Taxes on USN
STS ("simplified taxation") is the best for OOO mode. In this case, taxes on profit, VAT, property tax are replaced by a single tax. Its rate depends on the form of taxation - it may be 6% from the received income (revenue) or 15% difference between revenues and expenditures. In some regions, preferential rates for the simplified tax system, income-expenditure for certain types of activities - 5%. Advantage USN-6% is the ability to reduce tax contributions for employees.
Income tax the organization to the USN are not paid, except if the company has income from securities.
The transition to the USN on the basis of taxpayer's application, otherwise, by default, all LLCs are transferred to BA.
To transfer advance payments for the unified tax, the organization must on a quarterly basis by the 25th day. The annual tax is paid until April 30, and March 31 must submit a Declaration.
Taxes on a BASIS
Organization BASED on required to keep accounting in full, and to pay all accepted in the Russian Federation taxes
(VAT, taxes on profits and property tax).
Income tax is paid quarterly until the 28th. The base tax rate is 20%, in the regions can be set reduced. It is calculated as the difference between revenues and expenditures. As income takes into account the amount without VAT. The list of expenses is not limited (as is the case with STS), but they must be justified and documented.
Regardless of the tax regime, OOO to pay the registration fee, excise tax, mineral extraction tax, transport, land, water tax, customs duties, as well as list the 9% tax on dividends, payroll taxes in the FSS and the FIU.
On a quarterly basis before the 20th day of LLC must pay VAT at the rates of 18%, 10%, 0%. In simplified form, the VAT is computed as: amount of income divided by 118 and multiplied by 18 is VAT "charged". VAT "to offset" is calculated on the basis of invoices received from suppliers. The VAT amount payable = amount "accrued" minus "amount to credit". If the turnover, OOO for the quarter was less than 2 million rubles., that they have the right not to charge VAT.
Finally, on a BASIS pay property tax quarterly and up to 30 numbers. The rate varies from region to region and is not more than 2.2%.
Taxes on the imputed income
Imputed income may apply for certain activities specified in the tax code. 2013 its use is voluntary. Imputed income benefit is the simplified reporting. Imputed income can be combined with GTS and STS.
The tax on imputed income (15%) is calculated taking into account the real and imputed income. Its size is determined by law and depends on the type of activity. When calculating the imputed income is also used correction factors: K1 – established by the government, and K2 is established by the regional authorities.
Registration is carried out on the imputed income on the application.
To suggest what taxes you must pay in specific cases, may website on www.nalog.ru.