Krympress reports:
Since the beginning of the year in Sevastopol, a new tax regime has earned «Automated simplified taxation system» (Avtoussn) for small businesses. The system is already used by more than 60 Sevastopol taxpayers.
The system provides for tax rates — 8% (when choosing an object of taxation “income”) or 20% (“income reduced by expenses”).
Individual entrepreneurs and organizations (including sellers on marketplaces) can go to a special tax regime if the following conditions are met:
- There are no more than five people in the staff;
- annual turnover does not exceed 60 million rubles;
- The volume of fixed assets is not more than 150 million rubles;
- There are no branches or separate units;
- The share of the participation of other organizations in the authorized capital of the company is not more than 25%.
The use of autosn exempts from the submission of 10 forms of compulsory reporting, including the reporting submitted in the SCR (Declaration on the simplified tax system; calculation of 6-personal income tax (taking into account certificates of income of an individual); calculation of insurance contributions and others). Thus, it is not necessary to track the deadlines for submitting reports and changes in the forms and formats of documents.
Also, the advantage of the new system is that taxpayers do not pay insurance premiums when accruing wages to employees. Fixed payments and individual entrepreneurs do not pay. At the same time, social guarantees are preserved both among employees and individual entrepreneurs themselves. That is, the accrual of pensions, payment of sick leave, social insurance and other social guarantees will be ensured in full at the expense of the federal budget.
The taxpayer who switched to AvtoSN must have settlement accounts exclusively in authorized banks and pay salaries only in non -cash form. Taxpayers instruct these banks to fulfill the functions of tax agents by calculating personal income tax. Banks transmit information about the income paid to individuals and the amounts of personal income tax to the tax authority.
In Sevastopol, 4 banks participate in the project: Sberbank, Promsvyazbank, Tbank and VTB.
Turn to go to autosn taxpayers who already use a simplified taxation system or using the self-employment regime will be able to be able to from the moment of registration from the moment of registration, and all the rest from the beginning of the calendar year will be able to.
An experiment on the implementation of autosn is carried out as part of the creation of comfortable conditions for small and medium -sized businesses. The application of this regime will allow entrepreneurs and organizations to reduce non -production costs, minimize tax administration efforts, reporting and focus on business development.
You can find out more about autosn on Ausn promotion site of the Federal Tax Service of Russia.
Source: press service of the Federal Tax Service of Russia in Sevastopol
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