Accounting and tax accounting for mushroom growing osno. Growing mushrooms (oyster mushrooms) as a business
We will tell you how to take into account costs if you grow mushrooms yourself or buy from the population. Consider how to reflect the processing of mushrooms. Let’s look at practical examples of accounting in mushroom production.
Accounting for mushroom production: costs
In mushroom production, there are main and by-products. The main ones include the mushrooms themselves. The company takes into account the costs of them under the articles:
- planting material;
- mineral and organic fertilizers;
- plant protection products;
- fuel;
- energy;
- work and services;
- salary;
- deductions for social services;
- depreciation and repair of fixed assets;
- taxes
- others;
- overhead and general expenses.
Also, the main products include canned mushrooms.
The cost is made up of the costs of:
- mushrooms that are used as raw materials;
- processing.
A by-product of mushroom production is mycelium. It is valued at the normative value or at the price of a possible sale. Use as a full-fledged organic fertilizer.
How to account for the costs of growing and processing
The costs of growing mushrooms are collected on the sub-account “Crop production” of account 20. Finished products are written off to account 43. Let us consider the accounting in mushroom production using an example.
Example 1
In 2016, the economy spent 771,680 rubles. for growing champignons. The result was 112 c of mushrooms. The cost of by-products is 14,000 rubles.
The accountant made the postings:DEBIT 20 sub-account "Crop production" CREDIT 02, 10, 23, 25, 26, 69, 70
- 771 680 rub. - wrote off the costs of growing champignons;
- 757 680 rub. (771 680 - 14 000) - mushrooms were capitalized;DEBIT 43 CREDIT 20 sub-account "Crop production"
- 14 000 rub. - took into account by-products for sale.The cost of 1 quintal of champignons is 6765 rubles. ((771 680 rub. - 14 000 rub.) / 112 q).
How to continue to take into account the grown mushrooms? It depends on what the farm does with them. If it sells, then the accountant deducts the cost of production from account 43 to account 90. If it processes, then first the mushrooms are attributed from account 43 to account 10 as raw materials. After that, write off to the expenses on the sub-account "Industrial production" account 20.
Consider recycling in more detail. When a farm freezes or salts mushrooms, the costing unit is a centner. When spins into cans - a thousand conditional cans. The capacity of each is 353.4 cubic meters. see. For simplicity, this number is rounded to 353 cu. cm, and the net mass is taken 350 g.
Direct costs are included in the cost of production, while indirect costs will have to be allocated. How to do this, I will show an example.
Example 2
The farm raised champignons. Costs amounted to 757,680 rubles. After processing received 5000 kg of frozen mushrooms, 5000 kg of salted and 3420 srvc. b.
Direct costs:
- for frozen mushrooms - 383,000 rubles .;
- salted - 395,000 rubles;
- canned mushrooms - 217 600 rubles.
Indirect costs (depreciation, maintenance of premises, etc.) - 366,400 rubles.
The market value of 1 kg of frozen mushrooms - 125 rubles., Salted - 150 rubles., And 1 srvc. b. - 225 rubles. Total 500 rub. (125 + 150 + 225).
The distribution coefficients will be:
- for frozen mushrooms - 0.25 (125 rubles: 500 rubles);
- salted - 0.3 (150 rubles: 500 rubles);
- canned food - 0.45 (225 rubles: 500 rubles).
Indirect costs are as follows:
- for frozen mushrooms - 91,600 rubles. (366 400 rub. X 0.25);
- salted - 109 920 rubles. (366,400 rub. X 0,3);
- canned food - 164 880 rubles. (366,400 rubles x 0.45).
As a result, the cost of production:
- 1 kg of frozen mushrooms - 94.92 rubles. ((383 000 rub. + 91 600 rub.): 5000 kg);
- 1 kg of salted mushrooms - 100.98 rubles. ((395 000 rub. + 109 920 rub.) / 5000 kg);
- conv. banks - 111.84 rubles. ((217,600 rubles + 164,880 rubles): 3420 b.p.).
The accountant recorded:
DEBIT 10 sub-account "raw materials" analyst "mushrooms" CREDIT 43 sub-account "mushrooms"
- 757 680 rub. - accounted for mushrooms for processing;DEBIT 20 sub-account “Industrial production” CREDIT 10 sub-account “raw materials” analyst “mushrooms”
- 757 680 rub. - transferred the mushrooms to production;DEBIT 20 sub-account “Industrial production” CREDIT 02, 23, 25, 26, 69, 70
- 1 362 000 rub. (383 000 + 395 000 + 217 600 + 366 400) - collected costs;DEBIT 43 sub-account “frozen mushrooms” CREDIT 20 sub-account “Industrial production”
- 474,600 rubles. (383,000 + 91,600) - frozen mushrooms were added;DEBIT 43 sub-account “salted mushrooms” CREDIT 20 sub-account “Industrial production”
- 504 920 rubles. (395 000 + 109 920) - salted mushrooms were reflected;DEBIT 43 sub-account “canned mushrooms” CREDIT 20 sub-account “Industrial production”
- 382,480 rubles. (217 600 + 164 880) - took into account mushroom canned food.
Accounting for mushroom production, if you buy mushrooms from the population
Workers who have approved the order for the enterprise have the right to buy mushrooms from the population. The company concludes a liability agreement with them. The accountant gives advance payments to such employees.
When purchasing, the accountant takes the passport details, address of residence from the mushroom seller. He enters this information into the procurement act (approved for catering operations). The act is executed in two copies. One for the farm, the second for the seller.
The accountant relates the purchased mushrooms to inventories (). The company has the right to include shipping costs in the actual cost of production. Provided that such an option was prescribed in the accounting policy.
Example 3
The employee was given a report of 30,000 rubles to buy forest mushrooms from the population. After some time, the employee submitted an advance report of 29,400 rubles. Attached to it was a purchase certificate for 27,000 rubles, an invoice for the delivery of products to the warehouse, receipts for refueling a car for the delivery of mushrooms for 2,400 rubles.
The accountant made the postings:
DEBIT 71 LOAN 50
- 30 000 rub. - issued money for the report;DEBIT 10 sub-account "raw materials" analyst "mushrooms" CREDIT 76
- 27 000 rub. - accounted for mushrooms;DEBIT 76 LOAN 71
- 27 000 rub. - closed settlements with sellers of mushrooms;DEBIT 23 LOAN 71
- 2400 rub. - reflected fuel;DEBIT 10 sub-account “raw materials” analyst “mushrooms” CREDIT 23
- 2400 rub. - included transportation costs in the price of mushrooms;DEBIT 50 LOAN 71
- 600 rubles. (30,000 - 27,000 - 2,400) - accepted the balance of the reporting amount from the employee.
How to confirm the costs
The cost of growing mushrooms is confirmed by the primary:
- record sheet of labor and work performed ();
- act on the use of mineral, organic and bacterial fertilizers ();
- act of seed and planting stock consumption ().
The collected mushrooms are reflected in the diary (). The foreman fixes the weight and quality of mushrooms, the place and area of \u200b\u200bcleaning. At the end of each day, the document is handed over to the accounting department.
05 May
Hello! In this article we will talk about taxation and reporting in peasant farms (peasant farms).
Today you will learn:
- What tax systems are available for peasant farms;
- What reporting peasant farms give for their members and for employees.
What is peasant farm
Peasant farming - a commercial organization that is engaged in the production, sale and processing of agricultural products or provides services in this field (the latter came into force in 2017).
The activities of the peasant farms are regulated by the Federal Law No. 74 "On Peasant Farm".
By default, in the system of taxation of taxes, pension and insurance contributions, peasant farms operate at the IP level - that is,.
KFH taxation types
Among farms, agricultural tax, which was actually introduced specifically for peasant farms, is most often applied. Nevertheless, both organizations and individual entrepreneurs in the field of agriculture are available and.
Unified agricultural tax
The peculiarity of the single agricultural tax is the strict requirements for accounting and benefits provided specifically for peasant farms.
However, farms do not apply it by default immediately after registration, but must submit an application to the Federal Tax Service Inspectorate about their intention to use the Unified Social Tax. You can do this within a month after registration in the tax office, to immediately begin your work at the Unified Social Tax Administration, or until December 31 to start applying the regime from January 1 of the next year.
The tax rate for the USCH is 6% of net profit (income minus expenses). Based on the decision of local authorities, the percentage is sometimes reduced to 4%.
The right to use the Unified Industrial Taxes is right:
- Agricultural producers, organizations that process and sell it. Moreover, the income from the sale of products of own farm production should be more than 70% of the total.
- Agricultural consumer cooperatives, in which more than 70% of the income comes from the sale of products produced by members of the cooperative.
- Individual entrepreneurs and fishery enterprises with an average annual number of employees less than 300, with income from the sale of catch in relation to total revenue of more than 70%.
- Organizations providing agricultural services.
In order to switch to the Unified Agricultural tax, an enterprise must produce or sell agricultural products. For example, it is unacceptable to deal only with its processing.
It is imperative for all entrepreneurs who have chosen the Unified Social-Economic Tax Office to lead. Since 2017, it no longer needs to be certified by the Federal Tax Service, which also applies to peasant farms at the Unified Agricultural Taxes.
Tax reporting is submitted in the form of annually, until March 31 of next year. Advance payment under the USCH is made until July 25, and the full payment of tax until March 31 of the next calendar year.
The deadline for submitting reports to the tax office is January 30 of the year following the reporting year, in the form of Calculation of insurance premiums. The second section is filled.
Other features of the USCH:
- Write-off of fixed assets upon putting them into circulation;
- Inclusion of advance payments in income;
- Exemption from, and.
STS
To use the simplified tax system “Revenues” or “Revenues minus expenses”, you must file a tax application. It’s better to do it right away when registering a company.
Peasant farms with minimal expenses prefer the “income” system (6%), and farms that have a significant share of expenses and are able to confirm them choose the “income minus expenses” system (profit is taxed at 15%).
Regional authorities can reduce the rate by 1% on “revenues” and up to 5% on “revenues minus expenses”.
Accounting of peasant farms at the simplified tax system is also simplified. The farm must maintain and submit it to the tax service upon request.
Peasant farms for OSNO pay:
- Property tax;
- Land tax;
- Transport tax;
- Personal income tax (withheld from the salary of all employees);
Reporting to state funds
For members of the peasant farm, fixed insurance rates apply, independent of and relevant to the individual entrepreneur.
The head of the farm, in which there are no employees, is obliged to submit to the tax inspectorate every January 30 the calculation of insurance premiums for himself and for members of the peasant farm, filling out the 2nd section. The report is allowed to submit both in paper and in electronic format.
Insurance premiums must be paid before the end of the calendar year. This can be done in one payment or quarterly.
PIT withheld from the salary of employees must be paid to the state no later than the day following the date of issue to the employee.
The Pension Fund quarterly, until mid-February, May, August and November, surrenders Calculation of insurance premiums. Until the 15th day of each month, information about the insured persons is provided ().
A form is submitted to the Social Insurance Fund, it must be submitted by the twentieth of January, April, July and October, if in paper form and by 25 in electronic format. Once a year, until April 15, LLCs must confirm to the FSS their main type of activity.
Contributions to the FIU and the FSS for employees are made until the 15th day of the following month.
Organization of accounting
In accordance with Appendix No. 1 to the Methodological Recommendations for Accounting of Production Costs and Calculation of the Cost of Products (Works, Services) in Agricultural Organizations (hereinafter referred to as the Methodical Recommendations), mushroom cultivation belongs to such a section of plant growing as greenhouse growing.
The objects of accounting for production costs in this case are champignon mushrooms, the objects of costing are mushrooms and mycelium of champignons, and 1 centner is taken as a unit of calculating the cost of production.
EXPENDITURES
When calculating the cost of mushrooms - as, in fact, when calculating the cost of other crop products - costs are classified according to the following items:
- material resources used in production (planting stock - mycelium; manure, chicken droppings, straw for preparation of the substrate; auxiliary materials, etc.);
- remuneration of workers engaged in mushroom cultivation;
- deductions for social needs;
- maintenance of fixed assets (depreciation of mushrooms and other fixed assets used in the cultivation of mushrooms, the cost of their repair, etc.);
- work and services of auxiliary production;
- taxes, fees and other payments;
- other costs (including the natural decline of mushrooms);
- overhead costs;
- general running costs.
FEATURES OF CALCULATION OF COST
When calculating the cost of mushrooms, one important feature should be taken into account: after harvesting the mushrooms, the substrates can be used as a full-fledged organic fertilizer in open and protected ground, and after growing oyster mushrooms - in the form of additives to the diet of young cattle, pigs and poultry.
Therefore, in paragraph 8.12 of the Methodological recommendations for planning, accounting and calculating the cost of production (work, services) in agriculture (approved by the Ministry of Agriculture of the Russian Federation on July 4, 1996 No. P-4-24 / 2068, they are not valid at the moment), the following was provided.
When calculating the cost of 1 centner of champignons, all costs, minus the cost of the spent substrate (based on the standard costs for its cleaning and removal), are attributed to the mass of products.
The current Methodological Recommendations do not contain clear instructions on the methodology for calculating the cost of mushrooms. Therefore, according to the author, it’s advisable to use the approach used earlier. Namely:
- assess the cost of the spent substrate at the standard costs for its cleaning and removal;
- come this substrate (write off its cost to increase costs for those types of crop production and animal husbandry in which this substrate is used) and, accordingly, reduce the amount of costs for growing mushrooms by the cost of the substrate.
ACCOUNT RECORDS
Direct costs for growing mushrooms are taken into account on account 20 (sub-account "Crop Production"), a separate analytical account is opened for the sub-account to account for costs and form the cost of mushrooms.
All actually incurred expenses for mushroom cultivation are reflected in the debit of this account - from the credit of accounts 10 “Materials”, 70 “Settlements with personnel for remuneration”, 69 “Calculations for social insurance and security”, 02 “Depreciation of fixed assets” and others. The cost of work and services performed by the auxiliary production forces is debited to the cost of mushrooms from the credit of account 23 “Auxiliary production”, general production and general business expenses - from the loan of the same account 25 and 26, respectively (after the distribution of expenses for each month).
The posting of finished products (grown champignons) is reflected by writing from the credit of account 20 to the debit of account 43 of the sub-account “Crop production”, to which an analytical account is also opened for accounting for mushrooms.
During the year, the products come in the estimate at the normative and forecasted cost, and at the end of the year they bring it to the actual cost.
The procedure for the recognition of costs in tax accounting
In tax accounting, the concept of "cost" does not appear at all. However, this does not mean that the accountant does not have to keep track of expenses and evaluate work in progress and unsold products in order to correctly form the base for income tax.
According to articles 318 and 319 of the Tax Code of the Russian Federation, each organization has the right to independently prescribe in its accounting policy which expenses it will consider direct and which are indirect. At the same time, indirect costs will be fully written off to reduce taxable profit at the end of each reporting period, but direct costs will have to be distributed between the “work in progress", unsold products and products sold, and only the last part of the costs will reduce the tax base of the current period.
Each taxpayer establishes the procedure for such distribution of direct costs for work in progress and for products manufactured in the current month independently. But you need to apply it for at least two years.
If the agricultural enterprise applies the unified social tax, accounting for expenses is even easier - after all, with this special regime, income and expenses are recognized on a cash basis, that is, after the actual payment. Therefore, the main thing is that the costs are included in the closed list of expenses that are recognized under the Unified Social Tax according to the rules set forth in paragraph 2 of Article 346.5 of the Tax Code of the Russian Federation.
Tags:
In Germany, as of 2010, 53% of all agricultural producers were merged into Machine and Tractor Societies (MTO) and more than 42% of farmland was processed by MTO members. At the end of June 2014, a similar program began its work in Russia - at the same time in the Moscow, Ryazan and Volgograd regions. How do MTOs work in Europe and how relevant is the introduction of organizations of this kind in Russia? The head of the program for supporting small businesses and cooperatives & ...
To grow mushrooms at home, you need a little: a smart business plan, small investments and a suitable room. Biznes.ru compiled detailed instructions for creating a mushroom business from scratch with calculations and recommendations.
Mushroom Growing as a Small Business: An Overview
A business project for growing mushrooms can be attributed to low-cost startups. In case of failure, the business can easily be rolled up without significant losses and it is also easy to scale if the business starts to make a profit.
The business plan should focus on the prospects for mushroom production in Russia, so for starters a little information about the state of affairs in the industry. Even 2 years ago, only imported cultivated mushrooms were present on the market. The turning point came in 2017, when against the background of sanctions and the growth of domestic production, domestic enterprises delivered 30 thousand tons with imports of 26.7.
Experts say that Russian farms are capable of producing about 4.5 times more products, but everything, of course, will depend on demand and incomes of the population.
As in any business, there is a risk of competition with large mushroom growing complexes. But small businesses have their advantages. The creation of a large enterprise with an output of 5 thousand tons per year requires more than 2 billion rubles of investment, therefore, not every region is provided with industrial production of mushrooms. Basically, only the Central and Volga Federal Districts can boast of this. The second problem of a large mushroom agro-complex is the lack of compost required for cultivation: only one-seventh of the required quantity is prepared in the country, and the purchase of an imported one almost doubles the cost of production.
Due to these difficulties in implementing large-scale projects, growing mushrooms at home has good chances to occupy niches in cities with weak provision from large or medium-sized enterprises.
For more business ideas with minimal investment in 2019, see the article Business. RU
Mushrooms as a business: equipment, taxes, production and sales plan
Of the difficulties of the mushroom business, it is worth noting the mandatory observance of agricultural techniques and maintaining the parameters of temperature and humidity. In addition, a novice entrepreneur may have difficulty finding stable sales channels.
The advantages for a small mushroom growing business include small starting and running costs, lack of licensing and other control and regulatory acts. A positive feature is that production does not depend on the season. Demand is subject to slight seasonality, as it decreases for a short time in the natural mushroom period.
Registration and taxes
Usually, for the mushroom growing business, they choose such legal form as IP. If the entrepreneur has at his disposal start-up capital, which allows him to open a medium-sized enterprise, we recommend registering LLC immediately: this will facilitate obtaining a loan for business development and will allow you to rely on subsidies from the state.
The procedure for opening an IP and LLC is traditional, as the OKVED code indicates "Growing mushrooms and mycelium (mycelium)" 12/01/31. You can open an IP yourself or using the free help of outsourced specialists. The latter is the most convenient and profitable option: you do not have to waste time preparing documents and going to the tax office, the accounting guru will do everything for you.
For the premises it is necessary to obtain the conclusion of the SES and fire service. After receiving the products, it will also be necessary to issue a certificate of conformity: it is issued by the SES, the cost is 2-5 thousand rubles.
Free registration of IP or LLC is possible in the service Glavbuh Assistant
The optimal method of taxation for this type of activity would be a single agricultural tax (CST). When using it, you can only pay 6% of the difference between income and expenses, while with STS, the entrepreneur pays 15%. The USCH has 2 more features: entrepreneurs who have an agrarian component of the business of at least 70% have the right to it, and tax reporting is submitted once every six months.
Technology
The simplest project of such a business is the artisanal cultivation of mushrooms in plastic bags filled with compost - straw mixed with humus, sawdust, fallen leaves, oilseed waste. Purchased mycelium is mixed with compost and, while maintaining the desired temperature, humidity, and then light, get a crop for 6-8 weeks. From one seeding of mycelium, 3 slices of mushrooms are obtained with an interval of 2 weeks.
If there is no money for automation, you can maintain the temperature and lighting manually, and control the humidity with watering. The disadvantage of this approach is that you will be forced to participate in the growing process, and interruptions in work can lead to the death of the crop. In addition, only small volumes can be manually controlled. The productivity of this approach is several tens of kilograms per month.
A more advanced mushroom cultivation plan involves the purchase of climate control equipment, lines for filling bags with a substrate, or finished substrate blocks. This significantly reduces the complexity and allows you to quickly process increased volumes.
Room and equipment
For the initial launch of a business project for growing mushrooms, a room without temperature differences, equipped with shelves or racks, is enough. It can be a garage, basement, utility building. The area does not matter and depends solely on the planned volumes.
Mushrooms are quite sensitive to environmental parameters, therefore, to simplify control over them, there is a sufficient amount of equipment: fog generators, compost and ambient air temperature control devices, CO2 content controllers, automated lighting devices.
Sales channels and profitability
Before developing a business plan for mushroom cultivation, specify whether there are large producers and suppliers of such products in your region. Find out who supplies mushrooms to large stores: the name of the producer with the address is always on the packaging label. If you succeed, find out the purchase prices in networks and from large buyers.
Possible volumes of sales channels should be "probed" before the start of work. These channels can be:
Internet sales;
Points in food markets;
Shops of ecological and dietary products;
Trading networks and offline grocery stores;
Catering facilities;
Packing and procurement (drying, canning);
Wholesale buyers (they have contracts with networks, but they do not grow products, but buy them from small producers).
The profitability of mushroom production is about 50%, and on average it can be expected that a kilogram of mushrooms grown will bring 100 rubles of net income.
Growing champignon and mushroom mushrooms as a business
Champignons and honey agarics are the most common types of mushroom cultures in Russia. Champignons today occupy 73% of the market for cultivated mushrooms, so for beginners it is better to choose traditional varieties. It is more likely that you will encounter a high level of competition, but marketing them is much easier.
Growing oyster mushrooms and other exotic mushrooms as a business
Oyster mushroom, and even more exotic species of mushrooms, such as shiitake, enoki and others, occupy a very small niche and the prospect of the business of growing these species is implicit. Although some experts point to the underestimation and, therefore, the promising potential of non-traditional species. This opinion is based on two premises. Firstly, activists of a healthy lifestyle promote ideas about their healing properties: antioxidant, anti-cancer, cleansing, etc. Secondly, these mushrooms are closer to forest ones: the average Russian consumes 4-8 kg of wild mushrooms per year, and this is an annual amount of up to 1 million tons.
At the same time, such mushrooms are not at all more difficult in terms of growing technology, but retain their presentation for longer. Given the less familiarity of Russians with these varieties, it is recommended that they be introduced into the business gradually after gaining experience and a sufficient pool of distribution channels.
Perhaps the most difficult tax regime, which involves the payment of the largest number of taxes and the maintenance of accounting and tax accounting, is the general taxation system (DOS). Organizations and individual entrepreneurs can conduct their activities in general mode. In this article we will talk about the features of OSNO, and what taxes are paid by those who choose this system.
BASIC - what is it?
In simple words, it is possible to characterize the OSNO as a tax regime under which organizations and individual entrepreneurs conduct activities that have not chosen any special regime (USN, UTII, UES, patent), or have lost their right to it. Applying OSNO, organizations pay income tax on their income, and IE pay personal income tax.
How to become an OSNO taxpayer
The general tax regime can be applied for a number of reasons, for example:
- the taxpayer cannot apply the “simplified tax”, UTII or other special tax regime, because it does not meet the necessary requirements for this;
- a tax special regime was applied, but the taxpayer exceeded the permissible limits or violated the requirements (for example, by the number of employees or income level), and as a result, automatically switched to DOS;
- the general taxation regime is beneficial for the organization because it conducts activities for which income tax benefits are provided (for example, it is a member of the Skolkovo center);
- it is advantageous for a company or individual entrepreneur to be a VAT payer, since most of the counterparties work on the OSNA and are interested in input tax.
The general tax system can be applied to all types of activities without restrictions on the number of employees, income, etc.
If the newly created taxpayer has not declared in the established manner about his transition to the special regime, then OGNO will be applied to his activity by default - there is no need to specially inform the IFTS. You can voluntarily switch to OSNO from special mode starting from the new year, having notified the tax deadline until January 15.
At the same time, the general form of taxation may be combined with some other tax regimes:
- a legal entity at OSNO has the right to combine it with UTII for certain types of activities,
- Individual entrepreneurs can combine OSNO with UTII and a patent for various types of entrepreneurship.
A prerequisite for combining is the separate accounting of income and expenses for each type of its activity. It is impossible to combine the OSNO with the “simplified system” and the unified agricultural tax (CES).
What taxes are paid under the basic tax liability
The General Tax System does not consider the Tax Code on its own, like other special regimes. The tax burden on the OSNO is the highest, because it includes not only income tax or personal income tax. This system implies a whole set of taxes, each of which has a separate chapter in the Tax Code of the Russian Federation.
Organizations and individual entrepreneurs applying OSNO will have to pay the following taxes:
- income tax - for organizations (Chapter 25 of the Tax Code of the Russian Federation),
- Personal income tax - for individual entrepreneurs (chapter 23 of the Tax Code of the Russian Federation),
- VAT (Chapter 21 of the Tax Code)
- corporate property tax (Chapter 30 of the Tax Code of the Russian Federation),
- property tax for individuals - for entrepreneurs (chapter 32 of the Tax Code).
Using special regimes, taxpayers are usually exempted from paying these taxes, but for the OSNO the Tax Code of the Russian Federation establishes their mandatory payment if there is an object of taxation. All other federal and local taxes (transport, land, water, excise taxes, fees, etc.) are also paid, if necessary.
In addition, as with any tax regime, organizations and individual employers are obligated to transfer personal income tax and insurance premiums from all income paid to their employees, and individual entrepreneurs also have fixed insurance premiums “for themselves”.
Reporting under the general taxation system
The general system involves a fairly large amount of tax reporting, as well as accounting.
Accounting reports on OSNO
The tax system assumes that small businesses can conduct simplified accounting and present simplified accounting, which includes only two forms: a balance sheet and a statement of financial performance. Non-small enterprises are required to maintain full accounting and submit a full set of reporting forms:
- balance sheet and report on financial results,
- statement of changes in equity
- cash flow statement
- explanations to the balance sheet and reports.
An individual entrepreneur on the general taxation system of the Tax Code of the Russian Federation allows not to bookkeeping, but only if the entrepreneur reflects all income and expenses in KUDIR (clause 2 of article 54 of the Tax Code of the Russian Federation). Maintaining KUDIR is necessary to determine the base for personal income tax.
Tax Returns under OAS
Organizations quarterly and according to the results of the reporting year submit a tax on income tax to the IFTS. The deadline for submission is the 28th day of the month following the reporting period, and the annual declaration is submitted until March 28. When making advance payments, reporting is submitted by the 28th day of each month.
SP, having received the first income under the general taxation regime, is obliged to submit 4-income tax return on expected income, and for the past tax period submits a 3-NDFL income statement. It is submitted annually until April 30.
- Service apartment - your own housing or someone else's living space?
- What you need to know for a novice accountant-calculator, or the specifics of accounting in the restaurant business!
- Closing a current account: the legal rights of the owner, as well as the reasons and procedure for carrying out the procedure The account is considered closed
- Your card is blocked: what to do if such a message arrives on your phone?