Today we will study the types of taxation for legal entities and entrepreneurs. What are they like? And what is better to choose in this or that case? Each individual entrepreneur should know the pros and cons of existing tax payment systems. Otherwise, the business may burn out. All this and not only will be described later. In the end, everyone will understand how to choose a particular taxation system. It is not as difficult as it might seem at first glance.
Taxation is ...
First, we’ll figure out what we’ll have to deal with in principle. Taxation for individual entrepreneurs and LLCs is an extremely important component. This is a tax payment system. Thanks to it, income is declared and part of the profit is returned to the state.
According to the Tax Code of the Russian Federation (Article 17), tax payment systems determine:
- objects of taxation;
- tax base;
- the period for which you need to pay;
- tax rate;
- payment calculation procedure;
- terms and methods of transferring money;
- privileges and other features of taxes.
At the moment, a legal entity may face different types of taxation. Next, we will consider each possible option with pluses and minuses.
Types of systems
Let's start with a short list. It will help you understand from which in general you can choose the type of transfer of part of the profit for doing business.
Currently in Russia there are such types of taxation:
- BASIC;
- USN (simplified);
- UTII (imputation);
- Unified agricultural tax;
- PSN.
CES is almost never used in practice. Therefore, it should not be sharply focused. We will deal with other types of taxation and their characteristics. To understand all this is not difficult.
OSNO and business
The most common scenario is the use of a common taxation system. It is selected by default LLC or IP. The layout is not always profitable, especially at the very beginning of the business.
It provides for serious paperwork and very large taxes. Therefore, many entrepreneurs are often abandoning the OSNO. This option is suitable for some.
If you briefly describe the tax payment system, then in this case you will have to transfer funds for the property of the organization and for income. VAT also takes place. It is this component that allows you to choose or abandon the OSNO.
Cons of the overall system
The main types of taxation in Russia we have listed. Now it is worth considering each option in more detail.
At the moment, OSNO has such weaknesses:
- high taxes;
- variety of payments;
- serious tax reporting.
That's all. There are no more flaws.
It is worth paying attention to the fact that the LLC (company) under OSNO pays income tax of 20%, and IE - 13%. Quarterly reporting. And so it gives firms a lot of trouble.
Pros OSNO
Now about the positive aspects. They play an important role. Especially if a person does not know what type of tax payment to stop.
The general tax system in Russia today has the following advantages:
- applies everywhere and to any type of activity;
- You can not contact the Federal Tax Service in addition to her choice;
- allows you to reduce VAT on VAT, which is transferred to suppliers;
- the tax base is profit minus expenses;
- in some cases, personal income tax can be from 0 to 30%.
Nevertheless, this option is not always used. What type of taxation to choose in a particular case? To do this, pay attention to other suggestions. Only then will an entrepreneur be able to figure out how he is better off transferring taxes to the state treasury.
STS in Russia
The next tax payment system is the simplified tax system. It is called "simplified." It is this alignment that is used most often by entrepreneurs.
Already by the name of the system it is clear that this mode of tax payment implies a simplified procedure. It is so - paperwork is minimal with it, especially if a citizen works without employees.
USN has 2 varieties. More precisely, then:
- income - expenses;
- income.
Depending on the type chosen, the tax base will change. In the first case, it means net profit (after deducting expenses), in the second - all income received.
"Simplified" provides for the payment of personal income tax. They pay either from 5 to 15% (income - expenses), or from 0 to 6% (income). The exact amount of tax depends on the region in which the entrepreneur lives, as well as on the type of activity.
USN disadvantages
A few words about why individuals refuse to "simplified." Not everyone fits this alignment.
For example, due to such shortcomings:
- not all types of activities allow the use of STS;
- I have to additionally write an application for the transition to "simplification" ;
- the company can work no more than 100 people;
- per year you need to receive no more than 60 million rubles (from 2017 - 120 million) in order to be eligible for STS.
Accordingly, this type of taxation for entrepreneurs working for themselves without employees is quite common. But what are the advantages of this system?
USN advantages
Simplified is a favorite direction in which entrepreneurs work. Small companies, too, often dwell on this situation, but over time they have to abandon it because of the large staff and high profits.
The advantages of the simplified tax system include:
- minimal paperwork;
- low tax rates;
- the possibility of reducing taxes by the amount of contributions to the FIU;
- the right to choose a method of calculating the tax base.
In practice, if you can use the "simplification", citizens try to dwell on just such an option.
Reporting is annual (until May 31 for companies and until April 30 for private entrepreneurs), but personal income tax will have to be paid once a quarter. Additionally, you will have to keep a book of expenses and income.
The tax base is reduced due to the costs of maintaining the company, deductions for employees in the FIU (not more than 50% of transfers) and for themselves (100% of the amounts given to the Pension Fund).
UTII, or "imputation"
And there is such a thing as UTII. This is a single imputed tax. People call it "imputation".
UTII is a type of taxation that is not used in Moscow. But in other regions of the Russian Federation, you can actively work with him. It provides for the absence of any taxes depending on the income of the enterprise.
Types of taxation for LLC from all of the previously listed are not as interesting for businessmen as UTII. "Impregnation" is ideal for cafes, taxis and a number of other types of activities.
As in the case of the simplified tax system, UTII can be reduced by the amount of fixed deductions. Reporting and tax payment in this mode are quarterly. Taxes are paid depending on the potential profit of the individual entrepreneur or LLC. The corresponding estimated incomes are established by the state and depend on the region of registration, as well as on the activities of the enterprise.
About the disadvantages of UTII
What are the disadvantages of "imputation"? After all, all types of taxation have strengths and weaknesses. They must be remembered by every businessman.
Currently UTII has the following disadvantages:
- not applicable in all regions;
- can be used only for certain types of activities;
- in some cases, working with UTII is not entirely profitable;
- paperwork from quarter to quarter with taxes;
- you cannot work with UTII if the company has more than 100 subordinates.
In addition, as in the case of the simplified tax system, with the "imputation" of another company, the share in the business should not be more than 25%. Otherwise, the right to the considered type of tax payment is abolished.
About the advantages of UTII
Types of taxation for LLCs and for entrepreneurs necessarily include "imputation". This is not a bad option. Especially if the real profit of the company is greater than the state suggests.
The following strengths of the "imputation" can be noted:
- tax base does not depend on company income;
- no additional costs are required, except for fixed contributions to the FIU;
- it is possible to reduce taxes on contributions made to extrabudgetary funds;
- You can not use cash registers.
Important: the amount of tax is determined by 15% of the potential annual profit of the company.
PSN is ...
Not so long ago, patent taxation appeared in Russia. The types of activity in this case are also limited, as in the case of the STS or UTII. Nevertheless, PSN is actively used in practice. Especially if a person wants to open an IP and "see" how he will manage to conduct activities.
In general, PSN resembles a simplified tax system or "imputation", but with its pluses and minuses. For example, this option is available only to IP. And the amount of tax does not depend on the real profit of the entrepreneur.
Patent disadvantages
Now consider the disadvantages of this option. As already mentioned, PSN is available only to entrepreneurs. LLC will not be able to work with it under any circumstances.
Currently, the patent system has the following weaknesses:
- can be used for certain types of activities;
- not always beneficial;
- the company should not have more than 15 employees;
- taxes on mandatory contributions to the FIU cannot be reduced;
- annual profit cannot exceed more than 60,000,000 rubles;
- The cost of a patent is different in all regions of the Russian Federation.
Nevertheless, this arrangement seems to some very attractive. In order to determine the choice of a tax payment system, you need to evaluate all the pros and cons of each proposal. Only in this way will a person make the right decision.
Patent advantages
Types of taxation for LLC do not provide for PSN. But businessmen can face this alignment.
Patents are convenient. But why? It is customary to highlight the following positive aspects of the regime:
- there is no dependence of the tax amount on real profit;
- minimal paperwork;
- no need to use cash registers;
- You can buy a patent for a period of 1 to 12 months;
- taxes are paid either until the patent expires (if purchased for a period of up to six months), or 33% of the amount is transferred no more than 90 days after the acquisition, and the remainder is paid to the end of validity of the PSN at the IP;
- registration of several patents is allowed at once.
Accordingly, today, many entrepreneurs pay attention to PSN. In particular, if the given regime is applicable to this or that type of activity.
Unified agricultural tax
When switching to a new tax payment regime, a citizen needs to write an application within the prescribed time frame (usually from 10 to 30 days from the start of the tax period) and submit it to the Federal Tax Service. You will have to indicate the code of the type of taxation and the type of activity of the company. All this can be found in the tax service databases.
And what is the USCH? A tax that is only suitable for those who independently conduct agricultural activities. In real life, almost never occurs. Accordingly, we will not consider such a regime. It is enough to know what he is. It is better to specify more detailed information in Federal Tax Service.
Conclusion
We found out what types of taxation for individual entrepreneurs and companies exist in Russia. But what is better to dwell on?
Based on the foregoing, we can conclude that the USN, UTII and PSN are similar to each other. Therefore, they need to be compared for a specific type of activity in a particular region.
With confidence, we can only say that at first it is better not to agree to the OSNO. For inexperienced businessmen, this is a huge tax and reporting burden that can ruin the activity.