Advice 1: Any contributions reduce the tax USN

USN is the most popular tax regime for individual entrepreneurs and companies - small businesses. Distinguishes it from other modes that the assessed tax can be legally reduced in insurance premiums.
Any contributions reduce the tax USN
Instruction
1
Each month the employer is obliged to make deductions for pension and social insurance for their employees. It is on these amounts, you can reduce the tax on the simplified tax system. These contributions should not be confused with income tax (personal income tax of 13%) which the employer contributes to employee account. In contrast, contributions to insurance for employees the employer pays out of pocket.
2
The tax reduction amount acceptable to pension contributions (they are in the General case are 22% of salary), health (5.1 percent), social insurance in connection with illness, maternity and injuries (2.9 percent). You can also consider the amount of sickness benefits that were paid to employees by the employer. Finally, the last category of expenses for which reduced payment is voluntary deductions for insurance for employees.
3
To the company or entrepreneur had the opportunity to reduce the tax, all insurance premiums must be paid in the calculation period. This may be the quarter when the advance payments, or by payment of the annual single tax. If, for example, insurance contributions for March was paid in April, then reduce them in advance of the single tax for the first quarter is impossible.
4
With the advance payment (tax) cannot be reduced by more than 50%. Ie even if the amount of the tax which is subject to payment, will receive less than the total amount of contributions paid, half of the accrued tax will still have to pay. For example, single tax simplified tax system amounted to 150 thousand rubles, contributions to non-budgetary funds - 300 thousand rubles, the Tax can be reduced by only 50%, to 75 thousand.
5
Entrepreneurs who do not have salaried employees, opportunities for tax reduction is not limited. Such entrepreneurs can reduce the calculated tax STS or advance payment of 100% on paid premiums in a fixed size. This means that if the tax gets bigger the deduction, the tax will have to pay the difference, and if it is less, then pay nothing. For the first quarter of the tax can be reduced only paid for itself payments in the amount of 1/4 of the specified amount for the second in the amount of 1/2 the amount for the third - 3/4 of the amount, and finally the entire amount for the year. In 2014, the amount of fixed contributions to the pension Fund will be 20 727,53 R. In this case, if the entrepreneur pays voluntary contributions to the social insurance Fund or Pension Fund, to take account of these payments, he can not.
Note
The possibility of reducing the tax on contributions provided to individual entrepreneurs and companies which use in their activities the simplified system of taxation with "income" (6%). But those who apply the simplified tax system "incomes minus expenses", do not have these privileges. But they may consider premiums as an expense when determining the taxable base.
Useful advice
In order to prevent overpayment of tax, ffis will need to make payment of insurance premiums during the reporting period. To make contributions in advance is not necessary, as they still will not be able to reduce the tax.

Advice 2 : As individual entrepreneurs to reduce the tax on USN

The legislation provides for the possibility to reduce tax payments for individual entrepreneurs in the amount of insurance premiums. This allows entrepreneurs to reduce the tax burden on business and increase their profits.
As individual entrepreneurs to reduce the tax on USN
You will need
  • - receipts for payment of premiums for employees;
  • - receipt of payment of insurance contributions to the pension Fund for yourself;
  • - reconciliation of taxes and duties from the tax.
Instruction
1
Rules for reducing a single tax STS used depend on the SP type of simplified taxation. Also included is an entrepreneur out their activities independently or attracting employees.
2
To reduce the tax under the simplified tax system can only entrepreneurs who use the simplified system of taxation with "income". Available to them the possibility of reducing the tax on the amount listed insurance contributions for pension and social insurance; sick leave paid by the employer and deductions under the contracts of voluntary insurance.
3
If the PI has employees, it may reduce the amount of tax not more than 50%. For example, the income of the entrepreneur during the first quarter amounted to 300 thousand rubles, payments to the pension Fund and social insurance Fund for employees in the same period - 45 thousand rubles, the Amount of SST payable will amount to 18 thousand rubles (300*6%). FE can reduce it by 50% to 9 thousand. it does not matter what SP actually made more deductions than you could deduct. As part of the USN provide for quarterly advance payment, the contributions for which it is possible to reduce the tax you must also pay within the quarter.
4
If the PI has no employees, it is not subject to a limit of 50% strength reduction contributions. Such entrepreneurs can fully reduce the tax on the amount of premiums paid for himself. For example, the income of the businessman for the quarter amounted to 150 thousand. He made contributions to the pension Fund and FFOMS in a fixed amount - 5181.88 R. it is Worth noting that you can only deduct the amount of deductions to a fixed amount. Even if the owner paid six months in advance, to reduce the tax USN he can only to the amount of contributions to the pension Fund in one quarter.
5
SP, who apply the simplified system of taxation with "income minus expenses" to reduce the tax on the amount insurance premiums can't. But they can include the full amount of contributions to the pension Fund, FSS, and other listed in the legislation payments to expenses when calculating the taxable base. A limit of 50% does not apply to sole proprietors with employees, all premiums for themselves and for workers included in full.
6
Working not the first year that SP can be a situation when taxes for any reason have been paid more than is necessary. Under the law the tax is required to report the overpayment. But in practice it does not always. Therefore, if the entrepreneur has reason to believe that he paid more taxes than necessary, he must request the tax reconciliation act paid taxes. If the overpayment is confirmed, you must apply for the offset or repayment of overpayments.
Note
Statement about offset (or refund) of overpaid tax amounts, you must have time to apply for three years, or the opportunity to recoup their costs disappear.
Useful advice
When the quarterly payment of contributions it is possible to reduce down payments SST, which is especially important for entrepreneurs with little or unstable income. This allows them to prevent overpayments of tax.
SP with high incomes can pay the fees in one payment at the end of the year and to reduce them annual tax.
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