Currently, for each entrepreneur, the types of taxation for LLCs are a rather difficult issue. In this regard, the right choice should be made.
No matter how the entrepreneurs would not want to register with the tax service, however, they will have to do this and make monthly payments. You can’t do without it if you don’t want to be held accountable in accordance with applicable law.
One of the most profitable and popular today is the simplified taxation system for LLC (USN) - a set of measures that are chosen voluntarily and used at the same level with other peers. Although this system implies a different procedure for calculating payments and maintaining reports, it has been chosen by many entrepreneurs, as it is beneficial when compared with the classical system, which provides for the general taxation of LLCs. And if we are talking about a small company, then accounting is much easier. This simplifies the task for every entrepreneur. But, nevertheless, the LLC must take into account that it is impossible to refuse accounting, this is evidenced by a letter from the Minister of Finance. In 2013, minor changes were made to the tax code, so the system has undergone modernization. More on this later.
Mandatory conditions
Simplified taxation system for a company with an ogre
In 2014, it has several strict requirements that must be observed:
- All funds and intangible assets at a cost may not exceed one hundred million rubles.
- In one tax period, the number of people who work according to the labor code of the Russian Federation should not be more than 100 people.
- The annual income of the company should be within sixty million rubles.
- Other organizations have the right to participate in the life of the LLC. Only their share of assistance will be equal to twenty-five percent.
Limitations
The following organizations cannot use simplified taxation:
- having their representative offices and branches;
- participating in the securities market at a professional level;
- who use the unified agricultural tax;
- Parties to the production sharing agreement.
Submit declared
an enterprise can only be in the simplified tax system if it is engaged in certain types of activities that are limited for the use of simplifications. All individual entrepreneurs can draw up any tax system. However, here for the LLC there are two limiting features:
- Revenues should equal the 6% rate. This is an important condition.
- Taxation income should include net income. This is also important to consider.
Any company at the beginning of each reporting period can change the taxation regime for the LLC. It is only necessary to warn the relevant regulatory body about this decision. Moreover, LLC can choose a tax scheme on its own. This rule does not apply to organizations that are parties to trust agreements. However d
These companies can apply for LLC (simplified tax) taxation as income excluding expenses.
The object in this scheme is net profit. In this case, the corresponding payment is at least 1% of the tax base. Although many entities can choose their own bid.
Benefits
A simplified tax system for LLC has several advantages:
- The rates for many contributions are below 14%.
- The organization has the right to choose the base by which the single tax will be charged.
- You can use reduced rates with breadth of action.
- There is a single tax system.
- The corresponding declaration is submitted once a year after the reporting period has expired.
- Any organization may voluntarily choose this taxation system.
Required documents
In this case, everything should be done in the correct order. In order to make the transition to simplification, a notification must be submitted to the tax organization from 1.10 to 31.12. It is important to know.
Also, in any form, the LLC may send a request to the tax office to confirm the regime. After this, within a month, the organization should receive a response. For registration of taxation you will need an initial set of documents.
Activities
Almost any organization can switch to simplification. However, there are some activities that will not be able to formalize this type of taxation. These include:
- insurance and investment companies;
- enterprises with representative offices and branches;
- banks;
- pawnshops;
- gambling organizations;
- non-state pension funds.
Bookkeeping
But it is worth remembering that reporting to the tax service should be provided by all, without exception. In any case, entrepreneurs need to replenish their balance sheet for the year with data for the past two years, since if the accounting has not been kept before, this can cause big problems.
A simplified taxation system for an LLC is a very profitable scheme, but in order to formalize it, you need to approach by several criteria. It is also necessary that the activities of the company be carried out legally.
Objects and tax rates
For a limited liability company, only two types of STS are provided. These include:
- Objects where income is taken into account (six percent rate) and income where net profit is taken into account.
- Taxable item. In this case, a rate of 6% of the total profit is assigned.
- Taxable income. Net profit is taken into account here. A peculiar system of "income minus expenses".
The law on taxation provides that the organization has the right to change the object. However, you must first inform the appropriate authority. The organization can choose the scheme independently. But this rule does not apply to companies that are not parties to joint ventures. For such organizations, a tax system for LLCs is preferred where income excludes expenses. In this case, the object is a purely profit.
The legislation allows organizations to set tax rates, only their percentage should vary from five to fifteen. This is an important fact. But nevertheless, the minimum percentage is equal to one of all income, according to Art. 345. 15 of the Tax Code.
Opportunities provided by a simplified tax system for LLC
If the organization has applied the simplified tax system, then it may not pay the following types of taxes:
- On the property.
- At a profit.
- Value added. This rule does not provide for the tax that is paid when goods are imported into the customs territory of Russia.
The organization that uses the simplified tax system is a kind of agent, in other words, it carries out withholding, calculating and paying taxes on personal income (PIT). For example, in relation to their hired workers.
Before deciding what taxation to choose for an LLC, you need to identify the pros and cons of each system. This is important.
Also, organizations can pay other taxes, such as: excise taxes; land; water; for transport, etc.
Insurance premiums
When registering an LLC, mandatory additional payments will be required. These include premiums. The most popular of these are the following payments:
- To the pension fund of the Russian Federation.
- Social insurance. To receive benefits in case of disability or related to motherhood and childbirth.
- To the territorial fund of compulsory health insurance.
Definition of expenses and income
The solution to this issue requires the right approach. During the determination of the taxable object, the STS provides for the accounting of income from sales, as well as other profits. Details about this are written in the tax code of the Russian Federation (Articles 249 and 250). You should carefully read their contents.
And article 251 of the same code describes income that is not subject to accounting, as well as those that are subject to income tax. The costs are determined and taken into account in accordance with Art. 346.16 of the Tax Code.
The date of receipt of income is when the money arrives at the bank account or at the cash desk of the organization. Costs - these are the costs that were made only after payment upon delivery. If, in this case, the “object - net profit” scheme is used, then the organization has the right to add all insurance premiums to expenses. This is a prerequisite. And with another version of the “object-income” scheme, an LLC can reduce the tax, given that insurance premiums will be paid on their own.
Changes made in 2014
This item is also important to familiarize yourself with. Different types of taxation for the LLC annually tolerate some kind of adjustments. Here are a few items that were changed in 2014:
- For companies that have re-registered, the deadline for filing an application is extended to thirty days from the moment when all information was included in the state register.
- The taxes of the simplified tax system for benefits paid by the company may be reduced. But they will be able to reduce them only by 50%.
- All participants in the simplified tax system need to keep records.
- Possible indexation of annual income. That is, any entity engaged in entrepreneurial activity will need to take into account the coefficient-deflator. It is important. As a result, the amount of income will be increased in proportion to this ratio.
- Now LLC does not need to consider the exchange rate difference. Currency transactions will be fixed in rubles at the time of payment.
- Subjects who are participants in the simplified system had to submit a declaration before March 31. And those who only go into this system in 2014 will pay the previous tax rates.
Thus, from all this it follows that the simplified taxation system for the LLC has not undergone major changes. The only thing that is considered an innovation is that each of the companies should keep accounting records or simply restore it for lost time.
Bidding
Those entrepreneurs who have chosen the "income - expense" scheme will pay a tax equal to fifteen percent. And if another version of the system is determined for profit, then in this case there will be a rate equal to six percent.
Total
To all of the above, we can add the conclusion that a simplified taxation system for limited liability companies is the most profitable and acceptable option. This is a completely confirmed fact. Those who do not believe in this can study in detail other taxation systems and draw their own conclusions in favor of what they like.