You will need
  • - the new form of the Declaration of the simplified tax system from 2014;
  • - data on the received income;
  • - data on expenditures;
  • - information about paid insurance contributions for employees and entrepreneurs.
In 2016, businesses and entrepreneurs need to take account of the USN in 2015. For this you need to use the new form, approved by order FTS of Russia from 04.07.2014 № MMV-7-3/352@.
New form of Declaration is different in that it contains separate sections for those who apply "STS income and STS income minus expenses". Need to fill in only those that are appropriate for your tax rules. Blank sheets do not have to take.
Cover sheet (section 1.1) provides General information about the taxpayer - company name (name of IP), INN, KPP, primary NACE code, contact number, code of the tax authority. It must be signed and stamped.
Also in the Declaration of a new section 3, which should be completed by those taxpayers who have received funds in the framework of budget financing, special programs, etc. Other data sheets are not filled.
If you use STS object income, you must submit the completed sections 1.1 and 2.1. In section 2.1. under the new rules include not only final, but also initial data for calculation of advance payments for each quarter and the single tax STS. Also here you need to specify the amount of the reduction involved in the calculations.
Initially, continue completing section 2.1., since the data would be the basis for filling in section 1.1. Specify your status in the line 102. Its value will be equal to 1, if you rent report for the company or entrepreneur with employees; 2 - provided that you are sole proprietors without employees.
In the subsequent lines, specify the amount of income for each quarter cumulative total (1 quarter, half year, 9 months, year). Next, specify the amount of gross advances. For this amount of income is multiplied by the tax rate of 6%.
In lines 140-143 specify the amount of the prize for tax deduction. It's the amount of insurance contributions for employees and individual entrepreneurs for themselves. The amount should be not more than 50% of the estimated advance payments. But if you are sole proprietors without employees - it may be 100% of the size of the advance. Yourself insurance premiums paid for each quarter, listed separately.
In section 1.1. specify the RCM. Then count the amount of the advance payable (or reduction) in the first quarter, six months, 9 months and year.
Taxpayers with "income minus expenses" rent sections 1.2. and 2.2. Filling should start with section 2.2. Specifies the amount of revenues and expenses for each quarter cumulatively. If possible, specify the tax base for the preceding year.
Next, calculate the tax base for each period. To do this, the amount of income for the quarter, six months and 9 months, subtract the amount of expenses for these periods. From the amount of the estimated annual tax you can deduct the amount of damages.
Next, specify the applicable tax rate (it varies from 5 to 15%) and calculate the amount of assessed advance payments. You must also calculate the amount of the minimum tax (even if you're not going to pay). To do this, the amount of income (without deducting expenses) and multiply by 1%.
In section 1.1. write the RCM. Then, calculate the amount of the advance payable (or reduction) in the first quarter, six months, 9 months. Depending on the results of the calculations rather specify the annual tax payable, or the minimum tax.
If you have no income, you must put in the relevant lines of dashes. Then the Declaration will be zero. But it has to be presented within the set deadlines to avoid penalties.