Article 346.14 of the Tax Code of the Russian Federation. Objects of taxation (current version)

Document role

Many people own several real estate properties - an apartment, a room, a country house, a cottage, a garage, etc. For each of them, they are obliged to pay annual property tax for individuals, even when the object is not in full, but in shared ownership. Thus, the amount required to pay the tax levy for all premises, buildings and structures may be quite large.

To solve this problem, legislators came up with a benefit: they allowed taxpayers to choose one of the properties that would be exempt from taxation. True, this relaxation is not available to all citizens, but to representatives of only certain groups.

A potential beneficiary can notify the tax service of his choice by filling out the appropriate notification.

General taxation system (OSNO)

The general tax system for individual entrepreneurs in 2022, the most expensive, is not suitable for small businesses. It is often used by organizations cooperating with large companies that work with VAT. The general taxation system is automatically assigned to each individual entrepreneur who, when registering with the Federal Tax Service, did not declare his desire to choose one of the special regimes.

The main type of tax that requires serious payments is personal income tax. Its tariffs:

• 13% of the amount of income up to 5 million rubles inclusive;
• 650 thousand rubles. and 15% of profits over 5 million rubles;
• 35% in relation to certain types of income (winnings in competitions and so on);
• 30% of the amount of income for non-residents of Russia (except for certain cases specified in the Tax Code of the Russian Federation);
• 9% of the amount of income in the form of interest on mortgage-backed bonds, the founders of his trust management.

The tax period is a calendar year. Also, individual entrepreneurs on OSNO pay VAT: 0%, 10% or 20% of the amount of goods sold, depending on their type and the specifics of the business. The tax period for VAT is a quarter.

Participants in the turnover of excisable goods (alcohol, tobacco and others) pay excise duty. The tax amounts are established by the Tax Code of the Russian Federation and depend on the type of product. The tax period is a month. In addition, individual entrepreneurs on OSNO can pay other types of taxes and fees (trade, on the property of individuals and others), depending on the individual conditions of doing business.

In general, the general taxation system for individual entrepreneurs is not beneficial. But sometimes the specifics of the activity oblige the use of this particular mode. At the end of the tax period, an entrepreneur can switch from OSNO to a special regime, if conditions allow.

Who is eligible for the benefit?

The list of citizens entitled to exemption from property tax on one of the real estate objects is defined in the legislation - in Article 407 of the Tax Code of the Russian Federation. This includes:

• military personnel;
• war veterans and members of their families;
• persons with disabilities;
• pensioners;
• "Chernobyl";
• as well as those people whose area of ​​each real estate property does not exceed 50 sq.m. etc.

A complete list of beneficiaries can be found in the above article of the Tax Code of Russia.

Selecting an object of taxation

Types of tax objects

Unlike other taxation systems, “simplified” taxation has a big advantage. It consists in the fact that an individual entrepreneur has the right to independently choose the object of taxation he uses, and therefore the tax rate. The types of taxable objects in the simplified tax system (clause 1 of article 346.14 of the Tax Code of the Russian Federation) are as follows:

• income;
• income reduced by expenses.

Let us note that entrepreneurs who are parties to a simple partnership agreement (joint activity agreement) or a property trust management agreement can apply as an object of taxation only income reduced by the amount of expenses (clause 3 of Article 346.14 of the Tax Code of the Russian Federation).

Object "income"

We remind you that in the “simplified” system, income recognition is carried out using the cash method. When the object of taxation is “income,” the single tax rate under the simplified tax system is 6% (clause 1 of article 346.20 of the Tax Code of the Russian Federation). Meanwhile, in fact, the tax will not be 6% of income, but much less. The fact is that the amount of tax (advance payments) can be reduced by the following amounts (clause 3 of Article 346.21 of the Tax Code of the Russian Federation):

• insurance contributions for compulsory pension insurance;
• insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity;
• insurance premiums for compulsory health insurance;
• insurance contributions for compulsory social insurance against accidents at work and occupational diseases;
• the amount of temporary disability benefits paid to employees (in the part paid at the expense of the employer).

For insurance premiums, we are talking about the amounts paid (within the limits calculated) in a given tax (reporting) period. Starting next year, this list will be expanded to include contributions under voluntary personal insurance contracts (clause 3, clause 3.1, article 346.21 of the Tax Code of the Russian Federation). The main thing is to comply with the following rule: the amount of tax (advance tax payments) cannot be reduced by the amount of the above expenses by more than 50% (clause 3, clause 3.1, article 346.21 of the Tax Code of the Russian Federation).

At the same time, individual entrepreneurs who apply the simplified tax system with the object of taxation in the form of income and do not make payments and other remuneration to individuals have the right to reduce the amount of tax on contributions paid to the Pension Fund and the Federal Compulsory Medical Insurance Fund, calculated based on the cost of the insurance year (clause 3.1 Article 346.21 of the Tax Code of the Russian Federation).

Note that with the object of taxation “income”, tax accounting is much simpler than with the object “income minus expenses”. After all, in this case there is no need to record costs, and the tax inspectorate will have fewer claims.

Object “income minus expenses”

On the object of taxation “income minus expenses” the single tax rate according to the simplified tax system is 15% (clause 2 of article 346.20). At the same time, regional laws may establish differentiated tax rates ranging from 5% to 15% depending on the categories of taxpayers. Most often, we are talking about the implementation of certain types of activities by entrepreneurs.

When choosing the specified object of taxation, you should know that the list of accepted expenses is closed. Officials have already drawn attention to this fact more than once (Letters of the Ministry of Finance of Russia dated July 24, 2012 N 03-11-06/2/93, dated July 2, 2012 N 03-11-06/2/81, dated January 20, 2012 N 03- 11-06/2/8, dated 12/16/2011 N 03-11-06/2/174, dated 08/30/2011 N 03-11-11/220, etc.). This means that when calculating the tax base, you can take into account only those expenses that are specified in paragraph 1 of Art. 346.16 Tax Code of the Russian Federation. For example, you cannot reduce income by the following expenses:

• on cleaning the territory from snow (Letter of the Ministry of Finance of Russia dated 02/20/2012 N 03-11-06/2/27);
• on payment of commission to the bank for the production of bank cards (Letter of the Ministry of Finance of Russia dated July 14, 2009 N 03-11-06/2/124);
• on territorial improvement (Letter of the Ministry of Finance of Russia dated October 22, 2010 N 03-11-06/2/163), etc.

For persons who use income minus expenses as an object of taxation, there is such a thing as a minimum tax. In accordance with paragraph. 3 paragraph 6 art. 346.18 of the Tax Code of the Russian Federation, the minimum tax is paid if at the end of the year a loss is received or if the amount of tax calculated in the general manner is less than the amount of the minimum tax (Letter of the Federal Tax Service of Russia dated July 14, 2010 N ШС-37-3/ [email protected] ). The minimum tax is 1% of the income received for the tax period (paragraph 2, paragraph 6, article 346.18 of the Tax Code of the Russian Federation). In this case, the entrepreneur has the right in the following tax periods to include in expenses the difference between the amount of the minimum tax paid and the tax calculated in the general manner, incl. increase the amount of losses that can be carried forward to the future (paragraph 4, paragraph 6, article 346.18 of the Tax Code of the Russian Federation). In turn, there is no provision for a reduction in the amount of the minimum tax if an entrepreneur applies a regional differentiated tax rate (Letter of the Ministry of Finance of Russia dated May 28, 2012 N 03-11-06/2/71).

Which tax object to choose?

So, when choosing an object of taxation, you must evaluate a combination of factors.

First, calculate the amount of expenses taken into account when calculating the tax base. In this case, income reduced by the amount of expenses is usually used by persons who have significant expenses. An example of this is trade.

Secondly, you should find out whether your region has introduced reduced tax rates for individuals using the “income minus expenses” method, and whether you fall under this preferential tax regime.

Thirdly, it is necessary to calculate how much the tax will be reduced for the object of taxation “income”. Factors such as the number of employees and the payments accrued to them are important here.

Fourthly, based on the above, compare both objects of taxation:

1) “income” - proceed from the amount of income and the tax rate calculated taking into account the tax deduction for insurance premiums and disability benefits:

Tax (if “income”) = Amount of income (rub.) x Tax rate (%);

2) “income minus expenses” - from the amount of income taking into account accepted expenses and the tax rate (taking into account the regional component):

Tax (if “income minus expenses”) = Amount of income (rub.) - Amount of expenses x Tax rate (%)

Example 1. Let’s choose an object of taxation according to the simplified tax system, provided that:

• income - 1,000,000 rubles;
• expenses - 70% of income;
• insurance premiums for compulsory insurance from employee benefits - 50,000 rubles;
• differentiated tax rates are not applied.

Object of taxation “income”:

Calculated tax = 1,000,000 rub. x 6% = 60,000 rub.

Tax deduction = 30,000 rub. (in our case - 50,000 rubles, but we can accept no more than 50% of the calculated tax, i.e. from 60,000 rubles).

Tax payable = RUB 60,000. — 30,000 rub. = 30,000 rub.

Object of taxation “income minus expenses”:

Tax payable = (RUB 1,000,000 - RUB 700,000) x 15% = RUB 45,000

In this case, it is more profitable to use the object of taxation “income” (30,000 rubles < 45,000 rubles).

Some nuances of the benefit

All real estate objects are divided into categories. In this case, a taxpayer, having owned property from one category (for example, two garages), receives the right to tax exemption for only one of them.

But if real estate objects are in different categories (for example, a garage and an apartment), then the benefit can be extended to both objects.

The taxpayer himself chooses which real estate he would like to exempt from taxation and notifies the tax service about this.

Patent tax system (PTS)

The PSN mode can only be used by individual entrepreneurs. In fact, this is the best tax system for individual entrepreneurs. It does not require filing tax returns and provides a minimum tax rate. PSN can be chosen by entrepreneurs engaged in certain types of activities established by the Tax Code of the Russian Federation. These include sewing and shoe repair, maintenance, dry cleaning of fur products and others. As a rule, from the service sector, but there are also types of trade. The tax period is a calendar year.

Unlike other special regimes, taxes are paid according to a different algorithm. It is charged on potential income at a rate of 6%. An individual entrepreneur buys a patent for one month or a year. Conditions for using PSN:

• annual income up to 60 million rubles;
• number of employees up to 15 people during the tax period.

You will not be able to obtain a patent if:

• ― you operate under a simple partnership or trust agreement;
• ― produce excisable goods;
• ― are engaged in the extraction or sale of minerals;
• ― have a retail area of ​​more than 150 sq. m;
• ― provide catering services with a hall for serving visitors with an area of ​​more than 150 square meters. m;
• ― trade wholesale or under supply contracts;
• ― are engaged in the transportation of goods or passengers and have a fleet of vehicles with 20 or more vehicles;
• ― make transactions with securities, provide credit and other financial services.

The patent tax system for individual entrepreneurs in 2022 is suitable for those who want to try themselves in a small business or are expected to work seasonally.

How to send a notification

To transmit notifications about selected tax objects to tax authorities, you can choose one of several methods:

1. The simplest, fastest and most reliable way is to bring the completed form to the tax office in person and hand it over to the inspector.
2. It is allowed to transfer a document with a trusted person, but only on the condition that he has a notarized power of attorney in his hands.
3. Sending a notification by registered mail with return receipt requested via Russian Post is more time-consuming, but it guarantees that the addressee will receive the message.

Features of filling out a notification

The form of notification of selected tax objects has a standard unified form that is mandatory for use.

When filling it out, you should follow a few simple rules.

You can enter information into the form either in printed form on a computer or by hand (but only with a ballpoint pen of any dark color). Words must be written in capital letters, legibly and clearly.

No blots, errors, or inaccuracies in the form are acceptable, and if an incident does occur, there is no need to make a correction; it is better to fill out a new form.

Also, you should not include unverified or knowingly false information in the notification - if such facts are revealed, sanctions may follow from the tax authorities.