The simplified taxation system is special mode, possible for application among small and medium-sized businesses and exempting from paying a number of taxes.
Who works on the USN in 2018
The application of the simplified regime by organizations and individual entrepreneurs is possible in the case when a number of requirements:
The transition to a simplified taxation regime is possible after submitting an application to the IFTS: within 30 days from the moment of termination of activities with the payment of UTII and until the end of the current year in other cases.
In addition, the income received for the first 3 quarters of the current year should be summarized: they should be no more than a fixed amount of 112500000 rubles. Until 2017, the limit was calculated as the multiplication of the deflator coefficient by the income limit set for the previous period. From the beginning of 2017 deflator to be frozen, and from 2020 it will be equal to one.
In case of non-compliance with any requirement, the business entity loses the right to apply the simplified tax system and is obliged to switch to the general taxation regime from the beginning of the quarter in which the violation occurred.
The balance sheet, as one of the reporting forms of the simplified regime, must be submitted to the Federal Tax Service and Rosstat until April 1 next year. Failure to submit the reporting form is fraught with administrative liability: a fine 200 rubles for an overdue document for tax and up to 5000 rubles for statisticians.
A distinctive feature of the simplistic balance is reflection of financial information is enlarged: Each row contains the aggregated information of an entire group of articles. Rounded values are indicated in thousands or millions of rubles.
The balance formed by the simplified contains two sections– active and passive articles. Assets characterizes the property of the subject, its composition and value. Passive in turn reveals the sources from which the property was acquired. An indispensable condition is the equality of assets and liabilities.
The document is formed on an accrual basis as of the reporting date in dynamic comparison with the data of similar periods of previous years: in the balance sheet of 2018 there will be information as of the end of the current year, December 31, 2017 and 2016.
Before compiling form 0710001, it is necessary to close (reform) accounts 90, 91 and 99 with the formation of the final balance, which will later serve as the basis of the balance sheet.
Line codes and their decoding
In the reporting form of the balance sheet, column "Code", filled in based on the data of Order No. 66n. It is necessary to indicate the code of the indicator that has the largest share of the group of articles. Reporting form 0710001 is subdivided into lines:
Step by step filling
The algorithm for the formation of the balance sheet will be considered using the example of Simplifier LLC. The organization has been operating since January 01, 2017 and applies the simplified tax system. In the process of reporting for 2017, the accountant of the enterprise must make the following actions.
Generate a balance sheet as of December 31, 2017, account balances are subject to posting by balance lines.
| Check | Balance | Check | Balance | Check | Balance |
|---|---|---|---|---|---|
| Dt 01 | 599900 | Dt 43 | 85000 | Kt 69 | 80000 |
| CT 02 | 20140 | Dt 50 | 10000 | Kt 70 | 259000 |
| Dt 04 | 100340 | Dt 51 | 255000 | Kt 80 | 55000 |
| Ct 05 | 3000 | Dt 58 | 150000 | Kt 82 | 15000 |
| Dt 10 | 22000 | Kt 60 | 155000 | Kt 84 | 140000 |
| Dt 19 | 6000 | Kt 62 / advance payment | 500620 |
Based on the balance of the balance sheet, determine the indicators of the asset, taking into account the following rules:
- line 1150 is defined as the difference between the value of non-current assets and the depreciation accrued on them: Dt 01 - Kt 02 \u003d 580 thousand rubles;
- line 1170 includes the amount of intangible assets minus depreciation and the amount of financial investments: (Dt 04 - Kt 05) + Dt 58 = 247 thousand rubles;
- line 1210. It should reflect the value of the enterprise's material assets and manufactured finished products: Dt 10 + Dt 43 = 107 thousand rubles;
- line 1230 contains the amount of VAT paid on the purchase of goods, works, services from the supplier: Dt 19 = 6 thousand rubles;
- line 1250 is formed by summing up cash on hand and on settlement bank accounts: Dt 50 + Dt 51 \u003d 265 thousand rubles;
- line 1600, according to which the book value of current and non-current assets amounted to 1205 thousand rubles;
Determination of indicators of the passive section of the balance sheet:
- line 1370 includes the value of the authorized and reserve capital, as well as the organization's retained earnings: Kt 80 + Kt 82 + Kt 84 \u003d 210 thousand rubles. (line code is determined by the indicator that has the largest share in the group of items - by retained earnings);
- line 1520 contains the remaining account balances - the amount of accounts payable to suppliers and employees, advances received from buyers, as well as obligations to pay insurance premiums: Kt 60 + Kt 62 / advances + Kt 69 + Kt 70 \u003d 995 thousand rubles;
Comparison of data in lines 1600 and 1700: the asset and liability of Simplified LLC is 1205 thousand rubles, which means that the balance has converged.
Since Simplicity LLC was registered in 2017, the balance sheets for the previous 2 years will not be filled in. Blank cells should be filled with dashes. Subsequently, when filling out these columns, the data should be taken from the previous reporting forms adopted by the regulatory authorities.
Visually, the form of the simplified balance sheet looks as follows.
Zero balance
Temporary suspension of activities does not release the company from the obligation to provide financial statements. It must be provided to Rosstat and the territorial tax office. Otherwise, the regulatory authorities have the right to apply measures of influence to the debtor in the form of penalties and blocking the bank account.
It should be noted that the balance cannot be zero even when the activity is stopped. At a minimum, it reflects the authorized capital of the organization in lines 1300 of the liability and 1250 of the asset. If for some reason it is not paid by the founders, then the accounts receivable of the founders are reflected in the asset balance in line 1230. In the remaining lines, dashes.
Even if they operate according to the rules of the special regime, entities are not required to use simplified forms for reporting. In addition to the balance sheet and income statement, they have the right to draw up other documents in the form of annexes and explanations, if this method of reflecting information is more convenient.
How in 1C you can make reports for the simplified tax system - in this video.
