Types of taxation and their characteristics. Which type of taxation to choose

Types of taxation in the Russian Federation

Tax legislation provides an opportunity for organizations and individual entrepreneurs to choose the types and procedure of taxation. From the moment of registration, all organizations and individual entrepreneurs apply a common taxation system. The taxpayer must notify the Federal Tax Service of his decision to apply other types of tax regimes.

Taxation systems in Russia: table 2020

Next, we will try to indicate in more detail the tax regimes in force in the Russian Federation and describe the limitations of the forms of taxation in Russia.

Features of preferential types of taxation

Russian tax legislation is a complex system, but its main goal is flexibility, i.e., providing each taxpayer with the opportunity to determine for himself the optimal types and procedure of taxation. Each mode has both its pros and cons, and before choosing one of them (or several), you need to pay attention to a number of criteria:

• the type of activity you plan to engage in;
• organizational and legal form – legal entity or individual entrepreneur;
• full-time number of employees;
• amount of income;
• the cost of fixed assets on the balance sheet of the enterprise;
• regional features of doing business and taxation;
• regularity of profit;
• procedure for paying insurance premiums;
• direction of activity (export or import);
• the possibility of applying a preferential tax rate;
• who will be the main consumer (client);
• the ability to correctly confirm the expenses incurred in documentary form.

Types of activities of LLC or individual entrepreneur

If the business is firmly on its feet, makes a profit, and the enterprise employs a large number of people, you can safely work according to OSNO. For start-ups and small businesses or individual entrepreneurs, it is better to start with some kind of preferential treatment. Types of taxation for LLCs and individual entrepreneurs have restrictions:

• USN. They cannot use the mode (the exact list contains Article 346.12 (3) of the Tax Code of the Russian Federation):

1. banking and microfinance organizations;
2. investment and non-state pension funds;
3. organizations engaged in insurance activities;
4. pawnshops;
5. appraisal organizations;
6. in the production of excisable goods;
7. during the extraction and sale of minerals (with the exception of common ones - sand, crushed stone, etc.);
8. foreign organizations;
9. state and budgetary institutions;
10. gaming business organizations;
11. using unified agricultural tax;
12. with a workforce of 100 or more people.

• Unified Agricultural Sciences. Only certain categories of taxpayers have the right to apply preferential tax treatment:
  individual entrepreneurs and organizations engaged in the production of agricultural products, but on the condition that the share of the sale of agricultural products produced by them in the total revenue is at least 70%;
• marketing, processing, gardening, horticultural, livestock agricultural cooperatives, where the amount of income from the sale of agricultural products of their own production or from the performance of work or services for members of such cooperatives is at least 70% of the total income;
• some fishery organizations and individual entrepreneurs.
• UTII. Clause 2 346.26 of the Tax Code of the Russian Federation contains a complete list of types of activities for the use of UTII, but local authorities have the right to reduce this list. The main ones here are:

1. retail;
2. parking services;
3. veterinary medicine;
4. road transport;
5. domestic services;
6. public catering;
7. repair and maintenance of vehicles, etc.

• PSN. This includes several dozen types of activities, including: hairdressing and beauty services, clothing repair and tailoring, photography services, home renovation, etc. Local authorities can supplement the list with other types that are in OKUN.

Income amount

An important feature when choosing the type that will be used for taxation is the limitation on income received as a result of business activity. For each mode the following standards are established:

OSN: what types of taxation exist

As mentioned above, OCH is applied by default. To apply it, there is no need to notify the Federal Tax Service. Notification will only be required if the company previously applied the special regime and then decided to return to the normal system.

The following types of taxes are paid on OSN:

• Organizations - VAT, income tax, property tax;
• Individual entrepreneur - VAT, personal income tax.

Also, such taxpayers pay all other taxes for which they have obligations under the law.

General taxation system (OS, OSN, OSNO)

OSN is a type of taxation in which a legal entity (organization) or an individual (individual entrepreneur or individual entrepreneur) must pay all general taxes.

Such taxes include:

• VAT;
• property tax;
• for individual entrepreneurs – personal income tax;
• for organizations – income tax.

VAT (value added tax). This is an indirect tax that is formed immediately when the product is created. Tax rate 0%, 10% and 20%.

Property tax. Paid to the regional budget for certain types of property. For individual entrepreneurs, this tax is calculated by the tax authorities (FTS); organizations calculate the payment independently, based on the average annual or cadastral value. The tax rate is no more than 2.2%.

Personal income tax (personal income tax). Direct tax levied on individual entrepreneurs on income minus expenses. Rates 13% (basic), 9%, 30%, 35% (depending on the type of income).

Income tax. Profit is the money received, consisting of the difference between income and expenses. Base rate 20%. Of these, 17% are paid to the regional budget, and 3% to the federal budget. For some categories, the legislation provides for reduced tax rates (federal legislation up to 0%, regional legislation up to 13.5%).

Advantages:

• possibility of application to any type of activity;
• assigned automatically, no need to submit any documents;
• there are no restrictions on the number of employees, income, or the cost of fixed assets;
• ability to charge VAT;
• possibility of reducing VAT paid;
• the tax base is calculated minus expenses;
• there are benefits for some types of activities;
• opportunity to receive an investment deduction.

OSNO is suitable for any type of activity and is applied by default if an individual entrepreneur or legal entity has not declared a transition to another type of taxation.

It is beneficial for VAT payers to work under this system, since only with OSN it is possible to reduce the amount of tax on a given payment.

If a company is engaged in activities that fall under the exemption, it pays less income tax. These types are:

• agricultural enterprises;
• educational activities;
• medical field;
• provision of social services to the population, etc.

It is also possible to receive an investment deduction for the purchase and modernization of certain types of fixed assets.

Weak sides:

• serious accounting activities;
• high taxes;
• complex reporting;
• Entrepreneurs and legal entities also pay additional taxes for certain types of activities.

Accounting reporting is characterized by issuing invoices and invoices with VAT, maintaining a tax register for VAT.

Since three types of taxes are paid under OSN, reporting is submitted for each type of tax separately. This is an income tax return (submitted every quarter), a VAT return (every month or quarter depending on turnover), calculations for advance payments and property tax (for legal entities every quarter, individual entrepreneurs do not provide this reporting), a tax return -Personal income tax once a year (for individual entrepreneurs).

Additional taxes are levied on those organizations that engage in the following specific activities:

• mining;
• activities related to the use of earth's subsoil and water resources;
• gambling business, etc.

If the property has land or transport, additional land/transport taxes are paid.

Let's consider special (preferential) types of taxation of business activities.

simplified tax system

The transition to a simplified system eliminates the need for organizations to pay VAT, income and property taxes, and individual entrepreneurs - VAT and personal income tax. You can switch to the simplified tax system on a voluntary basis either from the start of business or from the beginning of a new calendar year. To do this, you must submit a notification to the Federal Tax Service and also meet certain criteria:

• annual income does not exceed 150 million rubles;
• average number of employees - no more than 100 people;
• residual value of fixed assets - no more than 150 million;
• the share of other organizations in the authorized capital is a maximum of 25%;
• the organization has no branches or representative offices.

What types of taxation systems there are on the simplified tax system are indicated in Article 346.14 of the Tax Code of the Russian Federation. The payer has the right to choose the object of taxation on which the rate will depend:

• “Income” - rate 6%;
• “Income minus expenses” - the rate is 15%.

BASIC

The main tax system (OSNO) is the “default” system. All individual entrepreneurs and LLCs are included in it immediately after registering a business, unless they apply for another system. OSNO is suitable for any business without restrictions, but not everyone will benefit from working on it. The thing is that this is the most complex and expensive tax system. On OSNO you will have to pay 20% VAT and 20% income tax for an LLC or 13% personal income tax for an individual entrepreneur. And each tax has its own report.

Small businesses should think about using OSNO if you plan to work with large companies. They will be more willing to work with you because they will be able to receive a VAT deduction. In other cases, it is worth making a choice in favor of special taxation systems: simplified tax system, unified agricultural tax and patent.

UTII

The use of UTII is possible only for certain types of activities. Their complete list is given in paragraph 2 of Art. 346.26 Tax Code of the Russian Federation. The decision to introduce UTII is made by local authorities. Therefore, in some regions this special regime does not apply (for example, in Moscow).

UTII, like the simplified tax, replaces the payment of VAT, income and property taxes, as well as personal income tax (for entrepreneurs). In addition to the type of activity, there are also other restrictions for the use of the special regime:

• the share of other organizations in the authorized capital is a maximum of 25%;
• average number of employees - no more than 100 people.

The amount of payment to be transferred to the budget does not depend on the actual income of the payer. It is calculated based on imputed income at a rate of 15%. Local authorities may set a different rate depending on the category of taxpayer or type of activity in the range from 7.5 to 15%.

Imputed income is determined based on the basic profitability for the type of activity and the physical indicator characterizing the activity (Article 346.29 of the Tax Code of the Russian Federation).

Types of simplified taxation

The simplified taxation system is the most common system for calculating tax payments among start-up entrepreneurs. The simplified taxation system (STS) has several types, differing in the object of taxation:

• Income minus expenses (in different regions the tax rate is from 5% to 15%). This type of taxation is suitable for those types of activities where there are large costs - up to 80% of profit;

• Income (tax rate is 6%). This method of taxation is beneficial for organizations with small expenses (up to 60% of income).

When switching to a simplified taxation system, an organization must independently select the object of taxation.

PSN

This type of special taxation can only be applied by individual entrepreneurs. To use it, you must purchase a patent for the relevant type of activity. PSN can be combined with any other taxation system. Purchasing a patent replaces the need to pay VAT and personal income tax.

The cost of a patent will be calculated by the Federal Tax Service upon its issuance. But you can first make a calculation on the official service of the Federal Tax Service.

There are restrictions on the use of PSN:

• number of employees - no more than 15 people;
• annual income from activities on PSN - no more than 60 million rubles.

Patent taxation system (Patent, PSN)

Special regime for entrepreneurs who have purchased a patent to conduct a certain activity.

Advantages:

• simplicity of registration and accounting;
• the tax return is not submitted;
• low tax rate, regardless of income;
• allowed to use several patents at once.

There is no need to submit data on cash receipts, since in this mode potential income is used. It is calculated based on the type of activity, availability of employees, area of ​​the premises, etc.

The tax rate for PSN does not exceed 6%. If several patents are used, the calculation is carried out for each separately.

A patent is purchased for a period of 1 to 12 months.

Weak sides:

• only IP is used;
• there is a limit on the number of employees - no more than 15;
• income limit – no more than 60 million per year;
• only for certain types of activities.

The patent system has a limited range of activities to which it is applicable. The Tax Code established 63 types of services (Article 346.43 of the Tax Code), including the manufacture and repair of shoes/clothing, repair of household appliances and furniture, watches and jewelry, transportation of goods and passengers, tutoring and translations, veterinary services, etc.

Unified agricultural tax

Unified agricultural tax is a specially developed special regime for agricultural enterprises. Thus, the main limitation for its application is agricultural production. The tax rate is set at 6% of the amount of income reduced by the amount of expenses.

Since 01/01/2019, constituent entities of the Russian Federation have been granted the right to establish a differentiated unified agricultural tax rate in the range from 0 to 6%, depending on the type of product produced, location of activity, income level or headcount.

Unified Agricultural Tax (USAT)

To support farms, this type of taxation was introduced. Unified agricultural tax is regulated by Chapter 26.1 of the Tax Code of the Russian Federation. The system can be applied to individual entrepreneurs and organizations engaged in agricultural work. The full list of requirements is voiced in Article 346.2 of the Tax Code of the Russian Federation. The Unified Agricultural Tax exempts an organization from paying income and property taxes. Entrepreneurs are exempt from paying personal income tax, property tax and VAT.

When calculating tax, income is taken into account minus expenses. At the end of the six months, an advance payment is made (until July 25. The tax itself is paid no later than March 31 of the following year. The tax rate is 6%. It can sometimes be reduced, this may be influenced by the type of product, the level of income of the company, the number of employees and the place of business.

What tax systems exist

There are several tax systems for entrepreneurs. Next, we will consider each in more detail and show with examples how to calculate tax contributions to the budget.

simplified tax system

The simplified taxation system is a simplified taxation system, one of the most popular special regimes in Russia, ensuring low taxes. There are two types:

• 1-6% (depending on the region) on all income received;
• 5-15% (depending on the region) of profit (“Income minus expenses”).

Payers of the simplified tax system submit only a declaration once a year. In addition, individual entrepreneurs do not need to keep accounting records. But it is recommended to do this to track cash flow.

Individual entrepreneurs and LLCs on the simplified tax system do not have the right to provide banking and insurance services, organize investment funds, conduct gambling, and so on (the full list of prohibited activities on the simplified tax system is listed here).

There are other requirements for simplified taxation system users:

• the cost of equipment, transport and other equipment used in the production of products or in the provision of services should not exceed 150 million rubles;
• number of hired employees - no more than 100 people;
• the share in other companies cannot exceed 25%;
• income based on the results of the previous year should not exceed 150 million rubles (or 112.5 million rubles for 9 months of last year, if the LLC plans to switch to the simplified tax system).

If you violate one of these requirements or engage in a business prohibited for “simplified” taxation, you will lose the right to use the simplified tax system and will have to switch to a general taxation system.

Advantages:

• low taxes compared to the general taxation system;
• It is not necessary to maintain accounting records (only for individual entrepreneurs), reporting comes down to preparing a declaration once a year and filling out a book of income and expenses (KUDiR).

Flaws:

• LLCs and individual entrepreneurs on OSNO often refuse to work with counterparties who use the simplified tax system because they need “input” VAT to reduce the amount of tax paid;
• even if you have losses at the end of the year, you will need to pay 1% of all income to the budget.

“Simplified” is suitable for entrepreneurs and organizations that want to pay less taxes.

Example of tax calculation according to the simplified tax system

Let's look at specific examples of tax calculation in “simplified terms”. “Income” with a 6 percent rate is suitable for entrepreneurs with minimal expenses. Let's say IP Pirogov V.S. sets up contextual advertising for business. In a year, he earned 950,000 rubles, but spent only 30 thousand rubles.

Individual entrepreneur Pirogov can reduce the amount of tax on insurance premiums paid for himself - 40,874 rubles. Additionally, you will have to transfer 1% of the amount of income over 300 thousand to the Pension Fund: (950,000 – 300,000) × 1% = 6,500.

Then the individual entrepreneur will pay to the budget:

(950,000 × 6%) – 40,874 – 6,500 = 9,626 rubles.

“Income minus expenses” with a 15% rate is suitable for entrepreneurs whose operating expenses amount to 60% or more of their income.

Let's say that businessman Igor Sergeevich Sidorov resells building materials. During the year, he earned 8,000,000 rubles, and spent 6,000,000 on the purchase of goods. He also paid contributions for himself (40,874 rubles) and 1% of the amount of income over 300 thousand: (8,000,000 – 300,000) × 1% = 77,000 - all this is taken into account in expenses.

Then the entrepreneur will pay to the budget:

(8,000,000 – 6,000,000 – 40,874 – 77,000) × 15% = 282,318.9 rubles.

NAP

Experimental mode launched in 2021. From July 1, 2020, extended to all regions of Russia.

All entrepreneurs over the age of 16 who provide services or produce goods alone can take advantage of the professional income tax to get out of the “shadow”.

Important! If you choose this tax regime, you will not be able to produce excisable goods, extract minerals, resell other people's products, and so on (see the full list of restrictions here).

NPAs are chosen due to low interest rates. Entrepreneurs pay 4% on income received from individuals, and 6% on income from legal entities.

By the way, if the business develops and the annual income exceeds 2.4 million rubles or if you have to hire employees to expand your activities, you will lose the right to apply tax on professional income. In this case, the best option is to switch to “simplified”.

Advantages:

• registration and further interaction with the Federal Tax Service takes place through the “My Tax” mobile application;
• low interest rates;
• reporting is generated and submitted through a mobile application, no declarations need to be prepared;
• checks for clients are made through the program, so you can do without purchasing a cash register.

Flaws:

• you cannot hire employees (in this case you will have to switch to a different tax regime);
• it is prohibited to earn more than 2.4 million rubles per year;
• self-employed people do not pay insurance premiums, which negatively affects the size of their future pension (but they can be paid independently if desired).

The professional income tax is suitable for nannies, tutors, freelancers and other professionals who work alone.

Example of tax calculation for self-employed

Let's look at the calculation of NPD using a specific example. Let's say Igor Valentinovich Kripko is a copywriter. He works with both legal entities and individuals. During the year, he earned 870 thousand rubles (690,000 - income from legal entities, 180,000 - from individuals).

Let's calculate the tax amount using current interest rates:

(690,000 × 6%) + (180,000 × 4%) = 41,400 + 7,200 = 48,600 rubles.

BASIC

OSNO is a general taxation system under which all individual entrepreneurs and LLCs are registered automatically after registration, unless they submit a notice of transition to a special regime. All types of taxes are paid on it: VAT, income tax and property tax.

Unlike special regimes, entrepreneurs and organizations on OSNO can conduct any business and are not limited in the number of employees and revenue. But you have to pay a lot of taxes, which are often unaffordable for small businesses.

In order not to remain on the OSNO after registration, submit a notification of transition to the simplified tax system along with the main package of documents or within 30 days after receiving the status of an individual entrepreneur.

If you decide to work on a “patent”, you must submit a corresponding application to the Federal Tax Service at the place of registration no later than 10 days before opening the business. This can only be done after completing the procedure for obtaining individual entrepreneur status.

Only individual entrepreneurs can acquire a patent; organizations (LLCs) do not have the right to operate in this mode.

Advantages:

• there are no restrictions on the amount of revenue and the number of employees;
• allowed to engage in any business;
• if an individual entrepreneur or LLC suffers a loss, then they are exempt from paying taxes;
• organizations are allowed to take into account losses from the previous period next year when calculating the amount of tax.

Flaws:

• a lot of reporting and mandatory accounting for an LLC (this requires hiring a professional accountant, which will lead to additional costs);
• high tax burden.

OSNO is suitable for businesses focused on cooperation with large companies.

An example of calculating taxes on OSNO

Organizations and entrepreneurs operating under the general taxation system pay VAT and income tax (for LLCs)/NDFL (for individual entrepreneurs). For convenience of calculations, we will summarize all the data in one table.

Let's look at a specific example of Gaika LLC, a store that sells auto parts. The staff includes two salespeople, an accountant, a storekeeper and a security guard. All data and calculations are shown in the table below:

At the end of the year, Gaika LLC will transfer 1,105,600 rubles to the budget: 740,000 for VAT and 365,600 for profit tax. The company's net profit will be 1,462,400 rubles.

Important! If in the example under consideration we took an individual entrepreneur, we would not calculate income tax (20%), but personal income tax (13%).

UTII

The single tax on imputed income is a special regime in which the amount of payment to the budget does not depend on the actual income or profit received.

Important! UTII will cease to be valid on January 1, 2021. By this time, all entrepreneurs must switch to another special regime. Otherwise, the Federal Tax Service will automatically transfer them to registration under OSNO.

The amount of tax, if you decide to register with UTII, depends on the basic profitability and special coefficients established at the legislative level in each region of the Russian Federation. Calculate the amount of payment to the budget using the formula:

UTII = (Basic profitability × Physical indicator × K1 × K2 × 15%) × 12 months.

Due to the fact that when calculating income, the amount of income or profit actually received is not taken into account, UTII provides individual entrepreneurs and LLCs with a minimum tax burden. Therefore, the special mode is very popular.

There are a number of criteria that imputation payers must meet:

• no more than 100 people are officially employed;
• the share of participation in other organizations does not exceed 25%;
• the residual value of equipment, transport and other equipment used in the production of goods or provision of services does not exceed 150 million rubles.

If your business does not meet at least one requirement, you will lose the right to use UTII and will be forced to switch to another special regime or OSNO.

Not all types of business are allowed to be carried out on the imputation. Often individual entrepreneurs and LLCs combine UTII with other tax regimes.

Advantages:

• simple tax accounting that an entrepreneur can handle on his own (saving on an accountant);
• minimum tax burden, regardless of revenue or profit;
• Individual entrepreneurs and LLCs are allowed to reduce the amount of tax on insurance premiums paid for employees, but not more than 50% of the amount. If an entrepreneur does not have officially employed employees, he has the right to reduce the amount of tax on insurance premiums paid for himself down to 0;
• combination with other tax regimes is allowed;

Flaws:

• There are many restrictions, for violation of which an individual entrepreneur or LLC is deprived of the right to use UTII.

A single tax on imputed income is suitable for small businesses to reduce the tax burden on certain types of activities.

Example of UTII calculation

Let's calculate the amount of tax for the year for Ilya Alekseevich Parkov, an individual entrepreneur, who plans to open a car wash in Yekaterinburg. To calculate the amount, we must know the basic profitability (set by the government), the physical indicator (in our case, the number of employees), K1 and K2 (also established at the legislative level).

The monthly base income for providing vehicle washing services is 12,000. Ilya Alekseevich plans to hire 4 workers, then the physical indicator is 5 (including himself). K1 in 2021 - 2.009, and K2 for the selected activity in the Sverdlovsk region - 0.65 (you can check K2 in your region for the selected activity at the local Federal Tax Service).

All the data is there, all that remains is to plug it into the formula and calculate the annual tax amount:

(12,000 × 5 × 2.009 × 0.65 × 15%) × 12 = 141,031.8 rubles.

IP Parkov I.A. may reduce the amount of tax on insurance premiums paid for employees (but not more than 50%). Let’s say everyone’s salary is 20,000 rubles per month or 240 thousand per year. Then the total size of the wage fund is 960,000 rubles (the employee’s annual salary was multiplied by 4 - the number of employees).

Amount of insurance premiums = 960,000 (payroll) × 30% (insurance premium rate) = 288,000 rubles.

Thus, Ilya Alekseevich can reduce the amount of tax on UTII by half - from 141,031.8 to 70,515.9 rubles.

Patent

The patent tax system is a special tax regime in which entrepreneurs buy permission from the Federal Tax Service to conduct a particular type of business.

Important! A “patent” cannot be used by legal entities.

The system is applicable for hairdressing and beauty services, repair, cleaning, dyeing and sewing shoes, manufacturing and repairing metal haberdashery and the like. The full list of permitted activities is described here.

One patent = one line of business. If you want to sew shoes and repair metal haberdashery, you will have to buy two permits.

Tax = patent cost. There are no other payments based on revenue or profit. You can calculate the cost of a patent in the service of the Federal Tax Service.

You can become a PSN payer if you employ no more than 15 employees, and your revenue for the previous year did not exceed 60 million rubles.

Advantages:

• minimum tax burden, regardless of the amount of revenue or profit;
• it is allowed to purchase a patent for a period of 1 to 12 months within one year (relevant for seasonal business);
• reporting - Book of accounting of income and expenses (KUDiR), no year-end declarations are submitted on the patent;
• PSN is allowed to be used for many types of activities (unlike NAP).

Flaws:

• legal entities cannot apply the patent taxation system;
• A separate patent is purchased for each type of activity.

PSN is the best option for beginning entrepreneurs who decide to try their hand, for example, in a seasonal business. The use of a special regime will allow you to save on taxes and invest more money in the further development of the business.

Example of tax calculation for PSN

Let's consider the calculation of annual deductions for individual entrepreneur Grigory Igorevich Fedorov. He decided to open a shoe repair shop and a hairdresser in Tyumen. He will have to buy two patents.

Using the service, we will calculate the cost of a patent in the first area of ​​activity. IP Fedorov plans to hire two employees to repair shoes. Then the cost of a patent for 2020 is 5,250 rubles.

The procedure for calculating the cost of a patent for hairdressing services is similar, only the number of employees will change - there will be 3. For 2020, IP Fedorov G.I. will pay 29,220 rubles.

Thus, the total tax amount for the year will be 34,470 rubles.

Unified agricultural tax

The Unified Agricultural Tax (USAT) is a special regime for agricultural producers, replacing income tax and VAT (if a notice of exemption from VAT is submitted subject to the established revenue limit).

Entrepreneurs whose 70% of their income comes from the production and sale of agricultural products are allowed to apply the Unified Agricultural Tax. The main advantages of the special regime are the reduced tax burden (compared to OSNO) and the minimum amount of reporting.

Example of unified agricultural tax calculation

The tax rate under the Unified Agricultural Tax is 6%. Paid from the difference between income and expenses (as in the simplified taxation system). Let's calculate the amount of tax using the example of Vegetables of the World LLC. The company grows vegetables in the Kurgan region and sells them to retail chains, catering outlets and the like.

In 2021, the company earned 5,500,000 rubles, and expenses for growing products and marketing amounted to 4,100,000 (salaries of workers, purchase of seeds for sowing, maintenance of equipment, etc.).

Tax amount: (5,500,000 – 4,100,000) × 6% = 1,400,000 × 6% = 84,000 rubles.

About the advantages of UTII

Types of taxation for LLCs and for entrepreneurs necessarily include “imputation”. This is not the worst option. Especially if the company's real profit is greater than the government assumes.

The following strengths of “imputation” can be noted:

• the tax base does not depend on the company’s income;
• no additional expenses are required except for fixed contributions to the Pension Fund;
• it is possible to reduce taxes on contributions made to extra-budgetary funds;
• You don't have to use cash registers.

Important: the tax amount is determined by 15% of the company’s potential annual profit.

General system

It is considered the most difficult mode to work in. The general taxation system assumes that the company maintains full accounting and tax records. The Federal Tax Service will also have to pay more.

The taxation regime before registration of the company is indicated. If the entrepreneur or director has not indicated the preferred type, the company will automatically be transferred to the general system. Also, individual entrepreneurs who were unable to obtain permission to use other permitted modes work under OSNO.

The basic tax system provides virtually no restrictions. The number of employees, income or form of work of the organization is not clearly established. It is most beneficial to use OSNO for large corporations, as well as organizations for which benefits are provided when using this regime. The taxation system is especially convenient for LLCs. Enterprises that choose OSNO usually cooperate with those who use it.

The list of payments when using OSN is extensive:

• personal income tax;
• contributions to the Pension Fund;
• social payments from income. Including employee salaries;
• property tax;
• payments to the Social Insurance Fund.

List of declarations that a company submits when choosing an OSN:

• according to personal income tax. Form 3-NDFL is provided annually. Delivery must be made by April 30. Additionally filled out in the Federal Tax Service 4-NDFL. Dispatched within 5 days of first arrival.
• according to VAT. 25 days are allowed for dispatch after the end of the quarter.
• on income tax. Delivery is provided after each reporting period: quarter, 9 months, year.
• payments for property. No later than 30 days after the end of each reporting period.

The choice of OSNO does not prohibit the simultaneous use of other systems. Under the OSN, the organization has the right to introduce additional tax regimes: UTII and PSN.

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