Currently, for every entrepreneur kinds of taxation for the company are still quite a complex issue.In this regard, to properly carry out the selection.As if entrepreneurs do not want to be registered with the tax office, but they will have to do it and to hold monthly payments.Without this, can not do, if you do not want to be held liable in accordance with applicable law.
One of profitable and popular today is a simplified tax system for company (STS) - a complex of measures, which are chosen freely and used on the same level with others.Although this system involves a procedure for calculating payments and reporting, it began to choose many entrepreneurs, as it is favorable when compared with the classical system, which provides general taxation LLC.And if we are talking about a small company, the accounting is much easier.This simplifies the task for every entrepreneur.But, nevertheless, Ltd. should consider that give up the accounting impossible, evidenced by letter from the Minister of Finance.In 2013, the Tax Code of minor changes were made, so the system has undergone modernization.This further details.
Simplified tax system for a limited liability company in 2014, has several strict requirements that must be followed:
- All equipment and intangible assets at cost may not exceed one hundred million rubles.
- in one tax period, the number of people who work in accordance with the Labour Code, shall not be more than 100 people.
- annual revenue to be in the range of sixty million rubles.
- Other organizations have the right to participate in company life.Only their share will be equal to promote twenty-five percent.
simplified taxation Ltd. can not use the following organizations:
- have their representative offices and branches;
- participating in the securities market on a professional level;
- who use UAT;
- are among the parties to the agreement on production sharing.
Apply USN enterprise may only if it is engaged in certain activities, limited to the application of simplified taxation.All individual entrepreneurs can apply for any tax system.But that's for the company, there are two particularly restrictive:
- revenues have leveled 6% rate.This is an important prerequisite.
- Income tax should include the net profit.It is also important to consider.
Any company at the beginning of each reporting period can change the taxation regime for the Company.Only this decision is necessary to warn the appropriate supervisory authority.And the company tax scheme can choose yourself.This rule does not apply to those organizations that are parties to the agreements of trust management.However, these companies can apply for such taxation Ltd (Simplified taxation) as income, excluding expenses.
as the object of the scheme in favor net profit.In this case, the corresponding payment equal to at least 1% of the tax base.While many actors can choose their own rate.
simplified taxation system for the company has a number of advantages:
- rates on many contributions below 14%.
- organization has the right to choose the database, which will be subject to a flat tax.
- can use the latitude of action reduced rates.
- There is a single tax system.
- corresponding declaration is submitted once a year, after the expiry of the reporting period.
- Any organization can voluntarily select this tax system.
In this case, you should do everything in the right order.In order to make the transition to the simplified tax system, the tax is necessary to the organization with 1.10 to 31.12 to submit a notification.It is important to know.Also, in any form, LLC may send a request to the tax office for verification regime.After that, within a month the organization must get a response.For registration of taxation need a primary set of documents.
Virtually any organization can go to the simplified tax system.However, there are some activities that will not be able to issue such a form of taxation.These include:
- insurance and investment companies;
- companies with representative offices and branches;
- pawn shops;
- organizations involved in gambling;
- private pension funds.
But it is worth remembering that the statements to the tax office must provide all without exception.In any case, businesses need to replenish its balance sheet for the year of data over the past two years, as if the records were not kept before it can cause big problems.Simplified tax system for company - it is a very profitable scheme, but to formalize it, must be approached on several criteria.It is also necessary to carry out their legitimate activities of the company.
objects and tax rates
for limited liability companies provides for only two types of STS.These include:
- Objects, which takes into account the income (the rate of six per cent) and income, which takes into account the net profit.
- taxable object.In this case, the assigned rate of 6% of the total profit.
- taxable income.This takes into account the net profit.The unique system of "income minus expenses".
Taxation Act provides that the organization has the right to change the object.However, first necessary to report it to the appropriate authority.Select scheme organization can own.But this rule does not apply to companies that are not parties to cooperation agreements.For such organizations, the preferred system of taxation for the company, where revenues exclude the costs.In this case, the object - this is a purely profits.
legislation permitted organizations to set tax rates, but their percentage should range from five to fifteen.This is an important fact.Yet the minimum percentage is equal to one of total revenues, according to Art.345. 15 of the Tax Code.
opportunities offered by the simplified taxation system for company
If the organization has applied the simplified tax system, it can not pay the following taxes:
- on the property.
- VAT.This rule does not provide a tax that is paid when importing goods into the customs territory of Russia.
an organization that uses the simplified tax system, is a kind of agent, in other words, it makes the retention of the calculation and payment of taxes on personal income (PIT).For example, in relation to its salaried workers.
Before you decide what to choose for company taxation, it is necessary to identify the pros and cons of each system.This is important.
organizations can also pay other taxes, such as excise taxes;land;water;transportation and so forth.
Ltd. At registration required mandatory additional payments.They include insurance premiums.The most popular of them are the following payments:
- to the Pension Fund of the Russian Federation.
- Social insurance.For benefits in the event of disability or related to motherhood and childbirth.
- in the territorial fund of obligatory medical insurance.
certain income and expenses
In addressing this issue requires the right approach.At the time of determining the taxable object STS provides accounting of income from sales and other income.Details are written in the tax code of the Russian Federation (Articles 249 and 250).Care should be familiar with their contents.And in the article 251 of the same Code describes income that is not subject to registration, as well as those subject to income tax.Expenditures to determine and in accordance with Art.346.16 of the Tax Code.
date of receipt of income - this is where the money is coming into the bank account or in cash of the organization.The costs - those costs that have been made only after the payment on the fact.If, in this case to apply the scheme of "object - net income", the organization has the right to add to the cost all the premiums.This is a prerequisite.And with another embodiment of the circuit "object - income" LLC can reduce the tax, taking into account the fact that insurance premiums will be paid by yourself.
Changes in 2014
On this point it is also important to read.Different kinds of taxation for each year suffer LLC making idiosyncratic adjustments.Here are a few items that were changed in 2014:
- For companies that signed up again, extended the deadline for submission of the application up to thirty days from the date when the state register included all the information.
- can reduce those taxes USN for benefits that the company pays.But they can be reduce by 50% only.
- All participants need a simplified system of taxation and reporting.
- indexation revenue.That is, any entity engaged in entrepreneurial activities, will need to take into account the ratio of the deflator.It is important.As a result, the amount of income will be increased in proportion to this ratio.Now
- LLC is not necessary to consider the exchange difference.Foreign currency transactions are recorded in rubles at the time of payment.
- entities that are parties to simplified taxation, until March 31, had to submit a declaration.And those who in 2014 only goes into the system, will pay the old tax rate.
Thus, from this it follows that the simplified tax system for the company has not undergone major changes.The only thing that is considered an innovation is that each company must keep accounting records or just to restore his lost time.
Those entrepreneurs who have chosen a scheme of "revenue - cost", will pay a tax equal to fifteen percent.If the other option is defined by part of profits, in this case would rate equal to six percent.
to all the above, you can add the conclusion that the simplified system of taxation for companies with limited liability - it is the most effective and acceptable option.This is quite a proven fact.Who does not believe in it, can study in detail the other systems of taxation and to make your own conclusion in favor liked.