Changes to tax legislation, which will come into force from the beginning of January 2021, have already been reviewed, adopted and approved. They will affect both key taxes (personal income tax, income tax, VAT) and taxes on land, transport, property, tourism, etc.
Information about new tax standards will be useful not only to accounting employees, but also to all conscientious citizens, because lack of knowledge about introducing amendments does not exempt you from liability (administrative and even criminal). To avoid problems with the law, you should familiarize yourself with the changes and pay your taxes on time.
General tax regime (system) in 2021
The general tax system is the most complex tax regime in the country. On OSN they pay a lot of taxes and submit several tax and accounting reports. Organizations and individual entrepreneurs who, when registering, did not indicate any other regime out of ignorance, or who do not have the right to use special tax regimes, operate under the OSN. For the standard tax system there are no restrictions on types of activities, number of employees, turnover, etc. Most often, DOSs are chosen by large companies that pay VAT and prefer to cooperate with other companies on DOSs. This allows you to avoid overpaying VAT.
It is beneficial to use the general system if:
- most of your counterparties use OSN;
- the organization’s activities are related to imports;
- wholesale trade is carried out;
- The company has preferential conditions for paying income tax.
OSN involves paying a fairly large number of taxes to the budget. The list of these payments can be found in the table above.
Information on the average number of employees
Another amendment concerns the average number of employees of an enterprise. Previously, this type of information was provided in a separate form report. From January 1, 2021, this information must be included in the calculation of insurance premiums.
The purpose of these changes is to reduce the administrative burden on businesses by reducing the number of required papers. Combining two reports into one will allow you to spend less time preparing tax documentation.
The new rules will apply to papers for 2021.
As for corporate property tax, you should pay attention to:
- The need to inform representatives of tax inspectorates about the availability of vehicles, land, movable and immovable property (the last two points were previously optional);
- No need to prepare reports on advance payments;
- Non-declaration regime for taxation of transport and land plots;
- Possibility of submitting the entire package of papers to one tax authority;
- Possibility of providing tax documentation in online format.
Thus, companies should first of all familiarize themselves with the changes in transport and land taxes, as well as notify the Federal Tax Service about the presence of movable and immovable property.
Simplified tax system in 2021
Newly created organizations and registered individual entrepreneurs have the right to apply the simplified tax system from the moment of registration with the Federal Tax Service. To do this, you must submit an application for application of the simplified tax system to the tax office within 5 days from the date of registration. Read about other ways to switch to the simplified tax system in our article.
They switch to the simplified version voluntarily, but there are restrictions. According to paragraph 3 of Art. 346.12 of the Tax Code of the Russian Federation, the simplified tax system cannot apply:
- organizations that have representative offices or branches;
- if the share of participation of other organizations is more than 25%;
- if the average number of workers for the reporting period is more than 100 people;
- organizations with a residual value of fixed assets exceeding 150 million rubles;
- banks, insurance companies, non-state pension funds, investment funds, securities market participants and pawnshops;
- companies that produce excisable goods, extract and sell minerals (with the exception of common ones).
According to Art. 346.11 of the Tax Code of the Russian Federation, when simplified, a single tax is paid, which replaces several taxes at once: income tax; VAT (except for VAT when importing goods into the customs territory of the Russian Federation); Personal income tax (for individual entrepreneurs). Other taxes are paid in accordance with the legislation on taxes and fees.
Tourist taxes
From 2021, it is planned to introduce a single tourist tax for foreigners wishing to visit St. Petersburg. The initiative, voiced by Governor Alexander Beglov, was approved by Vladimir Putin. In the new year, foreign guests of the Northern capital will have to pay 100 rubles for each day of stay.
Officials claim that the money collected in this way will be used to maintain cleanliness and order in St. Petersburg, reconstruct dilapidated historical buildings and develop the city's tourism infrastructure.
The so-called “resort fee” is a common phenomenon that makes it possible to maintain and regularly update tourist sites with high attendance. Guests from Germany, Spain, Italy, the Czech Republic, Montenegro, France, Greece, Lithuania and a number of other European countries pay an amount from 0.25 to 5 euros per night.
Single tax on imputed income in 2021
UTII is one of the most popular special tax regimes in Russia. It, like the simplified tax system, exempts you from paying several types of taxes at once. The tax base here is not the profit received, but the amount of expected income for your type of activity. Despite a lot of rumors about the abolition of this tax regime, the President of the Russian Federation signed a decree extending the validity of UTII until 2021, so this special regime will not go anywhere in the coming years.
The imputation is approved by the regions; it has several characteristic features:
- the amount of tax does not depend on the results of economic activity;
- the amount of tax is determined using coefficients that depend on the area of the sales floor (for trade), the number of employees (for services), and the number of vehicles (for transport services).
Individual entrepreneurs and companies cannot apply UTII if:
- the number of employees during the reporting period is more than 100;
- the company is a large taxpayer;
- in the authorized capital of the organization the share of other companies is more than 25%;
- An individual entrepreneur or company is engaged in a type of activity not provided for in Art. 26.3 Tax Code of the Russian Federation;
- if the organization is engaged in public catering in hospitals, schools and other institutions in which this service is mandatory;
- the company leases premises or land plots at gas stations, and also leases land for placing retail facilities on it;
- the region does not provide for the payment of UTII.
Transport and land taxes
Transport and land taxes are combined into one group, since they received the same changes:
- Cancellation of tax returns (starting from 2021);
- Adjustment of deadlines for making advance payments and paying taxes (full payment for the past year must occur no later than March of this year);
- Enterprises and the Federal Tax Service Inspectorate calculate the tax amount independently of each other, after which the Federal Tax Service Inspectorate sends the results of its calculations to the organization.
If the company believes that it should pay less, then it provides supporting documents to the tax office. As a result of their consideration, a final decision is made: either the amount of tax remains the same, or it is reduced in favor of the enterprise.
Unified agricultural tax in 2021
The Unified Agricultural Tax (USAT) is a special tax regime that is available to companies and individual entrepreneurs engaged in agriculture and forestry, livestock or crop production, breeding and catching fish and other aquatic biological resources. At the same time, income from these types of activities must account for at least 70% of the total income.
Under this regime, a single tax is paid at a rate of 6%, and the tax base is income minus expenses.
The single tax replaces several taxes, such as the simplified tax system or UTII:
- personal income tax;
- income tax (for organizations);
- VAT (exception - export).
The transition to the unified agricultural tax is voluntary; for this purpose, an application for the transition to the unified agricultural tax is submitted to the tax office. But if, according to Art. 346 of the Tax Code of the Russian Federation, the taxpayer will lose the right to use this special regime - during the reporting period he will no longer meet the criteria of an agricultural producer - he will be transferred to OSN.
Which tax regime to choose
To answer this question, you need to determine the size of the future business: it will be a large enterprise for which simplification is impossible, or a small business entity.
Depending on the planned activity, the special regime of the simplified tax system, UTII, unified agricultural tax, or for individual entrepreneurs - PSN may be suitable.
If the activity does not fall under any of the special regimes, it is necessary to decide who will be the main clients - individuals or legal entities. If the majority of consumers are legal entities, it makes sense to choose a general taxation regime including VAT. If priority in work is given to individuals and VAT is not taken into account in calculations, a simplification will be convenient.
If the choice falls on the simplified taxation regime, you need to calculate which type to choose: “income” or “income minus expenses”. To do this, you need to compare estimated income and expenses. If expenses will be a small part of income, then you should select the “income” object.
In addition, the legislation provides for the possibility of combining certain taxation regimes: OSNO with UTII, simplified tax system with UTII, etc. In this case, it will be necessary to keep separate records of income and expenses (clause 8 of Article 346.18 of the Tax Code of the Russian Federation).
To find out whether it is possible to combine the simplified tax system with the PSN, read the material “Is it possible to combine the simplified tax system and the PSN (examples)?” .
Patent tax system in 2021
The patent taxation system (PTS) is a regime only for individual entrepreneurs. It is very attractive because of its simplicity. There are no complex accounting and reporting systems; you just need to buy a special document - a patent, which gives the right to conduct a certain type of activity for 1-12 months. Tax is calculated immediately after purchase.
Only certain types of activities can be carried out under a Patent. Some of them are indicated in Art. 346.43 Tax Code of the Russian Federation (local authorities may add additional types of activities). There are other restrictions that may prevent the use of the special mode:
- An individual entrepreneur should not be involved in production;
- number of employees - no more than 15 people;
- sales floor area - no more than 50 sq.m;
- The regime does not apply within the framework of partnership agreements or trust management of property.
The tax rate on the Patent is 6%, the tax base is the potential annual income. When calculating the cost of a patent, the number of employees, the area of the sales floor, the number of vehicles, and rental space are also taken into account. There is an official Federal Tax Service calculator with which you can quickly and easily calculate the cost of a patent.
Personal income tax
The main adjustment regarding personal income tax is an increase in the rate from 13% to 15%. However, the new coefficients will not apply to all taxpayers, but only to those whose annual income exceeds 5,000,000 rubles. All other citizens of the Russian Federation will continue to pay personal income tax according to the old rules.
So, for example, if an employee earned 5,100,000 rubles from January to June, then this money will be subject to 13% tax. As for the total salary from July to December, you will have to pay tax on it with an increasing coefficient.
In addition, changes were made to the taxation procedure for interest on deposits and bank account balances. If they exceed the non-taxable interest income, then they are charged a 13% rate. Another amendment concerns the unification of reporting: starting from 2021, 2-NDFL and 6-NDFL will be submitted jointly as part of 6-NDFL.
The last point worth mentioning is the personal income tax deduction for treatment. The list includes the following services:
- honey. evacuation;
- orthopedic therapy for people suffering from congenital or acquired dental defects;
- palliative care.
In addition, the list of expensive services related to reproductive technologies was replenished and expanded.
An example of choosing a tax system
Let's calculate taxes for a hypothetical company. The same can be done using special calculators. We will not take OSNO into account, since it is more expensive and more difficult to calculate. We will talk about its advantages below.
- Name: LLC "Ogurchik"
- Type of activity: non-food store
- Registration region: Kirov region
- Estimated monthly income: 1 million rubles
- Sales area: 50 sq.m;
- Estimated expense: 750,000 rubles per month
- Number of employees: 5 people
- Insurance premiums: 15 thousand rubles
The patent is not applicable for this company because the legal form is not suitable. “Ogurchik” can use UTII, simplified tax system, OSNO (it is not included in the calculations as unprofitable). The company has not overcome the limits of these systems.
Calculation of UTII
Income and expenses are not taken into account when calculating. The tax base is calculated from the imputed amount of income. For each region and type of activity, the amount will be different. BD * FP * K1 * K2 * 15%, where BD - 1800 rubles; FP - 50 kV; K1 - 1.915; K2 - 0.28 (for areas of the Kirov region). So, the imputed income will be 48,258 rubles per month. We multiply it by the tax rate of 15% and get 7238 rubles per month. Per year - 86,865 rubles. This amount can be further reduced by the amount of insurance premiums, but not more than half. Total taxes will be charged - 43,432 rubles per year.
Calculation of the simplified tax system with the “Income” attribute
The tax base in this case is all income - 1 million rubles per month. We calculate: 1,000,000*12*6%=720,000. The amount can be reduced by the amount of insurance premiums, but not more than twice. “Ogurchik” will pay 180,000 rubles in insurance premiums for the year. In total, taxes will be charged 540,000 rubles per year.
Calculation of the simplified tax system “Income minus expenses”
We calculate the tax base for the year - 3 million rubles (12 million rubles of income minus 9 million rubles of expenses). We multiply the tax base by the tax rate of 15%, we get 450,000 rubles. It cannot be reduced by the amount of insurance premiums, but they can be taken into account in expenses. Let's summarize the data in a table:
| UTII | STS "Income" | USN “Income minus expenses” |
| RUR 43,432 | RUB 540,000 | RUB 450,000 |
It turns out that UTII is the most profitable regime for “Ogurchik”. But this cannot be applied to every trade organization. In our example, K2, which is set by regional authorities, is very low. If this value were 0.9, then the amount of tax payable would almost triple. Or another situation - the store’s income is not 1 million, but less. Taxes on the simplified tax system will decrease with changes in income, but UTII will remain the same, since the calculation is not based on income, but on square meters of retail space. For a start-up company, UTII may be unprofitable, since not every store will begin to make a profit from the first day of opening. Note that UTII must be paid from the first month of starting work, even if no trade was actually carried out. In simplified form, tax is calculated only if there is income. In this situation, if future income is not yet known, then it is better to choose the simplified tax system.
