5. Two friends, Arthur and Timur, with the support of their parents, decided to open several massage salons in Moscow. For this purpose, a business plan was drawn up, the economic indicators of which are presented below.

- Form of ownership - LLC
- Number of employees - no more than 50 people
- Planned revenues for the year:
- with their own funds, they purchased property and contributed it as a capital contribution, its market value is 7,000,000 rubles;
- planned revenue 120,000,000 rubles;
- advances received from a large company that will sign a contract for massage services for its employees 30,000,000 rubles.
- Planned monthly expenses:
- rental of massage rooms including utilities 770,000 rubles;
- expenses for the purchase of various oils 1,450,000 rubles;
- average salary for the entire staff 4,600,000 rubles;
- social insurance contributions paid on salaries 1,380,000 rubles;
- accounting services for all salons 340,000 rubles;
- advertising campaign 1,800,000 rubles;
- expenses for independent qualification assessment and retraining of personnel 800,000 rubles;
- other expenses (KKT maintenance, publication of reports in the media, office supplies) 650,000 rubles.

Which tax object would you recommend to the friends under the USN regime?

a) Revenues at a rate of $6 \%$;

b) Revenues minus expenses, at a rate of $15 \%$, or a minimum tax of $1 \%$ of revenues

c) Make the calculation, fill in the tables, and justify your answer. (20 points)
# Solution:

Reference information: Chapter 26.2, Part 2 of the Tax Code of the Russian Federation.

- Criteria applicable under the simplified tax system (STS) - Article 346.13;
- Taxable object - Article 346.14;
- Determination of income - Article 346.15;
- Determination of expenses - Article 346.16;
- Recognition of income and expenses - Article 346.17;
- Tax base and minimum tax - Article 346.18;
- Procedure for calculating the tax - Article 346.21

a) Income at a rate of 6%:

$120000000 + 30000000 = 150000000$ (2 points);

$150000000 \times 6\% = 9000000$ (2 points);

Reduction of the amount by 50% of the paid insurance contributions:

$1380000 \times 12$ months / $2 = 8280000$

To be paid to the budget at the end of the period:

$9000000 - 8280000 = 720000$ (4 points).

b) Income minus expenses at 15% or minimum tax at 1%:

Income 150000000

Expenses (770000 + 1450000 + 4600000 + 1380000 + 340000 + 1800000 + 800000 + 650000) $\times 12$ months = 141480000 (4 points);

Tax base: 150000000 - 141480000 = 8520000 (2 points);

Tax amount 8520000 * 0.15 = 1278000; (1 point);

Minimum tax amount - 150000000 * 1% = 1500000; (1 point);

Tax amount to be paid - 1500000 - 1278000 = 222000 (2 points).

c) Based on these indicators, it is more advantageous to use the income minus expenses method, as it is necessary to compare the calculated tax amount under options a) and b), using the cash method of determining the tax base (Article 346.17) (2 points for a justified answer).

| Indicators | Calculation for 6% |
| :--- | :--- |
| Income | 150000000 |
| Expenses |  |
| Special calculation | 8280000 |
| Tax base | 150000000 |
| Tax amount | 9000000 |
| Tax amount to be paid to the budget | 720000 |


| Indicators | Calculation for 15% |
| :--- | :--- |
| Income | 150000000 |
| Expenses | 141480000 |
| Special calculation |  |
| Tax base | 8520000 |
| Tax amount | 1278000 |
| Tax amount to be paid to the budget | 222000 |
| Indicators | Calculation for 1% |
| Income | 150000000 |
| Expenses |  |
| Special calculation |  |
| Tax base | 150000000 |
| Tax amount | 1500000 |
| Tax amount to be paid to the budget |  |