What taxes does the LLC pay in general?
1. VAT.
The tax period is a quarter.
The deadline for transferring tax and filing a declaration is no later than the 20th day of the month that comes after the end of the quarter.
This tax is calculated as follows: from the amount of outgoing VAT (for issued invoices), the input VAT (for received invoices) is deducted. All incoming documents should be reflected in the purchase book, and outgoing - in the sales book. In order to avoid problems with the tax authorities, the taxpayer must have documentary evidence of his expenses. VAT on received invoices can reduce the tax base both in the quarter corresponding to the date of issue of documents and in subsequent periods. You can’t accept VAT deduction in advance. If the tax amount obtained as a result of the calculations is positive, it must be transferred to the budget; if it is negative, the tax is subject to reimbursement from the budget, which will reduce payments for the next quarter by an appropriate amount. It should be noted that each enterprise should get acquainted with the safe share of deductions, the value of which is determined for each region. This information is available on all popular accounting resources.
2. Income tax.
The tax period is one year.
The deadline for transferring tax and filing a declaration is no later than March 28 of the year that begins after the end of the tax period.
Reporting periods - 3, 6, 9 months.
The term for the transfer of advances and the submission of settlements is no later than the 28th day of the month that comes after the end of the reporting period.
For organizations whose sales revenue based on the results of four quarters is no more than 10 million rubles for each quarter, a special monthly procedure for paying advances is provided (Article 286 of the Tax Code). To calculate the tax base, it is necessary to reduce income without VAT by the amount of expenses without VAT. At the same time, cost accounting should be carried out in accordance with the Tax Code of the Russian Federation, which provides for many nuances and restrictions for various types of costs. The tax rate is 20%.
3. Property tax.
The tax period is one year.
The deadline for transferring tax and filing a declaration is no later than March 30 of the year that begins after the end of the tax period.
Reporting periods - 3, 6, 9 months.
The term for transferring advances and submitting settlements is no later than the 30th day of the month that comes after the end of the reporting period.
Payers of this tax are LLCs, which take into account any assets on their balance sheets. The tax base is recognized as their average annual value, which is calculated by a special formula. The tax rate is determined at the regional level and cannot exceed 2.2%.
What taxes does LLC pay in simplified mode?
The tax system of the simplified tax system involves the payment of a single tax that replaces VAT, as well as taxes on profits and property.
The tax period is one year.
The deadline for transferring tax and filing a declaration is no later than March 31 of the year that begins after the end of the tax period.
Reporting periods - 3, 6, 9 months.
The term for transferring advances is no later than the 30th day of the month that comes after the end of the reporting period. Reporting to LLC does not provide for the submission of interim settlements.
There are two ways to calculate the tax base, one of which must be chosen by the taxpayer when switching to "simplification":
1. Income - expenses * 15%. The cost structure for the simplified tax system is determined by Art. 346.16 Tax Code. An important nuance is that when calculating the tax can be taken into account only actually paid costs. Also, the taxpayer is required to keep a book of income and expenses.
2. Income * 6%. Using this mode does not require cost accounting, which greatly facilitates the passage of inspections and bookkeeping.
What taxes does an LLC applying UTII pay?
UTII mode is mandatory for organizations engaged in certain types of activities: retail trade, consumer services, passenger transportation, rental property and some others. A single tax also excludes the payment of VAT, property taxes and profits.
The tax period is a quarter.
The tax transfer deadline is no later than the 25th day of the month that occurs after the end of the quarter.
The deadline for filing a declaration is no later than the 20th day of the month that occurs after the end of the quarter.
The calculation of UTII does not depend on the revenue and expenses of the LLC, it is based on indicators established by law. It should be noted that an organization conducting various types of activities can use UTII simultaneously with a common or simplified system.
Other payments to the budget.
What taxes does the LLC pay yet? The answer to this question also depends on the specifics of his work. An enterprise may be a payer of transport, water, land taxes, mineral extraction tax, excise taxes, and apply the unified agricultural tax regime. In addition, each employer must pay salary taxes: personal income tax and fees to extrabudgetary funds. A preliminary calculation of tax payments will allow the entrepreneur to evaluate the cost order and decide which tax system to choose for the LLC.