In order to facilitate the life of small enterprises organized in the form of limited liability companies, the state developed a simplified taxation regime for some of them.
Conditions for the use of CSS
The legislation provides that not every company created in the form of an LLC can rely on preferential terms. To do this, it must meet a number of requirements. So, simplified tax system for an LLC it is applied only when the income for 9 months of operation does not exceed the amount of 45 million rubles, and the company employs no more than 100 people. This mode cannot be used by insurance companies, pension funds, investment funds, firms with branches, banks and companies that earn on the gambling business or on the securities and stock market.
The transition to such a system is carried out exclusively on a voluntary basis. The company must submit a corresponding application during October-November of the current year, and from January 1, it will be able to start working by paying only a single tax.
Enterprises that are just being created can also leave a corresponding application when submitting documents for registration. But do not worry if you did not do it right away. It can be written within five days from the moment the company is already registered.
It should be borne in mind that the general and simplified taxation system for LLCs cannot be combined. Management should choose the conditions under which the company will work independently, having analyzed all the advantages and disadvantages of each of the modes and choosing the best option for itself.
Agricultural enterprises
Separately, it is worth noting those enterprises that are engaged in a special type of activity - crop production or animal husbandry. They can pay single agricultural tax. It combines established additional benefits and a simplified tax system for the LLC. 6% of the income remaining after deducting all expenses is the applicable tax base. And if you add to this the reduction in insurance premiums that are paid for employees, then the benefits become obvious.
CES can be combined both simplified and general taxation system. But at the same time, accounting will have to keep records of activities. That which falls under the Unified Social-Economic Tax will be considered and paid separately from taxes under the simplified taxation system or basic taxation system.
How a single payment is calculated based on income
Business owners should be aware that a simplified taxation system for an LLC allows you to choose how the records will be kept. This will determine how much will have to be given to the state.
The first option is that the company will pay 6% of the total revenue. In this case, all receipts to the accounts of such a company are considered, and the expenses incurred are not taken into account.
The only thing that also needs to be calculated separately is the amount of payments for pension insurance and sick leave. The amount of tax is determined as follows: all revenue received is multiplied by 6%. All payments for sick leave and compulsory insurance are deducted from this amount. If the balance is less than the tax payable, the latter is reduced by another 50%.
Such a system is suitable for those enterprises that have low costs. Most often it is used by companies that provide various services.
The system "income minus expenses"
Firms that engage in trade or other activities involving significant expenses are not interested in paying contributions only from the proceeds received. For such cases, another simplified taxation system for LLC has been developed. “Income minus expenses” is a formula used to determine the base amount of funds from which assessed contributions are paid.
The legislation established that when using this system, the tax can be set in the amount of 5 to 15% - depending on the region of the Federation in which the LLC operates. But in practice it turns out that for most companies its maximum value is set.
The calculation is as follows. The total revenue of the enterprise is taken into account in income, and in expenses - all expenses incurred during operation. These include not only the purchase of materials, components and goods, but also rent, payment for services of third-party companies and other expenses, excluding taxes.
Moreover, if the tax base is less than zero, then the company is obliged to pay the established minimum rate.
Reporting
Despite the fact that enterprises at the Simplified System are exempted from many mandatory payments, a lot of work remains for accountants at the enterprise. According to the results of the reporting period, accounting is obliged to report to the social insurance, pension fund and, of course, tax. The FSS provides documents confirming the type of activity of the organization. Also, statements are submitted there, where the funds of the fund are displayed. In pension accounting LLC on the simplified tax system provides a calculation of contributions. Also, at the end of reporting periods, information on land tax and VAT is provided.
But that is not all. At the end tax period each LLC must submit information about the staff and their income, the necessary documents to the pension fund, information on VAT. Also, declarations on transport, land and single tax are filled out and submitted.
Even if you have a simplified tax system for LLCs, reporting does not end there. The company must also lead Book of income and expenses. Every year until March 31 it is shown to the tax service and statistical authorities.
Deadlines
The accounting activities of any enterprises are strictly regulated. People employed in this area should not only competently keep all the documents, but also remember the deadlines for submitting reports to various state bodies.
For example, a simplified tax system for an LLC provides that enterprises report once a year. But this does not mean that they must calculate the assessed contributions with the same frequency. A single tax is paid once a quarter, and it must be paid before the 25th day of the month following the reporting one. So, for the first three months, payment should be made no later than April 25. Accordingly, for the second quarter - until July 25, for the third - until October 25, for the fourth - until March 31.
Also, before the end of the first quarter, a tax return on the simplified tax system is submitted. Data on the number of employees is provided until January 20. But it is necessary to report to the FSS and PF quarterly.
System benefits
Before changing the taxation regime, the accounting and management of each company are interested in whether this makes sense. Therefore, they are interested in all the advantages that a simplified taxation system provides for an LLC.
The simplest example can be given: organizations on the simplified taxation system are exempted from mandatory income tax payments. It only accrues on income that is received not from the activities of the company and from operations related to a particular type of debt. This is often the key point that the administration of firms pays attention to when choosing a tax system.
But besides this, the advantages of USN for LLC include the absence of the need to pay property tax, fishing, VAT, UST.
Simplified Mode Disadvantages
Do not forget that the single tax has its drawbacks. Relatively large enterprises should carefully monitor the amount of revenue received and the number of employees. If they exceed the established norms, then the enterprise should switch to a common system. In addition, the simplified taxation system for LLC limits the cost of fixed assets (including intangible assets). It cannot exceed 100 million rubles.
The main disadvantages include the fact that enterprises will be forced to pay tax, even if they worked at a loss. If the company had at least some revenue, then bookkeeping will already have something to do in the reporting period.
Difficulty of choosing
There are a number of cases where it is easier for enterprises to stay on the general taxation regime, even if their income and the number of employees allow them to switch to a simplified system. If a company is engaged in importing various goods into Russia and is still forced to pay VAT at customs, then it does not make sense to switch to “simplification”. Also in general mode it makes sense to stay for those companies whose counterparties are payers of value added tax.
