On The Simplified System Of Taxation, Accounting And Reporting For Small Businesses

Original Language Title: Об упрощенной системе налогообложения, учета и отчетности для субъектов малого предпринимательства

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102038928

Expired-the Federal law dated 24.07.2002 N 104-FZ (January 1, 2003 year) RUSSIAN FEDERATION federal law on the simplified system of taxation, accounting and reporting for small businesses adopted by the State Duma December 8, 1995 year approved by the Federation Council of the year December 20, 1995 (as amended by federal law from 31.12.2001 N 198-FZ) this federal law defines the legal framework for the introduction and application of the simplified system of taxation , accounting and reporting for small businesses-legal entities (hereinafter referred to as the Organization) and natural persons carrying out business activity without establishment of legal entity (hereinafter referred to as the individual entrepreneurs).
Article 1. General provisions 1. The simplified system of taxation, accounting and reporting for small businesses-organizations and individual entrepreneurs is used along with the earlier system of taxation, accounting and reporting, provided for by the legislation of the Russian Federation.
The right to choose the system of taxation, accounting and reporting, including the transition to the simplified system or reverting to the earlier system of small business subjects is provided on a voluntary basis in accordance with the procedure stipulated by this federal law.
2. the application of the simplified system of taxation, accounting and reporting organizations falling under this federal law, provides for the replacement of the payment of the totality of established by the legislation of the Russian Federation of the Federal, regional and local taxes and dues paying single tax calculated according to the results of economic activity of the organizations during the reporting period.
For organizations applying the simplified system of taxation, accounting and reporting, remains a valid method of payment of customs payments and taxes, government fees, tax on the purchase of vehicles, licensing fees, the single social tax. (As amended by federal law from 31.12.2001 N 198-FZ)
3. the application of the simplified system of taxation, accounting and reporting by individual entrepreneurs provides for the replacement of payment established by the legislation of the Russian Federation of the income tax on income derived from business activities, payment of patent value to engage in the activity (hereinafter patent).
4. Organizations applying the simplified system of taxation, accounting and reporting, are granted the right to execution of basic accounting documents and reference books of accounting for revenues and costs of the simplified form, including the application of the double-entry method, the chart of accounts and compliance with other requirements prescribed by the regulations on accounting and reporting.
Simplified form of primary documents and accounting reference book accounting for revenues and costs are set by the Ministry of Finance of the Russian Federation and is uniform throughout the Russian Federation.
5. For the organizations and individual entrepreneurs, applying the simplified system of taxation, accounting and reporting, retained the current conduct of transactions and provide the necessary statistical reporting.
Article 2. The subjects of the simplified system of taxation, accounting and reporting 1. Effect of simplified system of taxation, accounting and reporting applies to individual entrepreneurs and organizations with a ceiling of working (including working on contracts and other agreements civil legislation) to 15 people irrespective of their activities.
The maximum number of working for organizations includes the number of employees in their branches and divisions.
2. Under the scope of the simplified system of taxation, accounting and reporting do not fall within the organizations, engaged in the manufacture of excisable products, the organization created on the basis of liquidated structural divisions operating enterprises, as well as credit institutions, insurers, investment funds, professional securities market participants, gambling and entertainment business enterprises and economic entities of other categories for which the Ministry of Finance of the Russian Federation set a special procedure for accounting and reporting.
3. subjects of small business shall be entitled, in the procedure stipulated by this federal law go to the simplified system of taxation, accounting and reporting, if during the year preceding the quarter in which the filing occurred on the right application of the simplified system of taxation, accounting and reporting, the aggregate amount of the gross receipts of the taxpayer did not exceed the amount stotysâčekratnogo minimum wage established by the legislation of the Russian Federation on the first day of quarter the submission of an application.
The newly established organization or newly registered individual entrepreneur, filed an application for the right to use the simplified system of taxation, accounting and reporting, are considered subjects of the simplified system of taxation, accounting and reporting from the quarter in which they occurred the official registration.
Article 3. Objects of taxation organizations in the simplified system of taxation, accounting and reporting 1. The object of taxation a single tax organizations in the simplified system of taxation, accounting and reporting set the aggregate income received during the reporting period (quarter), or gross proceeds received during the reporting period. The choice of the object of taxation is carried out by the organ of State power of constituent entities of the Russian Federation.
2. Total income is calculated as the difference between gross revenue and cost used in the production of goods (works, services) of raw materials, components, purchased goods, fuel, operating costs, maintenance costs of the premises used for industrial and commercial activities, the cost of rental vehicles, expenditure on the payment of interest for using credit resources banks (within the current refinancing rate of the Central Bank of the Russian Federation, plus 3 per cent) , services rendered, as well as the amounts of value added tax, paid to suppliers, tax on the purchase of vehicles, contributions to the State social funds, paid customs duties, State fees and licensing fees.
3. gross proceeds is calculated as the amount of revenue received from realization of goods (works, services), the selling price of the property, implemented during the reporting period, and unrealized income.
Article 4. Single tax rate 1. For small businesses, applying the simplified system of taxation, accounting and reporting, the single tax rate on gross income, subject to admission: in the federal budget in the amount of 10 per cent of the total income;
in the budget of the Russian Federation and local budgets-in the total amount of no more than 20 per cent of total income.
In the case when the object of taxation for small businesses in certain categories is gross proceeds, the single tax rate to be credited: in the federal budget at a rate of 3.33 per cent of gross revenues;
in the budget of the Russian Federation and the local budget in the amount of not more than 6.67 per cent of gross revenues.
The annual value of the patent, paid by individual entrepreneurs shall be communicated fully to the budget of the Russian Federation.
2. specific single tax rate depending on a kind of carried out activity of small businesses, as well as the proportions of enrolment distribution tax payments between constituent entities of the Russian Federation and local budgets shall be established by a decision of a public authority of the Russian Federation.
3. State authorities of the constituent entities of the Russian Federation instead of objects and the rates of taxation provided for in articles 3 and 4 of this federal law, shall be entitled to determine for organizations, depending on the type of their activities: the current procedure for determining a single tax on the basis of indicators for a typical representatives of organizations. When the amount of tax payable organizations during the period under review, may not be below certain by calculation and the procedure for their distribution among the budgets of all levels must conform to the standards established by this federal law;
benefits and (or) reduced the order to pay the single tax payers for individual categories within the scope of tax receipts to be credited to the budget of the Russian Federation and the local budget.
Article 5. The order of application of the simplified system of taxation, accounting and reporting

1. the official document certifying the right to use small business entities of the simplified system of taxation, accounting and reporting, is a patent issued for a period of one calendar year tax authorities to place the organizations and individual entrepreneurs on tax accounting.
The form of the patent shall be established by the State tax service of the Russian Federation and is uniform throughout the Russian Federation.
2. Annual cost of a patent for of the small entrepreneurship subjects falling under this federal law, shall be established taking into account the single tax rate decision body of State power of constituent entities of the Russian Federation, depending on the type of activity.
Payment of annual patent value is carried out by organizations and individual entrepreneurs quarterly payment allocation established by the organ of State power of constituent entities of the Russian Federation. Cost of a patent shall be set off against the obligation to pay the single tax organization.
3. For organizations applying the simplified system of taxation, accounting and reporting, paid annual patent value is credited to the federal budget and in the budgets of the constituent entities of the Russian Federation and local budgets in the ratio of one to two.
For individual entrepreneurs paid annual patent value is a fixed payment, substituting for the payment of tax on income for the period under review.
4. the organizations and individual entrepreneurs a patent is granted by the tax authorities in their place of tax registration on the basis of a written application made not later than one month before the start of the next quarter, subject to the following conditions: If the total number of employees in your organization, do not exceed the limit of the number established in accordance with this federal law;
If the Organization has no overdue debts on taxes and other obligatory payments during the previous reporting period;
If the Organization promptly put the necessary calculations on taxes and financial statements for the previous reporting period.
Branches and divisions that are the taxpayers shall submit to the tax authority at the place of tax registration certified copies of patents granted to the Organization, not later than 15 days before the beginning of the next quarter.
5. Decision on the transition of the organization or individual entrepreneur on the simplified system of taxation, accounting and reporting or motivated refusal to do so is made by the tax authority in the fifteen day period from the date of submission of the application by the organization or individual entrepreneur.
6. upon receipt of the patent in the tax authority organization or individual entrepreneur brings to register book of accounting for revenues and costs, in which you specify your organization name (surname, name, patronymic of the individual entrepreneur), the type of activities (only for individual entrepreneurs), location, rooms of settlement and other accounts in banks. The tax authority at the first page of the book of incomes and expenditures accounting records the registration number of the patent and the date of its issue. With the grant of a patent also fills and its duplicate, which is stored in the tax authority.
Upon the expiration of the patent on the application of the organization or individual entrepreneur the tax authority shall issue a patent on a regular (annual) period of validity of the registration of the new book accounting for revenues and costs.
For a patent and a book of accounting for revenues and costs is subject to the rules for the treatment of accountability established by the normative acts of the Russian Federation.
The loss of a patent, he shall be subject to renewal by the tax authority in compliance with the conditions referred to in this article and on the organization or sole proprietorship of a fine, the amount of which is established by a public authority of the Russian Federation.
The form of the book accounting for revenues and costs and the procedures reflect economic operations small business entities, applying the simplified system of taxation, accounting and reporting, are set by the Ministry of Finance of the Russian Federation.
7. on the basis of economic activities over the reporting period (quarter) organization is in the tax authority before the 20th of the month following the reporting period, the calculation of tax payable less the paid-up value of the patent, as well as an extract from the book of revenues and expenditures (as at the last working day of the reporting period) and the aggregate income (gross revenue) received during the reporting period.
When submitting these documents to the tax authority for inspection organization has patent book accounting of income and expenses, cash book, as well as payment instructions of single tax payment during the period under review (with mark of bank payment performance).
When exceeding a certain this federal law limiting the number of working taxpayers moving to previously adopted system of taxation, accounting and reporting, beginning with the quarter following the quarter in which the report should be submitted in accordance with paragraph 7 of this article.
8. waiver of the application of the simplified system of taxation, accounting and back (return) to the earlier system of taxation, accounting and reporting can be carried out by small business entities with the beginning of the next calendar year, provided that an application to the tax authority not later than 15 days before the end of the calendar year.
Article 6. Responsibility of the small entrepreneurship subjects, applying the simplified system of taxation, accounting and reporting Responsibility of the small entrepreneurship subjects, applying the simplified system of taxation, accounting and reporting, is due in accordance with the law of the Russian Federation "about bases of tax system in the Russian Federation" and other legislative acts of the Russian Federation.
Article 7. The entry into force of this federal law this federal law shall enter into force on the day of its official publication.
Russian President Boris Yeltsin in Moscow, the Kremlin December 29, 1995 N 222-FZ