What taxes paid on company common mode?
1. VAT.
tax period - a quarter.
terms of transfer tax and the submission of the declaration - not later than the 20th day of the month which comes after the end of the quarter.
This tax is calculated as follows: from the amount of output VAT (on issued invoice) to deduct input VAT (on receipt of the invoice).All incoming documents must be reflected in the book purchases, and outgoing - in the book sales.In order to avoid problems with tax authorities, the taxpayer must have documentary evidence of their expenses.VAT on receipt of the invoice can reduce the tax base in the quarter, corresponding to the date of discharge documents, and in subsequent periods.Pre-take can not deduct VAT.If the amount of tax resulting from the calculation is positive, it must be listed in the budget, if negative - the tax refundable from the budget, which would reduce the payment for the next quarter of an appropriate amount.It should be noted that each company should meet with secure shares deduction, the amount of which is determined for each region.This information is available on all popular accounting resources.
2. Income Taxes.
tax period - a year.
terms of transfer tax and the submission of the declaration - not later than March 28 of the year that comes after the completion of the tax period.
the reporting period - 3, 6 and 9 months.
terms of transfer payments and delivery of advances - not later than the 28th day of the month which comes after the end of the reporting period.
For organizations realizable revenues as a result of which the four quarters up to 10 million rubles per quarter, a special procedure for the payment of monthly advances (Article 286 of the Tax Code).To calculate the tax base, it is necessary to reduce the VAT revenues in the amount of expenditure excluded.In this account of expenses must be in accordance with the Tax Code, which provides a lot of nuances and limitations of different types of costs.The tax rate is 20%.
3. Property Tax.
tax period - a year.
terms of transfer tax and the submission of the declaration - not later than 30 March of the year, which comes after the completion of the tax period.
the reporting period - 3, 6 and 9 months.
Term transferring advances and payments flow - not later than the 30th day of the month which comes after the end of the reporting period.
payers of this tax - Company accounted for in its balance sheet any assets.The tax base is the average of their value, which is calculated by a special formula.The size of the tax rate is determined at the regional level and may not exceed 2.2%.
What taxes are paid on the Company simplified mode?
taxation system involves USN single tax payment, replacing VAT and income taxes and property.
tax period - a year.
terms of transfer tax and the submission of the declaration - not later than 31 March, which comes after the completion of the tax period.
the reporting period - 3, 6 and 9 months.
Term transferring advances - not later than the 30th day of the month which comes after the end of the reporting period.Reporting Company does not provide for the supply of intermediate calculations.
There are two ways of calculating the tax base, one of which must be chosen by the taxpayer during the transition to the "simplified tax system":
1. Revenues - Expenses * 15%.The composition of costs for STS defines art.346.16 of the Tax Code.An important nuance is that when calculating the tax may be taken into account only the actual costs paid.Also, the taxpayer is obliged to keep a book of income and expenditure.
2. Revenues * 6%.This mode does not require cost accounting, which greatly facilitates the passage of checks and bookkeeping.
What taxes paid Ltd, which applies UTII?
UTII mode is mandatory for organizations engaged in certain activities: retail trade, personal services, passenger services, the provision of property for rent and others.Single tax also eliminates the payment of VAT, taxes on property and income.
tax period - a quarter.
Term transferring tax - not later than the 25th of the month which comes after the end of the quarter.
deadline for the declaration - not later than the 20th day of the month which comes after the end of the quarter.
UTII calculation is independent of the revenue and expenditure Company, it is manufactured on the basis of parameters established by the legislation.It should be noted that the organization, leading various activities may apply UTII simultaneously with the general or the simplified system.
other payments to the budget.
What taxes paid OOO yet?The answer to this question is also dependent on the specific nature of its work.An enterprise may be the payer of the transport, water, land tax, severance tax, excise duties, apply ESHN mode.In addition, each employer must pay payroll taxes: personal income tax and fees to extra-budgetary funds.A preliminary calculation of tax payments will allow the entrepreneur to assess the costs and order to decide which system to choose for company taxation.
