What forms of taxation for LLC exist? How to choose a tax form for LLC: step-by-step instruction

According to the Tax Code, entities receiving income are required to transfer taxes to the budget. This requirement applies not only to organizations and entrepreneurs, but also to citizens receiving a salary.

Main elements

They are mentioned in the 17th article of the Tax Code. The tax is recognized as established when its payers and main elements are identified. The latter include:

• An object. It recognizes income, profit or other characteristic, the occurrence of which entails the imposition of a tax burden on the subject.
• The tax base. It is the monetary value of the object.
• The tax period is the period after which the payer determines the base and calculates the amount of payment to the budget.
• Rules for calculating tax.
• The term and procedure for transferring amounts to the budget.

What forms of taxation exist for LLC?

Currently, the legislation of the Russian Federation provides for several tax regimes:

• BASIC.
• STS
• UTII.
• Unified agricultural tax.

Entrepreneurs can also choose from this list. Additionally, a patent system is provided for IP.

The objects

To begin with, it should be noted that in 2017 in tax forms for LLC nothing changed.

Consider the objects of taxation for each mode:

• At simplified tax form for LLC the object is income or income less expenses.
• When UTII establishes a certain amount of income.
• With ESKH, the object is the same as with STS.

With the main tax form for LLC in 2017 year the object are:

• For income tax, income reduced by expenses.
• For personal income tax - earnings of individuals.
• For VAT - profit from the sale of services / goods.
• For property tax - movable (capitalized before 2013) and immovable.

Period and rates

The terms for which the payer must make deductions are presented in the table:

The year is taken calendar.

With regard to tax rates, with the simplified tax system it is 6% if the object is income, and 15% if income minus expense. Bid for LLC single on the form of taxation UTII: it is equal to 15% of the imputed income. With the unified social tax rate of 6% of the difference between income and expenses.

OSNO tariffs vary depending on the object of taxation:

• Profit tax - 20% in general cases, 0-30% for certain categories of taxpayers.
• Personal income tax - 13-30%.
• VAT - 0%, 10%, 18%.
• Property tax - up to 2.2%.

OSNO - the only one tax form for LLC with VAT. In special modes, the company is exempted from the obligation to pay property tax, value added and profit.

Criteria for choosing a tax form for LLC

In order to choose the right tax regime for an enterprise, it is necessary to analyze several factors. Among them:

• Kind of activity.
• The number of employees.
• The amount of income.
• Regional specifics of tax systems.
• OS cost on the balance sheet.
• Import-export operations.
• Customer and consumer base.
• Ability to use benefits.
• Stability of profit.
• Competent organization of accounting.
• The procedure for paying contributions to funds.

It’s hard to immediately and unequivocally say What form of taxation is better for LLC. As a rule, newly opened enterprises begin to use OSNO, and then, in the course of their activities, switch to a different special regime or remain in general.

Recommendations of specialists

BASIC - form of taxationSuitable for all businesses.When choosing this regime, the legislation does not establish restrictions. However this tax form for LLC, and for subjects of other legal types, it is considered the most burdensome.

Firstly, as can be seen from the above information, this regime provides for the payment of several taxes, which ultimately translates into a rather round amount. Secondly, the disadvantage of this tax forms for LLC considered the complexity of accounting, reporting and interaction with the IFTS.

For legal entities that are just starting their activity, the special modes are considered most suitable: USN, UTII, UES. In these forms of taxation for LLC certain benefits are provided. In particular, the company is exempted from the obligation to deduct a number of taxes provided for by the OSNA.

USN requirements

The legislation establishes a number of criteria, the compliance with which allows you to switch to a special form of taxation. For LLC, wishing to start using the simplified tax system, bans are provided for:

• Release of excisable goods. These include tobacco, alcohol, gasoline, diesel fuel, passenger vehicles, etc.
• Mining operations. An exception is provided for such common materials as sand, clay, building stone.

STS cannot use pawnshops, banks, investment funds, pawnshops, private pension funds, insurers, professional participants in the securities markets.

As part of this system taxation for LLC set a limit on the number of employees. It should not exceed 100 people.

As for income, the existing company is not entitled to switch to simplification if, based on the results of 9 months. of the year in which the notification is sent, its income exceeded 45 million p. At the same time, legal entities using the simplified tax system lose the right to further use the regime if they earn income in excess of 60 million rubles during the year. This limit is multiplied annually by a special coefficient.

Unified agricultural tax

This mode is used only by agricultural enterprises. The main activities, respectively, should be the production, processing, sale of agricultural products. Agricultural enterprises also include fishery enterprises.

In order to apply CES, the share of profit from the sale of goods or the catch should be more than 70% of the total income received from the sale of services / products.

Enterprises that are engaged exclusively in processing (without production) are not entitled to use the unified agricultural tax. In addition, it is forbidden to use this regime to organizations producing excisable products.

As for the number of employees, no restrictions are set for agricultural organizations. In fisheries should not work more than 300 people.

The value of income is also not limited if the condition on the size of the share of profit from sales (more than 70% of total income) is fulfilled.

Requirements for UTII

The list of permissible types of activity, the conduct of which this regime can be used for, is given in the Tax Code, in Art. 346.26 (p. 2). These, for example, include the provision of domestic, veterinary services, catering services, trucking, parking lots. Separate types of retail trade are also allowed on an area not exceeding 150 m². It should be noted that the regional authorities have the right to change this list.

The number of employees in the enterprise should not be more than 100 people.

The amount of income is not limited. The tax is paid from the amount established by law.

findings

When selecting a taxation system, the type of activity is primarily evaluated. Enterprises engaged in retail trade and providing services can use UTII, OSNO, STS. Agricultural producers can switch to the unified agricultural tax, OSNO, STS. Manufacturing enterprises are not entitled to use UTII.

The patent system has recently become quite popular. However, only IPs can use it. Meanwhile, the advantages of PSN can be completely replaced by the advantages of UTII, if it is used in a particular region.

As for the restrictions on the number of employees, the limit of 100 people for a start-up enterprise is quite acceptable.

If we talk about the maximum amount of income, then it can also be considered quite reasonable. Difficulties may be experienced, perhaps, by intermediary companies. There are no restrictions with UTII, however, only retail trade can be carried out.

If the organization needs to pay VAT, then the only option is DOS. However, in this case, it is necessary to assume the amount of payments and the possibility of returning the input tax. Keeping records may require the assistance of a qualified financier.

For some enterprises, the most beneficial may be the simplified tax system "income minus costs". But it should be remembered that the costs incurred will need to be confirmed. The company must be sure that it can provide the regulatory body with the necessary documentation.

When choosing a taxation form, you can consult a qualified accountant.

Examples of calculations: UTII

After choosing the optimal system, preliminary calculations should be made. The resulting numbers will help to finally determine. Let's look at a few examples. In them, for the convenience of comparison, the calculations are given for the year.

Suppose an LLC plans to open a non-food goods store in Vologda. The initial data are as follows:

• Expected income in 1 month. - 1 million p. without VAT.
• Estimated costs - 750 thousand rubles / month. (purchase of products, rent, salaries to employees, contributions to funds, etc.).
• Number of employees - 5 people.
• The area of ​​the commercial premises is 50 square meters.
• The size of contributions for employees is 15 thousand rubles / month.

The type of activity of the enterprise allows the use of OSNO, USN and UTII. We will calculate the tax deductions for each regime.

When UTII expenses and income are not taken into account. The calculation of the tax base is carried out according to the following formula:

DB x PLZ x K1 x K2, wherein:

• The basic profitability (DB) for retail trade is 1800 rubles.
• Hall area (PLZ) - 50 m².
• K1 (for 2017) - 1,798;
• K2 for the city of Vologda (for 2017) - 0.52.

The base is 1800 x 50 x 1.798 x 0.52 = 84146 p. 40 kopecks

The calculation of the tax amount is carried out according to the formula:

UTII (NB x 15%) - contributions.

Thus, it turns out:

The amount of tax = 84 146.40 x 15% = 12 621.96 rubles / month. or 151 463.52 p / year.

According to the Tax Code, the payer has the right to reduce the amount of deductions by the amount of contributions paid for employees. At the same time, a restriction is established. The amount of reduction may not exceed the amount of tax by more than 50%.

The amount of contributions for the year will be 180 thousand rubles.

We reduce the tax amount by 50% and we get 75 731.76 r / year. It should be noted that the calculation and deduction of UTII are made quarterly.

STS

Using the data above, we will calculate the simplified "income" mode:

1 million p. x 12 months x 6% = 720 thousand p.

The amount received can also be reduced by the amount of contributions deducted for employees, but not more than 50%:

• 15 thousand p. x 12 = 180 thousand p.
• 720 thousand p. - 180 thousand p. = 540 thousand p. - The total amount of tax for the year.

If the mode "income minus expense" is used, then for the Vologda region. the rate is 15%. The calculation will be as follows:

• 1 million p. x 12 - 12 million p. - income for the year.
• 12 - 9 = 3 (income minus expense).
• 3 million p. x 15% = 450 thousand p. - amount payable.

It must be borne in mind that on the simplified tax system payment is made by making advance payments. An economic entity can deduct them monthly or quarterly. However, this does not affect the annual amount.

In addition, the company cannot take into account contributions paid for employees. However, it is entitled to include them in expenses.

Calculation on OSNO

First of all, the company is obliged to pay income tax:

(12 million p. - 9 million p.) X 20% = 600 thousand p.

As you know, the basic tax rate is VAT. He will make:

12 million p. x 18% = 2 million 160 thousand p.

Moreover, most of the amount received can be returned.

If the sales area is owned, property tax is additionally deducted.

Comparison Results

Comparing the results obtained, we can say that UTII will be the most profitable. Meanwhile, this mode is not suitable for all enterprises and not in all cases.

For example, suppose K2 is 0.9. Accordingly, the total annual amount will be equal to 131 070 p. If the store receives a profit of not 1 million, but only 300 thousand rubles, then the tax on the USN will be 108 thousand rubles. At the same time, the value of revenue does not affect the amount of deductions for UTII, since the physical indicator is used in the formula (in this case, the area of ​​the room).

Assuming that even at such a very modest pace the enterprise will not be able to reach the first month of activity, UTII must be deducted anyway. Payment is made from the first day of registration at the IFTS. STS, in turn, begins to operate from the date of receipt of the first income. In this regard, experts recommend start-up enterprises to switch to STS first. And when income is more or less predictable, choose a mode based on the specific situation.

Important point

It should be noted that LLCs pay taxes by bank transfer. The corresponding requirement follows from Article 45 of the Tax Code. According to the norm, a tax obligation is recognized as fulfilled only upon presentation of a payment order to the bank. The Ministry of Finance prohibits the transfer of cash.

Conclusion

Some enterprises plan to work in several areas falling under different regimes. Can tax systems be combined? Legislation does not prohibit the use of several modes at the same time.

Let's say that trading in a small-sized store brings good profit. To reduce the load, the enterprise can be completely transferred to UTII. And the transportation services that the company rarely provides can be put on the simplified tax system. Accordingly, if transportation is a more profitable direction, it can be transferred to UTII, and trade - less profitable activity - to the STS.

Meanwhile, there are some limitations. For example, it is impossible to simultaneously use the OSNO and the simplified tax system, the Unified State Customs Service and the general tax administration, the unified social tax and the simplified tax system.

Often the company has a need to obtain information about the taxation system used by partners. How to find out what form of taxation an LLC has? To do this, you can go to the official website of the Federal Tax Service. It has a special request form in which data about the company of interest is entered. An interested person receives a response to a request within a few minutes.

In addition, the necessary information can be obtained by contacting the partner directly. This information is not a trade secret. Of course, a potential partner may refuse to provide them, but there is no point in this.