What taxes does LLC pay?

What taxes does LLC pay on the general regime?

1. VAT.

The tax period is quarter.

The deadline for the transfer of tax and the filing of a declaration is not later than the 20th day of the month following the end of the quarter.

This tax is calculated as follows: from the amount of outgoing VAT (on issued invoices), the incoming VAT (on received invoices) is deducted. All incoming documents must be reflected in the purchase book, and outgoing documents should be reflected in the sales book. In order to avoid problems with tax authorities, the taxpayer must have documentary evidence of his expenses. VAT on received invoices can reduce the tax base both in the quarter corresponding to the date of issuance of documents, and in subsequent periods. In advance, you can not take VAT to be deductible. If the amount of tax received as a result of the calculations is positive, it must be transferred to the budget, if it is negative, the tax is refundable from the budget, which will reduce the payments for the next quarter by the appropriate amount. It should be noted that each enterprise should get acquainted with safe shares of deductions, the value of which is determined for each region. This information is posted on all popular accounting resources.

2. Income tax.

The tax period is a year.

The deadline for transferring the tax and submitting the declaration is not later than March 28 of the year, which comes after the end of the tax period.

The reporting periods are 3, 6, 9 months.

The timeframe for transferring advances and making payments shall be no later than the 28th day of the month following the end of the reporting period.

For organizations whose sales revenues, according to the results of four quarters, amount to no more than 10 million rubles for each quarter, a special monthly procedure for payment of advances is provided (art. 286 of the Tax Code). To calculate the tax base, you need to reduce revenues without VAT by the amount of expenses without VAT. At the same time, cost accounting should be carried out in accordance with the Tax Code, which provides many nuances and limitations for various types of costs. The tax rate is 20%.

3. Property tax.

The tax period is a year.

The deadline for transferring the tax and submitting the declaration is not later than March 30 of the year, which comes after the end of the tax period.

The reporting periods are 3, 6, 9 months.

The period for transferring advances and submitting settlements is not later than the 30th day of the month following the end of the reporting period.

Payers of this tax are LLC, which take into account any assets on their balance sheet. The tax base is their average annual value, which is calculated by a special formula. The size of the tax rate is determined at the regional level and can not be more than 2.2%.

What taxes does LLC pay in a simplified mode?

The taxation system of the USN involves the payment of a single tax that replaces the VAT, as well as taxes on profits and property.

The tax period is a year.

The deadline for the transfer of tax and the filing of a declaration is not later than March 31 of the year, which comes after the end of the tax period.

The reporting periods are 3, 6, 9 months.

The term of advances shall not be later than the 30th day of the month following the end of the reporting period. Reporting in LLC does not provide for the submission of interim calculations.

There are two ways to calculate the tax base, one of which must be chosen by the taxpayer when moving to the "simplified":

1. Income - expenses * 15%. The cost structure for the USN is determined by Art. 346.16 NK. An important nuance is that when calculating the tax can be taken into account only actually paid costs. Also, the taxpayer is required to maintain a book of income and expenses.

2. Income * 6%. The use of this mode does not require cost accounting, which greatly facilitates the passage of checks and accounting.

What taxes does LLC pay when applying UTII?

The UTII is mandatory for organizations engaged in certain types of activities: retail trade, household services, passenger transportation, provision of real estate for rent and some others. The single tax also excludes the payment of VAT, property taxes and profits.

The tax period is quarter.

The date of transfer of the tax is not later than the 25th day of the month that comes after the end of the quarter.

The deadline for submission of the declaration is not later than the 20th day of the month that comes after the end of the quarter.

The calculation of the UTII does not depend on the revenues and expenses of the LLC, it is made based on the indicators established by law. It should be noted that an organization that conducts various types of activities can apply UTII simultaneously with general or simplified systems.

Other payments to the budget.

What taxes does LLC pay yet? The answer to this question also depends on the specifics of his work. The enterprise can be a payer of transport, water, land taxes, severance tax, excises, apply the ECCN regime. In addition, each employer must pay payroll taxes: personal income tax and fees to extra-budgetary funds. Preliminary calculation of tax payments will allow the entrepreneur to assess the order of costs and decide what tax system to choose for LLC.