From 1 January 2021, the government does not introduce new taxes. More precisely, they are, but only on paper. On the contrary, the bulk of innovations aimed at simplifying the documentation and process optimization of taxation. So we can say that there will be implemented full-fledged tax reform. In 2021 it will continue and there may be additional fees.
The Tax code includes 5 new payment. Previously, these fees already existed, but was regulated by other normative documents:
- for the use of Federal highways;
- for the income of operators of communication networks.
Accordingly, despite the official appearance of the new taxes in 2021, will actually only change the recipient’s details. Now responsible for them on. To take statements will, along with other tax charges on the end of the reporting period or in accordance with individual characteristics.
In 2020, this system was tested in 4 regions of Russia: and MO, the Kaluga region and Tatarstan Republic. It implies creating alternatives to self-employed individuals engaged in entrepreneurial activities and willing to confirm your income. According to the latest information from the Ministry of Finance, the new tax in 2021 will spread across the country.
To participate in this system, the tax man logged on as self-employed and downloads the app "My tax". Documentation is not required.
The main advantage of the tax Prigorod – low interest rate. It depends on who the client is self-employed. If it is:
- individual – 4%;
- legal entity – 6%.
It does not require filling out reports and filing of returns. Tax is calculated automatically when issuing a receipt through the app. It is necessary to pay monthly before the 25th of the last month. The special regime of taxation – the best in Russia, but it has a few limitations:
- From the self-employed should not be employees.
- Income must not exceed 2.4 million per year.
- No resale of goods and property rights, trade in excise goods and natural resources.
- Self-employed can’t work at the Agency agreements, Agency or Commission.
After registration do not need to cancel the status. If no income, a zero is automatically generated reporting and tax is not charged. Also not required to pay quarterly premiums to the pension Fund and HIF. Minimum pensionable service is accumulated automatically.
Changes in the UI
New taxes in 2021 for individual entrepreneurs will not. But the Ministry of Finance has prepared many other changes. In many ways they will simplify the existing system and will reduce the documentary burden on entrepreneurs.
Cancellation of declarations
2021 IE can get rid of documentary reporting to FNS. This is possible after the transition to the new regime "USN-online". At the moment it is in test mode. Since January 1, 2021 SP using the online ticket sellers are exempt from filling the Declaration for the USN. Also does not require the submission of reports on transport and land taxes. Enough of them alone to calculate and pay.In the future, the government plans to complete the transition to automated electronic reporting forms.
The transition period for the USN
From 1 January 2021 the limits for the use of the simplified tax system remains the same:
- up to 100 people staff;
- income for 9 months up to 112, 5 million rubles.
- income for 2020 to 150 million rubles.
If the firm exceeds these figures, but not more than 30%, it can use this transition period the USN. In this case, the documented use of "simplified taxation", but the levels increase. For "Revenues" – up to 8%, and "Income minus expenses" up to 20%.
Changing the system of calculating insurance premiums
Previously, the quarterly contributions to the pension Fund and HIF were tied to the value of the minimum wage. In 2021 they are fixed (32 448 8426 RUB and RUB, respectively) and do not depend on the income of entrepreneurs, if the profit is less than 300 000 rubles. otherwise, the contribution of adding 1% of earnings, but not more than 259 584 RUB. to be Paid payment order still in on at the place of registration of individual entrepreneur.
The new rules and the reporting deadlines for employees
2021 transport and land taxes, form 2 and 6 pit are served in the on simultaneously – up to March 1. Moreover, in 2021 it is planned to bring both forms into a single personal income tax reporting, reducing the burden on accountants SP.
In 2021, March 1 – Sunday. Statements can be taken until March 2.
Changed and rate for personal income tax. Now employees of the company, regardless of whether they are residents of the Russian Federation, pay the tax of 13%. Previously for non-residents, the rate was 30%. This change also applies to the tax on the sale of the property of individuals.
Another innovation concerns the electronic reporting forms. By 2020, in FNS could submit declarations on paper, if the PI was less than 25 employees. In 2021 this threshold was reduced to 10 people. Moreover, employment records transferred to electronic format from 1 January.
The abolition of UTII
By 2021, the government promises to get rid of the "vmenenki". According to the law of 29.09.2020 No. 325-FZ, from 1 January 2021 UTII prohibited to apply to drugs and fur products. After this, companies using this form of taxation will have during the year to switch to another mode. This initiative is directed against firms using crushing business for evasion from payment of contributions to the FTS.
Extension of property tax
Another not so good news. 2021, new rules of tax assessment. Now the payment should be done for any property which has cadastral value. The only exception is for premises that have only the cost of inventory. Individual entrepreneurs from payment exempted under paragraph 2 of article 346.11 of the tax code.