To calculate a particular tax, a system of indicators is used, the values of which are determined annually by the Russian Ministry of Economic Development. The main task of introducing such deflator coefficients is to bring a specific parameter to the price level that occurred in the past year. The scope of application of such indexer coefficients is quite wide, starting from determining the amount of tax based on “imputation” and ending with income tax for foreigners. Information on in which cases calculations are made using deflators can be found in chapters 23, 26.2, 26.3, 26.5, 32, 33 of the Tax Code of the Russian Federation.
The Ministry of Economic Development, on the basis of Order No. 698 of November 3, 2016 “On establishing deflator coefficients for 2021,” designated the deflator coefficient for 2021 for various taxes. New deflator coefficients for 2021 have been in effect throughout the country (unless other requirements are specified) from the beginning of the year.
Deflator coefficient for simplified tax system
When applying the simplified tax system, the deflator coefficient is used to adjust the amounts of the marginal income: 45 million rubles. — the limit at which a transition to the simplified tax system is possible and 60 million rubles. - the maximum income of a “simplified person”, if exceeded, he loses the right to apply the simplified tax system (clause 2 of article 346.12 of the Tax Code of the Russian Federation and clause 4 of article 346.13 of the Tax Code of the Russian Federation). In 2016, the coefficient is 1.329. In 2021 it will increase to 1.425. Therefore, the above-mentioned limits on income of organizations and individual entrepreneurs that use a simplified taxation system will also increase. Note that this is good news for those who are on the “simplified” regime, since they will be able to earn more without the risk of “flying off” the special regime.
Results
When applying this or that special tax regime, individual entrepreneurs or organizations, it is important to understand how the tax regime affects it.
For example, with the simplified tax system, this is the amount of income that allows you to apply this regime, and with UTII, it is the imputed income from which the amount of tax due for payment to the budget is calculated. The value of the coefficient changes once a year and is usually known in advance. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
Deflator coefficient for personal income tax
For personal income tax, the deflator coefficient is used to adjust payments of foreign citizens from “visa-free countries” working on the basis of a patent for hire from individuals (in particular, for personal, household and other similar needs not related to business activities). These foreign workers are required to independently make monthly fixed advance payments for personal income tax for the period of validity of the patent in the amount of 1,200 rubles (Clause 2 of Article 227.1 of the Tax Code of the Russian Federation). The size of the deflator coefficient for 2021 for these purposes was 1.514. And for 2021 it has increased and is 1.623.
Income limits
Amendments to Articles 346.12 and 346.13 of the Tax Code of the Russian Federation, introduced by Federal Law No. 243-FZ of July 3, 2021, suspended the mechanism for indexing income limits by a deflator coefficient for the application of the simplified tax system until 2021. Thus, the deflator coefficient specified in this draft order for the simplified tax system is not applied to income limits in 2021.
Read also “STS 2021: new income limit - without deflator coefficient”
The “imputed” coefficient is K1, by which the basic profitability is multiplied. We take the basic yield, multiply it by these two coefficients, and get the cost per square meter on which the tax is levied. Next, we take all the square meters available in the company at the new price, multiply by 3 months (tax period), multiply by 15% (tax rate), and as a result we pay tax to the state. The current K1 size is 1.798. The increase will occur in stages: in 2021 – by 5.17%, in 2021 – by 4.81%, in 2021 – by 4.09%. As a result, in 2021 the deflator coefficient will reach a value of 2.063. The tax itself will conditionally increase by 14.73%.
Deflator coefficient for PSN
For the patent taxation system used by individual entrepreneurs, the deflator coefficient increases the maximum amount of potential annual income by type of business activity. Let us recall that the basic value of the maximum possible annual income of an individual entrepreneur is 1 million rubles (clause 7 of Article 346.43 of the Tax Code of the Russian Federation). In 2021, the coefficient applied was 1.329. And in 2021 it will increase to 1.425. Consequently, the maximum amount of potential annual income for the “patent” business was 1.425 million rubles (1 million rubles × 1.425). Thus, the maximum cost of a patent for a month will be 7,250 rubles (1.425 million rubles × 6%: 12 months). Note that regional authorities can increase the amount of potential annual income for certain types of activities by three, five and even 10 times (clause 8 of Article 346.43 of the Tax Code of the Russian Federation).
Deflator coefficients for 2021
(Order of the Ministry of Economic Development of the Russian Federation dated November 3, 2016 No. 698 “On the establishment of deflator coefficients for 2021”, registered with the Ministry of Justice of the Russian Federation on November 17, 2016 No. 44353)
According to Art. 11 of the Tax Code of the Russian Federation deflator coefficient –
this is
a coefficient established annually
for each subsequent calendar year and calculated as the product of the deflator coefficient used for the purposes of the relevant chapters of the Tax Code of the Russian Federation in the previous calendar year, and a coefficient taking into account changes in consumer prices for goods (work, services) in the Russian Federation in the previous calendar year year.
Deflator coefficients are established
, unless otherwise provided by the legislation of the Russian Federation on taxes and fees,
the Ministry of Economic Development of the Russian Federation
in accordance with the data of state statistical reporting and, unless otherwise provided by the legislation of the Russian Federation on taxes and fees, are subject to official publication in the Rossiyskaya Gazeta
no later than November 20
of the year in which deflator coefficients are established.
The order of the Ministry of Economic Development of the Russian Federation established deflator coefficients for 2021
.
Personal income tax
According to Art.
227.1 of the Tax Code of the Russian Federation, foreign citizens engaged in labor activities for hire from individuals, organizations and individual entrepreneurs on the basis of a patent
issued in accordance with Federal Law No. 115-FZ of July 25, 2002
“On the legal status of foreign citizens in the Russian Federation”
, calculate and pay tax on income received from such activities.
Tax payment is carried out in the form of fixed advance payments
.
Size
fixed advance payments
are subject to indexation by a deflator coefficient
established for the corresponding calendar year.
For 2021
the deflator coefficient required for the purpose of applying Chapter 23 of the Tax Code of the Russian Federation is set at
1,623
.
Simplified taxation system
According to paragraph 2 of Art. 346.12 Tax Code of the Russian Federation
An organization
has the right to switch to the simplified tax system
if,
based on the results of nine months
of the year in which the organization submits a notice of transition to the simplified tax system,
income
determined in accordance with
Art.
248 of the Tax Code of the Russian Federation, did not exceed 45 million rubles. Specified value
the maximum amount of income of an organization, limiting the right of the organization to switch to the simplified tax system,
is subject to indexation no later than December 31
of the current year
by the deflator coefficient
established for the next calendar year.
The deflator coefficient required for the purposes of applying Chapter 26.2 of the Tax Code of the Russian Federation was established for 2021
at the rate of
1,329
.
To switch to the simplified tax system
from 2021, income
for the nine months of 2021 should not exceed
59,805 thousand rubles.
(RUB 45 million × 1.329).
According to paragraph 4 of Art. 346.13 Tax Code of the Russian Federation from January 1, 2021
if, based on the results of the reporting (tax) period, the taxpayer’s income, determined in accordance with
Art.
346.15 and
paragraphs.
1 and
3 paragraphs 1 art.
346.25 of the Tax Code of the Russian Federation , exceeded
120 million rubles
, such a taxpayer is considered to
have lost the right to use the simplified tax system
from the beginning of the quarter in which the specified excess and (or) non-compliance with the specified requirements was allowed.
From January 1, 2021 to 2021
the effect of the provision that
the specified value of the maximum amount
of a taxpayer’s income, limiting the taxpayer’s right to use the simplified tax system,
is subject to indexation
.
That is, in 2021
the amount is 120 million rubles.
not indexed .
Consequently, for tax payers under the simplified tax system, the income limit is
for the tax (reporting) period
of 2017 should not exceed 120 million rubles.
A single tax on imputed income
In accordance with Art.
346.29 of the Tax Code of the Russian Federation, the tax base
for calculating the amount of UTII is
the amount of imputed income
, calculated
as the product of the basic profitability
for a certain type of business activity, calculated for the tax period,
and the value of the physical indicator
characterizing this type of activity.
To calculate the amount of single tax depending on the type of business activity, physical indicators
, characterizing a certain type of business activity, and
basic profitability per month
.
Basic yield
adjusted (multiplied)
by coefficients K1 and K2
.
Art. 346.27 Tax Code of the Russian Federation
It has been established that
K1
is a deflator coefficient established for a calendar year,
calculated as the product of the coefficient applied in the previous period and the coefficient
taking into account changes in consumer prices for goods (work, services) in the Russian Federation
in the previous calendar year
, which is determined and subject to official publication in the manner established by the Government of the Russian Federation.
Deflator coefficient K1
, required for the purpose of applying Chapter 26.3 of the Tax Code of the Russian Federation,
for 2021
is set at
1.798
.
That is , the same as in 2021
.
Let us recall that the deflator coefficients established for previous years and the deflator coefficient established
for the next year, taxpayers
should not multiply when calculating UTII
(letter of the Federal Tax Service of the Russian Federation dated February 21, 2011 No. KE-4-3 / [email protected] ).
Patent tax system
Art. 346.43 Tax Code of the Russian Federation
It has been established that the laws of the constituent entities of the Russian Federation establish
the amount of annual income that an individual entrepreneur can potentially receive
by type of business activity in respect of which the PSN is applied.
At the same time, the maximum amount potentially obtainable
an individual entrepreneur's
annual income
cannot exceed 1 million rubles, unless otherwise established
by clause 8 of Art.
346.43 Tax Code of the Russian Federation .
Specified maximum size
The annual income potentially received by an individual entrepreneur
is subject to indexation by the deflator coefficient
established for the corresponding calendar year.
Deflator coefficient for 2021
, required for the purpose of applying Chapter 26.5 of the Tax Code of the Russian Federation, is set at
1,425
.
In this regard, for these types of business activities, constituent entities of the Russian Federation can increase the maximum size
potential
annual income for an individual entrepreneur, taking into account indexation by the deflator coefficient established for 2021
.
At the same time, as the Ministry of Finance of the Russian Federation explained in a letter dated January 13, 2015 No. 03-11-09/69405, if
The legislative act of a constituent entity of the Russian Federation establishes that
the amount of annual income potentially
received by an individual entrepreneur
in 2021 is applied taking into account the approved deflator coefficient
, then the tax authorities, when calculating tax, take into account the potential income taking into account indexation.
In case the law
Subject of the Russian Federation, the amount of annual income potentially received by an individual entrepreneur for these types of activities
was not increased by a deflator coefficient; tax authorities
do not have the right
the amount of potential income for the purpose of calculating the amount of tax under PSN .
Property tax for individuals
According to Art. 404 of the Tax Code of the Russian Federation, tax base for property tax for individuals
is determined in relation to each taxable object as its inventory value, calculated
taking into account the deflator coefficient
a on the basis of the latest data on inventory value submitted in the prescribed manner to the tax authorities
before March 1, 2013
.
Deflator coefficient
, required for the purpose of applying Chapter 32 “Property Tax for Individuals” of the Tax Code of the Russian Federation, is set
for 2021
in the amount of
1.425
.
Trade fee
For 2021
the deflator coefficient required for the purpose of applying Chapter 33 “Trade Fee” of the Tax Code of the Russian Federation is set at
1,237
.
We would like to remind you that no trade tax has been introduced in the Sverdlovsk region.
.
Deflator coefficient for trade tax
Trade fee payers use a deflator coefficient to adjust the fee rate determined for activities related to the organization of retail markets (clause 4 of Article 415 of the Tax Code of the Russian Federation). The basic value of this rate is 550 rubles per 1 square meter of retail market area. The coefficient value for 2021 was 1.154. For 2017, the coefficient will increase to 1.237. Accordingly, the fee rate for this type of activity in 2021 will increase and amount to 680.35 rubles (550 rubles × 1.237).
| Tax system | 2016 | 2017 |
| simplified tax system | 1,329 | 1,425 |
| Personal income tax | 1,514 | 1,623. |
| PSN | 1,329 | 1,425 |
| UTII | 1,798 | 1,798 |
| Trade fee | 1,154 | 1,237 |
| Property tax | 1,329 | 1,425 |
For what modes is it relevant?
The deflator coefficient is relevant for the following taxation systems and types of tax:
- “Simplified” (USN).
- Personal income tax.
- Patent (PSN).
- Trade fee.
- “Imputation” (UTII).
- Property tax.
Judging by the above, the deflator coefficients of the Ministry of Economic Development affect all citizens without exception - legal entities and individuals. Foreign persons working in the Russian Federation also fall into this category.
Using this parameter is easy even for beginners. For the calculation, a special formula is presented, which takes a few seconds to calculate. One of the terms of the formula is the deflator coefficient. Knowing its value for 2021, you can accurately calculate and find out the amount of tax.
Features of calculating UTII in the absence of hired employees
In addition to paying UTII, the entrepreneur is obliged to pay pension insurance contributions and contributions to social insurance funds. The tax base is the wage fund, which is paid by the entrepreneur to his employees (if any). Please note that the presence of hired employees does not exempt a private entrepreneur from paying insurance premiums for himself.
The size of these payments depends on the minimum wage established for the current year.
It should be noted that in the absence of hired employees, the entrepreneur has the right to reduce the amount of UTII by the amount of insurance premiums that he pays for himself. This right is provided for in paragraph 2.1 of Article 346.32 of the Tax Code.
A private entrepreneur loses this right if he has hired employees. You can familiarize yourself with this clarification in the letter of the Ministry of Finance of the Russian Federation dated July 17, 2015 under number 03-11-11/41339.
Optimistic forecast
The calculation by analysts of the Ministry of Economic Development of the deflator index for 2015-2017 indicates a slowdown in inflation growth, and therefore a decrease in prices for services and goods from 12.2% in 2015 to 6% in 2021. Such changes expected this year will affect stabilization of oil prices. In turn, industrial growth and GDP recovery are expected. The Central Bank supports this prospect and promises to keep prices at 5.5-5.6%. Representatives of the Accounts Chamber and the financial market are not so optimistic; they are of the opinion that the economic crisis is not over, and the factors that led to the rise in prices have not been overcome. In addition, according to them, domestic production assets are significantly worn out, the level of competition in the Russian market is reduced, but with an increase in the cost of oil, there is a possibility of a decrease in inflation growth and a decrease in prices for products, goods, and services.
Features of indexes
The deflator index is an indicator that takes into account the difference in prices of the current and previous periods. The price deflator differs from the similar concept of the consumer price index (CPI) in that it includes the full volume of services and goods based on the present time, while the CPI is calculated for the past period of time. The Ministry of Economic Development is responsible for forecasting trends in the development of pricing policy in Russia; deflator indices for 2021 give an optimistic forecast of reducing inflation by 2 times.
UTII: approved a new tax return
At the end of the tax period (quarter), all “imputed” persons submit a tax return to the Federal Tax Service at the place of registration as a UTII payer (clause 3 of Article 346.32 of the Tax Code of the Russian Federation, Article 346.30 of the Tax Code of the Russian Federation). The deadline is the 20th day of the first month of the next tax period.
As it was in 2021. Last year, companies and individual entrepreneurs reported on UTII in the form approved by Order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7-3/ (as amended by Order of the Federal Tax Service of Russia dated December 22, 2015 No. ММВ-7-3/) .
How it happened in 2021. By Order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/, changes were made to the current tax return form. UTII payers will have to report on the new form for the first quarter of 2021.
How is the old declaration different from the new one?
The amendments are mainly of a purely technical nature. In section 3:
- The barcode of the fields has changed;
- the wording of the line “The amount of insurance contributions paid by an individual entrepreneur to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in a fixed amount” was replaced with the wording “The amount of insurance contributions paid by an individual entrepreneur in a fixed amount for compulsory pension insurance and compulsory medical insurance”;
- the procedure for calculating the amount of UTII payable in line 040 has changed; Now individual entrepreneurs reduce the calculated tax on insurance premiums for employees and for themselves, but by no more than 50%.
You can download the new UTII tax return form to be used from the reporting campaign for the first quarter of 2021 below.
UTII: online cash registers
Let's tell you a little about the upcoming changes for retailers on UTII.
As it was in 2021. In July 2021, Federal Law No. 290-FZ dated July 3, 2016 (hereinafter referred to as Law No. 290-FZ) came into force, obliging all companies and individual entrepreneurs carrying out cash payments with the population to switch to online cash register systems. The transition date is set for July 1, 2021. If before this date it is still possible to use “old” cash registers, then after it it is necessary to use only modern technology.
For sellers on the “imputation”, Law No. 290-FZ provides for a different transition procedure.
How it will be in 2021. UTII payers currently working without cash register equipment on the basis of Federal Law No. 54-FZ of May 22, 2003 (hereinafter referred to as Law No. 54-FZ) will have to switch to online cash register equipment a year later - from July 1, 2018 ( Clause 7 and Clause 9 of Article 7 of Law No. 290-FZ). An exception is provided for “imputed” persons who:
- are engaged in the types of activities named in paragraph 2 of Article 2 of Law No. 54-FZ (for example, trading in retail markets, fairs, and exhibition complexes);
- are located in remote or hard-to-reach places, the list of which is approved by regional authorities (clause 3 of article 2 of Law No. 54-FZ);
- are pharmacy organizations located in paramedic stations in rural areas (clause 5 of article 2 of Law No. 54-FZ).
They may no longer use cash registers.
Note! From 03/31/2017, all retailers on UTII selling beer and other alcoholic products must work only with the use of cash registers, regardless of the form of sale: store or public catering (clause 10, article 16 of the Federal Law of 07/03/2016 No. 261 -FZ).
By the way, back in 2021, the Russian Ministry of Finance prepared a list of goods that cannot be sold without a cash register at fairs, exhibitions and retail markets. These include:
- carpets and carpet products;
- electrical equipment;
- furniture;
- motor vehicles, trailers and semi-trailers;
- etc.
In total, there are 17 items on the list. However, to date, his fate has not been finally determined.
This year (2017), legislators proposed allowing taxpayers on UTII to work without cash registers until 2021. Currently, the corresponding Draft Law No. 110014-7 is under consideration in the State Duma. We will also monitor the fate of this document.
UTII: allowed individual entrepreneurs to reduce the single tax on excess insurance premiums
All individual entrepreneurs are required to pay insurance premiums “for themselves” (clause 2, clause 1, article 419 of the Tax Code of the Russian Federation, clause 1 of article 430 of the Tax Code of the Russian Federation):
1. for compulsory pension insurance:
- with an income of up to 300,000 rubles. – in the amount calculated based on the minimum wage;
- with income over 300,000 rubles. – in the amount of 1% on income exceeding RUB 300,000;
2. for compulsory health insurance:
- with an income of 300,000 rubles. – in the amount calculated based on the minimum wage.
At the same time, the entrepreneur on UTII reduces the single tax calculated for the tax period - quarter, by contributions in a fixed amount paid before submitting the tax return (paragraph 3, clause 2.1, article 346.32 of the Tax Code of the Russian Federation, article 346.30 of the Tax Code of the Russian Federation, letter from the Ministry of Finance of Russia dated 01/26/2016 No. 03-11-09/2852, letter of the Federal Tax Service of Russia dated 02/19/2016 No. SD-4-3/2691).
As it was in 2021. Tax officials questioned the possibility of reducing UTII by 1% contributions calculated from above-limit income, since only those paid based on the minimum wage were classified as fixed contributions.
How it happened in 2021. Now, clause 1 of Article 430 of the Tax Code of the Russian Federation clearly states that all insurance premiums paid by individual entrepreneurs “for themselves” are fixed. Therefore, businessmen can safely include contributions for their insurance in the calculation of UTII at a rate of 1% on income over 300,000 rubles.
By the way, starting from 2021, insurance premiums must be transferred to the INFS. To learn how to do this correctly, read the article “Payment order for insurance premiums in 2021.”
