simplified taxation system created to help small and medium enterprises in the implementation of its activities.According to the law the organization of the company as a legal entity, it has the right to select a particular system of taxation and tax calculation.Government agencies offer either easy or standard mechanism.
Simplified tax system involves the replacement of some of the most common types of taxes by one, the so-called single, which takes into account all of the species.As an object appear income received by a legal entity in the implementation of its activities.
This type of tax system decided to combine three main groups.The first includes those revenues that are taxed at a rate of 6%.The second group can be attributed amount of income less the expenses incurred, taking into consideration the rate of 15%.Simplified taxation system for individual entrepreneurs involves the replacement of a number of taxes to a single payment in the form of a patent.
But in order to choose the easy option, you must meet certain criteria.For example, the conditions for the transition to a simplified tax system does not allow you to use this opportunity to banks, investment and pension funds, pawnshops and other non-special credit institutions.Companies engaged in the extraction and sale of mineral resources, as well as organizations involved in the gaming business, are not included in the list of entities that have the right to go.In addition, the estimated data reflecting the current situation of the company or organization in the financial sector.Thus, the income after the sale of products or of the main activities for 9 months should be worth no more than 45 million rubles, and the maximum number of employees is considered to be 100 people.One of the most common indicators is to evaluate the amortization of intangible assets funds (intangible assets) during the reporting period, its amount reaches the limit of 100 million rubles.And the important point is the lack of the company's branch network and other missions.
So reveal the list of taxes that are replaced by a single in the case of the transition to a simplified system:
- VAT (value added tax).As an exception, it recognized the VAT levied on the group of goods transported across the border of Russia;
- the income tax;
- property tax.
Separately produced collection of funds in the pension and insurance funds.Simplified tax system assumes a standard mechanism for the calculation and payment of other taxes, as well as of cash management services, compiling and presenting financial statements.
to move to a less complicated tax system is necessary when applying for the tax office to indicate their intention.For further payments to the amount of the tax payer should clearly define the tax base.In addition, the amount paid to the Treasury of funds entity calculates its own.Payment shall be made no later than 30 April, that is, in the next reporting period.These funds are transferred to the account of the Federal Treasury, from which the distribution of the accumulated capital for all budget and extrabudgetary funds.
Profit after tax remains at the disposal of the company and distributed to internal funds on the basis of needs.A legal entity the right to return to the old system of tax collection.Just before that, he is obliged to show the desire in writing to the tax authority.Submission is accepted at the beginning of the following year.But most importantly, this period shall be not later than 15 January.
