Features of the overall tax regime
General tax regime applies to companies and entrepreneurs default if they have not been provided a statement of the transition to the special regime - STS or UTII. Organizations with an income of over 45 million rubles for 9 months. and more than 60 million roubles per year, more than 100 people. and the cost of fixed assets not more than 100 million rubles are required to apply FOOTING.
The feature is BASED are that the company must pay the main taxes, among them the main profit tax (organizations), personal income tax (for individual entrepreneurs) and VAT. Accounting on the basis of being in full when you use a chart of accounts, such records are difficult to own and it is better to entrust it to professional accountants or accounting organizations.
Besides the fact that this regime is quite onerous and requires additional costs for accountants, it also entails increased attention by tax and law enforcement agencies.
There are a number of advantages BASED on caterpillar undercarriage, which determine the choice of this regime organizations and entrepreneurs. This, in particular, no restrictions on the types of activities and the amount of revenue, working areas, equipment, number of employees. In addition, if the organization incurs losses, it may not pay the profit tax and to reduce tax in the future on the amount of the loss. While the imputed income payment of tax does not depend on the size of the actual profit, and for simplified tax system - the tax is paid with revenue.
To work with large companies is also advisable to use the GTS, as they are payers of VAT and they are more beneficial to their costs contained input VAT.
Taxes organizations BASED on
Taxes paid by organizations BASED on include:
- the tax on profits is paid at the standard rate of 20% of the difference between revenues (excluding VAT) and costs in some regions can be set as preferential rates;
- VAT at the rates of 18%, 10%, 0%;
- tax on property of organisations rate is set by the regions is not more than 2.2%), is paid from the residual value of fixed assets;
- other taxes in the presence of the object of taxation - for example, severance tax, excise duties, land tax, etc.
Taxes paid by UI to core
SP on the basis of the obligation to pay personal income tax and VAT. Personal income tax in the amount of 13% is deducted from entrepreneurial income, and the revenue which was not withheld personal income tax. Income can be reduced by professional costs. In the event that documentary evidence of the past is taken the ratio of the cost 20% of the amount of income.
VAT is calculated and paid according to the formula = "amount to charge" minus "amount to credit". VAT rates are 18, 10, 0%.