calc_usn
Calculate USN simplified tax: choose 6% on income with IP contribution deduction, or 15% on income-minus-expense with 1% minimum tax.
Instructions
Calculate simplified tax (USN/УСН): 6% on income or 15% income-minus-expense with minimum tax (NK RF ch. 26.2).
When to use
Estimate USN tax for a quarter/year before payment.
Object
income(6%): deduct paid IP contributions (capped at 50% if has_employees).Object
income_minus_expense(15%): apply minimum tax 1% of income if 15% base is lower.
When NOT to use
Exact advance-payment calendar or KKT cash reporting.
Taxpayers above USN income limits — check get_rates for limits first.
Parameters: income, obj, expenses, rate (regional override), contributions_paid, has_employees, advances_paid.
Returns: {tax, base, rate, min_tax, contributions_deduction, advances, formula, article, disclaimer}.
Limitations: read-only, offline; regional rates optional; subtracts advances_paid from result.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| obj | No | income (6%) или income_minus_expense (15%). | income |
| rate | No | Региональная ставка, если отличается от базовой. | |
| income | Yes | Доход за период. | |
| expenses | No | Расходы (для income_minus_expense). | |
| advances_paid | No | Ранее уплаченные авансовые платежи. | |
| has_employees | No | Есть работники (ограничивает вычет взносов 50%). | |
| contributions_paid | No | Уплаченные страховые взносы (для объекта income). |
Output Schema
| Name | Required | Description | Default |
|---|---|---|---|
No arguments | |||