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

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Spagle Force-Federal Law of 24.07.2002 N 104-FZ (from 1 January 2003) RUSSIAN FEDERATION FEDERAL LAW About the simplified taxation, accounting and reporting system for the principal Entrepreneurship Adopted by the State Duma on 8 December 1995 Approved by the Federation Council on 20 December 1995 (In the wording of Federal Law from 31.12.2001 N 198-FZ) This Federal Law defines the legal basis for the introduction and application of a simplified system of taxation, accounting and reporting for small business entities-legal entities (hereinafter referred to as "the law"). organizations) and individuals carrying out business activities without the entity of a legal entity (hereinafter referred to as individual entrepreneurs). Article 1. General provisions 1. A simplified system of taxation, accounting and reporting for small business entities-organizations and individual entrepreneurs is applied in addition to the previously adopted taxation, accounting and reporting system OF THE PRESIDENT OF THE RUSSIAN FEDERATION The right to choose a tax, accounting and reporting system, including the transition to a simplified system or a return to a previously adopted system, is granted to small business entities on a voluntary basis in the manner provided for in the A true federal law. 2. The application of the simplified system of taxation, accounting and reporting by organizations covered by this Federal Act provides for the replacement of the sum of the federal legislation of the Russian Federation, Regional and local taxes and fees to pay a single tax assessed on the economic performance of the organizations during the reporting period. For organizations applying the simplified taxation, accounting and reporting system, the current procedure for payment of customs duties, state duties, taxes on the purchase of motor vehicles, licence fees, single social tax. (In the wording of Federal Law of 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 the income tax of the Russian Federation with the income tax established by the legislation of the Russian Federation. of the business, the payment of the patent value of the activity (hereinafter-the patent). 4. Organizations applying the simplified taxation, accounting and reporting system have the right to process primary accounting records and to maintain a simplified form of income and expenditure book, including without application The method of double-entry, chart of accounts and other requirements under the current accounting and reporting regulations. The Ministry of Finance of the Russian Federation establishes a simplified form of primary accounting records and a book on income and expenditure records and is unified across the Russian Federation. 5. For organizations and individual entrepreneurs applying the simplified tax, accounting and reporting system, there is a continuing procedure for the management of cash transactions and the provision of the necessary statistical reporting. Article 2: Subjects of the simplified taxation system, accounting and reporting 1. The simplified taxation, accounting and reporting system applies to individual entrepreneurs and organizations with a maximum number of employees (including contractual and other civil law contracts). (a) The Convention on the Rights of the The number of employees working for organizations includes the number of employees in their branches and units. 2. Under the simplified system of taxation, accounting and reporting, organizations engaged in the production of excise products, organizations established on the basis of liquidated structural divisions of operating enterprises, as well as credit facilities, are not covered. organizations, insurers, investment funds, professional participants in the securities market, enterprises of gambling and entertainment business and economic entities of other categories for which the Ministry of Finance of the Russian Federation has been established Special accounting and reporting arrangements. 3. Small business entities have the right, under this Federal Act, to switch to simplified taxation, accounting and reporting systems, if during the year preceding the quarter in which the application was made The total gross revenue of the tax payer did not exceed the sum of the hundred times the minimum wage established by the legislation of the Russian Federation. Federation on the first day of the quarter in which the application was made . The newly created or newly registered sole proprio who applied for the simplified tax, accounting and reporting system are considered to be subject to the simplified taxation system; The accounting and reporting records of the quarter in which their official registration took place. Article 3. Taxation of organizations in the simplified tax, accounting and reporting system 1. The simplified taxation, accounting and reporting system of the organizations is subject to a single tax subject to the aggregate income received during the reporting period (quarter) or gross proceeds received during the reporting period. The choice of taxation is carried out by the State authority of the constituent entity of the Russian Federation. 2. Aggregate income is calculated as the difference between the gross proceeds and the value of the goods (works, services) of raw materials, materials, components, purchased items, fuel, operating expenses, current Repairs, rental of premises used for production and commercial activities, rental of vehicles, interest charges for the use of credit resources of banks (within the applicable rate Refinancing of the Central Bank of the Russian Federation + 3%) the value added tax paid to vendors, the tax on the purchase of motor vehicles, payments to public social offbudget funds, paid customs fees, state duties, and license fees. 3. Gross proceeds are calculated as the sum of the proceeds from the sale of goods (works, services), the sales price of the property realized during the reporting period and the unrealized income. Article 4. Single Tax Rate 1. For small business entities that use the simplified tax, accounting and reporting system, the following single tax rates are established for the total income to be credited: to the federal budget-in the amount of 10 % of total income; in the budget of the constituent entity of the Russian Federation and local budget-not more than 20% of total income. In the case where the tax object for small business entities of certain categories is the gross proceeds, the following rates of the single tax to be credited: to the federal budget- The budget of the Russian Federation and the local budget in the amount of 3.33 percent of gross revenue is equal to or less than 6.67 percent of gross proceeds. The annual cost of the patent paid by individual entrepreneurs is sent to the budget of the constituent entity of the Russian Federation. 2. Specific rates of a single tax depending on the type of activity carried out by small business entities, as well as the proportion of the distribution of tax payments between the budget of the constituent entity of the Russian Federation and the local budget is established by the decision of the State authority of the constituent entity of the Russian Federation. 3. The State authorities of the constituent entities of the Russian Federation may, in lieu of the objects and tax rates provided for in articles 3 and 4 of this Federal Act, be entitled to establish, depending on their type, the organizations concerned. Activities: estimated how to define a single tax based on metrics across representative organizations. However, the amounts of the single tax payable by the organizations during the period under review may not be below a certain settlement, and their distribution between budgets at all levels should be in accordance with the regulations established by this Federal Act. The law; benefits and (or) preferential arrangements for the payment of a single tax for certain categories of taxpayers, within the limits of tax revenues to be credited to the budget of the constituent entity of the Russian Federation and the local budget. Article 5. { \cs6\f1\cf6\lang1024 } Simplified { \cs6\f1\cf6\lang1024 } { \b } { \b } The official document certifying the right of small business entities to use the simplified taxation, accounting and reporting system is a patent, issued for a calendar year by the tax authorities at the place of production organizations and individual entrepreneurs for tax accounting. The form of the patent is established by the State Tax Service of the Russian Federation and is one in the whole territory of the Russian Federation. 2. The annual cost of a patent for small business entities subject to this federal law is established in the light of the single tax rates by the decision of the state authority of the constituent entity of the Russian Federation, depending on the subject matter of the Russian Federation. from activity. The annual value of the patent is paid by the organizations and individual entrepreneurs quarterly with the distribution of payments made by the State authority of the constituent entity of the Russian Federation. Payment of the patent value is credited to the obligation to pay the single tax of the organization. 3. For organizations applying the simplified taxation, accounting and reporting system, the annual patent value is credited to the federal budget as well as to the budgets of the constituent entities of the Russian Federation and local budgets in a ratio of one to two. For individual entrepreneurs, the annual value of a patent is a fixed fee, replacing the payment of a single income tax during the reporting period. 4. Patent organizations and individual entrepreneurs shall be issued by the tax authorities at the place where they are based on a written application submitted at least one month prior to the start of the next quarter, subject to the following: Conditions: if the total number of employees in the organization does not exceed the limit set by this Federal Law; if the organization has no overdue payment debts taxes and other mandatory payments for the previous reporting period; if the organization has completed the necessary tax calculations and accounting records for the previous reporting period. Filials and tax payers represent the notarized copies of patents issued by the organization to the tax authority at the place of the tax collection at least 15 days prior to the start of the tax. the quarter. 5. The decision to transfer the organization or individual entrepreneor to the simplified taxation, accounting and reporting system, or the reasons for refusal of it, shall be decided by the tax authority within fifteen days from the date of application by the organization; or an individual entrepreneor. 6. When a patent is obtained from a tax authority, the organization or individual entrepreneu presents the register of income and expenditure records for registration, which specifies the name of the organization (surname, name, patronymic of the individual entrepreneor), The type of activity being carried out (sole proprio business), location, account number and other accounts opened at banks. The tax authority on the first page of the income and expenditure ledger records the registration number of the patent and the date of its issuance. When a patent is issued, the patent is also filled in, which is stored in the tax authority. After the expiry of the patent upon application of the organization or an individual entrepreneu, the tax authority issues a patent on the next (one year) validity period, with the registration of a new book on income and expenditure accounting. The patent and book of records of income and expenditure are subject to the reporting rules established by the regulations in force in the Russian Federation. If a patent is lost, it shall be subject to renewal by the tax authority, subject to the conditions specified in this article, and the imposition of a fine on the organization or individual entrepreneor, the size of which shall be fixed by the authority. THE RUSSIAN FEDERATION The Ministry of Finance establishes the form of the book on income and expenditure and the manner in which business transactions are recorded by small business entities that apply the simplified taxation, accounting and reporting system of the Russian Federation. 7. As a result of economic activity during the reporting period (quarter), the organization submits to the tax authority up to the 20th of the month following the reporting period, the calculation of the single tax payable in respect of the patent value of the patent, and Also, the statement of income and expenditure (as of the last working day of the accounting period) showing total income (gross proceeds) received during the reporting period. When presenting the documents to the tax authority, the organization submits a patent, a book on income and expenditure, a cash book, and a payment order for the payment of a single tax for the reporting period (with the bank mark) on the performance of the payment). When the current federal law exceeds the number of working taxpayers, the tax-exempt number of taxpayers is transferred to the previously adopted tax, accounting and reporting system, starting in the quarter following the quarter The report shall be submitted pursuant to paragraph 7 of this article. 8. The application of the simplified taxation, accounting and reporting system and the return (return) to the previously adopted tax, accounting and reporting system may be implemented by small business entities from the beginning of the next Calendar year, subject to the submission of an application to the tax authority within 15 days before the end of the calendar year. Article 6. The responsibility of small businesses, simplified taxation system, accounting and reporting Small business entities that use the simplified system of taxation, accounting and reporting, is in accordance with the Russian Federation's Law on the Basis of the Tax System in the Russian Federation and Other legislative acts of the Russian Federation. Article 7. Entry into force of this Federal Law This Federal Law shall enter into force on the date of its official publication. President of the Russian Federation Yeltsin Moscow, Kremlin 29 December 1995 N 222-FZ