Government is committed to improving the economic situation in the country.This contributes to the development of small and medium-sized businesses.In order to facilitate the formation and operation of small-size and scale of enterprises provides a special system of taxation of small businesses.
Within the framework of assistance to small businesses authorized state body offers a choice of one of three existing methods of calculation and collection of the required sums to the budget and off-budget agencies.Thus, a legal entity can use the standard and simplified system, as well as the taxation of imputed income.Russian legislation divides all existing methods into two groups:
- common system of tax collection
- special system of tax collection
entrepreneur or organization has the right to independently decide on the selection of a particular regime.Taxation of small businesses acting as a simplified system, must be confirmed by the desire of a legal entity in the form of a declaration which is provided to the tax office.If
not been documented using a special system, it automatically applies the general or traditional.With this system, the company is mandatory to submit periodic reports that fully disclose all costs incurred in cash and the proceeds received from the sale of finished products.The main taxes that must be paid to the state are:
- VAT
- Income tax and corporate property.The exception is a form, as a sole proprietorship.
- tax on personal income
Special taxation of small business involves the payment of a single tax, which includes a list of several types, depending on the particular activity.For example, in the agricultural sector UAT paid, that is, a single agricultural tax.However, he may be charged only with companies that are engaged in the direct production of new products, not their implementation or reselling at higher prices.Thanks ESHN organizations have no need to pay income tax on any income, property tax or a natural person and, of course, the VAT (value added tax).
State support of small business is aimed at organizing the special conditions under which institutions becomes easier to carry out its mission.Taxation of small businesses based on a simplified system is carried out only at the request of the legal entity.
as the object of taxation in favor income or income of the organization, less expenses incurred.Tax calculation is performed using the product of the fixed interest rate and the object.The rate differential and depends on the size of the profits for each accounting period.Usually, it is 5 to 15 percent.
transition to another system can take place only after the application to the tax authority, and at the end of the calendar year.
small business taxation for individual entrepreneurs is carried out by payment of a patent (document giving the right to conduct their own activities).There is a specific list of certain kinds of activity that includes 69 titles.
in this area provides for a deduction of benefits in the form of sums insured and pension contributions.The duration of the patent can be up to several months to a year.That is why the tax office offers a choice of another system at the beginning of each month.
