Reduction of social tax for IT companies from 30% to 14%
Who about what, and we again about optimization. At this time I am writing about the reduction of social tax. On Habré, since 2011, the law has already been discussed many times about reducing tax rates for IT companies. Indeed, from 34% (now it is 30%) the rate can be reduced first to 20%, and then, if you try hard, then to 14%. Agree that the difference of 30 and 14 is already noticeable. This question is worth working. What is needed for this and is it so difficult?
All IT companies that develop and support software (including website development) can apply for this tax benefit. To do this, you must fulfill two conditions. 1) 70% of the company's turnover should be income from activities related directly to software development. 2) OKVED 72 should be in your statement from the Unified State Register of Legal Entities. 72. In more detail about this, with reference to the documents, I wrote in this article .
For an average studio (10-12 people), such savings allow you to free a good amount, comparable to the salary of one employee.
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14% = PFR 8% + FSS 2% + FFOMS 4% (instead of PFR 22%, FSS 2.9%, FFOMS 5.1%)
Here things are a little more complicated. In order to get this tax benefit, you need to fulfill a few more conditions.
This is described in more detail in the comments to the law “Calculations for insurance premiums in 2013”
We have gone this way in practice. Here are a few comments on each of the points:
Condition 1. Obtaining state registration
State accreditation is carried out by the Ministry of Communications and Mass Communications of the Russian Federation. In order to obtain accreditation, the company must carry out activities in the field of information technology. OKVED codes for this type must be spelled out in the Charter. It is enough, as in the first case, code OKVED 72.
A set of documents must be sent by registered letter to the Ministry of Communications and Mass Communications of the Russian Federation. Address: Tverskaya street, house. 7, Moscow, 125375. Registration lasts about 30 days from the date of application. They sent us even earlier. After sending the documents, you can call and clarify the status of the application by phone.
Even if you do not plan to receive a discount rate, state accreditation, in any case, will be useful when working with large customers and participating in tenders. By the way, what it looks like .
Resolutions can be viewed on the website of the Ministry of Communications and Mass Media of Russia .
Condition 2. Staff 30 people
If you already have more than 20 people, then you are close to the cherished figure of 30 people (over the year we grew by more than 10 people). In order to receive a benefit, it may be worthwhile to formalize temporary and remote employees, interns, etc. Savings with such a staff is already substantial and allows you to free up a more substantial amount than in the first option. With this amount you can, for example, more often update the equipment in the office, pay for meals to employees or a fitness room.
Condition 3. The turnover from software development revenue should be 90% of the company's turnover.
Target turnover includes revenues from development, adaptation (porting and localization) and software modifications. This can also include installation services, testing and technical maintenance of software (including sites). If you are doing just that, then everything is simple.
We go to the pension fund and the social insurance fund to apply for a transition to a preferential tax rate. We take a link to the law, an extract from the state accreditation, confirmation of the average number of employees for the previous year (form KND 1110018), confirmation of target income (the corresponding section in the form of RSV 1). All this is accompanied by a letter that we register at the reception. After that, we begin to pay tax at a preferential rate.
Often, a significant portion of revenue, especially web studios, is advertising revenue. This income does not allow you to reach 90% of your earmarked income to get a reduced rate. What to do with it? A better way than to bring this income into a separate legal entity - we have not yet found. Perhaps there are companies that have solved this issue differently. Share the tip.
For us, this path seemed like a dark forest, until we started walking along it. It turns out not so difficult. The rate is approved for 2017. Worth trying.
Vasily Churanov and the web-canape team
Developing software or websites? Reduce the rate from 30% to 20%
All IT companies that develop and support software (including website development) can apply for this tax benefit. To do this, you must fulfill two conditions. 1) 70% of the company's turnover should be income from activities related directly to software development. 2) OKVED 72 should be in your statement from the Unified State Register of Legal Entities. 72. In more detail about this, with reference to the documents, I wrote in this article .
For an average studio (10-12 people), such savings allow you to free a good amount, comparable to the salary of one employee.
')
Have you reached a state of 30 people? Then we reduce the tax rate to 14%.
14% = PFR 8% + FSS 2% + FFOMS 4% (instead of PFR 22%, FSS 2.9%, FFOMS 5.1%)
Here things are a little more complicated. In order to get this tax benefit, you need to fulfill a few more conditions.
- Confirm the status of an IT company by receiving a document on state accreditation of an organization operating in the field of information technology.
- The average number of employees should be at least 30 people.
- The income from the development and sale of software (or sites), following the results of nine months preceding the year of transition of the company to the preferential payment of insurance contributions, should be not less than 90% of the total income of the organization for the specified period;
- Availability of contracts with state institutions or municipal organizations
This is described in more detail in the comments to the law “Calculations for insurance premiums in 2013”
We have gone this way in practice. Here are a few comments on each of the points:
Condition 1. Obtaining state registration
State accreditation is carried out by the Ministry of Communications and Mass Communications of the Russian Federation. In order to obtain accreditation, the company must carry out activities in the field of information technology. OKVED codes for this type must be spelled out in the Charter. It is enough, as in the first case, code OKVED 72.
- To undergo the accreditation procedure, it is necessary to form a package of documents:
- application for state accreditation of an organization operating in the field of information technology ( download form );
- certificate of confirmation of the implementation of activities in the field of information technology ( download form );
- an extract from the Unified State Register of Legal Entities (must be received by the Organization no earlier than six months before submitting an application for accreditation);
- standard constituent documents.
A set of documents must be sent by registered letter to the Ministry of Communications and Mass Communications of the Russian Federation. Address: Tverskaya street, house. 7, Moscow, 125375. Registration lasts about 30 days from the date of application. They sent us even earlier. After sending the documents, you can call and clarify the status of the application by phone.
Even if you do not plan to receive a discount rate, state accreditation, in any case, will be useful when working with large customers and participating in tenders. By the way, what it looks like .
Resolutions can be viewed on the website of the Ministry of Communications and Mass Media of Russia .
Condition 2. Staff 30 people
If you already have more than 20 people, then you are close to the cherished figure of 30 people (over the year we grew by more than 10 people). In order to receive a benefit, it may be worthwhile to formalize temporary and remote employees, interns, etc. Savings with such a staff is already substantial and allows you to free up a more substantial amount than in the first option. With this amount you can, for example, more often update the equipment in the office, pay for meals to employees or a fitness room.
Condition 3. The turnover from software development revenue should be 90% of the company's turnover.
Target turnover includes revenues from development, adaptation (porting and localization) and software modifications. This can also include installation services, testing and technical maintenance of software (including sites). If you are doing just that, then everything is simple.
We go to the pension fund and the social insurance fund to apply for a transition to a preferential tax rate. We take a link to the law, an extract from the state accreditation, confirmation of the average number of employees for the previous year (form KND 1110018), confirmation of target income (the corresponding section in the form of RSV 1). All this is accompanied by a letter that we register at the reception. After that, we begin to pay tax at a preferential rate.
Often, a significant portion of revenue, especially web studios, is advertising revenue. This income does not allow you to reach 90% of your earmarked income to get a reduced rate. What to do with it? A better way than to bring this income into a separate legal entity - we have not yet found. Perhaps there are companies that have solved this issue differently. Share the tip.
For us, this path seemed like a dark forest, until we started walking along it. It turns out not so difficult. The rate is approved for 2017. Worth trying.
Vasily Churanov and the web-canape team
Source: https://habr.com/ru/post/173397/
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