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Relevance of the topic. In the conditions of the functioning of modern Russia, a small business is an integral part of its market economy, without which it cannot function normally. Therefore, the state seeks to fully support the development of small businesses, through various tax tools. One of these tools is the choice of economically reasonable taxation regime, which allows small enterprises without overpaying taxes and thereby influence the magnitude of the profit and cash flows.

The choice of tax regime is one of the most exciting issues for the entrepreneur. This decision should be thoughtful, because it depends on it the amount of taxes, a reporting schedule and even a way of conducting accounting. The purpose of this article is to give general recommendations, what tax regime is better to choose a business entity. Objectives: Identify which tax regimes exist in Russia today, give them a brief description, indicate the pros and cons, and give general recommendations for the selection of the regime. The Tax Code offers small actors to choose from the following regimes: General Taxation System (OST); Special tax regimes: a) a single tax on imputed income (UNVD); b) simplified taxation system (); c) a single agricultural tax (ECN); d) Patent taxation system. An indicator that is used to compare tax modes is the size of the tax burden. Under the tax burden means the ratio of accrued income taxes. Three indicators are taken as the source data for calculating the tax burden: revenue, expenses and wage funds. In fact, other factors affect the amount of tax burden: the presence of fixed assets and intangible assets, export operations, the use of tax breaks, etc. However, as a rule, these factors are either not very significant in the activities of small and medium-sized businesses. We will lead to paramount to the essence of each tax regime from the above. The total taxation regime (based on) - provides for the obligation to pay the following taxes by organizations: - whose rate is 0%, 10% or 18%; - tax on the profit of organizations - 20%, - property tax from organizations - 2.2% of the average annual value of property (real estate and movable, adopted by account until 01. 01. 2013); - Insurance premiums: for organizations in PFR 22%, in FSS 2.9%, in FFOMs 5.1%. Also, the organization may have the obligations of the Tax Agent, both the software and software. The general tax system should be applied to a small enterprise if its business partners are only interested in interaction with counterparties - payers, in order to conserve economic and financial relations. Such conditions of counterparties are associated with the possibility of presenting to reimbursement from the budget and do not lead to the complication of the accounting process. Negative sides are: a) strict requirements for reporting software; b) a rather complicated calculation of taxes; c) most often the tax burden is higher than with other modes.

Simplified taxation system () - special tax regime for small businesses. His goal is to reduce the tax burden and simplify accounting. Namely: a) instead of three common taxes pay only one; b) the tax is listed in the budget once a quarter; c) reporting gives up once a year. This system provides for the payment of tax at two rates, depending on the chosen object of taxation: a) 6%, the object of taxation is income; b) from 5% to 15% (varied depending on the region, the type of activity, size of income and other factors), the object of taxation is income reduced by the amount of expenses. In addition, for the taxpayer, under this mode, the obligation to calculate and pay: a) transport tax; b) land tax; c) insurance premiums that in the object of taxation "income" are deduction in the amount not exceeding 50% of the accrued tax. The transition to this tax regime is possible, in case of compliance with the following restrictions: - The number of employees is not more than 100 people, the share of other organizations in the authorized capital is not more than 25%, - income from the implementation of the past 9 months of the previous transition to excluding no more than 112 , 5 million rubles, - the residual value of fixed assets not more than 150 million rubles; - There are no branches. The taxation object "Revenues" should be selected by those organizations that mainly provide services (with a high value added) if the cost of the organization is less than 60% of income or costs difficult to confirm the documents. This regime simplifies accounting management (no cost accounting) and the tax authorities are less attracted. The Object "Revenues Minus Costs" is used mainly in those organizations where there are high costs and small added value of the property being implemented. Calculations show that if the costs exceed 60% of the income, then this option will be optimal.

Charged from profit at a rate of 6%. The tax is relevant for farmers and producers with a fraction of agricultural revenue of at least 70% in total. The advantages of this regime are the same as other special modes: simplicity of calculating taxes and reporting, reduced tax burden. Disadvantages are also typical: limitations on activities, scale of organization and other indicators. Patent Taxation System (PSN) is a patent system that can only be used by individual entrepreneurs in relation to the following activities: a wide range of services and retail with the trading room not more than 50 m2. The patent is issued to work on a certain territory for a term, a multiple month. The rate of 6% is used, as in the case of ENVD, not to real, but potential income. If the revenue during the patent period will exceed 60 million rubles, the payer goes on the basis of the start of the application of PSN. The entrepreneur is obliged to keep the book of income and expenses.

The system is attractive for business exceptional simplicity of administration and low tax burden. If the entity has lost the right to apply a special regime, it is obliged to go to the case on, charge and pay all taxes provided for by it (since the beginning of the year or quarter). Therefore, making the choice in favor of this or that special regime, it is worth considering the prospects for business development and the associated risk to lose the right to apply special tax regimes. You can stop on any system if an economic entity meets the established requirements. Each new business entity is considered to be operating on the basis, if it does not declare about other. Selected or default mode cannot be changed until the end of the calendar year.

That is, already at the stage of registration of the economic entity, it is necessary to decide on the system and notify the IFX in the time limits required by the Code. For example, this is 30, on UTII - 5 days from the formulation of tax accounting. Thus, to choose the taxation regime suitable for the company and determine what taxes will pay a small enterprise, it is necessary to definitely know: - under the requirements of which taxation systems is suitable for the activities of the activity;

- there are limitations (by income, by employees, etc.) to transition to a certain tax regime; - the presence of the need to work with; - does it matter for the company work with the cash register; - the volume of expenditures and income in the implementation of the company's activities. After the choice of several tax options is made, it is worth making a preliminary calculation of the tax burden.

This is very important, since the right choice of the tax scenario reduces the costs of the enterprise, allows it to develop and carry a random tax burden. It is clear that this is definitely very surface recommendations for the benefit of choosing a tax regime, they do not take into account a number of nuances, but give a general understanding of the essence of these regimes and significantly narrow the search area of \u200b\u200bthe right decision. Conclusion. The value of small business is manifested in the fact that, developing and working in their own interests, small business contributes to the development of the state economy as a whole. This activity is equally useful both for the entire economy of the country and for each citizen separately, and therefore deservedly received state recognition and support.

To pay legally established taxes and charges of the duty of each, but the taxpayer, when providing such a possibility, is trying to save on the payment of taxes. And the state gives such an opportunity by providing the choice of taxpayers to use alternative taxation systems and metering methodologies. It is necessary to carry out thorough work on the choice of regime, otherwise you can bring your company to death. Therefore, to reduce tax payments, it is recommended to use various methods and methods for optimizing them. The tax burden is quite realistially calculated before the opening of your company, so the statement that huge taxes unexpectedly submitted business, frivolous.

In the event that the company already works, the exit from the confusing situation will be tax planning, in which it is necessary to timely track all changes in legislation. Problems of taxation of enterprises are concluded, first of all, in the absence of high-class specialists. Therefore, to get high profits, attention should be paid to optimizing the taxation of the enterprise and attract professionals for this: or to the staff, or work with third-party specialists. Only in this case, the optimization of small business taxation will most closely bring the enterprise to success.

Voronina E. B.

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The tax system for Ltd. is determined taking into account many factors - from the specificity of the activity to the cost of expenses. How to reduce tax burden and not guess with the choice of tax system for Ltd., you will learn from our material.


What taxation system to choose for LLC

Taxation LLC in 2019-2020 can be organized on various systems. We list the tax system existing in our legislation:

  • general (land);
  • simplified (USN);
  • single tax on imputed income (UNVD);
  • single agricultural (ECHN);
  • patent (PSN);

From the list of the list, you can immediately remove the patent system - it can only be used by the PI in relation to certain types of activities, so it will not work for Ltd..

Regarding the ESCH, it is necessary to make a reservation: ooo can use this system only if the agricultural producer is, i.e. it produces and processes agricultural products. If the company with agriculture is not connected, it will not be able to apply the ESHN.

There are also restrictions in terms of activities carried out and for UNVD, the use of which is also limited to the scale of the taxpayer's activities. Therefore, the most widely by the legal entities are used aspen and USN.

The only system possible for applying by everyone without exception by Russian taxpayers (AO, LLC, IP, etc.) is the traditional tax system (based on). No restrictions for its application are missing, but also does not have any special benefits - they will have to bear the tax burden in full, paying all taxes provided for by law (including compulsory valves, income tax, property tax).

USN has a number of restrictions for use related both with the scale of business and with the types of activities carried out. But compared to UTII restrictions on activities are minimal.

Thus, the most affordable system for Ltd. is based on, and allowable tax systems for LLC in 2019-2020 — OSTO, USN, UNVD and ESHN. At the same time, the use of simplified, a shift or an agrhemologist is possible only under certain conditions.

Outdoor or Usn

If the company wondered about the choice between the traditional system and simplified, it is necessary to take into account the fact that not all your counterparties will like the supplier without VAT. USN RAW Ltd. from the need to work with this tax, but accustomed to deduct VAT and built in accordance with this tax strategy to buyers (customers) available from ooo, this situation is likely to do not like it, which can lead to partnership rupture . This, in turn, will negatively affect the volume of sales market and lead to a decrease in income.

If nevertheless, the decision is accepted and the company plans to apply instead of a simplified, first of all, it is necessary to check the compliance of Ltd. Located criteria:

  • Revenue received for the 9 months of 2019 (for the use of USN from the beginning of 2020) - not more than 112,500,000 rubles. (paragraph 2 of Art. 346.12 of the Tax Code of the Russian Federation). Newly created LLC to such a limitation are not oriented.
  • The share of participation in LLC other organizations is not more than 25%.
  • The average number of employees is not more than 100 people.
  • The residual value of the OS is not higher than 150,000,000 rubles.

In addition, banks, insurance companies, investment funds, institutions of gambling business, firms on the ECN and a number of other Yurlitsa (paragraph 3 of Article 346.12 of the Tax Code of the Russian Federation), as well as government, budget, foreign organizations, microfinance organizations and Private agencies providing employees.

Read more about the criteria that limit the use of USN, read.

It is possible to apply the UCN either from the beginning of the operation of the newly created LLC, or (for the already operating firm) from the beginning of the next year.

The taxation system for Ltd. from 2020 becomes accessible if the notification is sent to the tax authorities about this in the form approved by the Order of the Federal Tax Service of Russia of 02.11.2012 No. MMB-7-3 / [Email Protected] The deadline for filing notification is set as December 31. In 2019, this is the timeline Tuesday, so this will be the deadline for filing notification.

It should be noted that the company will not be able to combine USN with the basis of law, this is not provided for (the letter of the Ministry of Finance from 09/08/2015 No. 03-11-06 / 2/51596).

Read more about this.

USN for the newly created LLC is available in accordance with societies to all of the above criteria, with the exception of the volume of income, the data on which the previously not existing legal lane is simply absent. To begin the use of UPN, the newly created LLC, it is necessary for 30 days from the date of registration with the tax authority to notify the IFNS. The form of notification is approved by the same order of the Federal Tax Service of Russia of 02.11.2012 No. MMB-7-3 / [Email Protected] To Ltd. not lost the right to work on the USN, its income for the entire application period in 2019-2020 should not exceed 150,000,000 rubles. (clause 4 of Art. 346.13 of the Tax Code of the Russian Federation).

About how notifications about the transition to the USN, read .

We calculate the favorable options

Choosing a simplified as suitable for LLC Taxation system, it is necessary to determine which of the objects to cover this tax will be more appropriate: income or difference between income and expenses. This choice provides for art. 346.14 of the Tax Code of the Russian Federation.

The attachment of these two objects is carried out at different rates. In general, for income, the rate is 6%, and for the difference between income and expenses - 15%. However, the USN is a tax submitting not only the provisions of the Tax Code of the Russian Federation, but also the rules established by the regions. Regions are given the right to lower rates depending on the categories of taxpayers, establishing them within 1-6% for income and 5-15% for the difference between income and expenses, and in certain cases reduce them to lower values \u200b\u200band even up to 0% ( Art. 346.20 of the Tax Code of the Russian Federation).

To solve the issue of which object to choose, it will have to analyze the composition and structure of income and expenses and produce some mathematical calculations. Let us explain this on the example.

Ltd. receives 10,000,000 rubles per year. income and carries costs of 25% of the revenue received (for rent office, communication services, etc.). We calculate the amount of simplified tax based on the fact that reduced rates in the region are not established:

  • revenues (6%): 10 000 × 6/100 \u003d 600,000 rubles.
  • revenues minus expenses (15%): (10 000 000 - 0.25 × 10 000 000) × 15/100 \u003d 1 125 000 rub.

From the example it can be seen that LLC is more profitable to apply the UPN "income".

Read more about the use of simplified with the income object, read.

For companies with a different income and expenses structure, the choice will be more difficult. We will have to analyze all expenses and compare them with the permissible types of "simplified" costs, the list of which is provided in Art. 346.16 of the Tax Code of the Russian Federation. If most of the cost of Ltd. is placed in this list, it is necessary to calculate and compare the magnitude of the potential simplified tax, while taking into account the amount of rates operating in the region.

Let us continue the example: with a 75% share of spending on the income amount, the tax will be:

  • revenues minus costs (15%): (10 000 000 - 0.75 × 10 000 000) × 15/100 \u003d 375 000 rub.

In this case, the tax burden at the USN (15%) is almost 2 times lower than when wept (6%). If the LLC decides to stop at simplified with the basis of the tax calculation of "income minus costs", he needs to be ready for "surprises" of tax legislation - this will be discussed in the next section.

Surprises of use of USN "Revenues minus costs"

When choosing a taxation system for LLC USN "revenues minus expenses" should not forget that the list of expenses submitted from income when calculating simplified tax is limited. And the legislators prepared a peculiar and not very pleasant surprise for taxpayers in the form of a minimum tax. If the calculated simplified tax turns out to be less than 1% of the income received, the minimum tax will have to pay.

Thus, choosing between USN "income" and the USN "revenues minus costs", LLC will have to accept this nuance into account.

Let us continue the example: LLC has 10,000,000 rubles received. Income in the expired tax period costs amounted to 9,400,000 rubles. Calculate the tax:

  • revenues (6%): 10 000 × 6/100 \u003d 600,000 rubles;
  • revenues minus costs (15%): (10,000,000 - 9,400,000) × 15/100 \u003d 90 000 rub.;
  • minimum tax with USN (1% of income): 10 000 × 1/100 \u003d 100 000 rubles.

In this case, the minimum tax with HSN (1% of income) is a large amount (100,000 rubles) than a calculated simplified tax (90,000 rubles), and 100,000 rubles will have to give to the budget.

More practical examples for the use of simplified, see the material "Practical tasks for USN (with solutions)" .

Another surprise for choosing a database to calculate the tax between income and expenses can be a limited and not subject to expanded interpretation of the list of expenses taken into account when calculating simplified tax. For example, the received income can be reduced by the paid rental payments for the property (sub. 4, 1 Article. 346.16 of the Tax Code of the Russian Federation), but the expenses for renting staff in such capacity are not counted (Letter of the UFNS of the Russian Federation in Moscow of July 26, 2005 No. 18 11/3/53006).

Read more about the nuances of expenses accounting with USN read.

How to find out whether the tax system applied to them is suitable

To determine whether the tax system is optimal, it is not enough to choose the system and calculate the potential tax burden. There will also have to carry out a comparative analysis of tax liabilities of the currently used system and the system that he plans to use.

For example, LLC on the total taxation regime pays income tax, property and VAT tax. From the new year, the company plans to sell part of its equipment and real estate, purchase several vehicles and make a new activity. At the same time, the possibility of changing the regime with the basis on the USN is considered.

On the one hand, the transition to a simplified automatically eliminates the company from the payment of VAT, income taxes and property (for some exception to which we say a little lower). However, the planned purchase of transport provides for the emergence of a transport tax, the amount of which must also be calculated and be sure to take into account when making a final decision on changing the tax regime.

Read more about the nuances of the transport tax.

In addition, for simplifications with real estate, there is an additional tax burden in the form of property tax. To pay this tax working on USN will have if the tax base for its real estate is calculated on cadastral value (it can be found on the Rosreestra website), and the property itself has fallen into the lists developed and approved by the regional authorities (they are placed on the sites of the government of the subjects of the Russian Federation) .

These legislative nuances must be remembered by choosing a tax system for LLC .

RESULTS

The right to choose from a taxation system has any LLC if it meets the restrictions established for the possibility of using at least one of the existing specials. The inconsistency of these criteria leads to the need to apply the general system - based on.

Among the specialists in terms of restrictions are the most accessible simplified. The choice in favor of USN is possible both for already operating (for use from 2020) and for the newly created LLC. To start working on a USN, the new company is enough to notify the tax authorities in time. The current LLC for changing the mode used will have to spend more efforts: to check the observance of the transition conditions to the new system, calculate the existing and potential tax burden, take into account the nuances of the legislation and the possibility of its changes.

As of 2020, 6 regimes of taxation are provided for Russian individual entrepreneurs and organizations: 1 General (OSN) and 4 special (USN, ENVD, ESHN, PSN, NAP).

Consider each of them in more detail.

FREE Consultation on Taxes

General taxation system

The total tax system (based on the basis, traditional, basic) is the tax regime that is automatically assigned to all IP and organizations after their creation (except when, together with documents, an application was filed for a transition to one of the special modes).

The OSN is the most severe tax regime in terms of payment of taxes and reporting. As a rule, the overall mode is used by those entrepreneurs and organizations that for any reason cannot be on other taxation systems (for example, due to the large number of employees or exceeding the available income size).

Simplified tax system

Simplified taxation system (UCNO, USN, Simplified) - Special tax regime, which is most often the most profitable for paying taxes and reporting. Compared to other special modes, a much larger amount of entrepreneurial activities fall under the operation of the USN.

Using USN, entrepreneurs and organizations pay only one tax in accordance with the predetermined by them with a taxable base (6% of income or 15% of income reduced on the amount of expenses).

Single tax on imputed income for certain types of activities

A single tax on imputed income (UNVD, Vedennka) is a special tax regime that applies only to certain types of activities (as a rule, this is a retail trade and provision of services to the population).

The main feature of UNVD is that when calculating and paying the tax, the size of the real income does not have the value. ENVD is considered based on the size of the alleged income of the entrepreneur, which is established (imputed) by the state.

Note! 2020 - the latter for use of UTII. From 01/01/2021 This mode is canceled. But already in 2020, it will not be able to apply it to organizations and IPs that are engaged in selling goods subject to mandatory labeling: shoes, drugs, as well as clothing and accessories from natural fur. In addition, ENVD will cease to act since the beginning of 2020 in the Perm Territory - such a local lawmakers decided.

Single agricultural tax

Unified Agricultural Tax (ECN) is a special tax regime that is intended specifically for agricultural producers. The use of ESC has the right of only those II and organizations, in which income from agricultural activities is more than 70%.

Like any other special regime, ESHN allows one single tax to replace all major taxes in the general taxation system: VAT, property tax and personal income tax.

Patent tax system

Patent taxation system (PSN) is a special tax regime that can only be applied by individual entrepreneurs, while the average number of employees should not exceed 15 people.

Using PSNs, an individual entrepreneur receives the right to buy patents (one for each) for certain activities (as a rule, this is the provision of household services to the population and retail).

When calculating the cost of the patent, the size of the real income does not matter. PSN tax is calculated on the basis of potentially possible to obtain income, which is established by the laws of the subjects of Russia.

Professional income tax

Professional income tax (NAP) is valid in 2020 in 23 regions of Russia as an experiment. Self-employed faces and IP can use it. Payers should not have employees, they cannot engage in trade. The limit on annual income is 2.4 million rubles.

The tax is subject to all income received, expenses are not taken into account. Rates are as follows: 4% - if it is received from individuals, 6% - from organizations and IP. Accounting for operations is conducted in the Personal Account, the checks are formed there. The tax is calculated monthly by the IFNS, the reporting is not necessary.

Combining tax systems

The overwhelming majority of SP and organizations during their activities use only one of the above tax regimes, but the law does not prohibit the combination of some tax systems (which you can see in

The problem of choosing the optimal taxation system is very important and relevant for small business entities. The development of small business is an integral condition for the effective functioning of a market economy.

Small business is a constituent and necessary element of the market mechanism, as well as activities aimed at developing the national economy, accelerating the process of introducing new technologies, an increase in the number of employed workers, improving product quality, solving social problems, in general, the creation of such economic conditions without which The high efficiency of the market is impossible. According to the Federal Law "On the Development of Small and Middle Entrepreneurship in the Russian Federation", the entrepreneurship can be considered small since January 1, 2008, in the event that the number of employees does not exceed 100 people. Profit from the sale of goods (works, services) excluding VAT for the previous calendar year there should not be more than 400 million rubles. and the share of participation in the capital of one or more legal entities who are not subject to small business should not exceed 25%.

The system of taxation of small businesses in Russia has recently been developing in difficult conditions, because Tax legislation is subjected to continuous changes. Therefore, it is imperative to choose a taxation regime suitable for its company, which will reduce tax payments and increase profits.

As of 2014, according to tax legislation, the following regimes and taxation systems in Russia are available:

1. Total taxation system (OSN);

2. Simplified taxation system (USN);

3. Single tax on imputed income (UNVD);

4. Unified Agricultural Tax (ECN);

5. Patent taxation system (PSN).

The choice of the tax system to the subjects of small entrepreneurship should be approached very thoughtful, because the correct choice of tax reduces the costs of the enterprise, allows it to develop and carry a random tax burden.

The total tax system (AUD) can be applied without limiting by all taxpayers for any activities. The total tax system is the most difficult tax regime in the field of tax payments. The main disadvantage of this regime is bulky in reporting. As well as the use of OSN requires very significant spending on accounting, in contrast to other tax systems. This mode cannot be determined as the best for most small companies and beginner entrepreneurs.

A simplified taxation system is a regime used for tax support for small business, which is most often the most profitable for paying taxes and reporting. This taxation mode is voluntary. The use of a simplified taxation system provides for the payment of a single tax instead of income tax, personal income tax, VAT and property tax. Accounting and reporting is provided in a simplified form.

A single tax on imputed income is a special tax regime that applies only for certain types of activities. An essential feature of UTII, is that when calculating and paying the tax, the size of the real income has no value. ENVD is calculated based on the magnitude of the income of the entrepreneur, which is established by the state. Only the need to pay taxes can be attributed to the negative side of the regime, even if the enterprise is at an unprofitable position.

A single agricultural tax is a special tax regime that is intended specifically for agricultural entrepreneurs. As well as any special regime, the ESHN replaces several major taxes: NDFL, income tax, VAT and property tax. The right to use ESHN has individual entrepreneurs and organizations that have income from agricultural activities exceed 70% of the total income. IP and organizations that are not producers of agricultural products, but only engage in its primary and subsequent processing, have no right to apply Esch.

Patent system of taxation is a special tax regime that can only be applied by individual entrepreneurs, while the average number of employees, they should not exceed 15 people. IP has the right to use the patent system at one time with other taxation systems, the transition to it is voluntary.

Summing up, we can say that each tax regime has its own positive and negative points. However, it is impossible to give a clear definite answer, because To select an effective tax system, it is necessary to pay attention to the peculiarities of the organization, its types of economic activity, the number of employees, organizational and legal form and many other important factors. This will help you choose the future taxation system correctly, and, therefore, minimize planned costs and increase profits.

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