Every entrepreneur planning to start a business should be well versed in all taxation regimes. This is due to the fact that immediately from the beginning of work, he must choose a specific option for work. Each businessman and even the owner of the company can choose different taxation systems. Types are distinguished by paid taxes, the need for complex and numerous reporting, tax and reporting periods, as well as many other features. Before registering an IP or company, you need to understand all the modes well and decide on a specific option.
What systems exist?
Initially, you need to find out what types of tax regimes are available that can be applied by all IEs, but some regimes cannot be used by legal entities.
All available tax systems should be examined . Views have their own nuances:
- BASIC. Automatically assigned to each new entrepreneur or company. It is notable for the complexity of calculating numerous taxes. It is required to keep accounting, as well as submit numerous reports to the Federal Tax Service. It is usually chosen by individual entrepreneurs and companies that need to work with VAT.
- STS This simplified system is divided into two types. Considered beneficial for beginners. Only one tax must be paid on it, and also only once a year a declaration is submitted. Advance tax payments must be paid quarterly.
- UTII. Imputed income is calculated based on certain physical indicators. It does not change over time, therefore, its size is not affected by the size of the company's profit.
- Unified agricultural tax. It is used only by entrepreneurs working in the field of agriculture. It is considered easy to calculate and replaces many other taxes.
- PSN. A patent is granted for different periods of time. It is paid depending on the expected profitability of the activity. It is considered beneficial for specialists in various fields of work.
All types of taxation systems have numerous differences. They have both pluses and minuses, therefore, they take into account the chosen field of activity, estimated profitability, risks of losses and the ability to hire a professional accountant who would be involved in the preparation of various reports.
General taxation system
It is abbreviated as OSNO. When choosing this system, the following parameters are taken into account:
- optimally use this regime for companies and individual entrepreneurs who need VAT;
- automatically all new enterprises and individual entrepreneurs operate on this system, so if a notification is not received within 30 days after registration for the transition to another mode, then by the end of the year it will be necessary to report on the OSNA;
- at the start of work, the system is considered not too profitable;
- full accounting is required for companies, and IP must be formed KUDiR;
- In this mode, several taxes are paid, which include income tax (20% of profit is paid by companies and 13% of personal income tax is paid by individual entrepreneurs), property tax, if there is real estate on the balance sheet, VAT (18% of goods or services sold);
- it is advisable to use this mode if the suppliers also use OCO, so you can return the VAT;
- it is required from the very beginning of work to apply for the work of an experienced and qualified accountant, since in this mode it is necessary to generate numerous and complex reports.
If the entrepreneur at the initial stage of work does not have the means to fill out an accountant, then you will have to independently create reports and calculate taxes. To do this, you must have the appropriate knowledge and experience.
Simplified system
This option is chosen by many owners of small or medium-sized businesses. The convenience of this option is that you do not need to calculate and pay a lot of taxes, so you only need to calculate one fee. There are two types of simplified taxation system, which include:
- Revenues. In this case, companies determine all cash receipts for a specific period, represented by a quarter and a year. From a correctly defined tax base, 6% is calculated.
- Revenues minus expenses. With this option, it is required to determine net profit. To do this, it is necessary to deduct expenses from all receipts. In this case, only costs incurred by the company or individual entrepreneur in the process of carrying out entrepreneurial activity are taken into account. It is important that they be proven by official documents, otherwise they cannot be used to calculate the base. A certain indicator is charged 15%. This option is considered optimal if companies set a low margin.
The system of taxation in the form of a single tax is considered profitable, since the procedure for reporting is simplified significantly. It is necessary not only to pay one fee, but also to submit only one declaration annually.
Other features of USN
Additionally, you can reduce the tax base due to insurance premiums. If an individual entrepreneur does not have officially employed workers, then the base for all 100% of the paid contributions is reduced. If there are employees, the base is reduced by only 50%.
Any entrepreneur will be able to understand the rules for reporting on the simplified tax system. Payments are made quarterly in the form of advances, after which the final payment is made at the end of the year. The amount of tax depends entirely on the results of work.
When choosing this type of taxation system for individual entrepreneurs, it is taken into account that there cannot be a zero declaration, since if there is a loss, the minimum payment is still paid. If a system is used in which it is necessary to take into account costs, then you need to know how to properly attribute costs to the activities of the enterprise. All of them must be confirmed by different payment documents, checks, waybills, waybills or other official papers.
Rules for transition to the simplified tax system
If this tax system is selected , then you can switch to it in two different ways:
- immediately upon registration, a document is submitted (at the same time as the application for opening an IP or a company) stating that it is required to work under the simplified tax system, but additionally it sets out the chosen area of work that should be suitable for this mode, and only 30 days after official registration;
- Switching from another system is allowed only at the beginning of the year, but it is important to submit a notice before December 31.
Therefore, you need to think about the transition in advance.
What are the restrictions for switching to the simplified tax system?
When using this mode, some restrictions are taken into account:
- income per year should not exceed 150 million rubles .;
- the participation of other firms in the company should not exceed 25%;
- the value of assets cannot be more than 150 million rubles;
- companies or entrepreneurs are not allowed to employ more than 100 specialists.
The types of this taxation system are considered understandable for the application and calculation of tax, so this regime is often chosen.
Single tax on imputed tax
Abbreviated as UTII. Used only in certain limited areas of activity. In some regions, its use is completely prohibited, for example, in the capital, an entrepreneur cannot choose this mode.
It is important to know for what areas of work the imputed tax system can be used. Activities include:
- catering enterprises;
- the provision of veterinary services;
- the provision of domestic services;
- transportation of goods or passengers;
- rental of real estate, which may be commercial or non-commercial.
To switch to this mode, you must submit a notification within 5 days after the start of work. It is important to make sure of some parameters:
- in the region it is allowed to use the system
- the share of other organizations in the company does not exceed 25%;
- officially employed no more than 100 hired specialists.
Tax is paid and a declaration is submitted every quarter. The process of filling out the documentation is considered simple, so every entrepreneur will cope with it independently. It is not required to use the help of a professional accountant. You can even not use cash registers with cash payments. The tax base for insurance premiums is decreasing.
Patent system
It is considered a rather specific simplified mode. Often used by IPs, tutors and people renting out real estate, the patent tax system in 2018. The types of activities for which this regime is available are listed in Art. 346.43 Tax Code.
In its parameters, this mode is similar to UTII. The advantages include the parameters:
- no reporting required;
- You can buy a patent for a period of 1 month to 1 year;
- during the validity period of the document it is not required to visit the Federal Tax Service at all for any purpose;
- the cost of a patent is determined on the basis of basic profitability, but in fact, profits can be high with low payments under the tax regime;
- you only need to keep an income book.
By cons include the fact that you can not reduce the cost of the document for insurance premiums. It is important to understand when a patent tax system can be applied. Activities may be adjusted by local authorities.
You can use the regime if the number of employed workers does not exceed 15, and the income per year is less than 60 million rubles.
Unified agricultural tax
This agricultural tax applies only to those employed in agriculture. To do this, they can grow, process and market products.
The calculation involves a decrease in income for expenses incurred during the work. After that, 6% is charged from the received base. Such a tax is considered affordable and acceptable, but limited in use.
Conclusion
Thus, the types of taxes in tax systems are presented in a wide variety. Therefore, all novice entrepreneurs should be well versed in all the available modes in order to choose the best option for their work.
During the selection, taxes are taken into account, which have to be paid within the system, generated declarations and other features of the regime. This takes into account the restrictions regarding the use of a particular system.