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Choice of system of the taxation

There are two basic systems of the taxation on a choice: the basic and simplified.

Thus on the simplified system there are two kinds of the taxation object  — "incomes" and "the incomes reduced by size of expenses".

1. The Basic Taxation Regime (BTR).


Application:

At registration, on-default it is considered that the firm works on BTR. Restrictions in application has (except as specified no compulsory use Special modes).


Taxes:

The Profits tax (20 %). It is paid from a difference between the income and the expense. The sums undertake without the VAT. The list of expenses isn't limited almost. The main thing, that expenses have been proved economically and documentary confirmed (Look Tax Code the Russian Federation chapter 25).

the VAT (in the basic 10 %, 18 %,). It is simplified the VAT it is considered as follows: from all incomes it is considered including 18 % (the sum to divide on 118 and to increase on 18) are to charge; from all expenses it is considered 18 % is to offset; "to charge" a minus "to offset" it is equal "to payment in the budget".

The Property tax (2.2 %). It is paid from residual value of fixed assets.

Instalments in funds (PFR, FSI , FOMI and TFOMI) (26 %). It is considered from a total sum of FOT (payment fund), it is paid monthly.

PIT (13 %). It is kept from a salary of workers.

FSI (injury rate) (from 0.2 to 8.5 %). It is considered the same as also installments in funds.

Other local taxes in case of availability of the taxation object (ground and so forth)


Accounting:

Obligatory conducting accounting and tax accounting (they can differ), quarterly surrenders in tax, statistics and fund of social insurance enough big complete set of the reporting. It is necessary to charge such accounting to the hired general accountant or the accounting organization.


Pluses:

the Company on Basic Taxation Regime (BTR) is the payer of the VAT. All average and large companies also apply BTR, and it is necessary for them, that their costs contained the VAT. If you on BTR, you can work with them without problems.

In a case if the organization receives a loss, she doesn't pay the profits tax, and there is a possibility this loss to consider in the future (to reduce the sum of the tax to the loss sum).


Minuses:

the Extremely burdensome taxation.

2. The simplified system of the taxation (simplified tax system) — incomes.


Application:

Can be applied by the organizations with number no more than 100 persons, an annual revenue in 2010 no more than 60 million roubles (this size is annually indexed), residual value of fixed assets no more than 100 million roubles.

Haven't the right to apply the simplified system of the taxation:

  • the organizations having branches or representations;
  • banks and insurers;
  • non-state pension funds;
  • investment funds;
  • rofessional participants of the security market;
  • pawnshops;
  • the organizations and the individual businessmen who are engaged in production подакцизных of the goods, and also extraction and realization of minerals, behind an exception общераспространенных minerals;
  • the organizations and the individual businessmen who are engaged in a gaming;
  • the notaries who are engaged in private practice, the lawyers who have founded lawyer offices, and also other forms of lawyer formations;
  • the organizations which are participants of agreements on section of goods;
  • the organizations in which the share of participation of other organizations constitutes more than 25 percent;
  • budgetary organizations.

Again created organization has the right to put in the statement for transition to the simplified tax system in five-day term (5 working days) from the date of statement on accounting in the taxing authority, specified in the certificate on statement on accounting (the certificate on INN assignment). In this case the organization has the right to apply the simplified system of the taxation from the date of statement on accounting.

In practice the statement for transition to the simplified tax system moves simultaneously with documents on registration in registration body (in Moscow — Interdistrict Inspection of Federal Tax Service of Russia № 46 on Moscow) as the registration body registers firm usual next day after document feeding, and gives out documents only for the seventh day (though under the law - on the fifth).


Taxes:

The Uniform simplified tax (6 %). The tax assesses all money which has arrived on the settlement account or in cash desk. All sum of the arrived money is multiplied by 6 % and nbsp; — it also will be the tax to payment. The sum of the received tax can be reduced by the sum paid in PFR installments, but no more than on 50 %. Payment quarterly.

Instalments in PFR (14 %). It is considered from a total sum of FOT (payment fund), it is paid monthly.

PIT (13 %). It is kept from a salary of workers.

FSI (injury rate) (from 0.2 to 8.5 %). It is considered the same as also installments in funds.

Other local taxes in case of availability of the taxation object (ground and so forth)


Accounting:

Very simple accounting. The book of incomes and expenses under the established form and only regarding incomes is necessarily led. Once a year surrenders the tax declaration which is very simply filled also report PFR and in FSI.

It is formal, the business accounting is obligatory only for fixed assets, intangible assets and at dividend payout (However, actually, accounting is necessary for leading and on other sites: cash desk, the settlement account, calculations with counterparts, etc.).

In a case if the organization small, such accounting can be led most or to charge to somebody from employees.


Pluses:

Simple system of accounting, clear and accessible.

The lowest rates of taxes.

Approaches for low cost kinds of business (various kinds of works and services).


Minuses:

doesn't approach for production or trade in view of that for the taxation the profit (a difference between the income and the expense), and all sum of the received income is considered not. Even in case the firm has received a loss (expenses have exceeded incomes), the tax all the same should be paid.

3. The simplified system of the taxation (simplified tax system) — the incomes reduced by size of expenses.


Application:

the Same, as the simplified tax system "incomes" (see section 2).


Taxes:

The Uniform simplified tax (15 %). It is paid from a difference between the income and the expense. The list of expenses is rigidly limited. Expenses should be the Russian Federations have been proved economically, documentary confirmed and listed in clause 346.16 Tax Code . Payment quarterly.

Instalments in PFR (14 %). It is considered from a total sum of FOT (payment fund), it is paid monthly.

PIT (13 %). It is kept from a salary of workers.

FSI (injury rate) (from 0.2 to 8.5 %). It is considered the same as also installments in funds.

Other local taxes in case of availability of the taxation object (ground and so forth)


Accounting:

In spite of the fact that the taxation system is called as simplified, accounting conducting on 15 % of the simplified tax system not too simply. There is the closed list of expenses accepted for the taxation. All kinds of expenses concern it not. Besides, there is a necessity to determine both the expense sum, and the moment of its origin, and also to demand from suppliers accurately and correctly made primary papers. It does all almost impossible to keep account independently, and such system of the taxation demands qualified or the general accountant.


Pluses:

Approaches for production and the sales organizations working with the small organizations or with retail.

Tax burden more low, than on Basic Taxation Regime (BTR).


Minuses:

Costs for the organization of conducting accounting same, as on Basic Taxation Regime (BTR).

Even in case the firm has received a loss (expenses have exceeded incomes), it is necessary to pay minimum tax — 1 % from incomes.

4. Schedules of delivery of tax declarations on all tax treatments

Look section: Compilation and transmittal of accounting and tax reports.

5. A conclusion.

It is impossible to tell unequivocally what system of the taxation better, or is worse.

It is necessary to consider all concrete aspects of activity of your Organization, and only then to make a choice.

Is recommended to charge it to our specialists who will carry out the complete analysis of activity of your Organization, and on the basis of the received data reasonable recommendations about use of this or that system of the taxation will put at disposal of heads of your firm.


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