Taxation system for LLC. Which tax system is better for LLC

The tax system for LLCs is an area that causes a lot of difficulties at almost all stages of operation.

The right choice of exactly the system that would best suit the business entity will positively affect the successful Doing Business.

Moreover, the problem of such a choice may arise not only during the registration of the enterprise, but also in the process of its existence. Therefore, the solution to this issue must be approached thoughtfully and carefully.

The purpose of creating an enterprise

The main idea of ​​creating an LLC is the desire to maximize profits, the achievement of which is possible only by reducing costs, including tax. The domestic tax system for a beginner can be complicated and confusing.

If, during the registration of a business entity, it is decided on the type of activity being carried out, as well as trying to forecast its income and expenses, then the choice of a tax system will be easier. Tax regimes are divided into general and special. Let us dwell on the main ones.

General taxation system

For LLC, this system means maintaining full accounting with the payment of all taxes in accordance with applicable law (income tax, VAT, etc.).

The advantages of this system are:

- the presence of a certificate of VAT payer, which allows you to work with counterparties - payers of the same tax, which in the future will include the appropriate amount of tax in their costs;

- with a negative value of income, the company has the right not to pay income tax, there is the possibility of reducing the size of this payment by the predicted amount of losses;

- can be used in any kind of activity;

- there are no restrictions on the amount of profit, number of employees and sales area.

With such significant advantages general taxation system for LLC has its disadvantages:

- voluminous and troublesome taxation;

- Mandatory accounting.

Simplified tax system

This mode is used by small businesses and involves a significant simplification in accounting.

This system of taxation for LLC provides for their release from the obligation to accrue basic payments (income taxes and property). Instead of these payments, a single tax should be calculated, its tax rate depends on the chosen type of taxation. So, when calculating income tax - the rate of 6 percent, and when taking into account the difference between income and expenses - 15 percent.

However, business entities using this system cannot be considered as VAT payers, although some exceptions are nevertheless fixed in the Tax Code.

Advantages and disadvantages of "simplified"

The advantages of this tax regime include:

1. a significant reduction in the tax burden;
2. Submission to the tax authority of only one single tax return;
3. the opportunity for the company not to keep accounting, which provides some cost savings, since it does not need to attract specialists (the exception is the accounting for intangible assets and fixed assets).

Among the shortcomings, the following points stand out:

• there is always a risk of losing the right to use the “simplified payment system”, which will entail a surcharge of income tax on interest and a return to the maintenance of a significant number of documents and reports;

• such an enterprise is not a VAT payer, which will complicate the interaction with counterparties who pay this tax; because of this, the competitiveness of a given business entity may decrease;

• the use of a simplified system does not provide for the opening of separate divisions (branches), as well as the implementation of activities such as banking, insurance and notarial, and the sale of certain goods.

The Tax Code of the Russian Federation enshrines a list of business entities that do not have the right to use the "simplification". The same legislative document contains a list of activities in which it also cannot be used.

A single tax on imputed income

This system can also be attributed to special regimes in the field of taxation. The basic principle of determining the basis for taxation of an enterprise is contained not in reporting, but in calculating the profitability of various activities. The calculation of such estimated income is carried out on the basis of a list of formal physical indicators.

The UTII taxation system for LLC is regulated, like all others, by the Tax Code of the Russian Federation. Not everyone can use it, but only business entities that carry out certain types of activities.

Advantages and disadvantages of UTII

The advantages of this system include:

• lack of obligation to pay basic taxes of the general taxation system;

• lowering the amount of UTII by the amount of insurance premiums paid earlier;

• in the absence of combining the considered regime with the general system for certain types of activities, it can be argued about the simplification of accounting.

but imputed tax system for LLC has its drawbacks:

• the organization applying this regime is a disadvantageous counterparty, since it does not pay VAT and cannot provide its partner with a refund;

• when paying tax for each square of the available space, it is necessary to evaluate the effectiveness of its use;

• the number of employees acts as a physical indicator that affects the amount of tax to be paid, therefore, it is necessary to strictly monitor their activities and, if possible, optimize (reduce their number).

It should also be remembered that this tax system for LLC has certain restrictions on certain types of activities within the framework of the current legislation.

Features of the current legislation

Based on the above material, it should be noted that any tax system for LLC is regulated by the Tax Code.

However, you need to remember about the constant introduction of changes and additions to this law.

For example, UTII taxation for LLC is no longer mandatory for the types of activities recorded in the Tax Code.

Also, not all regimes can be applied by legal entities. So, there is a patent system that is used only by individual entrepreneurs.

Conclusion

Having become acquainted with the essence and features of the main regimes, you can understand which taxation system is better for the LLC at a given time. If this is a newly registered company, then you can first work on the "simplification".

With the expansion of production or increase in the volume of goods turnover, as well as with the increase in the staff of employees, the business entity will have to switch to a common system, which implies conducting full accounting, which is best entrusted to accounting professionals. This will avoid various unpleasant surprises in the process of functioning.Also, this taxation system for LLCs is inclusive of VAT, which also favors the expansion of the client base, which contributes to the growth of economic indicators of the enterprise.