"Simplified" life of small business

The use of special tax regimes designed to make life easier for small businesses, at least in terms of fees and taxes. Is this true in practice, try to understand the example of the implementation of a simplified tax system. Mode of a simplified system of taxation, accounting and reporting was established by the Federal Law of 29 December 1995 N 222-FZ, as from 1 January 2003, his application shall be in accordance with Chapter 26.2 "Simplified Tax System" of the Tax Code of the Russian Federation. Since regulatory agencies have been approved by the documents governing the use of this form of taxation (such as the declaration forms, instructions, etc.). In accordance with the above regulations under the simplified system of "fall" PI and the organization, the average number of employees does not exceed 100 persons and income within a year of not more than 15 million rubles. There are other criteria. Thus, organizations should not have branches and (or) representations and share in the company of other organizations should not exceed 25%. Can not apply the "simplified taxation" are those who: - are engaged in specific activities (banks, pawnshops, notaries, etc.) - use other special tax regimes (except UTII) - if the value of fixed assets and intangible assets exceeds 100 million rubles. Thus, evaluating their own businesses on the above criteria, the taxpayer shall submit an application to the tax office and finds the possibility of applying the simplified system. What he gets in real life? 1. Exemption from payment in return for a single tax payment: - income tax (for organizations) or income tax for individuals (for individual entrepreneurs) - property tax - value added tax (excluding tax payable when importing goods into the customs territory RF) - a unified social tax is paid a flat tax no later than 25 th of the first month following the expiration of a quarter (advance payments) and no later than 31 March following the expiry of a year. Single tax can be calculated from the amount of income (6% of revenues), or the difference between income and expenditure (in this case a rate of 15%). Specify how to calculate when they apply for the right to use "simplified taxation." In order to determine the amount of the single tax all business transactions are recorded in the Book of income and expenditure. Tax Return "uproschentsy" prepare for each quarter, ie, go to tax office for delivery to reporting quarterly (Russian lawmakers promise to soon adopt a law allowing "uproschentsam" report 1 per year). 2. Exemption from the obligation of accounting, except for the accounting of fixed assets and intangible assets. However, "uproschentsy" apply the general procedure for conducting cash books and statistical reporting, and pay insurance contributions for mandatory pension insurance. In addition to these responsibilities organizations and individual entrepreneurs shall be entitled to a voluntary payment of insurance premiums to the Social Insurance Fund of the Russian Federation (FSS). These facts reveal a significant weakening of the tax burden on small businesses, and provide an opportunity to outsource bookkeeping and accounting, which again reduces the costs of business (often the entrepreneur simply collects all of the documentation for a certain period and transmits it to process the declaration and tax calculation). A very well reporting can be mailed, without long waiting in queues tax inspectorate. Thus, the use of a simplified tax system not only allows you to "save" on tax payments and, therefore, to put money in circulation, but also frees up time for entrepreneurs to meet the challenges of business development.