Maintaining a company (accounting) - the work is rather laborious. It requires certain knowledge and skills. Significantly facilitates the task of choosing a special tax regime. Nevertheless, it is necessary to know some subtleties and details for the correct preparation and timely delivery of documentation. Let's consider further how bookkeeping is carried out in LLC. The article will also talk about documentation requirements, deadlines for reporting, the responsibility of business entities for violation of regulations.
General requirements
Bookkeeping in LLC on the USN begins with the following:
- Approval of the financial policy of the company.
- Development and approval of register forms.
- Definitions of incoming account balances if the company does not recover data from sources such as:
- constituent documentation ("Authorized capital" c. 80);
- bank statements, cash documents, advance reports (“Cash desk”, account 50, “Settlement accounts”, account 51, account 71);
- reconciliations with creditors / debtors (accounts 60 and 62);
- inventory documents on balances in production at the warehouse ("Finished goods", account 43, "Goods", account 41, "Materials", account 10);
- reconciliation acts with social funds and IFTS;
- Settlement and payment statements;
- cards of the forms NMA-1, OS-6a (OS-6).
Explanation
Bookkeeping in a LLC operating on a simplified system is mandatory since 2013. However, before starting reporting, it is necessary to develop and approve the financial policy of the company. The documentation establishes the methods and methods of accounting, the primary documentation forms that will be used. Financial policies should reflect activities for the year ahead. Only after its development and approval can you begin direct bookkeeping in the LLC.
Process specifics
Keeping records in accounting involves the preparation of a balance sheet and a statement of losses and profits. At the same time, there is no need to calculate foreign exchange rates, since all transactions are evaluated by indicators that were in force at the date of their execution. Accounting of enterprises is necessary to obtain reliable and complete information about the financial activities of companies, the movement of funds, the results of economic activity. The completed documentation is provided to interested users, and is also submitted to control authorities. The responsibility for maintaining the organization’s accounting is borne directly by its head. If the director does not have enough skills or knowledge on this issue, he has the right to entrust the preparation of reports to specialized companies. Also, an employee may be present on the staff, whose duties will include the formation of documentation. Some managers with sufficient experience prefer self-service accounting.
Simplified System Features
STS provides that the company has a limit on the number of employees. The number of jobs should not be more than a hundred. This is due to the fact that a simplified regime is provided exclusively for small businesses. Being at USN LLC pays one of two established taxes. Consider them.
6% or 15%
Legislation provides for two types of tax. The first is revenue collection. It is 6%, the second - from income minus expense (15%). The first type is suitable for those companies that are mainly engaged in the provision of rental, accounting, legal services, repair work. Such activities do not require initial investments or serious costs. A tax of 15% is most often used by companies involved in construction, distance or other trade. The disadvantage of the second option is that the tax is paid even if the expenses exceed income.
Other fees
In addition to the above taxes, LLC pays:
- PIT with the salary of employees and dividends.
- Insurance premiums.
- Property tax.
As for the latter, it is payable when using the simplified tax system. This requirement has been in force since 2015. Earlier this tax was canceled, but then introduced again.
The company is exempt from payment:
- Community taxes.
- VAT.
- Income tax and a number of others.
From the above information, it can be concluded that the fundamental difference between the simplified system and the usual one is a significant reduction in the number of taxes levied and, accordingly, calculations on them. Accounting in an LLC, therefore, takes much less time.
Important point
If necessary, the company can change the object of taxation. However, the established time frame should be observed. Changing the object of taxation can be done only at the end of the reporting period. Until 31.12 of the current year, it is necessary to submit an application (in any form) to the tax office at the company registration address.
Who can use simplified mode?
Apply USN allowed LLC, which:
- They do not have their own representative offices or branches.
- They are not involved in insurance (including NPS), banking, and gambling, and are not a pawnshop.
- Do not apply to budgetary or foreign enterprises.
- They are not participants in financial markets or investment funds.
- The total book value of intangible and fixed assets is not more than 1 million p.
- Income for the past 9 months. - less than 45, per year - less than 60 million p.
What to take to the Federal Tax Service?
Filling out the documentation has its difficulties in accordance with the established procedure. For example, home accounting does not require compliance with legal requirements and, importantly, regular delivery to control services. The manager or authorized employee needs to know what documentation should be provided. It includes:
- Simplified Mode Declaration.
- The balance sheet (f. No. 1).
- Statement of losses and profits (f. No. 2).
- Documentation of the average number of employees.
Reporting deadlines
Reporting is submitted once a year. Quarterly documentation is used for external or internal users. It is not necessary to submit it to the supervisor. The above statements should be submitted by March 31 of the following period. An exception is the documentation on the number of employees. These reports are submitted until January 20 of the next period.
Compilation of a report
Those entrepreneurs who conduct bookkeeping in the LLC on their own should know that in the absence of commercial activity, the co-founders are not required to pay contributions to the Pension Fund or taxes. In accordance with the current legislation, the reporting indicates the amount of retained earnings or losses, and their individual elements. The documentation indicates:
- Operating income and expenses.
- Losses / gains from sales activities.
- Non-profit expenses / income (fines, debts).
In addition, operating expenses, administrative and selling expenses, tax payable, and net realizable profit are reflected in the statements. Revenues are calculated on an accrual basis from the moment the counterparty fulfills its obligations.
Responsibility
Managers who carry out bookkeeping in the LLC on their own should be aware that the company is responsible for its debt obligations with its authorized capital. In case of incorrect preparation of financial documents, violation of the deadlines for submission to the regulatory authorities sanctions are provided. If the company evades reporting, deliberately provides false or distorted information about the proceeds, intentionally destroys the documents, the manager faces administrative responsibility. Criminal punishment is provided for tax arrears if the amount exceeds 1 million p. At the same time, repayment of obligations to the budget does not guarantee a refusal to start production under the Criminal Code. If the tax is incorrectly calculated, the manager faces a fine of 20% of the lost amount.
Features of the delivery of documentation
The head of the enterprise provides to the Social Insurance Fund:
- Statement of assets.
- A report that confirms the type of company activity.
At the end of the financial year, pension contributions and land tax are calculated. In the PF should pass:
- Employee income documentation.
- Land, Transport Tax Declaration.
If even the company does not have employees, and economic activity is not carried out, reporting is necessary. In this case, it will be zero.
Changes
Since 2016, regions themselves can set preferential tax rates. This provision applies to LLC operating on the simplified tax system. The preferential rate may apply to certain areas of activity, and for specific payers. A change has been introduced for the minimum tariff. Now it will be 3%, instead of 5%, as was the previous year. You can only apply such a rate according to the formula for the difference between the revenue and expenditure parts and for five years from 2017. Reporting is submitted electronically from 2016. Responsibility for violations has become stricter. So, if there are errors in the documentation, the fine is increased to 5-10 thousand rubles. in case of the first violation, up to 10-20 thousand rubles - at repeated. In addition , the accountant may be removed from office for several years. Fixed assets since 2016 are considered property with a value of 100 thousand rubles. (inclusive).
Transition to a simplified system
In general, the procedure is not accompanied by any difficulties. Nevertheless, it is necessary to observe the general order and take into account a number of nuances. You can go to the STS by submitting an application:
- Immediately after the registration of the company (within 5 days).
- At any time and start using the simplified tax system from next year.
The application must indicate:
- The amount of income for the previous 9 months.
- The total number of employees.
- The cost of intangible assets.
- Fixed assets.
- Object of taxation.
Due to the fact that the legislation does not establish any additional requirements, the application is submitted once. When you move to a new place or when a new reporting period begins, you do not need to re-fill the document.
Key Transition Conditions
The transition to the simplified tax system is allowed if:
- The amount of income for the previous 9 months. (running) not more than 45 million rubles.
- The total number of employees is not more than 100.
- NMA and OS - does not exceed 100 million rubles.
- The participation of third-party companies is not more than 25%.
Legislation provides the conditions for stopping the use of the simplified regime. These include:
- Voluntary decision by company management to make the transition to OSNO.
- The company has ceased to comply with the conditions under which the use of a simplified special mode is allowed.
If there are no employees at the enterprise, at the end of the year a tax return is submitted to the tax service according to the taxation system used until April 30.