Calculate advance payments on USN online. Insurance fees for IP

The main formula looks like this:

(All obtained income X 6%) - paid insurance payments

It is according to such a principle our calculator calculating USN "Revenues".

Calculator USN

Rate

Taxation facility 6%

(income minus costs)

Revenues from the beginning of the year since the beginning of the year

Result of the calculation of taxation taxation of USN per year: 1846.80

To calculate the USN online, enter the amount of revenue and listed contributions - and the calculator will show the amount to payment.

Remember that all LLC and those IP who have employees who have employees can reduce a maximum tax by 50%, even if the amount of insurance payments was greater. For entrepreneurs without employees there are no restrictions.

Payments are made in several stages:

1. Advance for the first quarter.

To determine the amount of payment, the entire revenue obtained in January-March is multiplied by the tax rate. From the result obtained, the insurance payments paid in the first quarter are deducted.

2. Advance for the first half of the year.

All revenue obtained in January-June multiply on the tax rate. From the result obtained, all insurance payments paid in the first half of the first half of the first quarter are deducted.

3. Advance for 9 months.

All revenue, obtained in January-September multiply at the tax rate. From the result obtained, all the insurance payments paid for 9 months are deducted, as well as advances for the first quarter and half a year.

4. Total annual payment.

All revenue for 12 months multiplied at the tax rate. From the amount received, all the insurance payments paid in the reporting year and all advances are deducted.

At each of the stages at the deduction of insurance premiums, do not forget about 50% restriction, if you have hired employees.

Example of calculating tax of USN "revenues" 6% for IP without employees

1 quarter:

Revenue - 300 thousand rubles;
. Listed insurance payments 10 thousand rubles.

300 x 6% - 10 \u003d 8 thousand rubles. - By transfer on the results of the first quarter.

6 months:

Revenue - 500 thousand rubles;
. Listed insurance payments - 18 thousand rubles.

500 x 6% - 18 - 8 \u003d 4 thousand rubles. - By listing the first half of the year.

9 months:

Revenue - 900 thousand rubles;
. Listed insurance payments - 25 thousand rubles.

900 x 6% - 25 - 8 - 4 \u003d 17 - to pay for 9 months.

12 months:

Revenue - 1,100 thousand rubles;
. Listed insurance payments - 32,385 rubles.

1 100 x 6% - 32,385 - 8 - 4 - 17 \u003d 4.615 thousand rubles. - Tax IP to surcharge at the end of the year.

Become an Internet accounting user

Some different. Consider how to calculate the USN with the other object.

Calculation of USN "Revenues"

Calculation of USN by entrepreneurs and companies that work with the object "Revenues" are very simple. The tax base is determined by all cash or cashless income received from the sale of goods, works or services. The amount of tax is 6% of the tax base, that is, from all income received. The moment of incorporating certain amounts to the tax base is the very fact of their receipt. Thus, it does not matter whether the service was provided or sold the goods. If you have already received payment from the client, you must include this amount in the tax base.

© Photobank Lori

Simplifiers with the object "Revenues" The resulting estimated amount of tax is entitled to reduce due to the amount of pension deductions committed in the same settlement period. IP without employees reduces the amount of tax payment at the expense of its own fixed contributions to zero, and IP with employees and firms reduce tax payment up to half due to contributions paid to the funds for employees, as well as a fixed payment - if it comes to IP.

Thus, if we are talking, for example, the calculation of the UPN "revenues" for 2016, it decreases through the contributions that were listed in the period from January to December of the current year. Ultimately, this rule makes it possible to save on tax deductions: the amounts you have managed to list in the estimated period in the funds reduce the payment in the IFTS.

Calculation of USN "Revenues minus costs"

How to calculate USN-15%? In this case, the calculation of the tax involves identifying income and expenses for each specific period. How to count and what can be included in expenses? Revenues simplified, as in the previous case, these are all receipts from the sale of goods, works and services. Expenditures are paid and documented spending carried out in the framework of the activities of the IP or firm on the USN. Expenditures on the USN should meet the strictly stated list given in Article 346.16 of the Tax Code. This is a closed list, that is, the spending that is not provided in it cannot be included in the tax base.

Separately, it is worth mentioning contributions to the funds, due to which simplified with the object "Revenues" reduce the tax. At the USN-15%, these contributions are deducted from the estimated tax amount, but from the tax base. That is, they are taken into account as ordinary expenses.

Calculation of USN "Revenues minus costs." Example

LLC "Flowers" applies USN with the object "Revenues minus costs". The revenues of the organization amounted to 300,000 rubles. Expenditures amounted to 200,000 rubles.

Expenditures include: the cost of goods acquired for further implementation (flowers, packaging, baskets, etc.), employee salary, temporary disability allowance paid to the budget insurance premiums, the cost of renting a kiosk for sale of goods, expenses for the stationery and payment for the phone.

The tax amount will be:
(300 000 - 200,000) x 0.15 \u003d 15 000 rubles.

The principal moment is how the calculation of the USN with a bet of 15% is that the expenses taken into account in the tax base should be paid, and the goods or services on them are obtained, which you should have confirmation documents on your hands. acts. Revenues, as well as on the USN-6%, are taken into account in the tax base only on the fact of their receipt, that is, closing documents confirming the transfer of goods or services to the tax base at the time of incoming income to the tax base of influence do not provide.

A separate category of expenditures on USN-15% is the cost of purchasing goods for resale. To enable the costs of expenses in the calculation of tax tax, in addition to the above, one more condition must be performed: the cost of only those goods that were actually transferred to the buyer should be included in the tax base. Confirm this fact controllers require overheads compiled by customers, and for which the latter received one or another product. But the payment of supply by the buyer in this case to include the procurement value of the imported goods has not has.

Total for all

Work on USN suggests the principle of paying advance payments in the results of each quarter, as well as summing up the final results by year. The tax base for determining the quarterly payment is determined by the above-mentioned rules with a growing result, and each subsequent payment is transferred over the course of the year minus the amounts of tax advances listed in the IFX. This rule on how to consider UCN does not depend on the chosen object of taxation, that is, quarterly settlement with the budget should be as simplified by the USN-6%, and those who apply a bet of 15%.

I draw your attention, that, depending on the browser used, the rubles from the kopecks must be separated or only points or only commas!

I draw your attention to that the calculator works in the trial mode. And will not replace accounting programs or services. It is intended to understand how tax on USN is considered. Or when making business plans. For example, when calculating the future load on taxes and contributions.

Why do this calculator need?

For self-test with independent calculations of advance payments for tax on the USN.

But I draw your attention to that I persistently recommend using specialized programs to maintain accounting of the IP. And in no case recommend keeping accounting in manual mode.

This calculator does not yet include taking into account a trade contribution.

How to use it?

That is the most article from the video above, in which I tell the principle of calculating the tax on the USN:

Update

It is understood that the tax rate on USN is constant during the entire estimated period.

Reduced rates according to USN use in some regions of Russia. For example, in the Crimea, the rate of USN "incomes" is equal to 4%. And the zero rate is used by the IPs that are on tax holidays. However, they do not need this calculator \u003d)

So how to use it?

Very simple. We enter in the top table your data ...

• by income IP;
• on contributions to compulsory pension insurance;
• on contributions to compulsory medical insurance;
• By a fee of 1% with income more than 300,000 rubles per year.

All income and contributions must be made with a penny. The calculator itself is rounded according to the rules of arithmetic in the second, bottom table. Or you can make your data based on data booking books and expenses (kudir).

Please note that the actual data should be made. Taking into account the real date of payments for income and contributions. Based on quarterly payments, the calculator will automatically calculate the cumulative outcome in the second, bottom table.

Temporary framework for each quarter:

• 1 quarter: from January 01 to March 31;
• 2nd quarter: from April 01 to June 30;
• 3 quarter: from July 01 to September 30;
• 4 Quarter: from October 01 to December 31.

After you correctly make your data into the top table, the second table will automatically make a calculation of advance payments on USN.

• for 1 quarter
• for half a year
• for 9 months
• per year.

And on the amount received, you can check the correctness of your calculations that were made in manual or using other programs.

Please note that the calculator believes as it should be. That is, how much you had to pay on the basis of income values \u200b\u200band paid compulsory insurance. But in the top table introduce actual income and payments for insurance premiums, taking into account the date of payment. That is, if they paid for compulsory pension insurance for a certain amount in February, then we entered this data in the first quarter.

The calculator does not take into account all sorts of overpayments / non-payment of contributions, taxes, fines, etc.

P.S. I repeat that now the calculator works in test mode. If you have found a mistake, then be sure to inform the comments below. As they say, one head is good, and two is better.

Dear entrepreneurs!

New e-book on taxes and insurance premiums for IP on USN 6% without employees for 2019:

"What taxes and insurance premiums pay IP on USN 6% without employees in 2019?"

The book discusses:

1. Questions about how much and when to pay taxes and insurance premiums in 2019?
2. Examples of taxes and insurance premiums "for themselves"
3. A calendar of payments for taxes and insurance premiums is given.
4. Frequent mistakes and answers to many other questions!

Dear readers!

Ready for a detailed step-by-step guide to the opening of PI in 2019. This e-book is designed primarily for beginners who want to open an IP and work on themselves.

It is called:

"How to open an IP in 2019? Step-by-step instructions for beginners"

From this instruction you will learn:

1. How to make documents for the opening of SP?
2. Select OKVED codes for IP
3. Select the tax system for IP (brief overview)
4. I will answer many concomitant questions
5. What supervision authorities need to be notified after the opening of the PI?
6. All examples are shown for 2019
7. And much more!

By registering a new legal entity, the entrepreneur is obliged to choose the regime of taxation, which will be used in the course of economic activity. Many prefer simplified: this is a profitable system for small organizations and IP, which allows optimizing the fiscal load and simplify accounting and reporting. In order not to have problems with regulatory authorities, the businessman should know how to calculate the USN, and pay the tax on the budget in full.

The procedure for calculating the budget payment includes three steps:

• calculation of the tax base;
• determining the value of the advance payment;
• calculation of the final amount of tax.

The calculus of the fiscal base at USN 6% does not represent difficulties, because the costs are not taken - the most controversial part of the formula. It is necessary to add the realization and non-engineering revenue determined by the cash method, i.e. On the fact of receipt to the cash register or to the bank account.

The tax calculation of USN 6 suggests that the amount of income is multiplied by the rate. From 01/01/2016, the authorities of the regions can independently determine its size, reducing the value to 1%, and in exceptional cases - up to 0%. The exact indicator is recommended to find out in "its" IFTS.

A simplified tax is paid by advances once a quarter, and then at the end of the year a shared outcome is bought. To determine the next advance transfer, the formula is used:

Advance \u003d Tax base * Bid - deduction - AVPRED, Where:

• Deduction is the magnitude of insurance premiums or trading fees listed in the treasury;
• AVPRED - advance payment of the previous quarter.

Important! The amount of contributions and other subtracted personnel payments may reduce the settlement tax by no more than 50%. Fixed IP contributions without employees are fully taken into account regardless of the value.

At the end of the year, the commercial structure should calculate the final amount of tax. Formula is used:

Tax \u003d Tax base (per year) * rate - the sum of the listed advances.

If the formula gives a negative value, the overpayment is formed to the budget, which is either read into the future of future enumerations, or returns to the account of the company or entrepreneur. A positive result should be listed on established details to the state treasury.

Calculation of USN 6%: Example

For the first quarter, the revenues of Romashka LLC amounted to 500 thousand rubles, expenses - 300 thousand. How to find the amount of tax at USN 6%?

Only the revenue part of the activity is taken into account. Substituting the value in the formula, we get:

Tax \u003d 500 * 0.06 \u003d 30 thousand rubles.

Supplement with new data. Romashka LLC has two employees, their total salary for the period is 50 thousand rubles. In the past year, insurance premiums in the amount of 30% of it were paid from their income:

• 22% - in the FIU;
• 2.9% - in FSS;
• 5.1% - in the FOMS.

Total was paid:

50 * 30% \u003d 15 thousand rubles.

For this amount, legislation allows to reduce the estimated simplified tax.

Therefore, a legal entity will need to list the amount to the budget:

Tax \u003d 30 - 15 \u003d 15 thousand rubles.

Suimal, in the second quarter, revenues decreased and amounted to 400 thousand rubles. Personnel salary remained unchanged.

The calculation of the USN "Revenues" for the second quarter is made at the following order:

Tax \u003d (400 + 500) * 0.06 - 30 - 15 \u003d 9 thousand rubles.

If in the third quarter revenues will remain at 400 thousand rubles, and the salary will not change, the calculation will look like this:

Tax \u003d (400 + 400 + 500) * 0.06 - 45 - (15 + 9) \u003d 9 thousand rubles.

Suimal, in the fourth quarter, revenues returned to the level of 500 thousand rubles. At the end of the year, Romashka LLC should pay the following amount to the budget:

Tax \u003d (400 + 400 + 500 + 500) * 0.06 - 60 - (15 + 9 + 9) \u003d 15 thousand rubles.

Tax calculation of USN 15%: Formula and order

The algorithm for calculating the budget payment for simplified "income minus expenses" is similar to "income". The difference is that the tax base is defined as:

NB \u003d income - costs.

The cost of the costs can be included not all spending of the company of the current period, but those that meet the requirements:

• received in Art. 346.16 of the Tax Code of the Russian Federation;
• paid;
• received the object of expenses (product or service);
• primary documentation was confirmed.

Determining the composition of spending included in the formula - painstaking work.

The calculation of the USN on profits implies the right choice of bet. By default, it is considered to be equal to 15%, but regional authorities can reduce it at their own discretion to 5%. The indicator, relevant for a specific locality and the scope of activity, must be clarified in "its" IFTS.

Important! Companies and IP on USN 15% have no right to deduct from the tax base the amount of insurance premiums paid for themselves and for employees.

USN 15: how to calculate the tax, an example

Romashka LLC for the first quarter of 2017 received income in the amount of 500 thousand rubles. Costs corresponding to the provisions of Art. 346.16 of the Tax Code of the Russian Federation, amounted to 300 thousand rubles. How to determine the advance payment of USN 15%?

You need to use the formula:

Tax \u003d (500 - 300) * 0.15 \u003d 30 thousand rubles.

How to count USN, if "profitable" simplist will fail or its income comes with income? You need to multiply the annual revenue at the rate of 1% and list the result in the budget. Suppose, for the year "Chamomile" received an income of 1 million rubles. In this case, it must be transferred to the treasury 10 thousand rubles. (1000000 * 0.01).

If you have found a mistake, please select the text fragment and click Ctrl + Enter..

How to calculate USN 6 for Ltd. An example will be interesting to all taxpayers of this regime, which must be paid to the amount of simplified tax at the end of 2017. Make the right tax calculation is not difficult, the main thing to pay advance payments in time and competently reduce the tax amount to pay to the budget for insurance premiums. Consider the basic principles for calculating the tax on the USN system "income" and make calculations on a specific example.

Pros of using USN 6%

Specreasing USN introduced by the Government of the Russian Federation with an orientation for a small business. To apply this mode, certain limits are mandatory to comply with. If an enterprise does not comply with at least one of them, then it automatically "flies" with simplified and transfers to the general mode. Therefore, it is extremely important, to regularly check these indicators and prevent them from exceeding if the company wants to stay on simplified.

These conditions are prescribed in the Tax Code:

• the firm must operate, which is listed, reflected in Article 346.12 of the Tax Code of the Russian Federation;
• the organization should not have branches, it is relevant and in relation to representative offices;
• the company must comply with the threshold value of 150 million rubles. when calculating the residual value of OS and NMA;
• when calculating revenue from implementation for the calendar year, the amount of more than 150 million rubles cannot happen;
• it is impossible to allow the number of employees of the company to reach more than 100 people;
• other organizations may have a share in the authorized capital of the company on simplified, but it must be up to 25% (there are exceptions here, more with them can be found in paragraphs. 14 of paragraph 3 of Art. 346.12 of the Tax Code of the Russian Federation);
• association, budgetary and foreign organizations, as well as enterprises that participate in the Production Decans, cannot be applied.

USN 6% is predominantly choosing those organizations and IPs for which small costs are characterized, and therefore it is inactive to use UCN 15%.

The advantages of work on profitable simplified mode are obvious. Since its application significantly simplifies the taxpayer's accounting. The main advantage of such a system is the absence of the need to keep accounting costs, which means there is no need to collect documents confirming the cost of the company. Especially since to reduce the tax base, when calculating the UP-tax, not all costs can be taken into account.

Another important advantage of the revenue simplified is that the tax authorities relatively rarely check taxpayers on this system. If an organization or IP makes it possible to pay for all taxes and contributions, and also timely submits reporting to the tax, then the probability of initiating the audit tax inspectorate is minimized.

The main stages of the calculation of the USN-tax

Uploading the calculation of the UP-tax is carried out in several stages:

• the calculation of the tax base is made;
• the size of the advance payment is determined;
• the calculation of the total amount of the tax, which must be paid to the budget.

Each of these stages involves the use of certain formulas and rules. There can be no double interpretation. Taxpayers may have differences in the size of the rate on this tax, depending on the characteristics of regional legislation. That is, not always when calculating the rate will be used 6%. It may vary from 1% to 6%. Nevertheless, the tax rate is most widely used, therefore, we will choose it as a guide in our material.

Determining the tax base

So, the first stage of calculating the simplified tax is to determine the value of the tax base. Determine the database with an income variant of USN is much easier than with an incoming expenditure, since this mode does not provide for the deduction of expenses, the definition of which is the most difficult moment when simplified.

To determine the database, the taxpayer is enough to calculate the income LLC. You need to do it with a growing outcome quarterly. When the tax period (year) ends, it will be necessary to make the calculation of the total amount of income that were obtained during this time.

Simplisers reflect their realization and non-engineering income (a list of which is in Art. 246 and 250 Tax Code of the Russian Federation) to Kudir (paragraph 1 of Art. 346.15 of the Tax Code of the Russian Federation). This must be done using the cash method. So, income must be shown at the moment when the taxpayer receives payment. The sum of these income and will be an indicator of the base that we want to determine at this stage.

Calculation of advance with USN

The most popular question for simplists is how to calculate USN 6

interest for LLC. Let's try to answer it as detailed as possible.

To calculate the advance payment, use the following formula:

Ap \u003d NB * 6%

Where, ap is an advance payment;

NB - Tax base;

6% - tax rate (it may differ depending on the region).

If you need to make a payment calculation at the end of the year, you will need to use another formula:

Apite \u003d up - NV - Appred

Apit - the final advance payment, which is paid at the end of the year;

AP is an advance calculated in accordance with the tax base;

NV - a tax deduction that is calculated by summing up insurance premiums paid to hospital and trading collection (if LLC should pay it);

Apple is the amount of advances that have been paid earlier in this reporting period (this figure should be taken into account in accordance with PP.3, 5 Article 346.21 of the Tax Code of the Russian Federation).

An important indicator is a tax deduction. There is an important nuance: Ltd., using hired labor has the right to subtract out of the tax amount only 50% of deduction. And the IP without workers have the right to reduce the tax right up to 0. This is approved by paragraph 3.1 of Art. 346.21 of the Tax Code.

This does not apply exclusively to the trading collection (paragraph 8 of Art. 346.21 of the Tax Code of the Russian Federation). Even if the amount of deduction is greater than the maximum allowable deduction value, the trading collection can still be subtracted.

How to calculate tax tax tax 6 for llc

After conducting preparatory calculations and paying advance payments at the end of the reporting period (year), it is possible to move to the last step - the calculation of the total amount of the tax. This amount will need to be paid to the budget. However, during the calculations, the tax overpayment can both, in such a situation, taxpayers usually read it at the expense of future tax payments or it is returned to the company's settlement account.

Usil \u003d ng -ΣAAP

Institution is the final amount of USN tax;

Ng - the amount of tax, which is equal to the income of the taxpayer at the tax rate;

ΣAAP - the amount of advances that were calculated throughout the year.

How to calculate USN 6 percent for LLC: example

Let's try to consider for the completeness of the picture each of the listed stages of calculating the simplified tax for 2017 for the enterprise Zarya LLC. Ltd. chose a simplified 6% for himself, because it practically does not have expenses that could affect the value of the tax. In view of this, when organizing a business, management it was decided that it was the simplified regime "revenues" will be most convenient. At the same time, the company registered in the tax authorities as a payer of the trading collection, but this happened at the end of the year. In 2017, Zarya LLC received an income of 2 million rubles.

The initial data will be submitted for convenience in the form of a table. It reflects the values \u200b\u200bof income, insurance premiums, benefits and trading collection, as it is these indicators that will be taken into account when calculating the tax by the enterprise LLC Zarya.

Table 1. Data on the enterprise LLC "Zarya"

In the third quarter, LLC Zarya decided to engage in trading activities, so it registered in the FTS as a trading fee. The collection was paid to LLC Zarya in the 4th quarter of 11 thousand rubles.

First of all, you need to make calculations of the amounts of advance payments:

• In the 1st quarter, the advance payment will be:

Ap \u003d NB * 6% \u003d 600 thousand rubles. * 6% \u003d 36 thousand rubles.

As we viewed above, this amount can be reduced by the amount of tax deduction. In order to do this, the first thing is to calculate the maximum possible size of such a decrease, since it is possible to reduce it only to 50% of the amount to accrual.

Before this decrease, it is necessary to verify the implementation of the Conditions on the possibility of applying deductions in full: 36 thousand rubles * 50% \u003d 18 thousand rubles. That is, we can subtract contributions to the maximum for this amount. And we have contributions 15 thousand rubles, it means that we can take into account them all.

Calculate the advance as follows:

APIT 1 Quarter \u003d Ap - NV - Appredo \u003d 36 thousand rubles - 15 thousand rubles. \u003d 21 thousand rubles.

That is, 21 thousand rubles. LLC Zarya was to be paid to the budget at the end of the first quarter of 2017.

• By the same scheme, we calculate the semi-annual advance payment.

Ap \u003d NB * 6% \u003d 1 125 thousand rubles. * 6% \u003d 67.5 thousand rubles.

In the second quarter, disability benefits were paid, it means that the deduction must be calculated separately, taking into account their sum and paid insurance premiums. So, the insured deduction will be: 45 thousand rubles. + 15 thousand rubles. \u003d 60 thousand rubles.

We will be able to subtract from the tax amount maximum: 67.5 thousand rubles * 50% \u003d 33.75 thousand rubles.

It turns out that the deduction of the insurance deduction will not fully work out and it will be possible to reduce the amount to pay only by 33.75 thousand rubles.

Apite half of the year \u003d Ap - NV - Appredo \u003d 67.5 thousand rubles. - 33.75 thousand rubles. \u003d 33.75 thousand rubles.

Now you can determine the size of the advance, which must be paid in the first half of the year, for this of the amount obtained, you need to subtract an advance for the 1st quarter.

Apit \u003d 33.75 thousand rubles. - 21 thousand rubles. \u003d 12.75 thousand rubles.

Thus, after graduating from the first half of the year, LLC Zarya should pay 12.75 thousand rubles.

• Now you can proceed to the calculation of the size of the advance for 9 months.

Ap \u003d NB * 6% \u003d 1 520 thousand rubles. * 6% \u003d 91.2 thousand rubles.

Again we will take into account the insurance premiums, and we will not be able to subtract more than 45.6 thousand rubles. (91.2 thousand rubles. * 50%). While we are dealing with grades of 63 thousand rubles. That is, we reduce our advance by only 45.6 thousand rubles.

APIT 9 months \u003d 91.2 thousand rubles. - 45.6 thousand rubles. \u003d 45.6 thousand rubles.

So, in the third quarter, LLC Zarya will have to list to the budget

Apit \u003d 45.6 thousand rubles. - 21 thousand rubles. - 12.75 thousand rubles. \u003d 11.85 thousand rubles.

• We go to the calculation of the total amount of the tax that will need to pay our enterprise LLC Zarya at the end of the year.

Ap \u003d NB * 6% \u003d 2 000 thousand rubles. * 6% \u003d 120 thousand rubles.

Contributions for 2017 were paid 85 thousand rubles. However, the total amount cannot be taken into account when calculating the payment, because to deduct the maximum possible amount is 60 thousand rubles. (120 thousand rubles. * 50%).

However, in the 4th quarter, also in the deduction it is necessary to take into account the trade fee paid by the company - 11 thousand rubles.

Thus, apit year \u003d 120 thousand rubles. - 60 thousand rubles. - 11 thousand rubles \u003d 49 thousand rubles.

Apit \u003d 49 thousand rubles. - 21 thousand rubles. - 12.75 thousand rubles. - 11.85 thousand rubles. \u003d 3.4 thousand rubles.

We disassembled how to calculate USN 6 for Ltd. Example. According to the proposed data at the end of 2017, Zarya LLC should pay 3.4 thousand RUB to the budget. It could work out that the enterprise during the year, making advance payments already calculated on a simplified tax. In this case, he would not need to pay it. And in the presence of a overpayment, it would be considered as a future tax payment or return to the current account of excessively paid cash.

RESULTS

Based on the foregoing, it can be concluded that the incremental simplified version is more simple to use than the revenue-consumable. With such a system, it is not necessary to keep accounting costs, and therefore it is possible to avoid problems about reducing the amount of tax amounts. Another convenience of USN 6% is the simplicity of tax calculation. The tax calculation in this case does not require accounting knowledge.

At the same time, it is necessary to make advance payments according to each quarter. If at the end of the year it turns out that the sum of the advances paid is greater than the amount of a single tax that should have been paid by the organization or IP to the budget, then in this case there are no extra charges on tax. In the presence of overpayment, it is usually read as future payments or return to the current account.

The main thing on the simplified mode is 6% - it is in a timely manner of tax advances and correctly reduce the amount of tax to pay.