functioning of each company or institution in the modern economy requires the collection and collation of information on economic activity with a view to in-depth analysis and decision on the basis of its management decisions on ways of further development of business activities.This systematic work gives you the opportunity to adequately assess the degree of effectiveness of the entity.The end result of this analysis, in addition to determining the future development strategy, is also an accurate assessment of the ability of the company timely and fully pay taxes professionally distribute profits to fulfill all legal requirements in the field of taxation and charges.On the part of the state and society, the functioning of the taxation system in the broadest sense, implies, first of all, understand that the progressive and correct to be formulated principles and types of taxation, the more effectively will run the entire system.
basic principles of the tax system in force to date in the Russian Federation, were laid at the end of the last century, and, therefore, have been more than 20 years of experience of its development and improvement.
Routine maintenance of accounting in any business is naturally related to the payments to the budgets of different levels.Differences here may be observed only in what kind of system is used by a given company, and what kind of tax it implements.It is determined in a business area, the company operates and what kind of system for this type of enterprise is mandatory.
Today in Russia are the following forms of taxation:
- common system is kind of corporate taxation.She referred to it because widespread.It should be borne in mind that it is a feature of the need for a significant amount of computing.As part of the traditional system of calculation of the amount of each involves a fairly capacious and routine preparatory work, because each type of tax requires training and the availability of individual statistical base.The use of such a system is characterized by the need to comply with strict calculation algorithm, which provides that the calculation of an index, you can go only after the previous calculation.
- simplified system is designed with regard to the maintenance of small and medium businesses, as is popular among entrepreneurs.The name itself says that many accounting procedures here are simplified.This simplification is achieved by replacing a number of taxes, making accounting much easier and requires a smaller amount of reporting and records.Ultimately, of course bookkeeping is less expensive and has a positive effect on production costs.Its application is due to the size of the resulting income now and the number of workers on it.Russian law defined these indicators: income is not more than 60 million rubles, and the number of employees not more than a hundred people.
- system of taxation based on UTII this tax involves replacing several other traditional.As a rule, such a scheme run small businesses and individual entrepreneurs, and UTII here complements other types of local taxes and fees.The rate of tax under consideration is set centrally by the state, but local authorities have the right for its alteration.This condition is essential, as UTII acts as budget items at the local level.
It should also be borne in mind that although the legislation and provides various types of taxation, it does not prohibit an entity applies the mixed system feature is the practice of applying to each individual actions of individual methods of analysis and calculation.
