Limited Liability Company is a popular form of ownership.Founders at its formation has several advantages.One of them - the provision of a legal person the right to choose the type of taxation.In total there are four.Let us consider in detail the system of taxation LLC.
1. Simplified.This system is recommended for companies whose activities are only just beginning.The company still can not accurately predict their income.How to switch to simplified taxation Ltd?Still in the process of paperwork founders must notify the registration authority of this desire with the help of the application.The simplified system is permitted for companies with number of employees up to 100 people.At the same time the company's income must not exceed 20 mln. Rubles.in year.When the simplified system of taxation does not cost the following deductions: property tax, income, unified social tax, VAT.But the organization is required to pay personal income tax, a flat tax and insurance premiums.
simplified taxation Ltd. assumes a choice of one of two bases.The most profitable of them is to use the net proceeds.This value is involved in calculating the amount of tax.The second version of the database - "income minus expenses".Embarrassing is the calculation of the tax, as not all costs can be used for the deduction.For example, the cost of repair of personal car director at the expense of the organization can not be taken into account to reduce the income.
interest rate to determine the tax also depends on the selected base.When using the "net income" organization is required to pay 6% of the taxable amount.In the second case, the tax rate is 15%.What better use of the base, if the organization has high costs?In this case, to take a more favorable tax "revenues minus costs."With little expense the company is better to use "net income."
2. Traditional or common system of taxation LLC.It is one of the most difficult to define the base.Even the process of accounting is difficult, so the organization must have a staff of excellent specialist.The company will need to conduct a serious reporting software (1C, etc.).Ba is used by enterprises, where a relatively constant amount of income and expenses, as well as a large cash flow.The organization, choosing the traditional system, are payable to tax property tax (2.2%), the profit (20%), VAT (18%), the unified social tax (26%).
3. ESHN applies to entities that produce agricultural products.A single agricultural tax substitutes VAT, unified social tax, property taxes and profits.
4. UTII used for companies that are engaged in certain activities.That is, a single tax on imputed income is imposed not on a businessman or a legal entity, and its work.The calculation takes into account not UTII actually received income and imputed.Government officials determine the size of the tax themselves.Other syllables UTII - a kind of dues imposed from above.Organizations wishing to work with the system, quite a bit.
Thus, the taxation of company caused by one of the four systems.The last two of which are used by enterprises that are specific activities.Therefore, they can not choose their own system of taxation.Simplified taxation Ltd. and traditional system chosen by the founders themselves.In these cases, the state can not exert influence on the company's management.Founders of the limited liability company is serious about the choice of the tax system.
