Before starting work, each entrepreneur must decide on the organizational form and tax regime. The most preferable are simplified systems, which are distinguished by their profitability and ease of use, but it is often advisable to apply even the tax on general tax liability. This general tax regime is initially applied by each start-up company or individual entrepreneur.
Nuances
OSNO tax is applied by each registered entrepreneur by default, as it is provided by the standard system. The mode is the most difficult, since it has to pay a large number of different fees. Also, the difficulty lies in the need to prepare numerous reports and documents.
Most often, entrepreneurs have to use the help of professional accountants to cope with the calculation of necessary taxes and the preparation of declarations and reports. It should be figured out on which tax to pay, as well as which papers to prepare. Restrictions on time are taken into account when funds are transferred and documents are handed over, since in case of violation of these conditions significant penalties and fines are imposed.
In certain situations, the application of this tax regime is considered beneficial. There are no restrictions on the number of employees or profit, therefore, you can use this system when working in any area of activity, except for prohibited areas.
It is allowed to combine the tax on the tax liability with other regimes, for example, with UTII or USN, as well as with a patent.
Who can use the system?
OSNO can be used by any company or entrepreneur. Therefore, there are no restrictions on the number of employed workers, the monthly income received, the number of branches or other parameters.
The only exception is that you need to work in the permitted areas of activity.
When should I use the system automatically?
This tax regime is mandatory in some situations. These cases include:
- a company or individual entrepreneur does not meet the requirements that apply to taxpayers when using simplified systems;
- there are some reasons on the basis of which it is necessary to pay VAT, for example, partners apply this tax or you can use good VAT benefits for your chosen business line;
- SP during registration did not submit a notification along with registration papers on the transfer to another mode;
- the firm cannot take advantage of the tax exemption offered.
In all of the above situations, it is necessary to pay numerous taxes on DOSA in 2017 and 2018. At the same time, it is allowed to switch to another regime only from the beginning of next year, for which it will be necessary to transmit an appropriate notification to the Federal Tax Service in advance.
Advantages and disadvantages
The use of OSNO has some positive parameters, although this choice is not without drawbacks.
| pros | Minuses |
| There are no restrictions on the choice of a direction of work, therefore, entrepreneurial activity can be carried out in any permitted area | Significant tax burden due to the need to pay numerous fees |
| During tax calculation, all expenses incurred by the company are taken into account | If you have to cooperate with small companies that do not pay VAT, then this tax is paid by the FTS in double amount by the company itself |
| There are no restrictions on revenue or the number of employees, the area of the trading floor or other parameters | It is necessary to prepare numerous reports in a timely manner. |
| Losses may be carried forward. | Significant fines are imposed for violation of the deadlines for tax payment or transfer of documents |
| OSNO is the only choice for companies that need to use VAT | All documents must be prepared by qualified specialists, which leads to an increase in expenses for the salary of employees |
| It is convenient to use the mode if large suppliers or intermediaries act as counterparties | You can change this mode only from the beginning of the year. |
Even in the presence of numerous minuses, the tax of OSNO is considered to be in demand, since in some situations such a system can be really beneficial.
When is it appropriate to use OSNO?
Using this mode is advantageous in situations where the company's counterparties also operate under the basic taxation system, therefore they are VAT payers. This will allow firms to reduce VAT. By reducing the tax burden, it is possible to spend money on other purposes, so the company will effectively develop.
It is also optimal to use this mode for firms involved in export or import, so their goods regularly cross the border of the country. In this case, when paying VAT, the company can count on a significant deduction.
What taxes are paid?
Initially, it is necessary to decide: what taxes are paid on the OSNO? They depend on whether the payer is an individual entrepreneur or a company represented by an LLC.
| What taxes does the SP pay on OCO? | What taxes does LLC pay for OSNO? |
| Personal income tax equal to 13%, but this applies only to entrepreneurs who are residents of the Russian Federation | For profit, and for this fee, the basic rate is 20%, but for certain reasons, you can use rates from 0 to 30 percent |
| VAT, the rate at which may be equal to 0%, 10% or 18% | VAT - the rate may be 0%, 10% or 18% |
| On the property of individuals with a rate of up to 2% | On property of organizations with a rate of up to 2.2% |
All of the above fees should be accounted for by a staff accountant. For an individual entrepreneur, the tax burden is not considered to be too significant, therefore, if he has knowledge, he can independently cope with calculations, payments and documents. IP taxes on OSNO can also be calculated by a visiting accountant or using special online services.
Special fees
When using OSNO, what taxes are still paid? There are special taxes, which include:
- water;
- gambling business;
- for the extraction of minerals.
Additionally, this includes various duties, which may be state or customs. This or that special fee should be calculated exclusively when working in special fields of activity.
How is the transition to OSNO?
It is important to understand not only what taxes an LLC should pay for OSNO, but also how companies or individual entrepreneurs should switch to this tax regime.
Initially, after the registration of any entrepreneur or organization by default, they become payers of taxes under the GNSS. If, together with registration documents, an application was submitted with the help of which the transition to a simplified system is carried out, then you can switch to the OSNO in two ways:
- from the beginning of the year, by transmitting to the employees of the Federal Tax Service the corresponding notice that a regime change will be made;
- the requirements imposed on firms or entrepreneurs applying simplified regimes are violated, therefore they are automatically transferred to the OSNO, and usually these requirements relate to the maximum number of employees or to the maximum income.
The company or individual entrepreneur must notify inspection workers of the transition to this mode based on changes in working conditions.
How are taxpayers automatically transferred to this system?
Automatic transition is easily carried out under the following conditions:
- income per year exceeded 120 million rubles .;
- assets in value exceed 150 million rubles .;
- more than 100 people are employed in the company;
- After registration within 30 days, the IP did not manage to transfer to the employees of the Federal Tax Service a statement on the transition to any simplified regime, so for this it will now have to wait until next year.
Thus, each company or individual entrepreneur must take into account the rules for switching to different modes.
OSNO taxes for LLC
If the company selects this regime, then you should figure out what fees and in what terms should be paid.
The literacy of the entrepreneur or firm, as well as the absence of significant fines, depends on the correctness of the payment of various fees and the timeliness of reporting.
Income tax
Profit is represented by the difference between the company's revenues and all costs incurred. When calculating this indicator, revenue from sales, non-operating income and expenses, cost and other values are taken into account.
According to ETSA, the income tax rate is standardly equal to 20%. But under certain conditions, it can vary from 0% to 30%. The size of the income tax of the OSNO depends on the field of activity of the company, as well as how much money it receives for a certain period of time.
When calculating this fee, it is necessary to take into account not only the costs that the company incurs in the process of production or sale of goods, but also non-operating expenses, which include interest on debts, expenses on maintaining assets or other expenses. Only with a competent approach, the income tax of OSNO will the LLC be calculated correctly.
Funds are paid monthly until the 28th day.
VAT
This fee is represented by indirect tax, which is paid by buyers in the process of selling companies different goods or services. In addition, it is required to list it if goods are imported from other countries to Russia.
The standard interest rate is 18%, but under certain conditions it decreases to 0% or to 10%. It is allowed to reduce this payment due to tax deductions. Deductions may be granted on the basis of VAT paid to suppliers or when transporting goods through customs. To apply the deduction, it is necessary that the goods are capitalized, therefore, they must have primary documents. In addition, invoices are certainly generated.
The calculation of VAT is considered a complex process, since several formulas are applied at once in the correct sequence:
- initially allocated VAT on income received, for which the formula is used: VAT payable = income * 18% / 118;
- deductions are calculated: VAT to offset = expenses * 18% / 118;
- determined by VAT payable = VAT payable - VAT offset.
These calculations should be carried out by professional accountants, otherwise, when recalculating, employees of the Federal Tax Service will easily identify violations and inaccurate information. At OSNO, the VAT tax rate for an LLC may differ depending on the chosen line of work.
VAT is paid quarterly until the 25th of the next three months. For example, it requires the payment of 900 rubles. for the first quarter of 2018. In this case, 300 rubles. must be transferred before April 25, the next 300 rubles. paid until May 25, and the remaining 300 rubles. must be paid before June 25th.
Property tax
For companies, different property, which can be movable or immovable, acts as an object of taxation. It must necessarily be on the balance sheet of the company as a fixed asset.
All firms operating on the OSNO pay property tax at a rate of up to 2.2%. The calculation is based on the average annual value of available assets.
OSNO taxes for individual entrepreneurs
Entrepreneurs rarely use this regime, since IP taxes on OSNA are complex, numerous, and specific to the calculation. Therefore, the help of a professional accountant is usually required.
When choosing simplified modes, each individual entrepreneur can independently draw up a declaration and transfer fees. But in some situations, it is the general mode that is required.Having figured out what taxes the individual entrepreneur pays for OSNO, there will be no problems with the timely transfer of funds or the submission of reports.
Property tax
The object of taxation is real estate, which is used by the entrepreneur during work.
IP property tax on the OSNO is paid on a common basis, therefore, the standard rate for all individuals is used, which is equal to a maximum of 2%. For calculation, the inventory price of objects is used.
Income tax
Such a fee is paid on all income received by the entrepreneur during entrepreneurial activity. It is taken into account that if a citizen has additional income, then personal income tax should also be levied on them.
The income tax of individual entrepreneurs on OSNA can be reduced through the use of professional deductions, but they must be confirmed by official documents.
The amount of the fee is determined by the formula: (income - deductions) * 13%.
The tax rate represented by 13% applies only to entrepreneurs who are residents of the Russian Federation. This requires that a citizen be on the territory of the country for at least 183 days for 12 months consecutive months.
If the individual entrepreneur is a non-resident, then the rate for him increases to 30%.
The funds are paid in advance by July 15, October and January. Until July 15, the entrepreneur must make sure that the fee for the whole year is fully transferred.
VAT for individual entrepreneurs
This tax is calculated and paid in the same way as the companies that use the OSNO during their work.
The rate can be set 0%, 10% or 18%.
What is the reporting of companies?
OSNO firms must submit all documents and reports in a timely manner, so the requirements are taken into account:
- For VAT, a report is submitted quarterly by the 25th day of the month following the last month of each quarter;
- In respect of income tax, the payment procedure and deadlines depend on advance payments, but the declaration for each quarter, half year, 9 months and full year is transferred as standard, and by the 28th day of the corresponding month;
- for property collection, the declaration is submitted in the same way as for the previous tax, but the reporting date is presented on the 30th;
- information about all officially arranged specialists is submitted until January 20 of each year;
- balance sheet is created every quarter until the 30th;
- Profit and loss account must be done every year until March 30;
- 2-personal income tax is leased annually until March 31.
In addition, companies must submit reports to the PF submitted by calculations on insurance premiums. This process is carried out quarterly until the 15th day of the next month. It is necessary to transfer information to the FSS about the sphere of activity of the company, as well as how much money was paid in the form of insurance premiums. This document is transmitted until April 1 of each year.
What documents are prepared IP?
Entrepreneurs should prepare documents:
- VAT returns are drawn up on a quarterly basis and sent to the FTS department by the 25th day of the month following the reporting one;
- a personal income tax return is generated every year and is submitted by April 30, and is usually drawn up in the form of 3-personal income tax, and if the income for the year has increased by more than 50% compared to the previous period, then the 4-personal income tax form is filled out;
- property tax reports are not generated, and funds must be paid before November 1 of each year.
If the entrepreneur has officially employed specialists, then documents are additionally prepared:
- a document is submitted to the FSS in the form of 4-FSS every quarter until the 20th day of the next month;
- the PF submits a quarterly report in the form of RSV-1 by the 15th day of the second month following the end of the reporting quarter;
- information on the number of employees must be submitted to the Federal Tax Service by January 20 of each year.
Thus, it is important to be well versed in the rules and deadlines for paying taxes and submitting various reports.
What will happen with violations?
If taxes are paid late or reports are submitted later than the deadlines, this is the basis for the calculation of significant fines and penalties. They completely depend on the amount of the fee payable.
Penalties usually vary within 20%, but penalties are calculated for each day of delay, for which the refinancing rate is additionally taken into account. They are limited in size, but can reach a significant figure, so it is advisable even to hire an experienced IP accountant. This will avoid numerous overpayments and problems with the employees of the Federal Tax Service, which, with significant debts, can go to court to enforce the collection of funds. This will negatively affect the reputation and financial condition of any company.
Thus, OSNO is not a very popular taxation system, but in some situations it is beneficial to use it. The transition can be performed at the request of the company or individual entrepreneur, as well as automatically on various grounds. It is important to understand what taxes should be paid by entrepreneurs or companies that use OSNO for work. This takes into account the timing of the transfer of funds and the delivery of numerous reports. Violations lead to significant fines, so it is important to trust this work to specialists.
