According to the document, payers of the simplified tax system will remain in this system of taxation if at the end of the reporting period exceed the limit on revenues or number of employees.
But there are limitations. So, the income may be exceeded by not more than 50 million rubles (the limit of 150 million rubles for the tax period). The average number of employees may be exceeded by not more than 30 persons (with the current limit of 100 people).
“Such a taxpayer is granted the right to further use simplified taxation system,” explained Ilyushnikova. Go to the General tax regime, as is happening now, is not necessary. This, according to Ilyushnikova will allow to support small and medium-sized businesses, will provide the growth companies.
However, in the case of exceeding the limits will be imposed higher tax rates: if the object of taxation “incomes” – 8% instead of 6%, with the object of taxation “income minus expenses” – 20% instead of 15%.
At the higher rate the tax will be calculated (if you do not observe restrictions for income and (or) average number of employees) only in respect of income earned beginning with the quarter in which such excess is allowed, said the Ministry. In the next tax period in the absence of violations according to the criteria will be applied generally established tax rates (6% and 15%).
