The amount of taxes transferred to the budget depends on the right choice. tax systems. Today, Russian entrepreneurs have the opportunity to choose any system that fits the criteria of a business entity.
Types of Russian tax systems, selection criteria
You can choose one or another system of doing business at the time of registration of a new company or switch to a more convenient mode in the process of economic activity.
The most complete today is the general taxation system, which is used by the bulk of entrepreneurs. For the small business sector, legislation has developed a simplified type of taxation in which several tax liabilities are combined by a single income tax. For individual entrepreneurs, special taxation systems have been developed in Russia to reduce the amount of paper reporting and reduce the amount of tax deductions.
How to choose the tax regime
The main criteria for choosing a tax system are individual indicators of the company. These include: the number of jobs, the annual cash flow, the value of fixed assets, the type of activity, the availability of the expenditure part of the cost. During the opening period, it can be very difficult for the company to immediately take into account all these parameters, therefore, it is recommended that the doubting management start the activity from the main mode and, as the business develops, switch to a more convenient system. Tax systems in Russia are quite diverse, and each has its own minuses and pluses. Therefore, it is better to familiarize yourself with all the nuances in advance than to deal with excess paperwork.
The basic taxation system, which implies the maximum number of tax liabilities
General taxation system It is used by default in tax legislation and is automatically assigned to all newly opened companies. Users of this regime are required to pay the following taxes to the budget:
- Income tax, which remains at the disposal of the enterprise, in the amount of 20%. Individual entrepreneurs pay personal income tax at a rate of 13%.
- Value added tax, which is a fundamentally important charge in relations between companies, as it has the ability to decrease due to payments made. Very often it is this tax that becomes the main obstacle when choosing a tax system in Russia.
- Land and property taxes are relevant for companies with fixed depreciable funds on the balance sheet.
- Insurance contributions, the amount of which depends on the salary fund of employees.
- Vehicle tax calculated based on vehicle power.
At first glance, the list of taxes may seem impressive, but in practice such a system has many advantages.
The main advantages of the main tax system in Russia
Many taxes of the main system can be legally reduced. As a result, the final amounts of transfers may not be as impressive as they seem. This is a rather significant point when comparing, for example, with UTII, where the tax amount is calculated according to the formula and has a fixed amount.
If a company incurred documented expenses in the reporting period, the taxable income base can be reduced in accordance with the law.
Simplification for small business
A simplified taxation system is favorably distinguished by a moderate workflow and the ability to choose the income tax interest rate. This mode is mainly aimed at representatives of medium and small businesses, as it has lightweight accounting. STS has two objects of taxation, these are income and revenue, cut by the amount of expenses.
Companies that carry fixed costs in the course of their activities are advised to choose the 15% mode, most often this is trade. Firms involved in intellectual activity and the provision of services, preferred 6% income tax. Different types of tax systems in the Russian Federation allow any entrepreneur to find the most profitable way to break even.
What is UTII, Unified Economic Taxes and who can use these tax regimes
On the territory of our country, the tax special regimes of the UTII and the Unified Social Tax Administration are entitled to be used in a limited number of regions and for certain types of activities. System single tax on imputed income It has many advantages for many entrepreneurs, but in order to be eligible for use, several criteria must be met. Enterprises at UTII are limited by the number of full-time employees to one hundred people, and they are also forbidden to engage in wholesale trade. The amount of tax is calculated using a formula that has a variable coefficient. The calculation also involves the size of the company's trading area and basic profitability.
For companies engaged in growing agricultural products, developed single agricultural tax. When switching to such a taxation system, it is necessary that the share of the agricultural sector be at least 70% when considering all types of company activities.
Carefully thought out tax systems in Russia enable legal entities to optimize their expenses as much as possible and get a decent profit, despite the mandatory tax deductions.
