Part Two of the Tax Code of the Russian Federation" subjects of the Russian Federation received the right to introduce a tax rate of 0 percent under the simplified taxation system and the patent system of taxation in relation to entrepreneurial activities in the industrial, social and scientific fields - from January 1, 2015, in the field of personal services to the population - from January 1, 2016.

Therefore, if an individual is first registered as an individual entrepreneur in 2015 and applies the patent system of taxation in relation to household services for which a tax rate of 0 percent has been introduced by the law of a constituent entity of the Russian Federation since January 1, 2016, this taxpayer cannot be recognized as an individual registered for the first time as an individual entrepreneur for the purpose of applying from January 1, 2016 a tax rate of 0 percent in relation to personal services to the population. Such a right in relation to entrepreneurial activities for the provision of personal services to the population has individual entrepreneurs, first registered from January 1, 2016.

Department Director