LLC is a popular form of enterprise formation established by one or more participants. The tax systems used in Russia for enterprises with this form of ownership will be discussed in this article.
Tax regimes that LLC may use
To find out what taxes the LLC pays, we’ll look at what form of taxation a particular company is on. There are systems:
- general (OSNO);
- simplified (simplified tax system);
- UTII.
Usually, the founder selects the tax form on his own when registering his business or switches to another system in the manner prescribed by law. A special application should be submitted for the application of the simplified tax system, and if the entrepreneur has not done this, then his company will automatically work on the OSNO.
What taxes does LLC pay for OSNO?
This mode is traditional. It is mainly used by organizations working with large, often international companies, or participating in export-import operations. In such enterprises can not do without VAT. Therefore, such companies, by definition, must take it offsets and reimburse it to the budget, which can only be done by payers of this tax, that is, enterprises that use OSS.
OSNO companies calculate and pay taxes:
- VAT - 18%;
- for profit - 20%;
- on the property of the enterprise - 2.2% of the inventory value of the property and up to 2% of the cadastral value of the buildings involved in the production process, depending on the region of the enterprise and the decisions of local authorities;
- Personal income tax on employee salaries - 13%.
From July 1, 2015, Moscow enterprises pay once a quarter trade fee subject to at least one trading operation in the reporting period.
In cases where the LLC for some reason (for example, reconstruction of the production or its conversion) does not conduct activities, it does not pay taxes, confirming the suspension of activities with financial statements. Reporting to the IFTS is necessary in any case.
What taxes do LLC (USN) pay?
Simplified special mode is the most popular form for LLC. Restrictions on its use are established by law. Firms are entitled to apply it in 2015 if the annual revenue does not exceed 68.82 million rubles. Using the simplified tax system eliminates the calculation of VAT and income tax. Simplified tax is paid in two ways, choosing it during registration:
- 6% of the income received;
- 15% of revenue (revenue minus expenses).
Tax paid advance payments at the end of each quarter.
Since the beginning of this year, simplified enterprises have been calculating and paying property tax, but not on all fixed assets, but only on buildings used in production activities and listed in real estate listings valued at the cadastral value published in the constituent entities of the Russian Federation. This year, a new procedure for real estate taxation is applied in 28 regions of the country.
“Simplists” in Moscow pay a trade fee, the amount of which they have the right to reduce costs when applying the simplified tax system 15% of revenue or reduce the single tax when using STS 6 % of income.
We found out what taxes are paid by LLC on the simplified tax system. In the absence of activity tax on the simplified tax system is not paid, but confirmed forced simple submission of a declaration on the simplified tax system. In such cases, it will be zero.
Taxes LLC on UTII
The essence of the UTII regime is that the company pays the tax not according to actual performance indicators, but according to the calculated imputed income, which is calculated on the basis of legislatively established standards developed for certain types of activities. It should be noted that the UTII regime may not be applied in all regions, therefore, before deciding on its use, this possibility should be clarified. We find out what taxes the UTII LLC must pay.
When using this special mode, the company does not pay VAT and income tax. The single tax rate is 15% of imputed income, but it is set at the regional level and can be significantly reduced. Submit a declaration to the IFTS and pay LLC UTII tax on a quarterly basis.
Payers are required to pay property tax from 07/01/2014, since the tax period under this system is six months. For the payment of property tax, the same criteria apply as for other forms of taxation: at a rate of up to 2%, production-specific buildings are included in the list of cadastral real estate objects approved and published at the regional level.
In the absence of activity of LLC on UTII tax pays. This is due to the specifics of this tax regime, in which the already calculated imputed income tax is levied.
Features: the ability to combine modes
Note that firms have the right to combine several tax systems. For example, one company can simultaneously use OSNO and UTII or STS and UTII. You can combine these modes for reasons of more flexible and profitable business. Only the simultaneous combination of OSNO and USN is impossible: between these systems, entrepreneurs have to make a choice in favor of one of them.
PIT and insurance premiums
All companies that are in any tax regime withhold from the salary of working personnel income tax in the amount of 13%. This is the only tax that a worker pays on his own income (salary). The company in this case acts as a tax agent, withholding personal income tax from the salary and transferring it to the budget.
Having found out what taxes the LLC needs to pay, we’ll talk about payments to extra-budgetary funds called social deductions or insurance premiums. They are calculated as a percentage of the payroll:
- in the FIU - 22%;
- in FFOMS - 5.1%;
- in the Social Insurance Fund - 2.9% (insurance in connection with temporary disability and maternity leave) and from 0.2 to 8.5% (from industrial injuries and prevention of occupational diseases); the percentage of insurance varies due to the level of danger of production.
Dividend tax LLC
What taxes does the founder of the LLC pay? The owners of the company (founders, participants, owners) at the end of the reporting period, payment of taxes due from the company and determining the financial result are entitled to receive dividends. They are distributed only if the company has profit after the transfer of all necessary payments. The procedure for the distribution of dividends is fixed in the Charter of the company - they can be distributed quarterly or at the end of the year. 
Since dividends are income, their amount is also subject to personal income tax in the amount of 13%, and the accounting department of the company withholds and transfers this amount to the budget.
Other taxes
Consider what taxes you need to pay LLC in addition to those listed above. There are a number of regional fees. If an enterprise of any form of ownership uses in its activity a piece of land, any water resource or has a motor transport park, then it is necessary to pay land, water or transport taxes. They are charged quarterly and paid in advance.
The review provides information on what taxes the LLC pays depending on the applicable tax regime.
