Business taxation: features, modes, forms

Each person who plans to open his own business must solve many significant issues. These include the choice of the direction of work, the preparation of a business plan, finding funds to invest in a business, as well as the choice of a tax system. Every business owner must pay taxes to the budget. Taxation of business allows the state to receive a significant amount of funds. The types of taxes paid by companies and entrepreneurs are numerous, so it is important to understand all tax systems in advance in order to choose the most suitable regime.

Types of systems

Initially, you should understand what tax regimes are available in the Russian Federation. They are presented in several forms, and each has its own nuances and features.

Business taxation systems in the Russian Federation are presented in the forms:

• BASIC. Such a system is standardly assigned to each company or entrepreneur after registration. It is considered the most complex and specific. It requires you to pay a large number of taxes, which include VAT, income tax and property. Additionally, water or mineral extraction taxes may apply. Pay companies and individual transport fees. To work in this mode, you need to hire an accountant who will deal with the calculation of fees and the preparation of declarations and reports.
• STS This simplified system is considered the most common among many Russian entrepreneurs. The object of taxation in business is income or profit from work. Therefore, this mode is presented in two versions. This system has many advantages, as it is easy to calculate, and you also need to submit a simple declaration to the Federal Tax Service every year. Often, entrepreneurs at the beginning of work are independently engaged in accounting, which saves money on the wages of an accountant.
• UTII. Imputed income can be used exclusively for a limited number of areas of work. Features of taxation of entrepreneurial activities under this regime are that the amount of the fee is determined depending on various physical indicators. These include the size of the trading floor, the number of seats on the bus or other parameters. In addition, basic profitability is taken into account. It is determined for each type of activity separately, and can also vary significantly in different regions. Take advantage of this tax regime for entrepreneurial activity is possible only in some cities of the country.
• Unified agricultural tax. Such a regime can be applied exclusively by companies and entrepreneurs operating in the field of agriculture. It is considered simple to calculate. It is also not required to prepare many different reports. The rate is low, so using a tax is really beneficial. But it is used by a small number of highly specialized organizations.
• PSN. Patents are considered unusual tax regimes. They are used only by entrepreneurs working in standard and simple fields of activity. Such taxation of individuals engaged in entrepreneurial activity is considered simple and profitable. A patent is acquired for a period of from one month to a year. During this time, entrepreneurs are not required to visit the Federal Tax Service or submit any documents and reports to this institution. Therefore, such a simplified mode is often selected IP. The disadvantage is that it is impossible to reduce the cost of a patent for the transferred contributions to the PF or other funds.

Thus, taxation of individual entrepreneurial activity or companies can be made on the basis of different systems and forms. The choice of a specific mode depends on the direction of work, as well as on which particular target audience the business is oriented. If you need to regularly cooperate with other companies that pay VAT, you will have to choose exclusively OSNO.

OSNO Features

The standard is a general taxation system. It is assigned to each company or entrepreneur immediately after registration. Therefore, if there is a need to work under a different regime, then it is required to submit a notification to the Federal Tax Service within a month after registration.

The taxation of entrepreneurial activity under the DOSA is considered quite complicated. This is due to the fact that when using this mode, an entrepreneur or company needs to pay a really large number of different taxes and fees. Exemption from payment of various payments can be obtained only when choosing a preferential direction of work.

OSNO for SP

The taxation of individual entrepreneurial activity under the OSNO implies the need to pay IP different types of taxes:

• VAT, and in some situations, the transfer of this fee is considered necessary by the entrepreneur, for example, if he works with a large number of companies that return VAT;
• excise taxes paid in the manufacture or sale of alcohol or tobacco products, automobiles or combustible materials;
• PIT, calculated depending on the income received by the entrepreneur, which is recorded in the financial statements;
• contributions for themselves and all officially employed employees in the PF, FSS and MHIF;
• mineral extraction tax, if in the course of business an entrepreneur uses various subsoil resources to obtain certain materials;
• water collection is levied if it becomes necessary to use a large amount of water resources for conducting activities;
• customs duties if it is planned to transport goods across the border of the Russian Federation;
• fee for the use of objects of the animal world;
• gambling tax, if the entrepreneur’s work is related to this area of ​​activity;
• transport tax paid by IE in the same way as private individuals, therefore it is the employees of the Federal Tax Service that are responsible for calculating this fee, after which the entrepreneur receives only a receipt;
• land tax is calculated if the entrepreneur has certain land plots owned;
• property tax is calculated and paid in the same way as all other individuals with different values, officially registered on them.

Most of the above fees are calculated and transferred only if there is an appropriate object of taxation, for example, a car, land, non-residential or residential premises or other elements. Usually, when using the system of taxation of entrepreneurial activity, OSNO, entrepreneurs pay VAT, personal income tax and property tax.

Companies operating on the OSNA pay the same taxes, but instead of personal income tax they calculate income tax. To determine it, the company’s accountant must correctly maintain various specific and complex statements presented by the balance sheet and the income statement.

Features of calculation and payment of VAT

The rate for this tax is 18%. It is calculated from the value added of the goods. For certain goods, which are food or items intended for children, a reduced rate of 10% is established.

For goods sent for export, a zero rate is set at all.

How is personal income tax calculated?

It is charged on the basic basis only with SP. When choosing such a taxation system used in business, refuse to pay personal income tax will not work.

To calculate this fee, you need to calculate 13% of the income received. Under certain conditions, the interest rate may increase to 35%, for example, if an entrepreneur wins a prize whose value exceeds 4 thousand rubles.

OSNO for companies

The general system of taxation of entrepreneurial activity can be applied not only to entrepreneurs, but also to different companies. It is considered the most common among LLCs or other companies. This is due to the fact that VAT is applied, which can be returned from the tax office.

If a company uses this regime, then it becomes necessary to calculate and transfer a large number of various contributions, which include:

• Income tax. It requires you to make advance payments monthly. For this, funds are transferred until the 28th day of the next month. Additionally, quarterly advance payments can be used, made before the 28th day of the month following the end of the quarter. At the end of the year, tax is paid until March 28 of the following year.
• VAT. This type of tax is mandatory for the general business taxation system. It is charged both from entrepreneurs and company owners. It requires payment of contributions by the 20th day of the month following the end of the reporting period.
• Insurance premiums. They are also paid by firms and entrepreneurs. In the FSS, TFOMS and FFOMS funds are transferred monthly until the 15th day of the next month. At the end of the year, the final payment is calculated and paid until April 15 of the following year.
• Excise taxes. They should be calculated and transferred if the company’s work involves the import of goods into the country. They are paid in equal installments until the 25th day of the next month.
• Personal income tax. It is paid for all hired specialists arranged officially in the company. Its size depends on the actual income of each employee. The taxation of income from business involves the collection of corporate income tax, so the head of the company must appoint a certain position and set a salary, which will be levied on additional personal income tax.

Thus, if companies choose OSNO for work, then they should initially hire an experienced accountant, since only he can figure out what taxes and when to transfer. We should not forget about reporting, since in addition we have to transfer different types of documentation to the Federal Tax Service every month, quarter and year. Reports must be correctly filled out, therefore taxation of entrepreneurial activity in the Russian Federation is considered a rather complicated process. But often the choice falls only on the OSNO, as companies need to work with other organizations that apply VAT during their activities.

USN characteristics

A simplified system of taxation of entrepreneurial activity can be used by both entrepreneurs and various companies. It is considered quite easy to use, so often novice entrepreneurs often cope with the calculations and filling out the declaration on their own.

This tax regime is special, with entrepreneurs and firms themselves deciding whether to use it. To switch to this mode of taxation of entrepreneurial activity, it is necessary to take into account some conditions:

• the number of employees arranged officially in an organization or at an individual entrepreneur may not exceed 100 people;
• for the 9 months preceding the submission of the application for the transition to the simplified tax system, it is not allowed that income from work exceed 112.5 million rubles, which is indicated in Art. 248 Tax Code;
• the value of assets owned by the company should not exceed 150 million rubles.

Only under such conditions is it possible to apply a similar regime. Using a simplified system of taxation of entrepreneurial activity allows businessmen to replace many fees with a single tax and one declaration, which is submitted once a year. It is not required to calculate and pay VAT, personal income tax or other types of taxes.

An exception is property tax, which is also calculated and paid by entrepreneurs or companies if they own any assets that are valued based on cadastral value.

When choosing a simplified tax system, each entrepreneur can decide independently what kind of tax rate will be charged:

• 6% is charged on all income received by the company or individual entrepreneur during the year;
• 15% is calculated solely from net profit, for which it will first have to be determined by subtracting from the income all officially confirmed expenses of the enterprise.

At the regional level, the authorities of various cities have the opportunity to slightly reduce the above rates. Therefore, often such a system of taxation of business entities is really beneficial. But it can be used exclusively by those entrepreneurs who meet certain requirements.

Individual entrepreneurs and firms that have chosen a simplified tax system must take into account some requirements:

• payments according to the selected mode are made on a quarterly basis, and at the end of the year, a final settlement is required;
• it is necessary to follow the basic requirements for the process of conducting cash transactions;
• statistical reporting should be provided annually, and it is not allowed that the number of employees in the company for one year of work exceeds 100;
• obligatory for all employed workers and the owner of the business insurance premiums should be transferred;
• the employer under such conditions acts as the tax agent of all employees, therefore it is he who is obliged to calculate and transfer personal income tax from the salary of hired specialists.

You can switch to this mode immediately after registering a business or from the beginning of a new year.

Pros and Cons of USN

Quite often, a simplified system of taxation of business entities is chosen. It is considered attractive both for entrepreneurs and for owners of fairly large companies. The positive parameters of the use of the simplified tax system include:

• firms have to pay only one tax, which significantly reduces the tax burden on entrepreneurs;
• only one declaration is submitted to the Federal Tax Service once a year, therefore, accounting is considered simplified, which allows the entrepreneur to independently prepare all the documentation;
• there is no need for accounting;
• The amount of tax depends entirely on the profit made.

But the use of simplified mode has some significant disadvantages. These include:

• the right to work on this system may be lost at any time, therefore, it will be necessary to switch to OSNO;
• companies often have to lose important counterparties and even customers who need a VAT refund;
• if the rate of 15% of the profit is chosen, then you will have to devote a lot of time to collecting documentation confirming business expenses in an official way, and it will not be possible to use some expenses in the process of calculating the tax base, which will lead to an increased tax amount;
• the company cannot open different divisions or work on certain types of activities.

Therefore, before choosing this mode, all its characteristics should be carefully evaluated.

UTII features

Each individual entrepreneur, when choosing a taxation system in the field of entrepreneurial activity, can work on UTII if they choose activities that are suitable for this regime. Work on this system is allowed only in some regions of the country, so you first need to make sure that this mode is allowed in a particular city.

When using this form of taxation of the income of individuals from entrepreneurial activity, special physical indicators are taken into account, as well as the basic profitability determined for each sphere separately by the authorities. The main parameters for using this mode:

• the fee does not change over time, so the payment does not depend on the profit received by the entrepreneur;
• only entrepreneurs can use this mode, so companies will not be able to work on this system;
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When using the unified social tax tax, it is not necessary to calculate and list other types of taxes. When determining the tax base, it is required to deduct expenses from income, after which the resulting value is multiplied by 6%.

The USCH is considered a profitable regime, but for its application it is required that the taxpayer be a producer or seller of agricultural products, and the share of its sale in the total income should not be less than 70%. To switch to this mode, you need to send a notification within a month after registration or until December 31 of the next year.

It is allowed to combine the unified agricultural tax with other taxation regimes. This mode is considered beneficial to direct producers of agricultural products, but the transition to it is voluntary, therefore it is allowed to work in other areas in this area of ​​activity.

Conclusion

Thus, taxes and taxation of entrepreneurial activity is a significant moment for every beginner or long-working entrepreneur. It is required to correctly choose the regime on the basis of which taxes will be paid to the budget. For this, the chosen direction of work, the ability to use simplified systems, as well as the desires of the entrepreneur himself are taken into account.

In most cases, it is required to work under a general regime in order to be able to cooperate with other companies that pay VAT. This mode is considered the most difficult, so you need to hire an accountant. In other situations, simplified modes, which do not require a lot of fees and prepare a large number of different reports, are ideal.