The types of USN
The company received the right to use simplified taxation system, it must meet the following conditions:
- have annual income of no more than 60 million rubles.
- the number of employees cannot be more than 100 people;
- fixed assets must be less than 100 million rubles;
- the organization should not have branches;
- the share of third party participants (shareholders) shall not exceed 25%.
The advantages of the USN
Organizations and individual entrepreneurs profitable transition to the USN, after all they have the opportunity not to pay taxes under the General tax system – they are replaced by a single tax STS:
- the profit tax;
- on the property;
- value added.
For transition to simplified tax system must submit an application to the tax Inspectorate at the same time with the production of company registration or at the end of the calendar year. In the second case, the USN will start to operate early next year. For this procedure there are certain limits which should clarify to the IRS.
Rates of STS and the required documentation
For "simplified" tax regime, which must be specified in the statement. If the selected object of taxation "incomes", the rate STS will be 6%. In this case, you need to only check the income: you need to have a cash book and a register of receipts of business transactions. Full financial statements to not necessarily letting balance is not required. Of course, this does not mean that the company does not need an accountant. It only means that the fiscal authorities will verify, where a legal person spends their profits. From delivery on-line reporting to the pension Fund, social insurance Fund, statistics agencies, the payment of personal income tax from employees ' wages and annual reporting of STS does not release.
When the organization or entrepreneur chooses the object of taxation "income minus expenses", the rate STS will be 15%. In this case, there is a strict accounting, to reduce taxable income is allowed only for those expenditures that provided by the tax legislation. If tax and audit inspectors always check carefully the correctness of the disbursement documents and the validity of the reduction of the tax base, so it is especially important to comply with cash discipline: receipts and expenditure cash documents, contracts and invoices, documentation of payments to contractors must be in order. To provide a full accounting of the organization to the USN must have a staff accountant, as it depends largely on the welfare and profitability of the company, timely submission of reports and no problems with the fiscal authorities.