Key changes in tax legislation for companies on the simplified tax system in 2015
Table of contents:
- Increase in the income limit for the simplified tax system
- The introduction of property tax for simplists
- Changes in reporting on the simplified tax system in 2015
- Increase in state duties since 2015
- Increase in tax burden on business in 2015
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According to the established tradition, starting from the new 2015, important amendments to laws related to taxation come into force. These changes should be taken into account by “simplistic” people when conducting business.
Increase in the income limit for the simplified tax system
In 2015, the revenue threshold will be increased, which will allow the company to apply simplification. Under the new rules, the income of a company or individual entrepreneur who wishes to use the simplified tax system should not exceed 68.82 million rubles. For comparison, in 2014 their size was 60 million rubles. If the set limit is exceeded, the company on the simplified tax system is automatically transferred to general mode.
The introduction of property tax for simplists
A cardinal and rather unpleasant for simplisticists innovation in 2015 will be the entry into force of amendments that provide for their obligation to pay property tax. The amount of tax will be calculated on the cadastral value of the property. However, it is worthwhile to clarify whether a property tax has been introduced in your region, as well as whether there is an object in the list of real estate.
Changes in reporting on the simplified tax system in 2015
It is worth paying attention that since 2015, new forms of declaration on the simplified tax system have been introduced. They added a reference section on the intended use of the property. It will be filled by those companies that received budget financing.
The number of companies and entrepreneurs that are allowed to submit reports to paper funds is gradually being limited. Now, the insured, who is given the opportunity not to submit reports electronically, should have no more than 25 people, and not 50 as in 2014.
By the way, now the activities of entrepreneurs will become more transparent for the FSS and the FIU. Under the new rules, banks are required to provide them with information on movements in the business account of businessmen.
Increase in state duties since 2015
It should be noted that from the new year there will be a significant increase in state fees for some legal operations. In particular, the cost of opening or closing an IP, registration of a legal entity, etc., will rise in price.
