ינהאַלט
On July 1, 2022, an experimental taxation system, AUSN, was launched in Our Country. With it, businesses will be able to submit many times less reporting on taxes and extra-budgetary funds. Also, you do not have to pay insurance premiums – this will be done at the expense of budgetary funds. The main target of the new regime is micro-business with a large annual turnover. Let’s talk about how the automated simplified taxation system works in 2022.
What is AUSN
The Automated Simplified Taxation System (ASTS) is a pilot project of a taxation system in which tax is calculated automatically.
Business can switch to AUSN from July 1, 2022 to December 31, 2027 in four regions of Our Country:
- Moscow;
- מאָסקווע געגנט;
- Kaluga region;
- Republic of Tatarstan.
At the same time, the company must be tax registered in one of these regions, and business can be conducted in other regions, republics within the Federation and territories1.
Features AUSN
| שטייער קורס | 8% (for income tax) or 20% (for income minus expenses tax) |
| Who can go | Individual entrepreneurs and LLCs subject to a number of conditions |
| Can it be combined with other tax regimes? | ניין |
| Number of employees in the state | ניט מער ווי 5 עמפּלוייז |
| מאַקסימום יערלעך האַכנאָסע | אַרויף צו 60 מיליאָן רובל |
| What reporting is not required | Tax declaration for the simplified tax system, calculation of insurance premiums, calculation in the form of 6-NDFL (including certificates of income of individuals) |
| tax period | קסנומקס חודש |
| געצאָלט רעקווירעמענץ | Payments only in non-cash form |
| Deadline for paying taxes | Monthly no later than the 25th day of the month following the expired tax period |
| What is the tax based on? | Data from online cash registers, information from banks where a current account is opened, data from the taxpayer’s personal account |
Who can apply AUSN
Only individual entrepreneurs and limited liability companies. But a number of conditions must be met:
- employees in the state no more than 5 people;
- annual income up to 60 million rubles;
- the residual value of fixed assets is not more than 150 million rubles;
- salaries to employees are paid only in non-cash form;
- no other special tax regimes apply.
A business that has branches, as well as banks, microloans, insurers, pawnshops, brokers, lawyers, notaries, manufacturers of excisable goods, casinos, budgetary and state institutions and some other companies cannot work on AUSN. Full list2 is in the Federal Law of February 05.02.2022, 17 No. 3-FZ – chapter 2, paragraph XNUMX.
– To apply AUSN, you need to have a current account in one of the banks approved by the Federal Tax Service. Now Sberbank, Alfa-bank, Promsvyazbank, Modulbank and Tochka (a branch of FC Otkritie) have this prerogative. There is a high probability that VTB, Tinkoff and AK Bars will join the pilot project,” said the accountant, founder of the Prof1-Garant company, speaker of the Okron Internet site. Ludmila Kryuchkova.
And another important point. Only legal entities and individual entrepreneurs that have appeared since July 2022 of this year can switch to AUSN in 1. From January 1, 2023 – all other companies.
What tax will be for AUSN
The amount of tax charged is higher than the normal rate.
- For AUSN on income, the rate is set at 8% of total revenue, instead of 6% under the simplified tax system.
- With AUTS “income minus expenses”, the rate will be 20% of the profit, and not 15% as under the simplified tax system. The minimum tax is 3% of all revenue, even if there is a loss at the end of the reporting period, instead of the standard 1% for the simplified tax system.
Also, when calculating salaries for company employees, AUSN pay insurance premiums for compulsory social insurance against industrial accidents and occupational diseases in a fixed amount of 2040 rubles per year. Monthly payment in the amount of 1/12 of the fixed insurance premium.
How to switch to AUSN
1. For new business
Applies to individual entrepreneurs and LLCs, which opened on July 1, 2022.
You must submit an application for the transition no later than 30 days from the date of registration with the tax office. The application is submitted in your personal account on the tax website or through the bank in which the current account is opened. Remember that not all banks take part in the experiment, but only PSB, Sberbank, Alfa-Bank, Modulbank and Tochka.
2. For operating business
He can switch to AUSN only from January 1, 2023. However, notification of the choice of a new taxation system must be made no later than December 31 of the year preceding the transition. This can be done through your personal account on the website of the Federal Tax Service or also through the Internet bank, where you have a current account.
Pros and cons of AUSN
Accountant Lyudmila Kryuchkova talks about the advantages and disadvantages of the new tax regime.
Cons AUSN
Individual entrepreneurs who switch to AUTS will not be able to apply other special taxation regimes, for example, to buy patents (PST). This is the main counterargument against AUSN. After all, patents are a special “privilege” for individual entrepreneurs, and often – for a number of activities – it is much more profitable than the simplified tax system.
The tax rate on income under the AUTS (20%) is higher than under the STS “income minus expenses” (15%). It turns out that AUSN is preferable at a much higher cost.
The minimum AUSN tax is 3%, which is paid even in case of unprofitable activities.
If the limits set for AUSN are exceeded, there will be a transition to the main taxation system, which will result in a serious tax burden for the company.
Current account can be opened only in accredited banks – partners of the pilot project.
The tax period for AUSN is 1 month, that is, you will need to pay monthly.
Salary can only be paid in non-cash form.
Nobody cancels camera checks. They will be held annually, without this procedure it will be impossible to liquidate an LLC.
Despite the fact that the credit institution generates payment orders for personal income tax from the payroll fund for the taxpayer, the register for accruals with income codes still needs to be sent to the bank. This must be done no later than the 5th day of each month following the month in which there were payments in favor of individuals in accordance with employment contracts. The organization on the AUSN must send the register with the calculation of personal income tax through the personal account of the taxpayer on the website of the tax service.
Restrictions on the payroll per employee – no more than 5 million rubles per year.
Organizations are not exempt from accounting and filing financial statements. Reports concerning the maintenance of electronic work books SZV-TD remain. You still need to submit forms if civil contracts are concluded.
Advantages of AUSN
The most important plus: exemption from paying insurance premiums from the payroll of employees. But only up to 5 employees!
The list of personnel reports and reports from the payroll will be reduced.
Individual entrepreneurs are exempt from both fixed insurance premiums for themselves and from a 1% contribution from income exceeding 300 ₽. It turns out that an individual entrepreneur without employees at the AUSN does not pay insurance premiums at all.
You do not need to calculate the tax yourself and draw up payment orders for the payment of tax under the AUTS and personal income tax from the salary fund.
Companies on AUSN are exempted from field tax audits.
פאָלקס שאלות און ענטפֿערס
It is possible that the experimental tax regime will be adjusted and supplemented as it works. And by 2027, when the experiment should be completed, it may even be recognized as failed. Or vice versa: business will love AUSN so much that they will only start choosing it. We asked accountant Lyudmila Kryuchkova answer a number of questions that arise in connection with the automated “simplification”.
What is more profitable: USN or AUSN?
The minimum tax under this taxation system (even if there is a loss) is 3% of the total revenue. Plus savings on insurance premiums from the payroll. In this case, it will be especially beneficial for individual entrepreneurs, since they are also exempt from insurance premiums both in a fixed amount and from revenues of more than 300 thousand rubles from 1% of insurance premiums. In other cases, USN is more profitable.
Who is not suitable for AUSN?
AUSN will not suit many entrepreneurs who want to work on a patent. With AUSN, the right to a patent is lost. Also, the mode is not suitable for companies with a staff of more than 5 people. This is a rather strict limit, with the active development of the company it is difficult to stay within it.
Is it possible to return from AUSN to USN?
מקורים פון
- On the place of conducting entrepreneurial activities by individual entrepreneurs within the framework of the application of “AvtoUSN”, explained in the letter of the Federal Tax Service of Our Country dated January 27.01.2022, 43 No. SD-XNUMX /[email protected] https://www.nalog.gov.ru/rn77/taxation/taxes/
autotax_system/12313286/?ysclid=l56ipj31av750916874
- Federal Law No. 25.02.2022-FZ of February 17, XNUMX “On the Experiment to Establish a Special Tax Regime “Automated Simplified Taxation System”” http://www.consultant.ru/document/cons_doc_LAW_
410240/d96109fd51707b8a47e802b29eb599a182b7528b/