Currently in Russia used 4 of the tax system:
• GTS (which is the default new IP and LLC);
• UPDF (simplified taxation);
• UTII (single tax on imputed income);
• Patent tax system.
To change the tax system, you must write and submit an application to the tax office. Do it often because you must first resolve the question of what taxes you should pay, OOO monthly, quarterly and annually. This fact depends on the tax system.
The list of taxes should expect to pay:
• Value added tax (VAT) – 18%, 10%, 0%;
• Tax on profits – 20 %;
• Tax on assets to 2.2% (the rate is calculated independently by the regions);
• Personal income tax (deducted from salaries of employees)
Also in the list include insurance premiums, which, although called pension tax, OOO, but, nevertheless, are not taxes and, therefore, service tax is not paid.
The peculiarity of this tax is the loss in transactions with individual entrepreneurs or enterprises that are not VAT. Such a tax is non-refundable.
The main advantage of the UPDF is that in 2013, the LLC does not pay the following taxes at the USNO:
• Profit;
• On the property;
• For VAT.
Instead, OOO should pay a single simplified tax, which depends on the preferred object of taxation. In addition to the single tax payment of transport tax and income tax from the wages of employees.
That OOO was able to work, you must write a statement to the USN after the registration of the society or in a particular period.
When choosing such system of the taxation the company is exempt from income tax, property tax and VAT.
When UTII single tax is paid not from the real and imputed, the income of which is established for each activity.
The tax base for calculating the imputed income is the value of the imputed income imputed income the rate is 15% of the amount of imputed income.
In addition, the imputed tax you must pay income tax from payments to employees and, if necessary, the transport tax.
The basic choice is distributed between the aforementioned tax systems for the company, as the remaining two systems are quite specific. Unified agricultural tax is used only to a limited circle OOO, and the patent is exclusively designed for IE.
• GTS (which is the default new IP and LLC);
• UPDF (simplified taxation);
• UTII (single tax on imputed income);
• Patent tax system.
To change the tax system, you must write and submit an application to the tax office. Do it often because you must first resolve the question of what taxes you should pay, OOO monthly, quarterly and annually. This fact depends on the tax system.
Taxes on a BASIS
The list of taxes should expect to pay:
• Value added tax (VAT) – 18%, 10%, 0%;
• Tax on profits – 20 %;
• Tax on assets to 2.2% (the rate is calculated independently by the regions);
• Personal income tax (deducted from salaries of employees)
Also in the list include insurance premiums, which, although called pension tax, OOO, but, nevertheless, are not taxes and, therefore, service tax is not paid.
The peculiarity of this tax is the loss in transactions with individual entrepreneurs or enterprises that are not VAT. Such a tax is non-refundable.
Taxes on UPDF
The main advantage of the UPDF is that in 2013, the LLC does not pay the following taxes at the USNO:
• Profit;
• On the property;
• For VAT.
Instead, OOO should pay a single simplified tax, which depends on the preferred object of taxation. In addition to the single tax payment of transport tax and income tax from the wages of employees.
That OOO was able to work, you must write a statement to the USN after the registration of the society or in a particular period.
Taxes on the imputed income
When choosing such system of the taxation the company is exempt from income tax, property tax and VAT.
When UTII single tax is paid not from the real and imputed, the income of which is established for each activity.
The tax base for calculating the imputed income is the value of the imputed income imputed income the rate is 15% of the amount of imputed income.
In addition, the imputed tax you must pay income tax from payments to employees and, if necessary, the transport tax.
The basic choice is distributed between the aforementioned tax systems for the company, as the remaining two systems are quite specific. Unified agricultural tax is used only to a limited circle OOO, and the patent is exclusively designed for IE.
