When companies pay taxes. How much and what taxes does the LLC pay? Salary taxes and premiums Ltd.
Are you opening a limited liability company? Then information on tax payments that await you in 2019 will not be superfluous.
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To make the business profitable, when opening a company, it is worth considering many nuances, the main of which is the issue of taxation.
Indeed, with proper calculation and timely fulfillment of its obligations to pay tax amounts, the organization will be able to function without problems.
What you need to know
We will figure out what fees and taxes the LLC should pay in 2019. But first, it’s worth figuring out what a legal entity is and how the registration of a company is.
Legal entity status
The concept of a legal entity is considered in. This is a company in whose ownership (in economic management, operational management) are separate property objects.
Such firms, on their own behalf, acquire and exercise property and non-property rights, bear a duty, and act as plaintiff or defendant in litigation.
All firms with the status of legal entity:
- must be registered with the authorized body of the Russian Federation;
- open an account with a banking institution;
- have a seal.
But such signs are also characteristic of individual entrepreneurs and company branches.
We list the features that distinguish a legal entity:
- unity in the organization, which reflects:
- The presence of a system of interconnection of the social plan when individuals unite.
- There is an internal structural and functional differentiation.
- There is a definite goal of discovery and work.
- a legal entity has independent property separate from a third party.
- there are substantive signs that determine the ability to independently fulfill obligations, bear responsibility.
The purpose of creating a legal entity:
- Separate a certain property mass and include it in the 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 follow this procedure:
- create what is the main document, without which it is quite difficult to realize a business.
- call the founders for a meeting to approve the business plan. Here it will be:
- The decision to create.
- Make a reservation the purpose of the company.
- The charter of the company is approved.
- Compiled.
- Distribution of shares of the founders.
- The authorized capital has been approved.
- A collegial or sole body (director) was selected.
- register an LLC.
To register with authorized entities, the following must be submitted:
- (2 copies).
- Decisions on opening an LLC or a protocol drawn up at a constituent assembly.
- Statements that have regulated.
- on the transfer of the amount of state duty, which is 4 thousand rubles.
It is better not to use standard forms of the Charter, since the document should be adapted for each company.
It examines the powers of the director, especially the implementation of the general meeting of the founders.
We list which items can be considered in the Charter:
- About the establishment of LLC.
- On 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 stipulated.
- The issue of signing a contract is being considered.
- 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 registration authority shall issue:
- certificate of state registration of legal entities;
- document on registration with the Tax Inspectorate;
- charter, where the stamp of the tax service.
Then they order a seal, open a bank account and deposit funds of the authorized capital.
Documents are also submitted to such funds:
Normative base
When calculating taxes and paying them to the treasury, it is worthwhile to rely on the norms prescribed in the Tax Code. For example, the transfer of a single tax in the simplified tax system is carried out in accordance with, and in the case of the unified social tax - etc.
The payment is regulated. With regard to certain taxes, it is worth following the laws that were approved by the authorities of the entities.
The liability for tax evasion by legal entities is referred to in.
Taxes and obligatory payments of LLC in 2019
The type of tax to be paid and its amount will be determined depending on the taxation system used, which the organization will prefer.
But there are taxes that will be paid by all companies, regardless of the applicable regime. This is water tax, payments for vehicles, land taxes, etc.
In order to figure out how much taxes the LLC pays, we will make the following table.
Tax system | Paid Tax |
A single tax in the amount of 6 from income or 15% of profit reduced by expenses, unless otherwise specified in the laws of the subjects. PIT (for workers) - 13% for residents, 30% - for non-residents. Insurance transfers to the PFR, FSS, MHIF |
|
A single tax that is calculated taking into account the physical indicator, ratios and basic profitability. Amounts for insurance. Personnel Income Tax |
|
VAT at rates of 18, 10 and 0%. Income tax: to the federal budget - 2%, of subjects - 18%. On property at a rate of 2.2% of the value of the object. Personal income tax. Amounts for insurance in the PFR - 22%, the Health Insurance Fund - 5.1%, in the Social Insurance Fund - 2.9% |
|
Single agricultural tax. Insurance premiums are paid on a common basis. |
How to calculate the amount payable for LLC?
The tax base, interest rates and the amount of tax deduction will depend on the choice of the tax system. How to calculate tax amounts?
For example, when using the simplified tax system, you can choose one of the objects - “Revenues” or “Revenues reduced by the amount of expenses”.
It depends on the object which formula will be used in determining the size of the payment.
If your calculations have shown that expenses are expected to be less than 60%, then it’s more advisable to select “Income”.
It will be necessary to calculate as follows:
If it is assumed that the costs will be significant and you opt for the simplified tax system "Revenues minus costs", then the formula will be as follows:
Consider, for example, the calculation of tax with the simplified tax system 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 tax on the simplified tax system, you can deduct them from the tax:
The final figure is 39,240. This is the amount of the single tax that is payable.
If we subtract all payments and costs, we get the net profit of the company, from which dividends are paid to the founders.
The most difficult thing is to calculate the amount of tax when working on the traditional taxation system.
You need to hire a good accountant and have software, as you need to calculate the amount of property tax, value added, and profit.
When calculating the single tax on imputed income, it is also worth relying on a special procedure prescribed in (coefficients are set), (rates), etc.
The amount is determined not from the profit received, but from the one that is supposed to be received (imputed income).
The formula used in calculating the tax payment at the impute:
If the company’s activity was unprofitable for six months, then the tax amount is 0. The advance payment paid will be credited to the final tax.
For this reason, at the end of the tax period, an amount may be formed that should be reduced.
Such a difference can:
be used to pay arrears of other payments;
be credited against a future payment under the USCH;
be returned to the current account payer.
Payment details
Unlike individuals, calculation by organizations with limited liability is carried out independently.
The accountant must determine the amount of tax and prepare reports that are submitted to the authorized body. Based on the declaration, a transfer will be made.
Taxes are paid within the time periods provided for by legislative acts. If the payment amount is not paid on time, the payer will have to pay a fine and a penalty.
Companies most often pay taxes using the Bank-Client system (cashless payments), but you should deal with such a program.
Work without VAT
Many people think that working without VAT is much more profitable than with VAT, because there is no need:
- to pay tax;
- keep records of tax registers;
- prepare reports.
But in both situations, one can highlight the advantages and disadvantages.
Advantages of working with VAT:
- The buyer can accept the VAT for the purchased goods deductible. But the bottom line is that the tax that was paid to suppliers is refunded. If there is no VAT, tax cannot be refunded, but it has not been paid to suppliers either. So, the positive side can be noted when the tax-free cost of suppliers' products that work with VAT is less than the cost of goods of a person working with this type of tax.
- When working with VAT, a company is more likely to conclude a deal with serious counterparties, who often act as VAT payers.
Disadvantage:
- The tax is difficult to calculate, which makes accounting and tax accounting more difficult.
- Simplified companies with the Income object do not pay VAT, and therefore, buying products from a seller who is a VAT payer will be unprofitable. It does not work to deduct the tax, which is included in the price of the goods. Organizations on the STS “income minus expenses” will not lose anything, since they can deduct expenses when calculating tax.
- Few VAT payers will want to work with you. You risk losing a potential partner.
How to avoid taxes?
Are there any ways to pay less taxes? What to do so that actions are not regarded as illegal?
Ways to reduce amounts
Let’s figure out what are the ways to minimize significant taxes.
In case of an urgent injection 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 - money can be allocated from net income, for which taxes have already been paid. The method is not highly efficient.
Profit is calculated as the difference between income and expenses. So, one of the ways to minimize the amount of tax is to reduce profits or increase expenses.
The first option is most often implemented with violations of the law:
- firms do not capitalize revenue;
- do not take into account the goods sold, etc.
You can increase costs legally. To do this, transform capital costs into current.
There are works (when remodeling the premises) that have common characteristics with reconstruction or repair.
Video: what taxes do foreign citizens pay?
In this case, the costs will be compared with the expenses of the current period, which will entail a decrease in taxable profit.
There is also such an option - if you ordered an analysis from a marketing company, write “provision of marketing services” when compiling.
In this case, you can add costs to current and reduce the tax base.
But such methods can be used in an ambiguous situation, and not with the aim of forging documentation.
It is profitable to develop a business in an offshore zone where there is no need to pay regular taxes.
Only the annual fee, which has a regulated amount, is listed. Value added tax is quite difficult to reduce.
But it is worth knowing that not all products are subject to VAT. There are goods for which you can use the reduced rate of 10%.
More details can be found in. You cannot deduct tax from borrowed money.
Companies that are exempt from this obligation in accordance with are not paying VAT.
To get this opportunity, it is worth sending the necessary documents to the tax authority. If the amount of revenue is exceeded, then the right to use the privilege is lost.
To reduce the property tax, you can use the following methods:
- Reduce the cost and number of property objects that are on the balance sheet of the company.
- Take advantage of the benefits provided by law.
- Conclude. For example, an LLC sells goods, and a contract was concluded with a supplier. Since the owner of the product is not a commission agent, the average annual value of the property can be reduced.
Sales tax is levied only if payment is made in cash. If you use non-cash payment, you will not have to pay tax.
For example, open a cash desk in trading floors to conduct transactions from friendly banks. The purchase process will not be complicated, but you can save 5% of the price of products.
You can also draw up a contract under which the seller buys some product for the company. Revenue will be a reward 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 being prepared; directors are hard to find. Companies that use the services of such an organization may be liable when “one-day” documentation is revealed during the audit. Have to pay a fine, penalty and arrears |
“Disabled and outsourced” | The company hires people with disabilities, so it may not pay VAT, use insurance benefits. There are few such workers and their earnings are small. For disabled people, work is carried out by the main staff, which is being re-qualified as outsourcing entrepreneurs |
Bill method | Instead of paying when investing, developers are proposing a bill to a controlled company. So the organization evades taxes and disappears, and investors accept bills of exchange for costs in order to reduce the taxable base |
Emerging issues
Consider some of the nuances that may come up when conducting activities. What causes difficulties for the LLC management?
Is it possible to withdraw money from an LLC without taxes?
The costs of the enterprise must be documented, there must be a specific basis for the conclusion.
So, despite the fact that you are the owner, you simply do not have the right to take money ().
You can withdraw money:
It will not be necessary 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% for individuals.
If you write off part of the money in costs, you will have to prepare documentation that will confirm all operations ().
You can save on transfers to social funds:
- if the CEO officially takes a vacation that is not paid;
- if the CEO will be issued at 0.1 rates.
You can live with dividends (taxed at a rate of 13%) and not pay contributions, as you do not receive a salary.
Responsibility of founders for non-payment
Responsibility for non-payment of taxes lies with the leader 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 perpetrator for a period of 1-3 years;
- in the performance of forced labor up to 2 years;
- inability to hold a position or conduct a certain type of activity for 3 years;
- in arrest up to 6 months;
- in serving a sentence in a place of imprisonment of 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 sale, repair at their own expense, lease of fixed assets are taxed with value added tax.
The tax on fixed assets that were bought can be deductible if the following conditions are met:
- the main asset was purchased for business activities, which falls under VAT;
- OS are used;
- on the OS that purchased, compiled.
Those fixed assets that were received free of charge, 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 affiliate?
The company to which the enterprise has joined is the sole assignee 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 of payments.
It follows that the obligation to pay taxes is not lost even after the decision on reorganization by merger is made until the firm 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.
Operations on transferring the property of an enterprise to assignees are not considered a sale, which means that it is not subject to VAT (,).
If the 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 the periods when the reorganization is carried out.
The expenses of the affiliated enterprises will reduce the profit, which is taxed by the income tax of the successor, if they were not taken into account by the company when drawing up the tax base.
Taxation of joint stock companies
(in questions and answers)
A.F. Moiseenko
tax Advisor, Rank II
T.N. Tretyakova,
tax Advisor, Rank I
1. What organizations are joint stock companies?
According to Art. 66 of the Civil Code of the Russian Federation, business companies are created in the form of joint-stock companies, limited liability companies or with additional liability.
Joint-stock company, as follows from Art. 2 of the Federal Law of 26.12.95 N 208-ФЗ "On Joint-Stock Companies", a commercial organization is recognized whose authorized capital 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 nominal value of the shares of the company acquired by the shareholders. The authorized capital of a company may be increased by increasing the nominal value of shares or by placing additional shares in the manner specified in Art. 28 of the above Federal Law.
According to the Chart of Accounts for Accounting of the Financial and Economic Activities of Enterprises and the Instructions for its Application, approved by Order of the Ministry of Finance of Russia dated 12.28.94 N 173, an increase in the authorized capital can be carried out at the expense of the funds recorded on account 87 “Additional paid-in capital”, with reflection in accounting on the debit of this account in correspondence with the credit of account 85 "Authorized capital".
2. What is the procedure for taxation of 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-ФЗ "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 at the expense of company funds specially designed for this purpose.
In accordance with Art. 43 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) any income on shares (shares) owned by a shareholder (participant) received by a shareholder (participant) from an organization when distributing profit remaining after tax (including in the form of interest on preferred shares).
In accordance with paragraph 2.9 of the instructions of the State Tax Service of Russia dated 10.08.95 N 37 "On the Procedure for Calculation and Payment of the Profit Tax of Enterprises and Organizations to the Budget" (hereinafter referred to as Instruction N 37), subject to amendments and additions, for gross tax purposes profit is reduced by the amount of income in the form of dividends received on shares owned by the enterprise-shareholder and certifying the right of the owner of these securities to participate in the distribution of profit of the issuing company, and in accordance with paragraph 6.2 of this regulatory act, taxes from the indicated odov levied at the source of payment of such income at a rate of 15%.
If dividends on preferred shares are paid as a result of the distribution of profit remaining after taxation, the tax on these incomes at a rate of 15%.
If dividends on preferred shares are paid from other sources, holders of preferred shares have no reason to reduce, in accordance with paragraph 2.9 of Instruction No. 37 of the tax base for income tax on the amount of dividends received on preferred shares.
3. What is meant by market price when selling products for export?
When determining the tax base for income tax should be guided by paragraph 5 of Art. 2 of the Law of the Russian Federation of 27.12.91 N 2116-1 "On tax on profits of enterprises and organizations" (hereinafter - the Law of the Russian Federation N 2116-1) and paragraph 2.5 of Instructions N 37, in accordance with which the market price is adopted for tax purposes for similar products (work, services), existing at the time of sale.
When selling products for export, the market price should be understood as the price of similar products in the relevant international markets or the average price of similar products according to customs statistics.
When considering the taxation of oil sales on the foreign market, it should be assumed that if the prevailing world market prices (on the foreign market) for these or similar products are lower than the actual cost of these products, the actual selling price is taken for tax purposes.
Starting January 1, 1999, Art. 40 of the first part of the Tax Code of the Russian Federation, enforced by the Federal Law of July 31, 98 N 147-ФЗ "On the enforcement of part one of the Tax Code of the Russian Federation" (taking into account paragraph 33 of the Federal Law of 09.07.99 N 154-ФЗ "On the changes and amendments to the first part of the Tax Code of the Russian Federation ").
4. Are joint-stock companies of the agricultural sector taking into account losses resulting from the drought?
In accordance with paragraph 8 of Art. 2 of the Law of the Russian Federation N 2116-1 and paragraph 2.9 of Instructions N 37, subject to amendments and additions, in 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 products produced and processed at this enterprise products of own production, with the exception of the profit of agricultural enterprises of industrial type.
In this case, losses from the sale of manufactured agricultural products, including auxiliary farming, 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 paragraph 15 of the Regulation on the composition of the costs of production and sale of products (works, services), included in the cost of production (works, services), and on the procedure for the formation of financial results taken into account when taxing profits, approved by the Government of the Russian Federation of 05.08 .92 N 552, costs of production that did not produce products (costs of lost crops), losses from natural disasters, uncompensated losses from natural disasters, the amount of compensation received from insurance organizations are reflected in the articles "Other other non-operating expenses "and" Other non-operating income "of the Profit and Loss Statement (Form No. 2) shall be charged to Profit and Loss Account 80 and form the financial result taken into account when taxing profit.
5. What are the interest rates on bank loans for tax purposes? Is it possible to take into account the interest on a bill used to purchase materials?
According to the letter of the Ministry of Finance of Russia dated 12.06.97 N 01-10 / 04-2291, as well as in accordance with the Regulation on the composition of costs, with amendments and additions, the cost of production (work, services) includes the cost of paying interest on bank loans received, taken for the acquisition of material assets, goods, covering the cost of labor and other costs associated with the production of products (performance of work, provision of services).
It is not allowed to attribute to the cost of production (works, services) the cost of interest on loans issued for the enterprise (organization) to make long-term financial investments (acquisition of fixed assets, intangible and other non-current assets). The cost of paying interest on such loans shall be attributed to the profit remaining at the disposal of the enterprise (organization).
In view of the foregoing, the bill received is not a bank loan and payment of interest for the use of the bill does not apply to the cost of production (work, services), as also evidenced by the response of the Tax Policy Department of the Ministry of Finance of Russia of 04.04.99 No. 04-02-06.
6. Who is the payer of taxes of structural units of joint-stock companies?
In accordance with the Law of the Russian Federation N 2116-1, subject to changes and additions, income tax payers 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 there are such on actual activities, settlements on them are carried out in accordance with Federal Law of 25.04.95 N 64-ФЗ "On Amendments and Additions to the Law Russian Federation “On the tax on profits of enterprises and organizations” ".
The aforementioned Law establishes that for enterprises that include geographically separate structural units that do not have a separate balance and settlement (current, correspondent) account, income tax in the part attributable to the budgets of the constituent entities of the Russian Federation is credited to the budgets of the constituent entities Of the Russian Federation at the location of these structural units based on the share of profits attributable to these structural units, determined in proportion to their rare headcount (wage fund) and the cost of fixed assets in the manner established by these enterprises and structural divisions. Income tax is calculated separately for organizations (without structural units) and for each structural unit separately in accordance with income tax rates applicable in the territories where these organizations and structural units are located.
Since structural divisions are not independent payers of income tax, an organization should be registered with the tax authority at the location of the structural division, which is charged with the obligation to transfer tax to the appropriate budgets at the location of the structural division.
When making settlements with relevant budgets, 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-ФЗ).
7. How is the profit share of structural units determined?
According to the letter of the State Tax Service of Russia dated 04.08.95 N NP-4-01 / 46н, the share of profits attributable to structural divisions of organizations and for which tax is calculated to be credited to the revenue part 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 specific weight of the average number of employees (wage fund) and the specific weight of the cost of fixed assets of these structural divisions.
At the same time, when determining the indicators of average values \u200b\u200bof specific gravity, one should strictly follow the above letter, that is, average values \u200b\u200bshould be calculated in percent, rounded up to no more than two decimal places, as reported by the Specialized State Tax Inspectorate for Work with the Largest Taxpayers in Moscow in 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, as amended. In determining the taxable profits 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 laws of other states is included in the payment of income tax in the Russian Federation. At the same time, the amount of the credited amount cannot exceed the amount of income tax payable in the Russian Federation on profit (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 enterprise-shareholder and certifying the right of the owner of these securities to participate in the distribution of profit of the issuing company.
Moreover, dividends may be received from the issuing company, which is both a resident and non-resident of the Russian Federation.
9. Are the amounts of value added tax on values \u200b\u200bentered in the authorized capital taken into account?
In accordance with paragraph 2 of Art. 7 of the Law of the Russian Federation dated 06.12.91 N 1992-1 "On Value Added Tax", with subsequent amendments and additions, the amount of tax paid to suppliers for tangible resources (work, services), including fixed assets and intangible assets, as well as for goods are reimbursed (set off) from the budget only when they are used in production or during sale.
If the goods for which the VAT refund (deduction) is made from the budget 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 Calculation and Payment of Value Added Tax", subject to changes and additions, VAT amounts are subject to recovery to the budget.
If the property brought in the established manner in the authorized capital of the company being established (including a subsidiary) was refunded (deducted) of VAT, these amounts should also be restored to the budget.
Income tax is one of the first taxes in the global financial system. It exists in all states. In Russia, it is paid by all legal entities (organizations) regardless of jurisdiction (Article 246 and Article 247 of the Tax Code). Let's see how LLC income tax is applied in 2017.
Profit is not income
Familiarity with the details of the application of this tax levy will begin with what it is charged on. For many businessmen, profit is associated with income, and this is fundamentally wrong. Income is all the money that came to 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 calculated exactly on the last value. In this case, profit can be generated from sales and non-sales revenue:
- Sales revenue is the funds received from the sale of goods (including those produced by the organization) or the provision of services. Costs that are realizable are described in article 318 of the Tax Code.
- Non-operating revenue - all other income received from the activities of the company. Costs are also determined by these two groups. Costs not related to the implementation are regulated by Art. 265 of the Tax Code of the Russian Federation.
- Cash desk method. All income and expenses are recorded and recorded at the time of receipt of funds at the cash desk or bank account and payment of current costs.
- Accrual. Revenues and expenses are recorded in a specific reporting period.
The formula for determining the payment is quite simple: the fiscal payment rate (20%) x revenue - costs.
How to pay and report
Taxation of profits of the company is in advance. The relevant contributions must be paid to the budget once a month or three months (quarter). Their calculation is based on the following scheme: payment amount \u003d amount accrued for the month or quarter - contributions already paid from the beginning of the year. Advances must be paid by the 28th day of the month following the reporting period. The final payment is paid no later than January 28 of the following year.
Income tax requires the submission to the tax of relevant reporting securities - declarations. Its sample and the procedure for filling out are published on the official portal of the Federal Tax Service. When to submit this document depends on how often you make advance payments. If you choose 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 day after the end of the three-month reporting period. The annual final document must be submitted before March 28 of next year.
If you choose 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 in calculating the income and expenses of the organization, care must be taken. 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 faces 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 on state registration is made. The statutory documentation is compulsory that will regulate the further work of such an organization (can be downloaded on the Internet or obtained from lawyers). After this, the package of documents is transferred to the state registrar, which reviews them within 5 business days, after which it makes an entry in the register. If the need arises in the process of work, the document in the new edition should be submitted for certification to the tax authority. In the process of registration of the company, the founders must choose the mode in accordance with which taxes will be paid: UTII, OSNO, USN or USHN.
UTII
Starting in 2013, limited liability companies may voluntarily apply the UTII tax regime. The Tax Code of the Russian Federation contains a list of business areas to which the imputation can be applied. In parallel, this taxation system can be combined with the simplified tax system and the basic taxation system.
Federal law defines the size of UTII. LLCs must apply a 15% rate to the amount of imputed income. Legal entities should calculate tax liabilities according to the formula: (Basic return * Physical indicator * K1 * K2) * 15% \u003d UTII, where
- K1 - deflator coefficient (in 2017 \u003d 1,798);
- K2 - coefficient (corrective), which is established by municipal authorities
Starting in 2015, local authorities have the right to independently determine the amount of UTII, which can fluctuate in the range of 7.50% -15.00%. The type of activity carried out, as well as the category of taxpayer, depends on the rate. The transition to this tax regime is carried out after the submission of the relevant application.
BASIC
Limited liability companies that have chosen the general tax regime are required to maintain accounting records in accordance with the approved standards, as well as 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;
- payroll taxes;
- customs duties;
- water, land and transport taxes, etc.
Tip: if the legal entity does not know, it should contact the Federal Tax Service at the place of registration and get advice. You can also take advantage of teaching aids and current regulatory legal acts.
The income tax rate is 20%, but in some regions of the Russian Federation it can be reduced. The tax is charged on net income and is paid once a quarter until the 28th. For VAT, rates of 0%, 10% and 18% are applied. The property tax rate cannot exceed 2.20%, its size varies depending on the region in which the LLC carries out commercial activities.
An LLC operating on the general taxation system must withhold and transfer to the budget personal income tax from the salary of employees. His rate today is set at 13%. Also, wages are paid to the Pension Fund, the Social Insurance Fund and other extrabudgetary funds.
STS
Limited liability company can be selected. In this case, the company will be able to optimize the costs associated with taxes and fees. LLC on the USN are exempt from property tax, VAT and income tax.
The rate on the simplified tax system is set for each company, depending on the form of taxation it has chosen. For example, 6% is charged on the total revenue of the reporting period. The 15% rate is applied when an organization uses the difference between expenses and revenue as a tax base. For certain types of activities, the simplified tax rate may be reduced to 5%.
note: if the LLC will use the STS rate of 6%, then he will be able to reduce the assessed tax on contributions made for full-time employees.
Unified agricultural tax
If a limited liability company carries out activities in the field of agriculture, then it may choose the tax regime of the Unified Social Tax. It applies a rate of 6%. LLCs are exempted from the obligation to pay income tax and property tax, as well as VAT.
To find out how much taxes an LLC must pay, its manager needs to study the Tax Code of the Russian Federation. The amount of tax burden will directly depend on what tax regime the company uses. It is worth noting that large organizations that cooperate with VAT payers are forced to use a common taxation system, as otherwise they will lose counterparties. Small companies that seek to optimize their costs make the decision to use STS or.
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Each tax regime that can be applied to a limited liability company has its own advantages and disadvantages. In order not to make a mistake when choosing it, the founders should carefully study the federal legislation, taking into account all the amendments made to it. They can get any advice from the Federal Tax Service, located at the place of their state registration.
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A limited liability company is the second most common way to register a form of ownership of an enterprise for a small business. In fact, LLC taxes are identical to fees from private entrepreneurs. Therefore, the answer to the question of what taxes the LLC pays directly depends on the fiscal scheme chosen by the legal entity: OSNO, USN, USHN or UTII. The order of payments and the mechanism for calculating them are different in each case. We will examine in more detail all the nuances of deductions that the company makes to the budget, depending on the tax regime in 2017.
Basic and complex
The main fiscal regime is “turned on” for companies automatically if, after registration, the owner has not taken the initiative to switch to simple taxation schemes. OSNO is rightfully considered the most complex and involves a significant load: the company is obliged to pay three types of fees, separately reporting for each of them.
Under OSNO, an enterprise is required to pay three types of fees, separately reporting for each of them.
The tax is paid quarterly by the 25th day of the next month, and the tax return is submitted five days earlier.
The list of fees from the “exchange managers” is supplemented by property tax. Companies on UTII, as well as on the simplified tax system, transfer fiscal payments for real estate assets that are valued at the cadastral value.
Selkhoznalog - this is a fiscal regime that was designed to create preferential conditions for agricultural producers. Minimum reporting documents and rates really reduce the administrative and financial burden on the enterprise.
Agricultural tax is calculated at a rate of 6 percent of net profit and is paid on an advance basis. The advance payment must be paid within 25 days after the end of six months. The Declaration on Unified Agricultural Taxes is submitted until March 31 of next year. The final payment must be made at the same time.
We have listed the main taxes that the LLC pays while in a particular fiscal regime. You can easily find detailed information about the calculations, application, and forms of declarations for each fiscal collection in the materials “Thirst for Business” devoted to each topic.