Tax law offers small business owners a choice of multiple systems and reporting. Novice entrepreneurs are attracted by the conditions of specialized regimes (simplified, single tax,), which, in fact, are focused on supporting small business formations.
General System of Taxation (DOS) frightens beginners with complex accounting accrual schemes and voluminous reporting. We will try to figure out whether the “simplification” is always convenient and beneficial, what advantages the activity on the OSN implies and what is the characteristic of the general taxation system as a whole.
The transition to the general taxation system occurs automatically if the company or individual entrepreneur (IE) did not declare during registration their desire to “profess” an alternative system. The choice should be made in a timely manner, since it will be possible to change the tax status of an enterprise only from the beginning of the next calendar year.
Traditional (general) taxation system provides for the payment of all taxes and contributions declared by tax legislation. This is, first of all:
There are other types of fees and taxes (in Federal and local budgets) associated with the characteristics of business categories. Just as possible, and exemption from certain payments by decision of the authorized structures.
The reporting format for small enterprises and individual entrepreneurs operating on DOS is reduced in comparison with the volume of documentation for large organizations. Individuals, for example, are not required to use the Chart of Accounts and keep double-entry accounts.
He talks about the general taxation system for individual entrepreneurs in the video below.
Simplified and general taxation systems are very different in terms of reporting. The first frees entrepreneurs from the need“bother” with complex calculations and regular VAT reporting. For individual entrepreneurs or small businesses working for the end consumer, such a thing as a “tax credit” () is of little concern.
If the enterprise actively cooperates with other legal entities, supplies products or services to VAT payers, then OSN should be chosen. Otherwise, the company may lose profitable counterparties. Mandatory payment of VAT provides for the import of goods into the Russian Federation- to the attention of importers.
There is no need to talk about income tax. In special modes there are fixed rates of the "basic" tax in percentage terms to actual income. It does not take into account whether the business is profitable or the company suffers losses.
The traditional system considers net income (profit) as an object of taxation - minus the costs associated with economic activity enterprises or individual entrepreneurs. Competently calculating taxable income means correctly (from the point of view of inspectors) and profitably (from the point of view of business) to present the activities of the company.
Documented "zero" or unprofitable balance, exempts the entrepreneur from paying income tax. The loss is taken into account to reduce tax in future reporting periods.
"Simplified" regulates certain requirements for doing business. Special regimes restrict in particular:
Conditions that are quite acceptable for individual entrepreneurs can become a serious obstacle to the general taxation system for LLCs. The general taxation regime does not imply business restrictions in this direction.
Recent changes in legislation allow the use of a simplified form financial statements to all small businesses, regardless of the tax regime and type of activity. Therefore, for small enterprises and individual entrepreneurs on the OSN, the amount of information provided to the Federal Tax Service and statistical authorities is comparable to the reporting format of the “simplifiers”.
Once a year, small businesses in all taxation systems submit:
Tax reporting under the simplified taxation system consists of:
DOSN requires the following documents:
As well as information (reports) on accruals and transfers to social funds.
The transition to a common taxation system can be initiated both by the entrepreneur himself and by the authorities tax control. The first situation arises when the limits of restrictions of special regimes become narrow for the successful development of a business. The second case is the result of the identification by the tax inspectorate of inconsistencies between the actual activities of the company (IP) and the criteria for staying on the simplified tax system.
In order to correctly change the taxation format (regardless of the reason), you must provide the tax office at the place of registration:
Business entities are transferred to DOS from the beginning (01.01) of the calendar year following the reporting one. The transition from special regimes to DOS entails operations for the transfer of accounting and tax reporting on traditional tracks. This is connected with the registration of a VAT payer, with the determination of the value of fixed assets and depreciation charges, with transitional trade transactions and other moments of “restructuring”.
On the OSNO reporting, we suggest looking at the commentary of a specialist.
A simplified taxation system is most beneficial for individual entrepreneurship ( individuals) and small enterprises (legal entities) - suppliers of goods and services to the end consumer.
DOS - the preferred form of taxation for small businesses:
For some, it is more important to avoid problems and difficulties with reporting. Some put economic benefits at the forefront. In any case, it must be remembered: the choice of a taxation system should be a deliberate and calculated action. The viability and progressiveness of any business directly depends on this.
A newly registered organization, if it does not submit a notice of transition to simplified taxation, is considered by default to be a taxpayer within the framework of the general taxation system. The two main taxes that are paid on the OSNO are income tax and VAT.
Taxpayers on the simplified tax system fulfill their debt to the budget for one general - single tax, which is calculated for activities as a whole. Depending on the object of taxation "income" or "income minus expenses", its amount is determined differently, but this is one way or another one payment, which takes into account or does not take into account one or another operation carried out by the company.
On the general taxation system, the same transaction can be important both for calculating income tax and for VAT. At the same time, talking about tax bases for these two taxes are completely identical, it is impossible. There are a number of transactions that can be taken into account for income tax calculation, but do not affect VAT in any way. For example, this is the accrual and payment of wages, which reduces the amount of income tax, but is not reflected in VAT. The sale of goods or services is usually reflected in the base for both taxes, unless we are talking about some specific product that is not subject to VAT. Incoming goods or services can be purchased from a counterparty on the simplified tax system, and then their amount will be reflected only in the profit base or from a company or individual entrepreneur on the general taxation system, in which case the transaction will affect both income tax and VAT.
Another important point- the period of inclusion of a particular operation in the base for profit and VAT. It may not match, for example, for goods purchased for resale. The value of such goods will be reflected in income tax expenses only after they are shipped to the final buyer. But the input VAT on the purchase of such goods can be deducted upon receipt required documents from the supplier. The same situation is with the acquisition of a fixed asset, the input VAT on which will be taken into account as soon as the fixed asset is registered. Income tax expenses will be written off in the form of depreciation deductions gradually depending on the period beneficial use this object.
In a word, the amount of income tax and VAT for an LLC under the general tax regime should be determined independently of each other, based on the requirements of chapters 21 and 25 tax code. The accountant is obliged to consider each transaction in terms of each of these taxes separately.
In the reporting quarter, Alpha LLC, which is a taxpayer under the general taxation system, sold goods and services in the framework of its core business in the amount of 720,000 rubles, including VAT - 109,830.51 rubles. In the same period, the organization had the following expenses:
- wage fund - 235,000 rubles;
- purchase of materials with VAT - 12,000 rubles, including 1,830.51 rubles of VAT;
- purchase of materials from suppliers on the simplified tax system - 24,500 rubles, excluding VAT;
- purchase of goods for resale - 420,000 rubles, including 64,067.80 rubles of VAT. Of these, in this reporting period, goods were sold for total cost 120,000 rubles.
- purchased and put into operation new object fixed assets - 150,000 rubles, including VAT 22,881.36 rubles
- the total amount of depreciation of all fixed assets is 58,000 rubles.
To calculate income tax, the following will be taken into account:
- income: 720,000 - 109,830.51 = 610,169.50 rubles;
- expenses: 235,000 + (12,000 - 1,830.51) + 24,500 + (120,000 - 18,305.08) + 58,000 = 429,364.40
Thus, the income tax will be 20% x (610,169.50 - 429,364.40) = 36,161.02 rubles
VAT payable will be calculated as follows:
- 109 830,51 – 1 830,51 - 64067,80 - 22 881,36 = 21 050,84
In the above example, we see that OSNO for an LLC may mean the need to pay very impressive amounts of tax, depending on the circumstances, or, on the contrary, may involve payments in minimum size. There are even situations where income tax turns out to be completely zero, and the organization showed a loss, but VAT payable at the end of the same quarter remains. One way or another, with proper planning of operations and timely execution of documents with counterparties, the tax burden can be optimized. The only thing that is highly discouraged is to display VAT at the end of the quarter in a negative value. The return of this tax is always associated with thorough checks of transactions by the IFTS, and, as a rule, inspectors find flaws even in the most rigorously drawn up documents.
According to the provisions of Article 23 of the Tax Code, organizations are required to report to the Federal Tax Service Inspectorate for those taxes and fees to which they are payers. Since we are talking about several taxes at once, the general taxation system for LLCs involves the most voluminous set of reports - quarterly and at the end of the year.
The tax period for income tax is a year, and the reporting periods in most cases for small and medium-sized businesses are a quarter, half a year, nine months. Delivery time interim reporting for income tax, as well as the deadline for payment of advance payments - the 28th day of the month after the end of the reporting period. It is necessary to submit the final declaration and make the final tax calculation before March 28 of the year following the reporting year.
Companies that calculate monthly advance tax payments based on actual profits must report on the results of a month, two months, three months, and so on before the end of the calendar year. Monthly advance payments in this case must be transferred to the budget no later than the 28th day of the month following the reporting one.
Companies submit VAT returns at the end of each quarter, by the 25th day of the next month. You can pay the tax in three payments - not less than 1/3 of the declared amount payable on the declaration before the 25th day of each month of the quarter following the reporting quarter.
In some cases, a company, in addition to the main ones - income tax and VAT - may also be a payer transport tax, property tax, excises or, say, severance tax. But these taxes depend on additional features or circumstances of the LLC's activities, and the general tax regime does not in itself create an obligation to pay them. However, if the company is obliged to pay for them, then it also submits reports on these payments.
Of course, you should not forget about reports common to all legal entities. Regardless of whether the LLC applies the simplified or general taxation system, it is obliged to keep accounting and submit financial statements.
In addition, each company is considered an employer by default. This means that LLC's reporting on OSNO and USN includes a quarterly unified calculation of insurance premiums to the Federal Tax Service Inspectorate and a report on accrued and paid injury contributions (4-FSS) to the FSS. AT FIU reporting contributions in 2017 are not submitted, but monthly information on insured employees in the form of SZV-M is also required to be submitted.
In the case of payment of income to employees, the organization, as a tax agent, reports quarterly in the form of 6-NDFL, and at the end of the year submits certificates 2-NDFL.
The general taxation system or OSNO is a tax regime on which any organization and individual entrepreneur can operate. There are no restrictions on this regime - neither by type of activity, nor by income level, nor by the number of employees. However, OSNO is not popular with small businesses, and the reason for this is the high tax burden and complex reporting.
Most often, individual entrepreneurs on the general taxation system find themselves out of ignorance or due to a delay in the timing of the transition to other, more preferential regimes. But the choice of OSNO can also be conscious if, for example, an entrepreneur purchases housing and wants to receive tax deduction by personal income tax. Find out what taxes the entrepreneur pays in this mode and what reports he submits.
Income tax or personal income tax on the general taxation system is paid only by individual entrepreneurs. Organizations in this regime pay income tax instead of personal income tax.
The income tax rate for individual entrepreneurs under the general taxation system is 13%, which is less than the standard corporate income tax rate of 20%. In order to pay personal income tax at a rate of 13%, it is important for an entrepreneur to be a tax resident of the Russian Federation, i.e. physically stay in Russia for more than 183 days in the last 12 months. If this condition is violated, the rate will be already 30%.
A big plus of personal income tax for an entrepreneur is the opportunity to get property deduction after buying a home. Up to 260,000 rubles of paid income tax can be returned from the budget, so if you have plans to buy residential real estate, OSNO can be a profitable option.
Personal income tax is paid on income, i.e. not on all proceeds from trade or the provision of services, but on the difference between income and expenses. final tax payment must be paid no later than July 15 of the next year, but reporting periods are established during the year, following which advance payments for personal income tax are paid. The deadlines for their payment are July 15 and October 15 of the current year.
Mandatory reporting on this tax is the 3-NDFL declaration, which is submitted no later than April 30 of the next year. If that day falls on a weekend, the due date is extended to the first business day. But in 2019, April 30 is a working day, so there will be no postponement here.
Another form of reporting - the 4-NDFL declaration - should theoretically be submitted only if the individual entrepreneur assumes that his income will exceed the income of the previous year by 50% or more. In fact, the tax authorities insist that all entrepreneurs working for OSNO submit this declaration. more than a year.
For individual entrepreneur DOS is the most unfavorable tax regime, since when applying it, you have to pay all taxes, submit all reports and keep records. Doing business on DOS is worth it only if the majority of counterparties are VAT payers or the company's activities are related to the import of goods. You can switch from DOS to one of the special taxation regimes (STS, UTII, ESHN, PSN) only by submitting an application to the tax office before December 31 of the current year. The new tax regime can be applied from the start of the next one.
IP on OSN must pay the following taxes: personal income tax, VAT, property tax on individuals and others local taxes.
The individual entrepreneur must pay this tax on income from his activities, as well as on those income from which personal income tax was not withheld tax agents. The tax is deducted from the amount of the income of the entrepreneur, after all professional, standard, social and property tax deductions have already been withheld.
13% is paid by individual entrepreneurs who are tax residents of the Russian Federation. If the entrepreneur is not a resident of the Russian Federation, then personal income tax rate will be 30%. However, he will not be able to apply the professional deduction, since this deduction applies only to income that is subject to a rate of 13%.
Declaration 3-NDFL is submitted at the end of the year until April 30. Tax payment is due by July 15th.
Declaration 4-NDFL must be submitted within 5 days following the results of the first month in which income was received from entrepreneurial activity. The declaration contains information about the estimated income for the year. In the event of a significant change in income during the year (more than 50%), a new declaration is submitted. According to the declaration or indicators of the previous year tax authority calculates the amount of advance tax payments and sends a notification. Payment of ½ of the annual advance payment is made before July 15, ¼ - before October 15 of the current year and another ¼ - before January 15 of the next year.
The basic VAT rate in Russia is 18%. For individual entrepreneurs, this tax is calculated in the same way as for organizations. Necessary total amount income, which includes VAT, divided by 118 and multiplied by 18 - you get VAT "to be charged"; then calculate from all expenses 18 % - it will turn out VAT "to offset"; from the amount "to accrue" subtract "to offset" is equal to "to be paid to the budget". This amount will need to be paid as VAT.
The legislation also provides reduced rate 10 % . It applies to individual entrepreneurs selling certain types of goods. For example, these include medicines, children's products, food, printed publications, etc. 0 % applied to the export of goods.
An individual entrepreneur can receive exemption from VAT if for the three previous months the amount of sales proceeds (excluding VAT) did not exceed 2 million rubles.
The VAT reporting date is the 25th day of the month following the end of the quarter.
The online service Kontur.Accounting will help to significantly simplify doing business on DOS. The program will help you automatically calculate taxes and contributions, prepare reports to the Pension Fund and the Social Insurance Fund, and keep records. It is easy to calculate the salary of employees, vacation pay, sick leave and business trips in it. All directories, forms and formulas are always up-to-date, so you don’t have to worry about the correctness of the submitted forms and the accrued amounts.
An invoice is a document that serves as the basis for issuing a payment order for paying for goods or services to a supplier. The invoice can be issued in rubles or in foreign currency. Account in foreign currency paid at the rate of the Central Bank of the Russian Federation, effective on the day of payment, unless otherwise provided by the contract.
Accounting Basics
All organizations are required to keep accounting records. The type of activity does not matter here. But some features depend on the field of activity of the company. accounting. In this article, we will consider the nuances of accounting in trade.
If you do not submit an application for choice when registering a business special regime taxation, then the general system for individual entrepreneurs and LLCs will automatically begin to apply to your activities. It has a number of features that may be beneficial for some enterprises, and unattractive for others. Today we will talk about the characteristics of the general system and methods for calculating taxes on it, as well as how OSNO differs for LLC and individual entrepreneur.
The general tax regime is base system, on which the taxation of all enterprises in Russia is based. This is the most complex and multifaceted type of accounting and taxation, the use of which requires special knowledge and qualifications from employees of the accounting department, financial, planning department.
The Tax Code of the Russian Federation is not described separately and does not have a clear definition- it is assumed that it includes the obligation to pay all taxes specified in section 7 of part 2 of the Tax Code. These include:
as well as insurance premiums.
Note that for IP on OSNO (as well as for other small businesses), the taxes paid may turn out to be prohibitively large, and the accounting system unnecessarily complicated. For such cases, special tax regimes have been developed that provide for a reduction tax burden and simplification of reporting.
Since OSNO is the basic taxation system, it is suitable for any type of activity, imposes no restrictions by the number of employees, the amount of profit or revenue, etc. There are several ways to get started using shared mode:
In addition, you must apply the OSNO in cases where when the type and structure of activity does not fall under any of the special regimes. You can check this information directly in tax office.
The use of OSNO is possible both for large enterprises and holdings, as well as for LLCs and individual entrepreneurs. This is a basic taxation structure that does not have any restrictions and special requirements for business. The general tax regime is a standard system that includes:
It is worth noting that accounting and reporting at OSNO are quite complex and require the presence of professional accountant- otherwise, you risk the appearance of fines and penalties from the tax office. It is for this reason that OSNO becomes unprofitable for small businesses.
In fact, the only significant advantage of OSNO is that it is the only regime where there is VAT. Your organization receives a refund in the amount of the tax paid, and this amount can reach 18% of the company's total costs for the purchase of raw materials, materials, goods.
Usually, on a voluntary basis, only large companies apply OSNO having a large staff and a branched structure. In other cases, enterprises seek to avoid difficulties and overpayments by choosing a suitable special tax regime.
However, the characteristics of the general taxation system make it clear that such a regime can also be beneficial for small businesses (IP, LLC) of the following categories:
In terms of accounting and reporting, individual entrepreneurs and LLCs on a common system are subject to identical requirements - any operation must be properly documented and reflected in the reporting. This is understandable - since taxes on OSNO directly depend on the nature and volume of purchase and sale transactions, the tax office needs to be able to track them.
IP on OSNO » width=»300″ height=»188″ /> The general taxation system for LLC assumes:
An entrepreneur on OSNO has some indulgences - for example, he has there is no need to keep accounting in a standard form. However, the volume of reporting is also very large:
The huge volume and strict deadlines for its submission to the inspection require the presence of a professional accountant at the enterprise. Increasingly, for reporting and its preparation are used electronic systems accounting, replacing the standard sending of documents by mail - thus reducing time and labor costs.
Before that, we talked about the features and rules for applying the general system, its disadvantages and advantages. However, most managers are primarily interested in the question: what taxes does an individual entrepreneur pay on OSNO? And are there any differences in the taxation of entrepreneurs and organizations?
Certainly there is a difference. The main difference is as follows:
In fact, personal income tax makes a professional deduction when using OSNO like corporate income tax, with the only difference being that the rate income tax much lower. In addition, IP makes a smaller amount of reporting.
All the main taxes that must be paid by LLCs and individual entrepreneurs can be presented in the form of a table:
| Type of tax | Who pays | tax rate | Base |
| VAT | Organizations and individual entrepreneurs | 0%, 10%, 18% | Cost of goods sold |
| income tax | Organizations | 20% | Profit on OP&I |
| personal income tax | IP | 13% | Business income minus deductions |
| Corporate property tax | Organizations | Not more than 2.2% | Residual average annual cost property |
| Personal property tax | IP | Up to 2% | The cadastral value of the property used in the activity, reduced by the amount of the deduction |
In addition to basic taxes, regional and local authorities can set list of additional fees to the budget payable. In addition, organizations and entrepreneurs on OSNO are required to carry out insurance, pension contributions to the relevant funds, withhold personal income tax from their employees.
In addition to taxes and contributions, an individual entrepreneur on OSNO is obliged to make a fixed payment “for himself” annually. In 2017, its size is 27,990 rubles.
The general taxation system for individual entrepreneurs and LLCs is a very difficult regime to work with. It is the base for the Russian Federation and includes the mechanisms of accounting, reporting, payment of contributions and taxes. In the lion's share of cases, OSNO is completely unprofitable for small businesses, since it involves high costs for hiring employees, significant payments to the budget.
If you found this article useful for yourself, be sure to vote for it! We are waiting for your comments and ratings!
