When companies pay taxes. How much and what taxes does the LLC pay? Salary taxes and insurance premiums LLC
Are you opening a limited liability company? Then it will not be superfluous to have information about tax payments that await you in 2019.
Dear Readers! The article talks about typical ways of solving legal issues, but each case is individual. If you want to know how solve your problem- contact a consultant:
APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and WITHOUT DAYS.
It's fast and IS FREE!
For a business to be profitable, when opening a company, it is worth considering many nuances, the main of which is the issue of taxation.
Indeed, with competent calculation and timely fulfillment of their obligations to pay tax amounts, the organization will be able to function without problems.
What you need to know
Let's figure out what fees and taxes an LLC must pay in 2019. But first, it's worth finding out what it is entity and how the company is registered.
Legal entity status
The concept of a legal entity is considered in. This is a company that owns (in economic management, operational management) separate property objects.
Such firms, on their own behalf, acquire and exercise property and non-property rights, bear an obligation, act as a plaintiff or defendant in legal proceedings.
All firms with legal entity status:
- must register with an authorized body Russian Federation;
- open an account with a banking institution;
- have a seal.
But such signs are typical for individual entrepreneurs and branches of companies.
Let's list the features that distinguish a legal entity:
- unity in the organization, which reflects:
- The presence of a system of interconnection of a social plan, when individuals unite.
- There is an internal structural and functional differentiation.
- There is a definite purpose of discovery and work.
- a legal entity has independent property separated from a third party.
- there are substantive signs that determine the ability to independently fulfill obligations, to bear responsibility.
The purpose of creating a legal entity:
- To isolate a certain property mass and include it in civil circulation.
- Limit entrepreneurial risk.
- To formalize, implement and protect collective interests (tangible and intangible).
Organization registration
If you decide to open an LLC, then you need to adhere to the following procedure:
- create, which is the main document, without which it is quite difficult to implement the business.
- call the founders to the meeting where the business plan will be approved. It will also be here:
- Decide to create.
- Discuss the purpose of the company.
- Approve the Articles of Association of the company.
- Make up.
- Distribution of the shares of the founders.
- The size of the authorized capital was approved.
- A collegial or sole body (director) was selected.
- register LLC.
For registration with authorized structures, it is necessary to submit:
- (2 copies).
- The decision to open an LLC or the minutes drawn up at the founding meeting.
- A statement that is regulated.
- on the transfer of the amount state duty, which is 4 thousand rubles.
It is better not to use standard forms of the Charter, since the document must be adapted for each company.
It discusses the powers of the director, the features of the implementation general meeting of the founding staff.
Let's list what items can be considered in the Charter:
- About the establishment of LLC.
- About the approval of the founders.
- The authorized capital of the company is approved.
- The location of the LLC, the address and the place where the documents will be stored are approved.
- The Charter is negotiated.
- The issue of signing an agreement is being considered.
- A director is appointed.
After all the certificates have been submitted, the person is transferred from the representative of the tax authority, which indicates the date when the registered documents will be issued.
The registering authority is issued:
- certificate of state registration of a legal entity;
- document on registration with the Tax Inspectorate;
- charter, where the stamp of the tax service is.
Then they order a seal, open a bank account and deposit funds authorized capital.
Documents are also submitted to such funds:
Normative base
When calculating taxes and paying them to the treasury, it is worth relying on the norms prescribed in the Tax Code. For example, the transfer of a single tax under the simplified taxation system is carried out in accordance with, and with the unified agricultural tax, etc.
Making payments is regulated. With regard to individual taxes, it is worth following the laws that have been approved by the authorities of the subjects.
The responsibility for non-payment of taxes by legal entities is stated in Art.
Taxes and mandatory payments of LLC in 2019
The type of tax paid and its amount will be determined depending on the taxation system used, which the organization prefers.
But there are also taxes that will be paid by all companies, regardless of the applicable regime. it water tax, payments for vehicles, land taxes etc.
In order to figure out how much taxes an LLC pays, let's draw up the following table.
Tax system | Tax paid |
A single tax in the amount of 6 on income or 15% of profits reduced by costs, unless otherwise stipulated in the laws of the subjects. Personal income tax (for employees) - 13% for residents, 30% for non-residents. Insurance transfers to the Pension Fund of the Russian Federation, FSS, FOMS |
|
Single tax, which is calculated taking into account the physical indicator, ratios and basic profitability. Insurance amounts. Personnel income tax |
|
VAT at the rates of 18, 10 and 0%. Income tax: to the federal budget - 2%, subjects - 18%. On property at a rate of 2.2% of the value of the property. Personal income tax. Amounts for insurance in the Pension Fund - 22%, Fund health insurance- 5.1%, to the Fund social insurance – 2,9% |
|
Unified agricultural tax. Insurance premiums are paid on a general basis |
How do I calculate the amounts payable for an LLC?
From choice tax system the taxable base will depend, interest rates and the amount of the tax deduction. How to calculate the amount of tax?
For example, when using the simplified tax system, you can select one of the objects - "Income" or "income reduced by the amount of expenses."
It depends on the object which formula will be used to determine the amount of the payment.
If your calculations show that expenses are expected to be less than 60%, then it is more expedient to choose "Income".
You will need to make the calculation like this:
If it is assumed that the costs will be significant and you opt for the STS "Income minus costs", then the formula will be as follows:
Let us consider, for example, the calculation of tax with a simplified taxation system of 6%. For example, the company's revenue amounted to 500 thousand rubles. Of these funds, salaries were paid to personnel - 70 thousand. Costs amounted to 90 thousand.
Since contributions to the Pension Fund did not exceed half of the STS tax, you can deduct them from the tax:
The total figure is 39,240. This is the amount of the single tax that is payable.
If we subtract all payments and costs, then we get the company's net profit, from which dividends are paid to the founding staff.
The most difficult thing to do is to calculate the amount of tax when working on traditional system taxation.
Hire a good accountant and have software, since you need to calculate the amount of property tax, value added tax, profit tax.
When calculating a single tax on imputed income, it is also worth relying on a special procedure prescribed in (coefficients are established), (rates), etc.
The amount is determined not from the profit received, but from the one that is supposed to be received (imputed income).
Formula used in the calculation tax payment on vmenenka:
If the company was unprofitable for six months, then the tax amount is 0. The advance paid will be credited to the transfer of the total tax.
For this reason, after tax period an amount may be generated that must be reduced.
This difference can:
be used to pay arrears of other payments;
be credited to the future payment of the unified agricultural tax;
be returned to the payer's current accounts.
Nuances when paying
Unlike individuals, the calculation by limited liability organizations is carried out independently.
The accountant must determine the amount of tax and draw up reports that are submitted to the authorized body. The transfer will be made on the basis of the declaration.
Taxes are paid within the timeframes provided for legislative acts... If the amount of the payment is not paid on time, the payer will have to pay a fine and a default interest.
Companies most often pay taxes using the "Bank-Client" system (non-cash payments), but it is worth dealing with such a program.
Work without VAT
Many people think that working without VAT is much more profitable than working with VAT, because there is no need to:
- pay tax;
- keep records of tax registers;
- prepare reports.
But in both situations, advantages and disadvantages can be highlighted.
Benefits of working with VAT:
- The buyer can deduct VAT on the purchased goods. But the bottom line is that the tax that was paid to suppliers is refunded. If there is no VAT, the tax cannot be refunded, but it was not paid to the suppliers either. This means that the positive side can be noted when the tax-free value of the products of suppliers that work with VAT is less than the cost of the goods of the person working with this type of tax.
- Working with VAT, a company is more likely to conclude a deal with serious counterparties, who are often VAT payers.
Flaw:
- The tax is difficult to calculate, which complicates accounting and tax accounting.
- Companies on a simplified system with an object "Income" do not pay VAT, and therefore buying products from a seller who is a VAT payer will be unprofitable. There is no way to deduct the tax that is included in the price of the goods. Organizations on the STS “income minus expenses” will not lose anything, since they will be able to deduct expenses when calculating the tax.
- Few of the VAT payers will want to cooperate with you. You risk losing your potential partner.
How to avoid taxes?
Are there ways to pay less taxes? What should you do to ensure that your actions are not considered illegal?
Ways to reduce amounts
Let's figure out what are the ways to minimize significant taxes.
In case of an urgent infusion of working capital, the assets of the participants in the authorized capital or the parent company are used.
Such funds are not subject to income tax, but only if they own at least 50% of the authorized capital of the company.
But there is one caveat - the money can be allocated from the net income on which taxes have already been paid. The method is not very effective.
Profit is calculated as the difference between income and costs. This means that one of the ways to minimize the amount of tax is to reduce profits or increase costs.
The first option is most often implemented with violations of the law:
- firms do not capitalize on revenue;
- do not take into account the goods sold, etc.
You can legally increase expenses. To do this, transform capital costs into current ones.
There are works (when reworking the premises) that have General characteristics with reconstruction or renovation.
Video: what taxes do foreign citizens pay
In this case, the costs will be compared with the costs of the current period, which will entail a decrease in the taxable profit.
There is also such an option - if you ordered the analysis from a marketing company, write “rendering of marketing services” when compiling it.
In this case, you can add costs to the current and reduce the tax base.
But such methods can be used in an ambiguous situation, and not with the aim of falsifying documentation.
It is profitable to develop a business in offshore zone where there is no need to pay regular taxes.
Only the annual fee is transferred, which has a regulated amount. It is rather difficult to reduce the value added tax.
But it's worth knowing that not all products are subject to VAT. There are products for which you can use reduced rate 10%.
More details can be found in. You cannot deduct tax from borrowed money.
Companies that are exempt from such an obligation in accordance with Art.
To get this opportunity, you should send Required documents v tax authority... If the amount of revenue is exceeded, then the right to use the benefit is lost.
To reduce the amount of property tax, you can use the following methods:
- Reduce the cost and number of assets that are on the balance sheet of the company.
- Take advantage of the benefits provided by law.
- Conclude. For example, an LLC sells a product, and a contract was concluded with a supplier. Since the owner of the product is not a commission agent, then average annual cost property can be reduced.
Sales tax will only be charged if settlement is made in cash. If you use non-cash settlement, then you will not have to pay tax.
For example, open a cashier in trading floors to conduct transactions from friendly banks. The buying process will not be complicated, but you can save 5% of the product price.
You can also draw up an agreement under which the seller buys some product for the company. The proceeds will be rewarded and the seller will be exempt from tax.
Illegal methods
"One-day firm" | Which makes fake documentation, simulates costs, grounds for deductions. Reporting is not prepared, the director is difficult to find. Companies that use the services of such an organization may be held liable when the inspection reveals "fly-by-night" documentation. You will have to pay a fine, penalty and arrears |
"Disabled and Outsourcers" | The firm employs people with disabilities, so it can avoid paying VAT and use insurance benefits. There are few such workers and their earnings are small. For the disabled, the work is performed by the main staff, which is retrained into outsourcers-entrepreneurs |
Bill method | Developers are offered a bill of exchange to a controlled company instead of paying when investing. So the organization avoids taxes and disappears, and investors accept bills of exchange at an expense in order to reduce the tax base. |
Questions that arise
Consider some of the nuances that may come up when doing business. What causes difficulties for the management of the LLC?
Is it possible to withdraw money from an LLC without taxes?
The costs of the enterprise must be documented, there must be specific reasons for the withdrawal.
This means that, despite the fact that you are the owner, you simply do not have the right to take money ().
You can withdraw money:
You will not need to pay taxes when withdrawing money with a loan option if the funds are needed to purchase residential real estate. In other cases, the tax will be 35% plus 13% from an individual.
If you write off part of the money as expenses, you will need to prepare documentation that will confirm all operations ().
You can save on transfers to social funds:
- if general manager will officially take a vacation that is not paid;
- if the CEO is formalized at 0.1 rate.
You can live on dividends (taxed at a rate of 13%) and not pay contributions, since you do not receive a salary.
Responsibility of founders for non-payment
Responsibility for tax evasion lies with the head and founder, and is expressed:
- in the payment of a fine, the amount of which is 100 - 300 thousand rubles, or the profit of the guilty person for a period of 1 - 3 years;
- in the performance of forced labor up to 2 years;
- in the inability to hold a position or conduct a certain type of activity for 3 years;
- in arrest for up to 6 months;
- in serving a sentence in a place of imprisonment for up to 2 years (Article 199 of the Criminal Code).
Is there a tax on fixed assets?
Those operations that are carried out for the purpose of implementation, repair at their own expense, lease of fixed assets are taxable value added tax.
Tax on fixed assets that were purchased can be deducted if the following conditions are met:
- the fixed asset was purchased for conducting business, which is subject to VAT taxation;
- OS are used;
- on the OS that were purchased were compiled.
Those fixed assets that were received at no cost, as well as income from the sale of fixed assets, are included in profit, which is taken into account when calculating income tax.
Who pays the taxes of the affiliated company?
The company to which the enterprise has joined is the only legal successor in accordance with the rules reflected in.
This means that the obligation to calculate and pay tax amounts is transferred to the company from the affiliated organization, even if there are arrears in payments.
It follows from this that the obligation to pay taxes is not lost even after the decision on reorganization by merger is made until the moment when the company is merged.
The fulfillment of the obligation to pay taxes is considered in. But if the company cannot pay the tax, then such an obligation must be fulfilled by its successor.
Transactions on the transfer of the property of an enterprise to successors are not considered a sale, which means that they are not subject to VAT (,).
If a buyer of products joins the seller, then you need to rely on the procedure reflected in, which states that the amount of VAT will be deducted by the assignee in those periods when the reorganization is carried out.
The expenses of the merged enterprises will reduce profits, which is subject to income tax of the successor, if they were not taken into account by the company when compiling the tax base.
Taxation of joint stock companies
(in questions and answers)
A.F. Moiseenko,
II rank tax advisor
T.N. Tretyakov,
tax advisor of the 1st rank
1. What organizations are joint stock companies?
According to Art. 66 Civil Code Of the Russian Federation, business entities are created in the form joint stock companies, limited or additional liability companies.
Joint-stock company, as follows from Art. 2 Federal law dated 26.12.95 N 208-FZ "On Joint Stock Companies", a commercial organization is recognized, the authorized capital of which is divided into a certain number of shares that satisfy the obligations of the participants of the company (shareholders) in relation to the company.
The authorized capital of the company consists of the par value of the company's shares acquired by the shareholders. The authorized capital of the company can be increased by increasing the par value of shares or placing additional shares in the manner specified in Art. 28 of the above Federal Law.
According to the Chart of Accounts accounting financial and economic activities of enterprises and the Instructions for its application, approved by order of the Ministry of Finance of Russia dated 28.12.94 N 173, an increase in the authorized capital can be carried out at the expense of funds accounted for in account 87 "Additional capital", with reflection in the accounting for the debit of this account in correspondence with the credit of account 85 "Authorized capital".
2. What is the taxation procedure for income received in the form of dividends by holders of preferred shares?
According to Art. 42 of the Federal Law of 26.12.95 N 208-FZ "On Joint Stock Companies", dividends are paid from the net profit of the company for the current year. Dividends on preference shares of certain types may be paid out of the company's funds specially designated for this.
In accordance with Art. 43 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), a dividend is any income from shares (shares) owned by a shareholder (participant) received by a shareholder (participant) from an organization in the distribution of profits remaining after taxation (including in the form of interest on preferred shares).
In accordance with clause 2.9 of the instruction of the State Tax Service of Russia dated 10.08.95 N 37 "On the procedure for calculating and paying the profit tax of enterprises and organizations to the budget" (hereinafter referred to as Instruction N 37), taking into account changes and additions, for tax purposes gross profit reduced by the amount of income in the form of dividends received on shares owned by the shareholder enterprise and certifying the right of the owner of these valuable papers to participate in the distribution of profits of the issuing enterprise, and in accordance with clause 6.2 of this normative act taxes on these incomes are levied at the source of payment of these incomes at a rate of 15%.
If dividends on preferred shares are paid as a result of distribution of profits remaining after tax, the tax on these incomes is at the rate of 15%.
If dividends on preferred shares are paid from other sources, the holders of preferred shares have no reason to reduce in accordance with paragraph 2.9 of Instruction No. 37 taxable base for income tax on the amount of dividends received on preferred shares.
3. What is meant by the market price when selling products for export?
When determining the taxable base for income tax, one should be guided by paragraph 5 of Art. 2 of the Law of the Russian Federation of December 27, 1991 N 2116-1 "On Tax on Profits of Enterprises and Organizations" (hereinafter referred to as the Law of the Russian Federation N 2116-1) and clause 2.5 of Instruction N 37, in accordance with which the market price is accepted for tax purposes for similar products (works, services), formed at the time of sale.
When selling products for export, the market price should be understood as the price for similar products on the corresponding international markets or the average price for similar goods according to customs statistics.
When considering the issue of taxation of oil sales on the external market, one should proceed from the fact that if the prevailing world market prices (on the external market) for this or similar products turned out to be lower actual cost for these products, the actual selling price is assumed for tax purposes.
Starting from January 1, 1999, it is necessary to take into account Art. 40 of part one of the Tax Code of the Russian Federation, enacted by the Federal Law of July 31, 1998 N 147-FZ "On the introduction of part one of the Tax Code of the Russian Federation" (taking into account clause 33 of the Federal Law of 09.07.99 N 154-FZ "On introducing amendments and additions to part one of the Tax Code of the Russian Federation ").
4. Do agricultural joint stock companies take into account losses incurred due to drought?
In accordance with paragraph 8 of Art. 2 of the Law of the Russian Federation N 2116-1 and clause 2.9 of Instruction N 37, taking into account changes and additions, when determining taxable profit, gross profit is reduced by the amount of profit from the sale of agricultural and hunting products, as well as from the sale of agricultural produced and processed at this enterprise. products of own production, with the exception of the profit of agricultural enterprises of an industrial type.
At the same time, losses from the sale of agricultural products, including auxiliary Agriculture, and hunting products, as well as from the sale of manufactured and processed products of own production are not taken into account when calculating taxable profit.
In accordance with clause 15 of the Regulation on the composition of costs for the production and sale of products (works, services) included in the cost of products (works, services), and on the procedure for generating financial results taken into account when taxing profits, approved by the Government of the Russian Federation dated 05.08 .92 N 552, production costs that did not produce production (costs of lost crops), losses from natural disasters, uncompensated losses from natural disasters, amounts of compensation received from insurance organizations are reflected under the items "Other non-operating expenses" and others extraordinary income"Profit and loss statement (form No. 2), are subject to attribution to account 80" Profit and loss "and form financial results taken into account when taxing profits.
5. What interest on bank loans is accepted for taxation? Is it possible to account for the interest on the bill of exchange used to purchase the materials?
According to the letter of the Ministry of Finance of Russia dated 06/12/97 N 01-10 / 04-2291, as well as in accordance with the Regulations on the composition of costs, with amendments and additions, the cost of products (works, services) includes the cost of paying interest on loans received from banks, taken for acquisition material values, goods, coverage of labor costs and other costs associated with the production of products (performance of work, provision of services).
It is not allowed to refer to the cost of products (works, services) the cost of paying interest on loans issued for the implementation of the enterprise (organization) of long-term financial investments(purchase of fixed assets, intangible and other non-current assets). The cost of paying interest on such loans shall be charged to the profit remaining at the disposal of the enterprise (organization).
Taking into account the foregoing, the bill of exchange received is not a bank loan and the payment of interest for the use of the bill does not apply to the cost of products (works, services), which is also evidenced by the response of the Department tax policy Ministry of Finance of Russia from 07.04.99 N 04-02-06.
6. Who is the payer of taxes of structural divisions of joint stock companies?
In accordance with the Law of the Russian Federation N 2116-1, taking into account changes and additions, the payers of income tax are enterprises and organizations that are legal entities under the legislation of the Russian Federation, as well as branches and other separate divisions of enterprises and organizations that have a separate balance sheet and settlement ( current, correspondent) account.
If the constituent documents of the enterprise do not reflect the presence of branches, representative offices and other separate subdivisions, but in fact there are such, calculations on them are carried out in accordance with the Federal Law of 25.04.95 N 64-FZ "On Amendments and Additions to the Law of the Russian Federation" On Tax on Profits of Enterprises and Organizations "".
The above Law establishes that for enterprises that include geographically separate structural divisions that do not have a separate balance sheet and settlement (current, correspondent) account, the income tax in the part attributable to the budget revenues of the constituent entities of the Russian Federation is credited to the budget revenues of the constituent entities. Of the Russian Federation at the location of the indicated structural units based on the share of profits attributable to these structural divisions, determined in proportion to their average payroll (wage fund) and the cost of fixed assets in the manner prescribed for the specified enterprises and structural divisions. The calculation of income tax separately for organizations (without structural divisions) and separately for each structural division is made in accordance with the income tax rates in force in the territories where these organizations and structural divisions are located.
Since structural divisions are not independent payers of income tax, an organization must be registered with the tax authority at the location of the structural division, which is entrusted with the obligation to transfer tax to the relevant budgets at the location of the structural division.
When making calculations with the relevant budgets, one should take into account Art. 19 and 83 of the first part of the Tax Code of the Russian Federation (as amended by the Federal Law of 09.07.99 N 154-FZ).
7. How is the share of profits of structural units determined?
According to the letter of the State Tax Service of Russia dated 04.08.95 N NP-4-01 / 46n, the share of profit that falls on the structural divisions of organizations and on which the tax is calculated to be credited to the revenue side of the budgets of the constituent entities of the Russian Federation at the location of these structural divisions is determined based on the average value of the share of the average number of employees (payroll fund) and the share of the value of fixed assets of these structural divisions.
At the same time, when determining the indicators of the average values of the specific gravity, one should strictly follow the above letter, that is, the average values must be calculated as a percentage, rounded to no more than two decimal places after the decimal point, as reported by the Specialized State tax office to work with the largest taxpayers to Moscow in a letter dated 02.03.99 N 02-1-16.
8. Is the amount of income tax paid abroad taken into account?
The amount of profit (income) received outside the Russian Federation is determined in accordance with Art. 2 of the Law of the Russian Federation N 2116-1, taking into account changes and additions. When determining the taxable profit of enterprises, the expenses incurred by them in connection with the receipt of income outside the Russian Federation are deducted in the manner and amount established by the legislation of the Russian Federation.
The amount of income tax (income) received outside the Russian Federation and paid by enterprises abroad in accordance with the legislation of other states is deducted when paying income tax in the Russian Federation. In this case, the amount to be credited may not exceed the amount of income tax payable in the Russian Federation on profits (income) received abroad. This provision is provided for by Art. 12 of the above Law.
In accordance with paragraph 8 of Art. 2 of the Law of the Russian Federation N 2116-1 for tax purposes, gross profit is reduced by the amount of income received in the form of dividends on shares owned by the shareholder enterprise and certifying the right of the owner of these securities to participate in the distribution of profits of the issuing enterprise.
In this case, dividends can be received from the issuing enterprise, which is both a resident and a non-resident of the Russian Federation.
9. Are the amounts of value added tax on values contributed to the authorized capital accepted for offset?
In accordance with paragraph 2 of Art. 7 of the Law of the Russian Federation of 06.12.91 N 1992-1 "On Value Added Tax", with subsequent amendments and additions, the amount of tax paid to suppliers for material resources (work, services), including fixed assets and intangible assets, as well as for goods, are subject to reimbursement (offset) from the budget only when they are used in production or when selling.
If the goods for which the VAT refund (deduction) from the budget has been made are used for non-production needs, then in accordance with paragraphs 18 and 19 of the instructions of the State Tax Service of Russia dated 11.10.95 N 39 "On the procedure for calculating and paying value added tax", subject to changes and additions, the VAT amounts are subject to recovery to the budget.
If a refund (deduction) of VAT has been made on the property contributed in accordance with the established procedure to the statutory fund of the company being founded (including a subsidiary), these amounts must also be restored to the budget.
Income tax is one of the first taxes in the world financial system... It exists in all states. In Russia, it is paid by all legal entities (organizations), regardless of jurisdiction (Art. 246 and Art. 247 of the Tax Code of the Russian Federation). Let's take a look at how LLC profit tax is applied in 2017.
Profit is not income
Acquaintance with the details of the application of this tax collection Let's start with what exactly it is charged on. For many businessmen, profit is associated with income, and this is fundamentally wrong. Income is all the money that came into the company. And net profit (or just profit) is all that remains after paying the costs of business processes.
The fiscal fee under consideration is charged exactly on last value... In this case, profit can be formed from sales and non-sales proceeds:
- Sales revenue is funds received from the sale of goods (including those produced by the organization) or the provision of services. Implementation costs are described in article 318 of the Tax Code of the Russian Federation.
- Non-operating revenue - all other income received from the company's activities. Expenditures are also determined by these two groups. Expenses that are not related to implementation are regulated by Art. 265 of the Tax Code of the Russian Federation.
- Cashier method. All income and expenses are recorded and accounted for at the moment the funds arrive at the cashier's office or bank account and the current expenses are paid.
- Accrual. Revenue and costs are recorded in a specific reporting period.
The formula for determining the payment is quite simple: the rate of the fiscal payment (20%) x revenue - costs.
How to pay and report
The taxation of the company's profits is upfront. The corresponding contributions must be transferred to the budget once a month or every three months (quarter). Their calculation is based on the following scheme: payment amount = amount accrued for a month or quarter - contributions already paid since the beginning of the year. Advances must be made by the 28th of the month following the reporting period. The final payment is made no later than January 28 of the next year.
Income tax requires the submission to the tax office of the relevant reporting papers - declarations. Its sample and the procedure for filling it out are published on the official portal of the Federal Tax Service. When to submit this document depends on how often you make upfront payments. If you have chosen a monthly scheme, then the declaration will have to be submitted no later than 28 days after the end of this period. Quarterly - submit by the 28th after the end of the three-month reporting period. The annual final document must be submitted by March 28 of the following year.
If you have chosen a monthly scheme, then the declaration will have to be submitted no later than 28 days after the end of this period.
The management of the company should remember that it is necessary to be careful in calculating the income and expenses of the organization. Income tax is direct. In other words, you will give exactly 20% of the net profit to the budget. If you miss a part of the income, then it threatens with fines after the first check. If expenses are missed, the organization will pay a larger contribution than necessary.
The process of creating a Limited Liability Company begins with a meeting of founders, at which a decision is made on state registration... V mandatory statutory documentation is formed that will regulate the further work of such an organization (you can download it on the Internet or get it from lawyers). After that, the package of documents is transferred to the state registrar, which examines them within 5 working days, after which it makes an entry in the Unified State Register of Legal Entities. If in the process of work there is a need for, then the document in new edition must be submitted for certification to the tax authority. In the process of registering a company, the founders must choose the mode in accordance with which taxes will be paid: UTII, OSNO, STS or ESHN.
UTII
Since 2013, Limited Liability Companies can voluntarily apply the UTII tax regime. The Tax Code of the Russian Federation contains a list of business areas to which imputation can be applied. In parallel, this taxation system can be combined with the STS and OSNO.
Federal legislation determines the size of UTII. LLCs must apply a rate of 15% to the amount of imputed income. Payment tax liabilities legal entities must do according to the formula: ( Basic return* Physical indicator * K1 * K2) * 15% = UTII, where
- K1 is the deflator coefficient (in 2017 = 1.798);
- K2 - coefficient (corrective), which is set by the municipal authorities
Since 2015, local authorities have the right to independently set the size of UTII, which may fluctuate in the range of 7.50% -15.00%. The amount of the rate depends on the type of activity carried out, as well as the category of the taxpayer. The transition to this tax regime is carried out after the submission of the relevant application.
OSNO
Limited liability companies that have chosen a general tax regime are required to maintain accounting records in accordance with approved standards, and also pay taxes to the budget:
- value added tax (legal entities can find out in the Tax Code of the Russian Federation);
- income tax;
- property tax;
- salary taxes;
- customs duties;
- water, land and transport taxes etc.
Advice: if a legal entity does not know, it should contact the Federal Tax Service at the place of registration and get advice. You can also use the teaching aids and current regulations.
The income tax rate is 20%, but in some regions of the Russian Federation it can be reduced. Tax is charged on net income and is paid once a quarter until the 28th. VAT rates apply at 0%, 10% and 18%. For property tax, the rate cannot exceed 2.20%, its size fluctuates depending on the region in which the LLC carries out commercial activities.
LLC operating under the general taxation system must withhold and transfer to personal income tax budget with wages hired workers. Its rate is now set at 13%. Also, fees are paid on wages in Pension Fund, FSS and other extrabudgetary funds.
STS
Limited Liability Company may be selected. In this case, the company will be able to optimize the costs associated with taxes and fees. LLC on the simplified tax system are exempt from payment property tax, VAT and income tax.
The tax rate is set for each company, depending on the form of taxation chosen by it. For example, 6% is charged on the total revenue of the reporting period. A 15% rate is applied when the entity uses the difference between expenses and revenue as its tax base. For certain types activity, the rate of the simplified tax system can be reduced to 5%.
note: if the LLC will apply Simplified tax rate 6%, then he will be able to reduce the accrued tax on contributions that are made for full-time employees.
ESHN
If a limited liability company carries out activities in the field of agriculture, then it can choose the tax regime of the unified agricultural tax. A rate of 6% is applied on it. LLCs are exempt from the obligation to pay income and property tax, as well as VAT.
To find out how much an LLC should pay taxes, its manager needs to study Tax code RF. The size of the tax burden will directly depend on the tax regime used by the company. It should be noted that large organizations that cooperate with VAT payers are forced to use common system taxation, as otherwise they will lose counterparties. Small companies that seek to optimize their costs decide to use the simplified tax system or.
Save the article in 2 clicks:
Each tax regime that can be applied to a limited liability company has its own advantages and disadvantages. In order not to be mistaken when choosing it, the founders should carefully study Federal legislation, taking into account all the changes made to it. They can get any advice from the Federal Tax Service located at the place of their state registration.
In contact with
A limited liability company is the second most common way to register a business ownership form for small businesses. In fact, LLC taxes are identical to those paid by private entrepreneurs. Therefore, the answer to the question of what taxes an LLC pays directly depends on the fiscal scheme chosen by the legal entity: OSNO, STS, ESHN or UTII. The order of payments and the mechanism for their calculation is different in each case. We will understand in more detail all the nuances of the deductions that the company makes to the budget, depending on tax regime in 2017.
Basic and complex
The main fiscal regime is "turned on" for companies automatically if, after registration, the owner did not take the initiative to switch to simple schemes taxation. OSNO is rightfully considered the most difficult and involves a significant load: the company is obliged to pay fees of three types, reporting separately for each of them.
According to OSNO, the company is obliged to pay fees of three types, reporting separately on each of them.
The tax is paid quarterly by the 25th next month, and the declaration is submitted five days earlier.
The list of levies from the "appointees" is supplemented by the property tax. Companies on UTII, as well as on the simplified tax system, transfer fiscal payments for real estate assets, which are valued at cadastral value.
Agricultural tax is a fiscal regime that was designed to create preferential conditions for agricultural producers. The minimum reporting documents and rates really reduce the administrative and financial burden on the company.
Agricultural tax is calculated at a rate of 6 percent on net profit and is paid on an advance basis. The advance payment must be paid within 25 days after the end of the six months. The declaration on the unified agricultural tax shall be handed over until March 31 of the next year. The final payment must be made on the same date.
We have listed the main taxes that an LLC pays while in a particular fiscal regime. You can easily find detailed information on the calculations, application, declaration forms for each fiscal fee in the materials “Business Lust”, dedicated to each of the topics.