Simplified taxation system for LLC. Law on taxation

Currently, for every entrepreneur, the types of taxation for LLCs are quite a complicated issue. In this regard, it is necessary to make a right choice. As if entrepreneurs did not want to register with the tax service, but they will have to do it and monthly make payments. You can not do without this if you do not want to be held accountable under the current legislation.

One of the most profitable and popular today is the simplified taxation system for OOO (USN) - a set of activities that are chosen voluntarily and are used on a par with other analogs. Although this system implies a different procedure for calculating payments and keeping records, many entrepreneurs began to choose it, since it is advantageous if we compare it with the classical system that provides for the overall taxation of LLCs. And if it's a small company, 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, as evidenced by a letter from the Minister of Finance. In 2013, minor changes were made to the tax code, so the system underwent modernization. About this more in detail.

Obligatory conditions

A simplified system of taxation for society from ogres Responsibility in 2014 has several strict requirements that must be observed:

• All funds and intangible assets at a cost can 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 take part in the life of the LLC. Only their share of assistance will be equal to twenty-five percent.

Restrictions

Simplified taxation LLC can not use the following organizations:

• Having their own representative offices and branches;
• Participating in the securities market on a professional level;
• Who use ESTs;
• Which are among the parties to the agreement on the issue of production sharing.

Submit claimed A company can only enter a USN if it engages in certain types of activities that are limited for the use of a simplified tax. All individual entrepreneurs can apply for any tax system. However, for the LLC there are two limiting features:

• Revenues must be equal to a 6% rate. This is an important condition.
• Income for taxation should include net profit. This is also important to consider.

Any enterprise at the beginning of each reporting period can change the taxation regime for the LLC. It is only necessary to warn the relevant supervisory authority about this decision. And the scheme of taxes LLC can choose independently. This rule does not apply to those organizations that are participants in trust management agreements. However, d These companies can formalize such a taxation LLC (simplified tax), as income excluding expenses.

The net profit is the object in this scheme . In this case, the corresponding payment is at least 1% of the tax base. Although many subjects can choose their own rate.

Benefits

The simplified taxation system for LLC has a number of advantages:

• The rates for many contributions are below 14%.
• The organization has the right to choose the base, which will be charged a single tax.
• You can use reduced rates to use latitude.
• There is a single tax system.
• The relevant declaration is filed once a year after the reporting period has expired.
• Any organization voluntarily can choose this system of taxation.

Required documents

In this case, you should do everything in the right order. In order to make the transition to the simplified tax system, it is necessary to submit a notification to the tax authority from 1.10 to 31.12. This is important to know. Also in any form LLC can send a request to the tax service to confirm the regime. After that, the organization should receive an answer within a month. To apply for taxation, you will need a primary set of documents.

Activities

Virtually any organization can switch to simplified. 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;
• Organizations engaged in gambling;
• Private pension funds.

Accounting

But it is worth remembering that the 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 over the past two years, since if the account was not conducted earlier, it can cause big problems. A simplified taxation system for LLC is a very profitable scheme, but in order to complete it, you need to approach several criteria. It is also necessary that the company's activities are carried out legally.

Objects and rates of taxation

For a limited liability company, only two types of USN are provided. These include:

• Objects where revenue is taken into account (six percent rate) and income, where net profit is taken into account.
• Taxable object. In this case, the rate is set at 6% of the total profit.
• Taxable income. Here, net profit is taken into account. A peculiar system of "income minus expenditure."

The law on taxation provides that the organization has the right to change the object. However, you must first inform the appropriate authority about this. The organization can choose the scheme itself. But this rule does not apply to companies that are not parties to joint activity agreements. For such organizations, the taxation system for LLCs is preferable, where revenues exclude expenses. In this case, the object is a purely profit.

Legislation allows organizations to set tax rates, only their percentage should range from five to fifteen. This is an important fact. But still the minimum percentage is equal to one of all incomes, according to art. 345. 15 of the Tax Code.

The opportunities offered by the simplified taxation system for LLC

If the organization has applied USN, then it may not pay the following types of taxes :

• On the property.
• At a profit.
• To value added. This rule does not provide for a tax that is paid when the goods are imported into the customs territory of Russia.

The organization that applies USN, is a kind of agent, in other words, performs the retention, calculation and payment of personal income tax (Personal Income Tax). For example, with respect to his hired labor staff.

Before deciding on what taxation to choose for LLC, you need to identify the pros and cons of each system. This is important.

Organizations can also pay other taxes, such as: excise taxes; land; water; For transport, etc.

Insurance premiums

When completing the LLC will require mandatory additional payments. These include insurance 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 incapacity for work or related to maternity and the birth of a child.
• To the territorial fund of compulsory medical insurance.

Determination of costs and incomes

In addressing this issue, the right approach is required. During the determination of the taxable object, the simplified tax system provides for accounting of sales revenues, as well as other profits. Details of this are written in the tax code of the Russian Federation (articles 249 and 250). You should carefully read their content. And in article 251 of the same code, incomes that are not subject to accounting are described, as well as those that are subject to income tax. Expenses are determined and accounted for 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 department of the organization. Expenses are those costs that were met only after payment in fact. If, in this case, to apply the scheme "object - net profit", then the organization has the right to add to the expenses all insurance premiums. This is a prerequisite. And with another variant of the "object-income" scheme, the LLC can reduce the tax, taking into account that insurance premiums will be paid independently.

Changes made in 2014

It is also important to familiarize with this point. Different types of taxation for LLC annually suffer some kind of adjustments. Here are a few items that were changed in 2014:

• For companies that have re-registered, the deadline for submitting an application is extended to thirty days from the date when all information was included in the state register.
• They can be reduced by those USN taxes on the benefits that the company pays out. But they can be reduced only by 50%.
• All participants in the simplified taxation system need to keep records.
• It is possible to index the annual income. That is, any entity engaged in entrepreneurial activities will need to take into account the deflator coefficient. It is important. As a result, the amount of income will be increased in proportion to this ratio.
• Now LLC does not need to count the exchange rate difference. Currency transactions will be fixed in rubles at the time of payment.
• Subjects that are participants of the simplified version, until March 31, were required to file a declaration. And those who in 2014 just go into this system, will pay the previous tax rates.

Thus, from all this it follows that the simplified taxation system for LLC has not undergone any major changes. The only thing that is considered an innovation is that each of the companies must keep accounting or simply restore it for lost time.

Bidding Definition

Those entrepreneurs who have chosen the "income-expenditure" scheme will pay a tax equal to fifteen percent. And if another version of the system is defined in terms of profit, then in this case there will be a rate equal to six percent.

The result

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 fully confirmed fact. Those who do not believe in this can study other taxation systems in detail and make their own conclusion in favor of the one they liked.