How to apply preferential rates in the simplified tax system
Table of contents:
- Conditions for the provision of preferential rates on the simplified tax system
- How to confirm your right to preferential rates under the simplified tax system
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USN or "simplified" - a more profitable tax regime than OSNO. That is why most representatives of small and medium-sized businesses make their choice in favor of the simplified tax system. But some categories of simplistic people can count on additional privileges from the state in the form of a reduced tax rate.
The simplified tax system can be applied in two ways. These are USN- "revenues" and USN- "income minus expenses". In the first case, the tax rate is standard and for all categories of taxpayers is 6%. Under the simplified tax system, which allows you to take into account expenses to reduce the tax base, according to general rules, the rate is 15%.
But regions can independently reduce the tax rate and set it in the range from 5 to 15%. Typically, such benefits are set for certain types of activities. The purpose of providing benefits is to develop certain business segments and increase their attractiveness for the investment environment. Usually these are socially significant and production areas. At the same time, regional authorities have the right to choose which types of entrepreneurship are considered priority.
Conditions for the provision of preferential rates on the simplified tax system
Standard conditions for providing benefits are:
- The main activity of OKVED should be included in the preferential list;
- the share of income from this type of activity should be at least 70%.
Regions may additionally establish their conditions for the provision of benefits. For example, so that the average salary of employees is not lower than the regional minimum. As a rule, it does not correspond to the minimum wage and is an order of magnitude higher than it. Also, there is often a requirement limiting the number of employees in an LLC or individual entrepreneur; or the condition that the entrepreneur does not have wage workers at all. Information about the established restrictions for obtaining preferential rates should be sought in regional legislation.
