You will need
- - calculation of revenue received for the quarter (year);
- - calculation of the amount paid in insurance premiums.
You first need to understand whether the company is entitled to tax reduction for USN. To do this, she must use STS-6% with "income". Under the simplified tax system "incomes minus expenses", the right to reduction of tax payments is missing. Such companies may consider the amount paid for insurance and benefits to employees as an expense.
The law provides the opportunity for OOO to reduce the amount of tax payments, including advance payments on insurance premiums for pension (paid to FIU), social (FSS) and medical insurance (FFOMS). Under the new rules the employer has the right to take into account your expenses on benefits for temporary disability, and the paid contributions under contracts of voluntary insurance.
On the basis of all the received income for the quarter, OOO determines the tax base and expects the payment of STS. This revenue should be multiplied by the rate of 6%. The peculiarity of this tax regime is that costs are not registered.
Next you need to calculate the sum of all the paid insurance payments for employees for the quarter. For this cumulative payments to the mandatory medical insurance Fund, pension Fund and social insurance Fund, as well as other deductions that can reduce tax.
Now you need from the amount of the received advance payment to deduct insurance premiums. But it is important to note that you can reduce the tax by not more than 50%. For example, a tax that is payable for the quarter amounted to 150000 p., the amount of payments to off-budget funds for employees over the same period, 200000 R. OOO can reduce the down payment only 50% - to 75 000 p. This amount needs to be paid to the budget.
LTD, which operates not the first year can reduce the tax of the simplified tax system on the amount of losses of previous years. This is only applicable to the simplified system of taxation with "income minus expenses". Also, OOO can account for the overpayment of taxes, which was identified during the reconciliation from the tax.
The important point is that the company should not only be assessed premiums, but also to have to pay for them until the end of the quarter. In this case, if the company has paid contributions more than was accrued in the quarter to reduce them down payment it can't. For example, the company has paid insurance premiums for July at the end of June, but to reduce them a down payment for the USN for the second quarter on them it is impossible.
If the LLC consists of one person - the Director, tax optimization is to reorganize the PI. Then there will be the opportunity to reduce the advance payment under the simplified tax system with no restrictions on 100%.