When opening an IP or any company, each entrepreneur is faced with a difficult choice. He must decide which regime he will use to calculate taxes. After registration, a common taxation system is established, which is complex and unusual. On it you have to pay and calculate a lot of fees. But at the same time it has some advantages. It is considered indispensable if the companies that work with VAT are the main target audience of the selected business.
Mode concept
This system is basic, therefore there are no restrictions or concessions established for entrepreneurs making a decision to switch to this mode. Taxpayers have to report to the Federal Tax Service on various types of taxes. In addition, you will have to transfer insurance premiums to different funds for yourself and all employed workers.
The general taxation system of individual entrepreneurs or different companies can be used. For such taxpayers, only some of the taxes levied are different.
OSNO Nuances
The amount of taxes paid depends on the direction of work. For each fee, you will have to draw up relevant reports and declarations, so immediately after the start of work, you should take care of the official design of a professional accountant. Be sure to keep accounting.
There are no restrictions when choosing this mode for enterprises or individual businessmen. You can employ any number of hired specialists, expand your business, increase production, increase profits or change the direction of your work.
How to go?
Switching to OSNO is considered the easiest. This is due to the fact that initially, after registration, all firms and entrepreneurs by default should report on this particular regime. If initially the individual entrepreneur or the company works on other systems, then the transition to the general taxation system involves the transfer to the Federal Tax Service of the corresponding notice. This can be done only at the beginning of the year, so the document is submitted until January 15 of the next year.
If, after registration, any actions by the entrepreneur are not performed, then he continues to work on the OSNO.
The notification of the transition to OSNO is presented simply by a statement, on the basis of which the individual entrepreneur or company is deregistered as a payer of another tax regime, for example, USN, UTII, PSN or YESH. After the approval of this statement, there is an automatic transition to OSNO.
Also, the transition to a common taxation system is made if, in the process, the company ceases to comply with the requirements of the previously selected taxation regime. If you lose your right to work on a simplified system, you must contact the Federal Tax Service with the appropriate notice. This must be done within 15 days after the loss of this right. If this action is not performed, the transition will still be carried out, but at the same time, the entrepreneur may be held administratively liable.
Mode Benefits
The use of OSNO has both pluses and minuses. Before choosing a specific regime, any entrepreneur must evaluate all the positive and negative parameters of the decision made. The applied general taxation system has the following advantages:
- if a company or individual entrepreneur pays VAT, they become more attractive for cooperation for various large counterparties who also transfer this tax to the Federal Tax Service, since under such conditions it is possible to reduce payments to the budget;
- there are no restrictions on the transition to this mode, so companies can employ any number of employees, grow their business, and work in any legal direction;
- It is allowed to combine OCHA with other simplified regimes in order to optimize taxation.
Due to the above advantages, it is often relevant to use OSNO.
System flaws
But there are some disadvantages of the OSNO. These include the need to pay numerous fees.
It is required to compile and submit to the Federal Tax Service a lot of reports and documents, so you can not do without the skills of a professional accountant.
When is it advisable to use the mode?
The general tax system of taxation is considered optimal for use in situations:
- a company or individual entrepreneur cannot meet the requirements of simplified systems;
- it is required to work with VAT, and otherwise large and necessary counterparties refuse to cooperate;
- the activity of the enterprise is preferential, therefore, you can take advantage of significant concessions from the state in calculating income tax;
- an entrepreneur can independently prepare reports and keep records due to the availability of relevant skills and experience, therefore, the choice of such a regime is relevant.
Therefore, this system is often chosen due to many advantages and unique opportunities that entrepreneurs and companies can use.
What taxes are required?
Most often, the choice is between the general taxation system and the simplified tax system. OSNO can be used by both IP and companies. When using this mode, you have to face the need to calculate and pay a lot of fees. According to the general taxation system, taxes are listed:
- Personal income tax or income tax. If the system is chosen by the entrepreneur, he pays personal income tax on income received in the amount of 13%. The basis for the calculation is all the income received by the entrepreneur, and also the personal income of the individual entrepreneur and all funds paid to employees are taken into account. If the company selects the regime, then with the basic tax liability it is required to calculate income tax. To do this, the profit itself is initially calculated, for which purpose all business expenses are deducted from the income. The total rate is 20%.
- VAT. This tax is considered the most important when choosing this mode. For general cases, its rate is 18%, but when selling food or items intended for children, the rate is reduced to 10%. The tax base is represented by the value of goods or services.
- Property tax. It is used if entrepreneurs use various assets registered in the property in the process of work. For them, it is required to determine the cadastral price, of which 2.2% is charged annually. Additionally, it is required to submit a declaration to the Federal Tax Service every year.
- Land collection. It is used exclusively in the presence of land plots. The amount of the fee depends on the decision of the regional authorities, but the rate varies from 0.3 to 1.5 percent.
- Transport tax. It is applied at registration in the property of cars. The size of the payment depends entirely on the capacity of the existing machine. A fee is paid annually, moreover, for FE, the calculation is carried out by employees of the Federal Tax Service, but companies are required to independently carry out all the necessary calculations.
Additionally, it is necessary to list insurance premiums for the entrepreneur himself and all employed workers. Other taxes may be imposed, which depend on the chosen line of business. This includes a mining tax, water tax, and excise taxes or payments for the use of wildlife.
Often, work on the general taxation system is required. VAT is the most important tax, as some large companies prefer to cooperate exclusively with contractors who pay this fee. Only under such conditions can you apply to the Federal Tax Service for a refund of the fee.
Nuances and rules for calculating and paying personal income tax
This tax is required to pay for themselves only to individual entrepreneurs. Additionally, it is listed for all officially employed workers. For this, 13% of the income received is determined. Under such conditions, companies and individual entrepreneurs act as tax agents, so they must independently calculate this fee for their employees.
All receipts of money from which personal income tax is levied are transferred to Art. 208 Tax Code. This type of fee is not levied on travel, accountable money or material assistance. For Russian citizens, a rate of 13% is used, and in other cases it is 30%.
The tax is paid quarterly until the 15th day of the month following the quarter. It is allowed to pay the full amount at the end of the period, so advance payments are not required. No interest is charged for the absence of advances.
VAT calculation rules
When using the general taxation system, taxpayers need to pay VAT. It is represented by an indirect fee levied on the basis of the established margin on the goods sold.
VAT may be:
- domestic when goods are sold in Russia;
- imported, charged on goods imported into the country.
To determine the tax base, the full or partial cost of goods is taken into account. Several bets can be used:
- 0% in case of export of goods;
- 10% for the sale of food, children's goods, books or medicines;
- 18% is applied in other situations.
If the income from the entrepreneur’s activities for 3 months is more than 2 million rubles, then a special application may be submitted on the basis of which the individual entrepreneur is exempted from having to pay this fee.
It is required to transfer funds quarterly until the 25th day of the next month.
Reporting
Every entrepreneur making a decision on the application of OSNO should take into account the need to submit many different documents to the Federal Tax Service. According to the general taxation system, reports may differ for individual entrepreneurs and firms:
- VAT returns are submitted electronically quarterly by the 25th day of the following month;
- a personal income tax return is submitted annually before April 30, and in the form of 4-personal income tax the document is submitted to the Federal Tax Service within 5 days after making the first profit;
- additionally, an IP is required to conduct KUDIR;
- it is necessary to submit annual reports on insurance premiums for yourself and employees;
- a book of purchases and sales is used, which is used to calculate VAT;
- OSNO companies submit annual income tax returns by March 28 of next year.
Due to the need to compile and submit to the Federal Tax Service numerous documents, this tax regime is considered complex and specific.
Conclusion
The general taxation system for LLCs and entrepreneurs is often considered a relevant and profitable choice. When choosing such a regime, the need to pay a large number of taxes, as well as often submit various reports and declarations to the Federal Tax Service, is taken into account. Therefore, you need to have specific knowledge or skills, and if the entrepreneur does not have it, then from the very beginning you will have to hire a full-time accountant.