Amendments and Defined the documents that need to confirm the deduction for electronic services of foreign companies

Let's start with the provisions of Part 1 of the Tax Code of the Russian Federation

Income tax individuals. Duties and responsibilities for tax agents

Recall that in 2015, Federal Law No. 113-FZ of 02.05.2015 was adopted, some provisions of which come into force only from January 1, 2016. Law No. 113-FZ introduced an obligation for tax agents to submit a quarterly generalized calculation of form . At the same time, from January 1, 2016, the Tax Code of the Russian Federation establishes liability for failure to submit this document.

Failure to submit a calculation amounts of personal income tax in the form of 6-personal income tax will entail the imposition of a fine in the amount of 1,000 rubles. for each full or incomplete month from the date set for its submission (clause 1.2 of article 126 of the Tax Code of the Russian Federation in a new edition). Another offense is provided for cases when a tax agent submits to the inspection unreliable documents. In this case, the agent will have to pay 500 rubles. for each document submitted with false data (clause 1, article 126.1 of the Tax Code of the Russian Federation). The new edition of the Tax Code of the Russian Federation also provided for the basis for exemption from this type of liability (under Article 126.1 of the Tax Code of the Russian Federation): the agent independently submitted corrected documents before the moment when he learned about the violations identified by the tax authority.

New grounds for suspending account transactions- Law No. 113 FZ establishes a new basis for suspending the operations of a tax agent on his bank accounts and transfers of his electronic money. Such a decision is made by the tax authority if the tax agent does not submit a calculation in the form 6-NDFL within 10 days after the expiration of the period established for its submission (clause 3.2 of article 76 of the Tax Code of the Russian Federation). The same paragraph provides that the inspection must cancel this decision no later than one day following the day of submission of the specified calculation.

Calculation in the form 6-NDFL can be submitted both in paper form and in electronic form. From January 1, 2016, tax agents with up to 25 employees receiving income are entitled to submit the calculation in paper form (clause 2, article 230 of the Tax Code of the Russian Federation). Recall, on this moment this figure is 10 people.

See other innovations of Law No. 113-FZ that are relevant for tax agents.

Innovations in Part 2 of the Tax Code of the Russian Federation

value added tax

The list of entities entitled to apply the declarative procedure for VAT refunds has been expanded on the basis of Art. 176.1 of the Tax Code of the Russian Federation. Now they are residents of the free port of Vladivostok (see Federal Law No. 212-FZ of July 13, 2015 “On the Free Port of Vladivostok”). Together with the VAT declaration, such entities will have to provide a guarantee agreement management company(a copy of the contract), determined on the basis of Law No. 212-FZ (subclause 4, clause 2, article 176.1 of the Tax Code of the Russian Federation).

Personal Income Tax

Federal Law No. 382-FZ of November 29, 2014 amends the statute of limitations for owning real estate sufficient to exempt from personal income tax upon its sale. From January 1, 2016 general term limitation period, at which the taxpayer will be exempted from paying personal income tax, when selling real estate, will be 5 years.

Exception (term 3 years) are objects for which:

The right of ownership to an object of immovable property was received by the taxpayer by inheritance or under a donation agreement from an individual recognized as a family member, a close relative of this taxpayer in accordance with the RF IC;

The right of ownership of the real estate object was obtained by the taxpayer as a result of privatization;

The right of ownership to an object of immovable property was obtained by a taxpayer - a rent payer as a result of the transfer of property under a life maintenance agreement with a dependent (clause 6, article 210, article 217.1 of the Tax Code of the Russian Federation). See also sub. 1 p. 2 art. 220 of the Tax Code of the Russian Federation in the new edition.

The procedure for granting social tax deductions

From January 1, 2016, taxpayers-individuals have the opportunity to receive social tax deduction for personal income tax (their education, the education of children, their treatment, the treatment of children, spouses, parents) from the employer. To do this, you must receive a notification of the right to a deduction from the tax authority, submit the relevant supporting documents to the employer (clause 2, article 219 of the Tax Code of the Russian Federation). For more detailed analysis innovations, we advise you to familiarize yourself with the provisions of the Federal Law of 04/06/2015 No. 85-FZ.

Expanded list of property tax deductions

Federal Law No. 146-FZ dated June 8, 2015 fixed new rules for obtaining property tax personal income tax deductions. The taxpayer's income can be reduced by 250 thousand rubles. when:

sale of a share (its part) in the authorized capital of the company;
withdrawal from the membership;
receiving property or funds in the event of liquidation of the company;
reduction of the nominal value of the share in the authorized capital of the company;
assignment of rights of claim under an agreement on participation in shared construction.

Instead of a deduction in the amount of 250 thousand rubles. the taxpayer will be given the right to reduce their income by documented expenses related to the acquisition of the above property (property rights). The Tax Code of the Russian Federation will fix certain types of expenses that can be taken into account in this case(for example, when acquiring a share in the authorized capital of a company) (Article 220 of the Tax Code of the Russian Federation).

Dates of receipt of certain types of income

the federal law dated 02.05.2015 No. 113-FZ established the specifics of determining the date of receipt of certain types of income. For example, if an employee received material benefit in the form of a reduction in payable interest under a loan agreement, income will be determined on the last day of each month during the period for which this loan (loan) was granted (clause 1, article 223 of the Tax Code of the Russian Federation). It was also clarified that the calculation of the amounts of personal income tax on income received by employees is carried out by the employer on an accrual basis, with the exception of income from equity participation in the organization (clause 3 of article 226 of the Tax Code of the Russian Federation). In this case, personal income tax is calculated for each payment of income, separately.

The specified Federal Law also changes the procedure for informing the tax agent of the inspection about the impossibility of withholding personal income tax from the taxpayer. Now this will need to be done no later than March 1 of the year following the expired tax period. It will be necessary to report the amount of income from which tax was not withheld, as well as the amount of tax not withheld (clause 5, article 226 of the Tax Code of the Russian Federation).

Elimination of double taxation

Federal Law No. 146-FZ dated 08.06.2015 corrected and significantly clarified the mechanism for offsetting taxes paid outside the territory of Russia in the Russian Federation. Such a set-off is possible if the appropriate mechanism is provided for by an international treaty with the participation of the Russian Federation. In particular, the obligation of the taxpayer to reflect this information in the 3-NDFL declaration (Article 232 of the Tax Code of the Russian Federation) is also established.

Corporate income tax

To recognize property as depreciable initial cost should now be more than 100 thousand rubles. (and not 40 thousand rubles). The corresponding amendments were made by Federal Law No. 150-FZ of June 8, 2015 (clause 1, article 256, clause 1, article 257 of the Tax Code of the Russian Federation).

For residents of the free port of Vladivostok (FZ On the Free Port of Vladivostok) for income tax credited to the federal budget, a tax rate of 0% is established. Regional authorities will have the right to lower tax rates credited to a specific regional budget (clause 1.8 of article 284 of the Tax Code of the Russian Federation + article 284.4 of the Tax Code of the Russian Federation).

Simplified taxation system

Since January 1, 2016, organizations with representative offices have been excluded from the list of entities that do not have the right to apply the simplified tax system. Much has been said about this restriction before, but the situation was corrected by the Federal Law of 04/06/2015 No. 84-FZ.

From January 1, 2016, the simplified tax system is not entitled to use private employment agencies that carry out activities to provide labor for workers (staff) (subparagraphs 1 and 21, paragraph 3 of article 346.12 of the Tax Code of the Russian Federation) - Federal Law of 05.05.2014 No. 116- FZ

Federal Law No. 232-FZ of July 13, 2015 for the regions of the Russian Federation for the first time provides for the possibility of reducing the simplified tax rate for certain categories taxpayers on the object "income" up to 1%, and also, in some cases, up to 0% (clause 1 of article 346.20 of the Tax Code of the Russian Federation).

Patent taxation system

The list of activities for which you can apply the patent taxation system has been expanded (Federal Law of July 13, 2015 No. 232-FZ): for example, this is the production of dairy products, bakery and flour confectionery, computer repair, etc. For more details, see the list in paragraph 2 of Art. 346.43 of the Tax Code of the Russian Federation.

excises

Based on the provisions of Federal Law No. 366-FZ dated November 24, 2014, from January 1, 2016, excise taxes on a number of excisable goods will increase. In particular, we are talking about wine, sparkling wine, beer and cigarettes.

Let's start with the provisions of Part 1 of the Tax Code of the Russian Federation

Personal income tax. Duties and responsibilities for tax agents

Failure to submit a calculation amounts of personal income tax in the form of 6-personal income tax will entail the imposition of a fine in the amount of 1,000 rubles. for each full or incomplete month from the day set for its submission (clause 1.2 of article 126 of the Tax Code of the Russian Federation in a new edition). Another offense is provided for cases when a tax agent submits to the inspection unreliable documents. In this case, the agent will have to pay 500 rubles. for each document submitted with false data (clause 1, article 126.1 of the Tax Code of the Russian Federation). The new edition of the Tax Code of the Russian Federation also provided for the basis for exemption from this type of liability (under Article 126.1 of the Tax Code of the Russian Federation): the agent independently submitted corrected documents before the moment when he learned about the violations identified by the tax authority.

See other innovations of Law No. 113-FZ that are relevant for tax agents.

Innovations in Part 2 of the Tax Code of the Russian Federation

value added tax

The list of entities entitled to apply the declarative procedure for VAT refunds has been expanded on the basis of Art. 176.1 of the Tax Code of the Russian Federation. Now they are residents of the free port of Vladivostok (see Federal Law No. 212-FZ of July 13, 2015 “On the Free Port of Vladivostok”). Together with the VAT declaration, such entities will have to provide a guarantee agreement for the management company (a copy of the agreement), determined on the basis of Law No. 212-FZ (subparagraph 4, paragraph 2, article 176.1 of the Tax Code of the Russian Federation).

Personal Income Tax

Federal Law No. 382-FZ of November 29, 2014 amends the statute of limitations for owning real estate sufficient to exempt from personal income tax upon its sale. From January 1, 2016, the total statute of limitations, in which the taxpayer will be exempted from paying personal income tax, when selling real estate, will be 5 years.

Exception (term 3 years) are objects for which:

The right of ownership of the real estate object was obtained by the taxpayer as a result of privatization;

The procedure for granting social tax deductions

From January 1, 2016, individual taxpayers have the opportunity to receive a social tax deduction for personal income tax (their education, the education of children, their treatment, the treatment of children, spouses, parents) from the employer. To do this, you must receive a notification of the right to a deduction from the tax authority, submit the relevant supporting documents to the employer (clause 2, article 219 of the Tax Code of the Russian Federation). For a more detailed analysis of innovations, we advise you to familiarize yourself with the provisions of the Federal Law of April 6, 2015 No. 85-FZ.

Expanded list of property tax deductions

Federal Law No. 146-FZ dated June 8, 2015 established new rules for obtaining property tax deductions for personal income tax. The taxpayer's income can be reduced by 250 thousand rubles. when:

sale of a share (its part) in the authorized capital of the company;
withdrawal from the membership;
receiving property or funds in the event of liquidation of the company;
reduction of the nominal value of the share in the authorized capital of the company;
assignment of rights of claim under an agreement on participation in shared construction.

Instead of a deduction in the amount of 250 thousand rubles. the taxpayer will be given the right to reduce their income by documented expenses related to the acquisition of the above property (property rights). The Tax Code of the Russian Federation will fix certain types of expenses that can be taken into account in this case (for example, when acquiring a share in the authorized capital of a company) (Article 220 of the Tax Code of the Russian Federation).

Dates of receipt of certain types of income

Federal Law No. 113-FZ dated May 2, 2015 established the specifics for determining the date of receipt of certain types of income. For example, if an employee received a material benefit in the form of a reduction in payable interest under a loan agreement, income will be determined on the last day of each month during the period for which this loan (loan) was granted (clause 1, article 223 of the Tax Code of the Russian Federation). It was also clarified that the calculation of the amounts of personal income tax on income received by employees is carried out by the employer on an accrual basis, with the exception of income from equity participation in the organization (clause 3 of article 226 of the Tax Code of the Russian Federation). In this case, personal income tax is calculated for each payment of income, separately.

Elimination of double taxation

Corporate income tax

To recognize property as depreciable, its initial cost must now be more than 100 thousand rubles. (and not 40 thousand rubles). The corresponding amendments were made by Federal Law No. 150-FZ of June 8, 2015 (clause 1, article 256, clause 1, article 257 of the Tax Code of the Russian Federation).

Simplified taxation system

Federal Law No. 232-FZ of July 13, 2015 for the regions of the Russian Federation for the first time provides for the possibility of reducing the simplified tax rate for certain categories of taxpayers on the “income” object up to 1%, and also, in some cases, to 0% (clause 1 of Art. 346.20 of the Tax Code of the Russian Federation).

Patent taxation system

The list of activities for which the patent taxation system can be applied has been expanded (Federal Law No. 232-FZ of July 13, 2015): for example, the production of dairy products, bakery and flour confectionery products, computer repair, etc. For more details, see the list in paragraph 2 of Art. 346.43 of the Tax Code of the Russian Federation.

excises

In this article, we will talk about what changes are expected in tax legislation. will be of great interest to those who regularly face the payment of taxes. Some of them are quite expected, while others may come as a surprise to taxpayers.

Innovations that relate to tax documentation.

1. From the first day of the new year tax authorities will be entitled to stop all transactions on the bank accounts of the taxpayer if he has delayed the provision of information on the amounts of personal income tax that have been calculated or withheld for more than ten days from the moment the deadline has passed. The same powers apply to cash which are in electronic format.

2. Late provision data on settlements on estimates and deductions from sums of money Personal income tax will now be subject to a fine for the taxpayer. Every month, regardless of whether the month is fully or partially overdue, 1 thousand rubles will be charged as a penalty.

3. If the tax inspectorate finds documents that contain false information, the citizen who submitted them will be fined five hundred rubles for each of them. Those taxpayers who replaced such documents with reliable papers before the inspection notified them of the discovery of inconsistencies will be exempted from imposing penalty payments.

Innovations regarding income tax.

Tax changes in 2016 touch on income tax. They will come into force on the first day of the new year, and will be as follows:

1. Now, in order for the property to be recognized as depreciable, its value will have to be not forty thousand, as it is now, but one hundred thousand rubles. This innovation applies only to property that has been put into operation since the beginning of 2016.

2. The changes will affect the intervals that were adopted for the formation of the interest rate on debts, in the event that the latter were issued in national currency and appeared on the basis of transactions that are controlled by a citizen. Now, when the corporate income tax is calculated, the percentage coefficients will be at least seventy-five and maximum one hundred and twenty-five percent of the rate set by the central bank. However, this innovation will not affect those debts that were issued in any other currency - here all coefficients and intervals will retain their current value.

3. In the current year, the limit on the amount of income for one quarter in order to formalize the payment of income taxes on a one-time basis, for this time period, was ten million rubles. In 2016, its value will rise to 15 million. All these payments will need to be sent to the inspection no later than twenty-eight days from the end of the reporting period.

4. From the beginning of the new year, the limit on the amount of revenue required to pay advance charges to enterprises that have recently been established will also be increased. At the moment, it is one million monthly and three - quarterly. After the changes, the limit will be five million rubles per month, and all fifteen for the quarter.

5. The market price of financial instruments for carrying out immediate piecework transactions, which are recognized as controlled, will be regulated by the tax code, namely Article 305. For those transactions that are not recognized as controlled, the market price will be the actual value of the financial instruments of the forward transaction. It will be used to form the principles of taxation.

Innovations in personal income tax in 2016.

In this area of taxation, from the first day of the new year, the following innovations await citizens:

1. By a large number income received by individuals, a certain day will now be allocated, recognized as the day of receipt of income.

For a number of incomes of individuals, a day is determined that is recognized as the date of their actual receipt: when receiving actual income as a material benefit, this is the day when the purchase of goods, services or valuable papers. A date has been determined when the company writes off debt or any claims of a homogeneous nature are set off. Based advance report, which will be presented by the employee after returning from a business trip, each last number calendar month is considered to be the day of issuance and receipt of funds that are accountable.

2. Tax changes in 2016 will also establish each last day of the calendar month on the term for granting credit resources - as receiving financial benefits, that is, income, from the savings that are based on interest accruals during the loan processing and transfer of funds.

3. If a situation has arisen that makes it impossible to withhold the required amount of personal income tax in 2016, this data should be provided before March 1 of the year following the end of the tax period. In the current year, this information should have been sent no later than one calendar month after the taxpayer is faced with the impossibility of withholding personal income tax.

4. All tax payments for personal income tax must be sent to the relevant authorities no later than one day after the taxpayer receives income. All taxes on personal income that are withheld from vacation pay, social benefits for health reasons, childcare or sick people must go to the budget no later than on the last calendar day of the month when the payments were made.

5. From 2016 will be introduced new version providing reports on personal income tax, which will be referred to as the calculation of the amount of taxes on the income of an individual, which were calculated and withheld by the taxpayer. This report must be drawn up in accordance with Form 6-NDFL, which leads to amendments to the Tax Code of the Russian Federation. According to these changes, personal income taxes that are calculated and withheld by the taxpayer will now be calculated in a special document. It must contain general data on all individuals who receive income from the personal income tax payer. This form must be completed and sent for review to the tax office in certain period, which is designated in Article 230 of the Tax Code.

6. According to the new rules that have been introduced into the legislation, all enterprises that have structural divisions or separate buildings must submit reports, according to the location of each of them. If the enterprise is recognized as the largest taxpayer, then it is subject to the reporting requirement in the department of the tax service that corresponds to the address of its registration as the largest taxpayer.

7. Tax changes in 2016 will allow reporting in the format, as well as on paper, with the number of employees of the enterprise up to twenty-five people.

8. From the beginning of the new year, the taxpayer will have the opportunity to reduce total income on costs in the following situations:

Man sells his share authorized capital in a limited liability company or part of it;
If the participant leaves the organizers of the society;
The company was liquidated or the property of the participant was transferred to another member;
The nominal price of a part of the authorized capital was reduced due to the fact that, according to the contractual terms, the rights of claims in construction were assigned.

Another new law, which will come into force next year, regulates the taxation of funds received by citizens from the sale of real estate, depending on how much it was in their possession. If an immovable object has been owned by a citizen for at least three years, then it will be exempt from tax liabilities on income from the sale if:

A person became the owner of real estate as an heir or received a gift from an individual who is a member of his family or a close relative;
A citizen received real estate in his ownership through operations for its privatization;
The taxpayer received ownership of the object under an agreement concluded in exchange for lifelong maintenance and dependency of the former owner of the apartment.

If a person owns real estate for five or more years, then his profit from the sale of the object will not be taxed in other situations. Here, a significant indicator is the cadastral value of the property. It is determined on the first day of the first month of the year when the registration of the renewed ownership of the property in question was made. If the income that the seller receives is less than the cadastral price of the object, which is multiplied by the reduction factor, taken as 0.7, then the values will be taken as equal.

According to paragraph six of article 217.1 of the tax code, the law can nullify both the term of ownership, equal to five years, and the reduction factor.

What other changes will be made to the tax code.

From the first day of the new year, all excises on tobacco products, beer and wine products, as well as cars that have an engine more powerful than 90 Horse power, increase and equalize. And excise taxes on motor oil and gasoline, on the contrary, will decrease.
Starting next year, organizations and enterprises that have the right to manage real estate objects will pay property tax according to the cadastral value of this property. These innovations are spelled out in Article 12, 378.2 of the NK Law.
Tax rates will change in the simplified tax system. Thus, subjects will be able to establish from one to six percent of tax rates if income is taxed tax liabilities.
Changes were made to the tax code regarding the list of types of activities that will be able to use the patent system of taxation in the coming year.

Quite significant changes will take place in 2016 in the field of income taxes for enterprises and organizations.

The concept of controlled debt was clarified as part of the implementation of updates in Article No. 269 during the first reading of the draft Federal Law. Now the debt of the taxpayer can be recognized as controlled, only that which, despite being unpaid, is subject to certain obligations of a debt nature:

1. A debt obligation to a person representing another country, which is also dependent on the taxpayer, but only if it is directly or indirectly involved in the activities of the debtor - a Russian enterprise;

2. A debt obligation to a foreign entity that recognizes mutual dependence on Russian company, which has a debt to him and continues joint activities;

3. A debt obligation under which a person of a foreign company continues to cooperate with a Russian company and acts as a guarantor, thereby providing guarantees that the Russian partner will fulfill all debt obligations.

It also indicates new designations for uncontrolled debt, which can be recognized as such in the following situations:

1. The debtor in this situation is banking organization. It is not recognized as interdependent not on the part of the taxpayer, but that is, the Russian company, not on the part of the guarantor, which is a guarantor that the debtor will fulfill the established requirements.

2. If an enterprise that is a debtor or other enterprises related to it have open accounts or deposits foreign citizens or persons who are in mutual dependence with them. Also, if there are other requirements for such an organization from such persons, regulated by specially drawn up rules, which are presented in article 269 of the tax code.

What changes await VAT in 2016.

From the new year, a bill comes into force that will exempt from paying VAT on those involved in the import of materials, raw materials and components for medical equipment to the territory of the state. This innovation is contained in the second article of the one hundred and fiftieth law of the tax code. As part of the same bill, it is proposed to abolish VAT for those who sell and produce domestic goods of this group in the country.

A few more innovations:

Changes in tax legislation also provide for an increase in the income limit for personal income tax payers who provide for children, up to three hundred and fifty thousand rubles. Now it is two hundred and eighty thousand.

Now, the regional authorities will not be able to set a tax rate of more than 1.1% on property that has been registered as fixed assets since 2013. An exception to this property fund will be those that have become registered after the liquidation of a legal entity, its reorganization or as a result of the transfer, sale of property resources between related parties. For the rest of the movable property, the rate will remain the same - 2.2%.

Not yet completed, but a project is under consideration, which aims to change and adjust pricing policy taking into account the target areas of taxation.

A number of innovations are also being prepared in Federal Law No. 376, which relate to the taxation of the profitability of foreign organizations, as well as the profits of those companies headed by representatives of other countries.

Certainly, other changes in the tax legislation will be adopted. Tax changes in 2016 promise to be very significant and, of course, will be formed throughout the year depending on the situation in the country.

From January 1, 2016, a number of important changes in the legislation of our country will affect entrepreneurs. These are the payment of taxes, insurance premiums, reporting to the FIU, bookkeeping and many other aspects that are important for doing business. Business.ru Internet magazine has collected for you the main innovations of Russian legislation, which have already entered or will only come into force from the new 2016.

Changes in tax legislation since 2016

One of the important changes in tax legislation since 2016 is the property tax - in 2016, IP will pay it for the first time. Previously, the property tax, and more specifically, real estate, was calculated on the basis of inventory valuation, and since 2015 - on the basis of cadastral value. In other words, before October 1, 2016, individual entrepreneurs must pay property tax for 2015. This tax is now mandatory for enterprises operating under a simplified taxation scheme or paying UTII. The property tax also includes any real estate and land plots that are used for entrepreneurial activity. The real estate tax rate in the regions of the country today is 2%, and in general, experts note the fact that now the property tax for entrepreneurs on the simplified tax system and UTII will increase several times.

From January 1, 2016, a zero income tax rate has been introduced for institutions engaged in childcare and care. Also, the list of organizations that are entitled to count on this benefit includes institutions of primary, basic, secondary, secondary vocational, higher education. A prerequisite there must be a license, the number of employees - no more than 15 people and other important conditions. Also, since 2016, the application of a zero income tax rate is possible when conducting certain types of medical activities.

An important innovation since January 2016 was the submission of personal income tax returns - now they must be submitted four times a year. Reporting is accepted in electronic format, but for enterprises with less than 25 employees, it is also possible to submit documentation for hard copy. This measure, which tightens the submission of personal income tax reports to the tax authorities, is designed to control the timeliness of paying this tax and to penalize violators.

"Tax holidays"

From January 1, 2016 in our country, " tax holidays"- this is a period within two years after the creation of an individual entrepreneur (the business must be registered for the first time!), During which the entrepreneur is exempt from taxes by the state. "Tax holidays" can be established by the authorities in the regions of our country for specific categories of entrepreneurs. Today, preferences apply to businesses in production area, social or scientific, but the region decides on tax holidays and benefits on its own - the subjects also may not introduce this right for their individual entrepreneurs.

The government introduced tax holidays until 2020, which means that they will also be extended in 2016, which means that newly created small business organizations that pay taxes under the patent or simplified system will calculate their taxes according to new scheme. Thus, the simplified tax will be at a rate of 0% on income or 5-15% on the difference between income and expenses; or entrepreneurs will be able to purchase a patent, the cost of which will be zero rubles. Reporting when applying data special regimes taxation will also need to be submitted to the Federal Tax Service, only the tax rate will now be zero.

Simplified taxation system

From January 1, 2016, the list of enterprises that will be able to apply the simplified taxation system has expanded - if an organization has representative offices, then from January 2016 it has access to the simplified tax system, while before entrepreneurs did not have this opportunity.

Also, changes in the simplified tax system affected tax rates. Previously, the simplified tax rate with the object of taxation "income" was 6%. Starting from January 1, 2016, the regions can reduce the rate of this tax - its minimum threshold may be 1%, but not more than the previous six percent. According to experts, the reduction of the simplified tax rate to 1% of income in the regions will help the development of certain types of entrepreneurial activity and the opening of new firms.

Also in May 2015, a new declaration form was approved for taxpayers applying a reduced tax under the simplified tax system. Accordingly, the reporting on the results of 2015 should be submitted by simplified taxpayers already on new declaration forms.

The income limits for enterprises operating under the simplified taxation system for 2016 have also changed. Thus, the maximum amount of income for the “simplifiers” should not exceed 79 million 740 thousand rubles.

Another change from January 1, 2016: taxpayers under the simplified tax system must exclude the amount of value added tax from the company's income. Previously, the amount of VAT could be allocated in invoices that were issued to customers, and this tax then transferred to the state budget. For example, if taxpayers under the general taxation system will need to transfer VAT from each transaction for each quarter of the year, then for “simplifiers” only income without VAT will be taken into account.

A single tax on imputed income

The special taxation regime - UTII - continues to exist in 2016. In 2015, the UTII rate was equal to 15% of imputed income. Changes in tax legislation, namely amendments to the Federal Law, gave the right to regional authorities to reduce the UTII rate to 7.5%, but not higher than the established 15%. But it is worth noting that such preferential rate UTII applies only to certain types of activities and specific categories of taxpayers.

It should also be said that the deflator coefficient for calculating UTII in 2016 is 1.798. Its size remained at the level of 2015.

General system of taxation

Changes in legislation since 2016 also affected common system taxation. Starting from the new year, taxpayers are required to fill out new form VAT declarations. Recall that entrepreneurs must submit a VAT return based on the results of work in the fourth quarter of 2015 no later than January 25, 2016, and then for each quarter of 2016 - no later than the 25th day of the month following the reporting quarter.

Note
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Also, on January 1, 2016, the codes for the types of VAT transactions were changed. They are necessary for proper accounting.

Patent taxation system

There are also changes in the legislation regarding the patent system of taxation. Especially for enterprises with less than 15 employees and annual income not exceeding 60 million rubles, a patent taxation system has been introduced in the regions of the country. In 2016, the number of types of entrepreneurial activities for this special regime increased by 16 positions: now firms providing services will be able to switch to a patent Catering(without customer service rooms), computer repair companies, dairy products, bakery products, translation services and others.

Mandatory contributions for entrepreneurs in 2016

Insurance premiums

From January 1, 2016 increased in our country minimum size wages - instead of the previous 5965 rubles, today it is equal to 6204 rubles. Based on this, it follows that for entrepreneurs, the amount of contributions to the PFR increased in 2016 ( Pension Fund Russia) and MHIF (Compulsory health insurance).

For individual entrepreneurs with a total income of less than three hundred thousand rubles, the total minimum amount of contributions to the PFR in 2016 and the MHIF in 2016 will be just over 23 thousand rubles (contribution to the PFR -19,456.48 rubles, to the MHIF - 3,796.85 rubles) If the income of an individual entrepreneur exceeds three hundred thousand rubles, then one percent of the amount exceeding these three hundred thousand will be added to the amount of 23,153.33 rubles - these funds must also be paid to the FIU in 2016.

This payment is allowed to be "split" into four parts and to pay quarterly contributions to the PFR and the MHIF.

New KBK 2016

Individual entrepreneurs need to remember that since January 1, 2016, the twenty-digit budget classification codes, the so-called BCC, have changed. Previously for transfer to the FIU pension contributions“for themselves” the same KBK code was used for entrepreneurs with an income of up to 300 thousand rubles and an income of more than 300 thousand rubles. Since 2016, the KBK has introduced two different codes for the mandatory health insurance contribution credited to the insurance part of the pension:

392 1 02 02140 06 1100 160 (for individual entrepreneurs with an income of less than 300 thousand rubles)

392 1 02 02140 06 1200 160 (for individual entrepreneurs with incomes over 300 thousand rubles).

Sole proprietors must also pay fixed contributions to the Federal Compulsory Medical Insurance Fund, if their income does not exceed three hundred thousand rubles. For this type of contributions to the FFOMS, the CCC for 2016 also changed:

392 1 02 02103 08 1011 160

Experts recommend that entrepreneurs, before making payments to the Pension Fund of the Russian Federation in 2016 and to the Compulsory Medical Insurance Fund, be sure to clarify the budget classification codes in order to avoid mistakes in the numbers.

New types of reporting for entrepreneurs

Reporting to the Pension Fund in 2016: changes

One more important changes entrepreneurs were affected by the legislation: a new requirement for reporting to the FIU has appeared - now employers, organizations and individual entrepreneurs must submit reports to the FIU on a monthly basis, starting from April 1, 2016. It is necessary to transfer information about the employees of the enterprise - registered under the Labor Code of the Russian Federation and "contractors", also reporting their last name, first name, patronymic, TIN, SNILS and information about their organization. Entrepreneurs will not need to pay any contributions when submitting reports to the FIU in 2016, but it will be necessary to submit reports to the FIU no later than the tenth day of the next month. Also, reporting to the PFR in 2016 must also be submitted quarterly - these requirements for the submission of documents have remained as they were before, and plus entrepreneurs will submit monthly reports to the PFR-2016.

Many are concerned about the question of what will be changes in tax legislation since 2016 regarding property tax . There have already been many rumors about this, but what information is considered reliable? Let's deal with this problem.

Changes in tax legislation since 2016 on property tax

For the first time ever an article appeared in the tax code that implies the regulation of the tax on real estate owned by a citizen of the Russian Federation. The tax will now be levied not only on residential buildings, apartments, rooms and plots, but also on cottages, garages, baths, any utility rooms and even creative workshops.

The changes also affected tax calculation principle. Now it depends directly on the cadastral value, which is as close as possible to the market value. Main Feature The new calculation rule will be that property of different prices will differ from the value of the tax. Accordingly, the more expensive the property, the higher the amount of tax charged.

The government has put forward a proposal about tax increase to plots intended for individual housing construction by five times. This measure will help significantly replenish the municipal treasury. This means that the introduction of a new property tax in 2016 will have a beneficial effect on the formation of not only municipal, but also regional budgets. It is planned that the proceeds will be used to build new social facilities.

One of the main arguments for the government is the example of many European countries, which have long formed the municipal budget at the expense of property tax.

However, if we talk about Russian legislation, then it aims equalization of conditions for taxation citizens. The government believes that, say, a person who owns a three-story mansion should pay more tax than someone who owns a room in a hostel.

Many realtors predict that such innovations will lead to a decline in demand for large apartments, as well as increase the cost of small-sized residential properties.

Real estate bets

The legislation provides for the introduction of an improved tax rate on real estate next year. Described below These three base rates are:

The rate of 0.1% of the cadastral value applies to:

Residential property - houses and apartments;
Unfinished residential buildings (single complexes also go here);
Garages;
Household objects, if their area does not reach 50 square meters.

The rate of 2% of the cadastral value falls on:

Hotels and hotel complexes;
Non-residential office buildings;
Shopping centers and administrative and business facilities;
Premises consumer services and public catering (if their cost exceeds 300 thousand rubles).

Rate 0.5% applies to steel properties.

Each municipality has the right for differentiation established rates. There are certain conditions for this: the rate cannot be increased by more than 3 times, but can be lowered to 0. Read more detailed information at rates in a particular region, you can visit the website of the local tax authority.

Property tax benefits

Everything is written in the tax code. categories of persons who have had property tax exemptions since 2016. As a rule, this list includes those citizens who have social state benefits. These include labor veterans, persons who have reached retirement age, Heroes of the USSR, Chernobyl victims, disabled people of the 1st and 2nd groups. This means that next year they have the right under the law to exemption from tax payments for property they own (houses, rooms, apartments, dachas, workshops, garages, etc.).

However, the new law provides for some change regarding tax payments. for beneficiaries. From 2016, the property tax exemption will be valid only for one immovable object of a certain type. For example, if a pensioner owns two dachas, then he has the right not to pay tax only for one of them, at his choice. This decision will avoid situations when relatives register real estate for their elderly parents in order to evade paying taxes.

Tax payments for legal entities

Changes in taxation began already in 2014 and affected primarily individuals. Later it is planned that the new system, which takes into account the cadastral value of property, will be connected to legal entities. At the moment already underway active introduction of this innovation to the masses. The completion of the transition to the new real estate taxation system for legal entities will take place only if the entire real estate fund switches to cadastral valuation calculations. New the tax base cannot be fully formed until it has been produced cadastral value estimate every immovable property. This leads to the fact that the transition will be carried out gradually. Those legal entities that are aware of the cadastral valuation of their property can begin to pay taxes under the new scheme.

The entry into force of the new property tax for organizations will occur only after full cadastral valuation each object. Today, organizations pay property tax based on its book value. The new taxation system will automatically replace it with the cadastral one. This is the main difference of the improved system. The book value of the object most often differs from the cadastral one (as well as the market value), therefore the amount of taxes will vary. This will be most noticeable for new buildings, and the cost of the tax in old buildings is not subject to major changes.

The new bill has more one nuance. Persons who work under UTII and USN will also have to calculate property tax based on its cadastral value. This amendment is applicable to catering facilities, business buildings and shopping centers as well as exhibition and concert halls.

After the introduction new system the organization is not obliged to inform the tax service about the change of its bank details. Now this will become direct responsibility those banking institutions that serve this company.

What to expect from innovation

New amendments the legislation also allows to pay property tax to those regions that personally establish benefits and interest rates, guided by the cadastral value of objects. However, despite all the innovations, these opportunities are far from pleasing to all Russians.

Doubts arise for many taxpayers at the stage of assessing the cadastral value land plot under taxable property. The whole problem is that the creation of a base for property taxes is much more difficult than for land plots.

Based on this, we can conclude that the "imposition" of a new taxation system for each region is a rather desperate step, because first of all it is necessary to analyze all likely consequences both economic and social in nature. The smallest mistake can lead to major losses in state budget and put a huge burden on taxpayers.

Formula for calculating the new property tax

First of all, it should be noted that tax payment deadlines remained the same. It is necessary, as before, to make a payment once a year until October 1. The tax service, in turn, is obliged to notify the citizen of the repayment of the debt three days before the end of the term. If the notification was not sent, then the taxpayer must find out the amount of payments on his own. He can do this on the official website of the FSN.

Usually amount of tax payments calculated by tax officials and reaches the taxpayer already as a notification. However, any citizen has the right to calculate this amount on their own, and then compare the received data with an official source.

In 2016, the following formula will apply to calculate property tax:

Tax amount = (the value of the tax according to the cadastral valuation - the amount of the tax of the inventory value) * reduction factor + the amount of tax on the value of the inventory

Plus, they became known tax deduction values. They are 10 sq. m. for a room owned by a citizen, 20 sq. m. - for an apartment, 50 sq. m. - for a residential building.

Example

For example, we will carry out calculations for a family living in their apartment with an area of 54 square meters. m. The family consists of three people: the father, who is a pensioner, the mother, who has a third of the share, and adult daughter who does not own the property. According to the cadastre, the cost of the apartment is 7.7 million rubles. The inventory value of the property is 290 thousand rubles.

Tax payments are based directly on cadastral valuation of housing. Plus, the tax deduction is 20 square meters. m.

The tax for a specific case will be calculated as follows:

To begin with, the area of \u200b\u200bthe dwelling, which will be taxed, is determined: 54-20 \u003d 34 square meters. m.
Next, you need to find out what will be the cadastral value of one square meter of this object: 7.7 million / 54 = 142592.59
After that, we must multiply the amount obtained above by the area that is taxed: 142592.59 * 34 \u003d 4 million 848 thousand 148 rubles
Since neither the daughter nor the father (due to retirement age) are taxpayers, it is necessary to calculate the amount of tax that the mother will pay for the apartment. To do this, multiply the number obtained above by the mother's share: 4848148 * 1/3 \u003d 1 million 616 thousand 049 rubles
The rate for an apartment when paying property tax is 0.1%. Multiplying these figures, we get: 1616049 * 0.1% \u003d 1 thousand 616 rubles.

Then, to calculate the final tax value, we need to do the same operation with the inventory value, and then insert the resulting data into the formula above. It must be remembered that in 2016 the reduction factor is 0.4, but in 2017 it will increase to 0.6.

So let's go final calculations:

The tax will be equal to: (1616-109) * 0.4 + 109 = 711 rubles

The result obtained can be called final tax amount for an apartment for a particular family.

Conclusion

Now you know what to expect changes in tax legislation on property tax. Worth considering this information so as not to face an unpleasant situation due to ignorance of the new rules.