Changes in USN since 2017
Already with the advent of the new year, most companies will be able to useUSN 2017. June 14 at a meeting of the State Duma, it was decided to make some changes in. All these amendments will be given legal force from 01/01/2017.
The simplified tax system is a special type of tax regime that can significantly reduce the burden on small and medium businesses. In addition, tax and accounting management is greatly simplified. Until 2017, it was possible to switch to the USN by fulfilling the following conditions:
- at the enterprise, the number of employees should not be more than 100 people;
- so that the company's income does not exceed the limit of 60 million rubles a year;
- residual value should not exceed the limit of 100 million rubles.
Starting from 2017, these principles will change a little, opening up new opportunities for small and medium-sized businesses.
Subtleties of the transition from OSNO to the simplified tax system in 2017
Increased cost limits
From the new 2017, officials intend to raise the cost limits, which will expand the circle of potential users of the USN.This increase will affect revenues and the value of the residual value of the asset.
Starting from 2017, the maximum limit allowing entrepreneurs to use “simplified payment” will increase to 120 million rubles. What will be the residual value limit is not yet known. Although many speculate that it will also increase by 2 times, as well as the income limit.
Note that there is not yet confirmed information as to whether the limit will increase to 45 million rubles, established for those companies that want to switch from ESS to USN. For now, everyone can focus on the figure of 59.805 million rubles for the previous 9 months of 2016. As soon as the company switches to the simplified one, its turnover can increase significantly.
Have time to notify about the transition to the simplified taxation system until December 31, 2016.
Firms and private entrepreneurs operating on OSNO will be able to enter the simplified tax system only from 01.012017. Consequently, they should have time to submit an application to the Inspection of the Federal Tax Service on their decision no later than 12/31/2016.
As you know, December 31 is a weekend Saturday. Based on the rules of the Tax Code of the Russian Federation on the postponement of an application, it turns out that all the necessary documents should be submitted on the next working day before the new year. However, it is not worthwhile to delay and delay this matter “for later”.In addition, it is advisable to wait for official explanatory notes from the deputies, who may confirm the postponement of the dates to the first numbers of 2017.
Firms with USN will receive representation
With the arrival of 2016, companies operating on the simplified taxation system can register representative offices. Do not ignore this innovation, because it will be valid in 2017.
Regions can introduce preferential rates at all objects of the non-emergency services on the USN
Do not forget to mention in the notification of the transition to the simplified tax system all objects of taxation under the simplified tax system. It should be noted that, both on income and on income minus expenses from 2016, it is possible to use the preferential single tax rate, based on their respective decisions of local authorities.
SP on USN can get tax holidays
Starting from 2016, tax holidays will be practiced for all individual entrepreneurs. This means that an entrepreneur who chooses a USN or patent as the basis will be able to use the zero tax rate for the first two years of his business.
Most likely, this decision will last for 2017.
Benefits of USN
There are differences between DOS and STS, and each of the entrepreneurs knows about them.But many of them also know about all the benefits that the company will receive if it switches to the simplified system of taxation. We will tell about some of them.
- Less taxes, and therefore less reporting. Enterprises on “simplified payment” are exempt from VAT, as well as from property tax and income tax.
- The number of tax registers decreases. In this regard, the “paper” work is much less and the entrepreneur gets much more productive to keep control over the expenses of the company.
- It turns out to keep tax records of all expenses. By selecting the object of income during the transition to a special regime, the entrepreneur will be able to take into account only salary and those taxes that are withheld from this salary.
- The ability to choose the object of taxation and the tax rate itself. Note that for income tax and other tax regimes is not possible. But those who chose the "simplified" can easily pick up for themselves the ideal tax and pay it. Here there are two options for development: you can choose a tax rate of 15% on income minus expenses or 6% on income, but without taking into account expenses. The tax rate of 6% is suitable for enterprises where there are small expenses.In all other cases, it is advisable to use a rate of 15%.
- Reduced tax on USN. As from 2016, practically, in all regions of Russia, the tax rate will be reduced under the simplified tax system (from 6% to 1%; from 15% to 5%).
- Two-year tax holidays for individual entrepreneurs at USN.
- Connection UTII and USN. From now on, it will be possible to combine UTII, incl. and a patent with USN and pay several times less.
As you can see, the predicted changes will allow small and medium-sized businesses to develop and strengthen, which is very profitable at the present time. How convenient this system will be, entrepreneurs can find out in the very near future. In the meantime, we can only follow the news in this area.