Russian Federation
Russian Federation
student
In the article, the authors consider the issues of accounting for income and expenses in the application of the simplified taxation system. The reduced VAT rates effective from 2026 have been reviewed, depending on the organization's revenue. It was noted that organizations will be able to reduce taxes and advances under the income tax system for insurance premiums paid for employees by no more than 50%. It is noted that this type of tax object is relevant for organizations with a small share of expenses or the inability to document them, they may include organizations in the service sector, the sale of goods on Internet platforms. The requirements for the correct calculation of the tax at the USN are given, expenses must meet the following requirements: expediency, documented, the time of recognition of expenses. The article highlights the features of taking into account income and confirming expenses under the simplified taxation system.
accounting, income, expenses, small and medium-sized businesses, value added tax, simplified taxation system
1. Kunafina, E. M. Uproschennaya sistema nalogooblozheniya / E. M. Kunafina, L. H. Kurbanaeva // Nauchnye otkrytiya 2016: XII Mezhdunarodnaya nauchno-prakticheskaya konferenciya, Moskva, 03 iyunya 2016 goda / Nauchnyy centr «Olimp». – Moskva: Nauchnyy centr "Olimp", 2016. – S. 634-637. – EDN WIEGYZ.
2. Shastina, I. I. Preimuschestva i nedostatki primeneniya v Rossii NDS i naloga s prodazh / I. I. Shastina, N. V. Sharapova // Aktual'nye voprosy sovremennoy ekonomiki. – 2024. – № 5. – S. 96-99. – EDN BLQPIK.
3. Evsyukova, T. G. Izmeneniya nalogovogo administrirovaniya uproschennoy sistemy nalogooblozheniya / T. G. Evsyukova, Ya. V. Medvedeva // Ekonomicheskie i social'no-gumanitarnye issledovaniya. – 2025. – T. 12, № 2. – S. 6-16. – DOIhttps://doi.org/10.24151/2409-1073-2025-12-2-6-16. – EDN DPQGHT.
4. Aliev, O. M. Uproschennye sistemy nalogooblozheniya dlya malogo i srednego predprinimatel'stva: opyt i sovershenstvovanie / O. M. Aliev // Mezhdunarodnyy buhgalterskiy uchet. – 2025. – T. 28, № 10. – S. 89-109. – DOIhttps://doi.org/10.24891/cavafj. – EDN CAVAFJ.
5. Pushkareva, E. I. Poterya prava na uproschennuyu sistemu nalogooblozheniya: algoritm deystviy i posledstviya dlya biznesa (chto delat', esli limit po vyruchke ili sotrudnikam prevyshen) / E. I. Pushkareva, O. A. Teterina // Moya professional'naya kar'era. – 2025. – T. 1, № 78. – S. 326-333. – EDN FHYDZY.
