The company is on a common tax system. Advantages and Disadvantages of the General Taxation System
Each entrepreneur will have to make a choice according to which he will build his relations with the state in the future.
This will determine the amount of taxes and mandatory payments paid to the budget, the organization of effective work and accounting. business transactions and much more.
In the event that an entrepreneur has not chosen for himself, he automatically begins to work on a common system. What expects individual entrepreneurs in the general taxation system?
The general system - what is it?
The taxation system should be understood as the totality of taxes and compulsory payments that must be paid to the budget by all individual entrepreneurs based on the results of their economic activities for a certain reporting period.
General mode taxation for individual entrepreneurs (OSNO) is a taxation system that is applied by entrepreneurs "by default". That is, if it is within 5 days established Tax Code, did not declare to the tax authority about his desire to apply special regimes, for example, the simplified tax system or UTII, then the individual entrepreneur is automatically considered a taxpayer on the common system.
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Pros and cons of OSNO
General taxation of individual entrepreneurs has both a number of advantages and disadvantages. The main positive features are:
- Payment of value added tax (VAT). It is beneficial for buyers to cooperate with such an entrepreneur, because he can issue them an invoice indicating VAT, and this, in turn, will enable the counterparty to reduce the obligation to pay VAT. All issued and received invoices are subject to mandatory registration in a special journal, and then recorded in the purchase book and the sales book.
- If the business temporarily does not generate income, then the entrepreneur has every right not to pay tax on income of individuals and even reduce taxation in the future due to losses of the reporting period.
- No restrictions on the amount of revenue, the number of employees, the size and quantity of property, including retail space.
But there are a number of disadvantages of the OSNO regime that negatively affect economic activity IP:
- Heavy and complex taxation;
- The need to keep records of all income and expenses;
- The need for storage primary documents rather long term - 4 years;
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OSNO is not so scary as it is "painted", but entrepreneurs should still know some of the specific features of this taxation regime.
Firstly, each individual entrepreneur pays all taxes, fees and mandatory payments stipulated by law.
Secondly, he must keep track of income and expenses. Of course, this is not a full-fledged accounting using a chart of accounts, but, albeit in a smaller volume, you still have to keep records.
The main nuance of accounting for IP activities on OSNO is the use of cash method, that is, the recognition of income and expenses occurs at the time of the actual receipt or withdrawal of money from the cash desk or current account.
Thirdly, the individual entrepreneur keeps records of all business transactions in the Book of Income and Expenses (CDiR), in which all systematized and generalized information from primary documents is entered. This form is approved by the Order of the Ministry of Finance Russian Federation No. 86n / BG-3-04 / 430 dated August 13, 2002. Based on the results of the KDiR, the amount of personal income tax is calculated.
Fourthly, entrepreneurs who use hired labor in their activities are obliged to keep records of personnel and wages.
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Taxation of individual entrepreneurs on OSNO
An individual entrepreneur on the general taxation system in accordance with tax legislation pays in the state budget certain taxes and mandatory contributions... Only authorized bodies can officially exempt individual entrepreneurs from certain payments.
So what you need to pay:
- Personal Income Tax (Income Tax individuals), which is a substitute for corporate income tax. The tax rate is 13%. It is calculated as the difference between income and documented expenses.
- VAT (Value Added Tax). The tax rate is 18%, 10%, 0%.
- Property tax of individuals, which is regulated by the Law of the Russian Federation "On taxes on property of individuals". Here, the object of taxation is all property owned by the individual entrepreneur, and it does not matter whether he uses it in entrepreneurial activity or not. The tax rate is set by the local government.
- Insurance premiums in Pension Fund, FSS and others extrabudgetary funds, which are paid for themselves and for employees.
- Other "specific" local taxes that depend on the type of activity of the taxpayer, for example: transport tax, excise tax, land tax, state duty, water tax and etc.
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IE reporting on OSNO
In addition to the fact that you need to pay taxes, individual entrepreneurs on OSNO are required to report to the tax and other authorities. The main reporting is:
- Declaration f. 3 - personal income tax, which is served in tax office once a year no later than April 30 following the reporting year.
- Tax return for VAT, which is submitted to the tax authority on a quarterly basis, no later than the 20th day of the month following the reporting quarter.
- Certificate 2 - personal income tax, which is provided to the IFTS annually until April 1. It contains information on income paid to employees during the reporting year.
- f. RSV - 1 and personification. These reports are submitted to the Pension Fund no later than the 15th day of the second month following the reporting one.
- F. 4 - FSS is submitted to the Social Insurance Fund by the 15th day of the next month after the reporting month.
In conclusion, I would like to note that an entrepreneur on OSNO can use his right and get tax deduction for personal income tax. The amount of tax will be reduced by the actual expenses incurred, which the entrepreneur can document. In a situation where expenses are not justified by documents, a professional tax deduction is applied, amounting to 20% of income.
Most businesses and entrepreneurs are trying to get away from the general taxation scheme as soon as possible. What are its features and when it can be beneficial, let's try to consider further.
This is the regime that is established for any legal entity or entrepreneur that has not submitted an appropriate application to change the taxation regime. The general scheme is the only one that has no restrictions. Its complexity lies in its multicomponent and in additional costs, for example, in payment, which not all newly registered organizations and entrepreneurs can afford.
In some cases, a legal entity may lose its right to use special modes, and then it is automatically transferred to the general scheme.
Transitions from different schemes to common
In the event that the enterprise is just being registered, no additional papers are submitted for the application of the general regime. Legal entities, as well as entrepreneurs, automatically switch to the general taxation scheme, if they have not submitted applications for switching to another regime within thirty days.
In order to switch to the general scheme with, you need until January 5, 2017 submit an application with a request to deregister an entrepreneur or an enterprise as a single tax payer. The application has two forms, depending on the type of person:
- the form ENVD-3- organizations;
- the form ENVD-4- entrepreneurs.
The transition from the "simplified" to the general scheme should take place on the basis of an application submitted no later than January 15 of that year, in which it is planned to establish a common regime. A written refusal to use is provided to the territorial tax organization at the place of registration. In cases where, for some reason, the submission of the document did not take place on time (until 15.01), the transition to the general scheme will only be possible from next year.
However, there are some exceptions when, for certain reasons, the company either individual entrepreneur loses the right application of the simplified tax system... Then the transfer to the general scheme takes place from the quarter in which the neglect of the conditions for using the simplified tax system was recorded.
You can also switch from the patent system to OCH. This can happen in two cases:
- 5 days after filing an application for stopping the functioning of the IP on a patent;
- in case of loss of the right to apply the patent (transition from the start date of the loss).
Agricultural tax
From also you can switch to general mode. However, this can only be done during a certain period and under certain circumstances. For example, if the right to use this collection scheme is lost, the OSNO comes into force from the next reporting period after violations were committed that led to the loss of the right to agricultural tax.
In other cases, the transition is carried out only on a special application (form 26.1-3) and not earlier than from a new calendar year. Therefore, if the management personally wishes to transfer to OSNO, it will be necessary to wait for the new reporting year. If it wants to resume the UAT, that is, go back, such an opportunity will also appear no earlier than after a year of work on the common system.
Benefit
And, nevertheless, there are cases when enterprises do not seek to switch from OSNO, but on the contrary, this scheme work turns out to be of the same faith and profitable for them. It is convenient to use OSNO mode in such cases:
- the main line of business is wholesale;
- interest of counterparties in VAT, if they themselves are on OSNO;
- if one of the activities is import, then you can demand a deduction of VAT after the import of goods and its payment in the territory of the Russian Federation;
- when an enterprise or organization is a beneficiary of income taxation; a simple example is educational institutions.
In most cases, OSNO contains exactly legal entities, and not private entrepreneurs, since the scheme obliges to various fees and considerable rates.
Taxes (2016) on OSNO
It is important to remind once again that the general taxation scheme is a whole range of different fees established by the state. interest rates... Therefore, it is important to familiarize yourself with the regulation in order to decide how beneficial the OSNO is in a particular case for an enterprise or an entrepreneur.
So, in 2016, OSNO includes:
- (personal tax) - 13% or 30%... Paid only by entrepreneurs no later than July 15 of the year that follows the reporting year.
- Corporate income tax – 20% ... Paid only by organizations in several periods: 1st - until the 28th of the month (monthly); 2nd - in accordance with Article 286 of the Tax Code of the Russian Federation, paragraph 3, within 28 days until the end of the reporting period; 3rd - annual total tax, payable until 28.03 of the next year after the reporting year.
- VAT (value added) - rates 0, 10, 18%... Both enterprises and entrepreneurs are obliged to pay this fee. This tax can be paid in installments, for example, 1/3 of the amount, but no later than the 25th day of the new quarterly month. In simple words, you can pay once in full amount no later than the 25th day of the first month of the new quarter or in installments for 4 quarter months, but also no later than the 25th day.
- ... In this case, the type of participant in the system plays an important role. If this is an organization, then it pays tax on its property, which is no more than 2.2% (the rate is set local authorities). Terms and procedure of payments regulate regulations subjects of the Federation. For individual entrepreneurs - 0.1-2%, the exact rate is set by local self-government bodies. The annual tax must be paid no later than December 1 of the new year for the reporting period.
In addition, there are others financial liabilities that may arise depending on the type of activity and the type of payer.
For myself
This is the name of the payment fixed contributions, which each entrepreneur must pay annually, regardless of the presence of employees and the type of activities carried out. The amount of the contribution for the current year - 23,153.33 rubles... Payment is made regardless of the taxation scheme.
For employees
This type of tax is paid equally by both enterprises and individual entrepreneurs. The main criterion for payment is stay on OSNO.
Declarations
The submission of declarations is a mandatory procedure for both individual entrepreneurs and organizations. This issue is regulated by law and has a clear deadlines, namely:
- Declaration... Must be filed no later than 28 days after the end of the reporting period. The same document, but one year in advance, must be submitted no later than March 28th.
- VAT declaration... All VAT payers must keep tax registers. These can be books of sales, purchases, accounting, outgoing invoices. For rent no later than 25 days from the end of the reporting quarter. Since 2015, the declaration must be submitted to in electronic format... If a paper format was submitted, such a document is not valid, and the offender will be liable under Article 119 of the Tax Code.
- Declaration of property of organizations... The regular declaration is submitted no later than 30 days after the end of the reporting period. Annual rent once a year no later than March 30 of the new year. For individual entrepreneurs, a declaration for property tax not required!
- Personal income tax declaration... This document must be submitted once a year no later than April 30th. A 4-NDFL form must also be presented. Its filing must fall within 5 days after the expiration of a month, from the first day of income.
- Simplified declaration... A simplified document can be submitted only in the case of two types of taxes - VAT and income tax. At the same time, when submitting a VAT return, it is important to be sure that there is no movement of funds on the account, since this is exactly what is confirmed in the tax office. There is no simplified type declaration for NLFL.
Primary accounting and reporting
To determine tax base on personal income tax, as well as to take into account income and expenses for an enterprise or individual entrepreneur, a special book is set up - KUDiR (which stands for a book for recording income and expenses).
This type of document can be used in two ways:
- printed;
- electronic.
However, it is very important to note that for OSNO, in contrast to the "simplified", the book requires certification of the tax authority.
Specificity accounting will depend on the type, size and characteristics of the legal entity or individual entrepreneur. You can select several schemes accounting statements created for:
- Large companies... The reporting of these enterprises should include a full set of documents, namely: balance sheet, reporting on financial results, flow of funds on accounts, changes in capital, explanations.
- Small businesses... Companies whose revenue does not exceed 800 million rubles per year are entitled to more simplified accounting. It can consist of reporting on financial results and balance sheet. In July 2016, the register of small and medium-sized businesses, which is subordinate to the Federal Tax Service, begins its functioning. Attention! In connection with latest changes in legislation, the legal information in this article could be out of date!
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Each organization, as well as an individual entrepreneur, independently chooses a tax regime for itself. In accordance with the current tax legislation RF taxpayer can apply the general regime or one of special regimes: , .
The general taxation system for an LLC is a system in which an organization is a payer and (special regimes are generally exempted from VAT). In addition, when conducting certain types of activities, an LLC on OSNO may also be a payer of MET, water tax.
In addition, the organization at the DOS must fulfill obligations in the payment of wages and other amounts in favor of employees. That is, calculate personal income tax, withhold it from income and transfer it to the budget. And also accrue from employee payments insurance premiums(subparagraph 1 of paragraph 1 of article 419 of the Tax Code of the Russian Federation). For the sake of fairness, we note that all this should be done not only by general regime workers, but also by payers applying special tax regimes.
Being on the general tax regime, an LLC, if it has the appropriate property, must also pay:
How to start registering an LLC on OSNO
An LLC automatically falls under the general taxation regime. Therefore, all that an organization must do in order to be on the general regime is to register with the IFTS, that is, register as a legal entity (clause 1.8 of article 51 of the Civil Code of the Russian Federation, clause 2 of article 8 of the Law from 08.08.2001 N 129-FZ).
But if the company's management wants to apply a special tax regime, then apart from registration documents he will need to submit to the inspectorate a notice of the transition to the simplified tax system or an application for registration as a taxpayer for UTII (clause 2 of article 346.13, clause 2.3 of article 346.28 of the Tax Code of the Russian Federation).
LLC reports on OSNO in 2017
What reporting does the LLC submit to OSNO? By general rule organizations are required to report to the Inspectorate of the Federal Tax Service on those taxes, fees, insurance premiums for which they are payers (subparagraph 4 of paragraph 1 of article 23 of the Tax Code of the Russian Federation). Accordingly, the reporting of an LLC on OSNO includes a number of declarations and calculations.
Reporting type | The procedure for submission to the IFTS |
---|---|
income tax declaration | at the end of the 1st quarter, 1st half of the year, 9 months and a year, or at the end of each month and the reporting year (Articles 285, 289 of the Tax Code of the Russian Federation) |
VAT declaration | at the end of each quarter (Article 163, Clause 5, Article 174 of the Tax Code of the Russian Federation) |
The table below shows the declarations that organizations must submit if they have an object of taxation for the corresponding tax. | |
corporate property tax declaration | at the end of the year (clause 1 of article 379, clause 1 of article 386 of the Tax Code of the Russian Federation) |
calculation of advance payments for property tax of organizations | at the end of the 1st quarter, 1st half of the year, 9 months, if reporting periods established by regional law (Clause 2.3 of Art.379, Clause 1 of Art.386 of the Tax Code of the Russian Federation) |
declaration on transport tax | at the end of the year (clause 1 of article 360, article 363.1 of the Tax Code of the Russian Federation) |
declaration on land tax | by the end of the year ( |
Introduction.
The general taxation system, or the general tax regime, hereinafter referred to as the OSN, is a concept that exists for a set of laws and rules that govern the accounting and taxes of enterprises of various organizational forms (individual entrepreneurs, LLC, CJSC, OJSC others) that are not under special tax regimes ( special taxation systems - STS, UTII, ESKhN, Production Sharing Agreement).
Enterprise on OSN:
- maintains "full" accounting, using for accounting all accounting accounts (used from 20 to 50) with subaccounts and analytics
- and also fills in tax registers, up to a hundred.
An account is a "cell" in which certain income and expenses are added. Principles of collecting information - grouping accounts in accounting and tax accounting do not match. Even income is counted in different ways: in accounting - with VAT, in tax - without VAT. Therefore, the task of an accountant is to "deliver" accounting and tax accounting in order, on the one hand, to make accounting more profitable, and on the other, to reduce the differences between accounting to facilitate labor intensity, which ultimately means cheaper accounting costs.
The cost of an accountant's error is high, because the expense put in the wrong "cell" will be counted during verification not as an expense, but as an understatement of income, followed by additional income tax and fines. An incorrectly executed document will again lead to the benefit of the state at the expense of the enterprise.
Differences between OSN and STS, UTII, ESKhN:
Compared to special modes, in which all costs are listed, not all costs are named in the OCH. in the DOS, there are more expenses taken into account. Under special tax regimes, USN, Unified Agricultural Tax and UTII, only 2 tax registers can be kept, not counting salary ones - taxable income and taxable expenses. Everything else relates to management accounting and is not required for tax accounting. The difference is striking. This is about 5-10 times the load on the accountant according to OSN and STS.
Briefly about special tax regimes:
- UTII ( Single tax on imputed income, it can coexist with OSN, STS, ESHN): in this mode MUST be (no choice!) retail trade, with the exception of trade in sales areas over 150 sq. m., or providing domestic services population, some other types of activities, i.e., mainly, enterprises that directly work with individuals. A book of income and expenses is kept. cashbox.
- STS (Simplified taxation system, CANNOT BE simultaneously with STS, i.e. either STS or STS): small enterprises with turnovers of less than 45 million rubles per year MAY BE - at will - in this mode. A book of income and expenses is kept. cashbox. bank, OS. accounting is carried out on an abbreviated chart of accounts.
- Unified Agricultural Tax (Unified Agricultural Tax, CANNOT BE simultaneously with OSN, i.e. either OST or ESHN): in this mode, if desired, enterprises that are agricultural producers MAY BE.A book of income and expenses is kept. cashbox. bank, OS,accounting is carried out on an abbreviated chart of accounts.
Reporting and payment of federal taxes:
- Value Added Tax (VAT) - reporting quarterly, payment quarterly, you can monthly
- Personal Income Tax (PIT) - reporting annually, payment monthly
- Income tax - reporting on a quarterly basis, payment on a quarterly basis, if the amount of revenue exceeds 1 million rubles per month or 3 million rubles per quarter, monthly
- Excise taxes (in the presence of production of alcohol-containing products, distillation gasoline, petrochemical products) - reporting monthly, payment monthly
- Fees for the use of objects of wildlife and for the use of objects of aquatic biological resources (for enterprises - hunting and fishing, other similar farms) - reporting monthly, payment - one-time and regular contributions when obtaining permits
- Mineral extraction tax (for enterprises engaged in the extraction of minerals) - reporting monthly, payment monthly
- Water tax (for enterprises that use water, ordinary enterprises that use piped water and central heating are not included in them) - reporting quarterly, payment quarterly
Reporting andRegional Tax Fee:
- Property tax - quarterly, payable quarterly
- Transport tax (if applicable movable property on the balance sheet of the enterprise) - quarterly, payment quarterly
- Gambling business tax (if licensed) - monthly, payable monthly
Reporting andlocal tax fee:
- Land tax () - quarterly, payment quarterly
Reports are submitted to the Pension Fund (PF) and payment is made:
- Calculation of contributions to PF and MHIF (RSV-1): reporting quarterly, payment monthly.
- Individual information: reporting 2 times a year.
The Social Insurance Fund (FSS) provides reporting and payment of:
- Calculation of insurance premiums to the FSS (4-FSS and 4a): reporting quarterly, payment monthly.
Small business
In the economic space of Russia, there is the concept of a “small” enterprise, which is present as a term in various laws and regulations. Small businesses for accounting purposes are considered to meet all of the following conditions:
- an individual entrepreneur or legal entity, the share in the authorized capital of which of the state, fund (with the exception of joint stock or closed mutual investment), a foreigner, a foreign company, or a legal entity that is not a subject of small and medium-sized businesses, should not exceed 25% of total amount authorized capital... The restriction does not apply to enterprises introducing innovations, the exclusive rights to which belong to the owners of such enterprises - budgetary scientific institutes, centers, bureaus, etc., budgetary universities, institutions of the Academy of Sciences of the Russian Federation.
- the average number of employees of the enterprise for the previous calendar year does not exceed 100 people
- from January 1, 2008 to December 31, 2012 annual revenue excluding VAT or book value assets ( residual value movable and real estate who had initial cost over 10 thousand rubles and intangible assets) does not exceed 400 million rubles.
Small business benefits
Simplified accounting. Some Accounting Regulations (PBU), such as PBU 8/01, 18/02, etc., are not applied.
Reduced the number of handed over accounting reports v tax authorities... They only have:
- Balance. Form No. 1. Quarterly.
- Profits and Losses Report. Form No. 2. Quarterly.
- Average headcount. Annually.
- All tax reporting remains complete.
Additional benefits for low-income businesses:
For Value Added Tax, you can take advantage of the exemption under Art. 145 of the Tax Code of the Russian Federation, if the revenue excluding VAT for the previous 3 calendar months does not exceed 2 million rubles, and not be a VAT payer, but at the same time the enterprise loses the right to issue invoices with VAT. This is done on the basis of an application for a benefit under Article 145 of the Tax Code of the Russian Federation.
The cost of accounting for DOS.
The cost of services for DOS is higher than the cost of accounting for the STS, Unified Agricultural Taxation or UTII due to the large number of accounting registers, as well as taxes, rules and laws that must be followed by the accountant.
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