What taxes does the company pay. What taxes does Ltd. pay. Simplified taxation system

Insert Rice. 13.2. Simplified scheme for calculating VAT.

Payers of value added tax (VAT) are organizations, regardless of their form of ownership and departmental affiliation, having the status of a legal entity and carrying out production or other commercial activities.

The objects of VAT taxation are:

sales turnover in the territory of the Russian Federation of goods, works and services;

goods imported into the territory of the Russian Federation in accordance with the customs regime.

The tax is imposed on the sale of goods not only of their own production, but

purchased externally. When carrying out work, VAT is imposed on the volumes of construction and installation, repair, research, development,

technological and other works, as well as all types of paid services, including delivery land V

rent. In addition, the objects of taxation are:

sale of goods (works, services) within the enterprise for own consumption, if the costs for them are not included in the costs of production and circulation (objects of the socio-cultural sphere),

capital construction, as well as construction of housing for their employees;

exchange of goods (works, services) without payment of their cost;

gratuitous transfer of the company's products (or with partial payment) to other legal entities and individuals, including the company's employees.

The basis for calculating VAT is taxable turnover, which is the cost of goods (works, services) sold, calculated on the basis of the following prices:

free (market) prices and tariffs excluding VAT;

government regulated retail prices and tariffs including VAT. The basic VAT rate is 20% and the VAT rate on all food products

and goods for children (according to the list determined by the Government of the Russian Federation) is 10%. Value added tax exists in almost all countries, its rates fluctuate widely, and in some cases reduced rates are also applied. As an indirect tax, VAT, it would seem, should practically not affect the results of the financial and economic activities of the enterprise. However, levying VAT leads to higher prices, and therefore to a decrease in effective demand. As a result, the tax burden is shared between the consumer and the producer. At the same time, the use of VAT exemptions ensures an increase in the competitiveness of an enterprise, since it allows to reduce the prices of products even at a higher cost price compared to competing enterprises, and, under equal conditions, to receive

additional profit. The most significant VAT exemptions apply to the following types of activities:

production of medicines, medical products;

production of baby food, goods for children;

provision of paid medical services;

services of institutions of culture, art, theater and entertainment, sports and other events;

services in the field of education, conducting educational activities;

urban transport services, suburban passenger transportation, etc.

For goods (works, services) sold for export to non-CIS countries, VAT is not charged.

Excise tax- one of the types of tax, which is not related to the receipt of income by the seller, an indirect tax on the sale of a certain type of goods. Excise tax is included in the price of goods and withdrawn to the state and local budgets. The significance of this tax for the state is characterized, for example, by the fact that in France and the Federal Republic of Germany it provides more than half of the revenues to the central budget, in the UK - about one third, in Japan - about 20%.

According to Russian legislation, excise goods are recognized as consumer goods that are not essential items: alcoholic and tobacco products, delicacies, luxury goods, cars, oil and gas raw materials. As part of the group of direct taxes, one of the most significant for budget replenishment is income tax enterprises and organizations.

Object of income tax is the gross margin. The gross profit includes: profit from the sale of products (works, services); profit from the sale of the main types of intangible assets and other property of the enterprise; income from non-operating transactions.

The legislation provides for the following types of benefits for income tax:

exclusion from taxable profit of certain types of costs, for example, funds allocated by enterprises for capital investments of an industrial nature and housing construction;

reduction of tax rates for certain categories of enterprises.

Benefits in the form of lowering the income tax rate are provided to small enterprises for the production and processing of agricultural products, food products, non-food consumer goods, medical equipment, medicines and medical products and some other types of activities.

For the first two years of operation, these enterprises have full tax exemption, for the third and fourth years, they pay 25% and 50% of the established rate, respectively. The condition for receiving these benefits is the volume of proceeds from these types of activities in the amount of at least 70% of the total amount of proceeds, for the third and fourth years of work - not less than 90% of the proceeds.

With a wide variety of tax benefits, the legislation provides for certain restrictions for all categories of payers, namely: the total amount of income tax benefits cannot reduce the actual amount of profit, calculated excluding tax benefits, by more than 50%.

Corporate property tax from the point of view of the formation of the revenue side of the budget, it is currently of little importance (approximately 3.5%), since it should not exceed 2% of the taxable base. Its value does not depend on the results of the enterprise's activity, i.e. it can be viewed as a more stable source of budget revenues.

The object of taxation is the property on the taxpayer's balance sheet.

The taxable base is determined according to the data on the balances reflected in the asset of the balance sheet, for 18 lines of the balance sheet, including:

fixed assets,

profitable investments in tangible assets (minus the amount of depreciation),

intangible assets (less depreciation),

procurement and purchase of materials,

primary production,

semi-finished products of our own production,

auxiliary production,

finished products,

circulation costs,

goods shipped, etc.

Tax payers are:

enterprises, organizations and institutions that are considered legal entities;

branches and other separate divisions of enterprises with a separate balance sheet and current account;

foreign legal entities, international associations and their separate subdivisions that own property on the territory of the Russian Federation.

Property tax incentives are subdivided into two groups.

TO first group include benefits associated with complete release of a number of organizations from this tax. These organizations include more than 20 types: for example, budgetary, legislative, executive and local government bodies, off-budget funds, small enterprises, bar associations, educational institutions, Russian and research institutes, design organizations, etc.

To the second group include benefits related to tax exemptions

certain types of property enterprises. When calculating the tax base, the company reduces balance sheet price property at the book value (net of sultma depreciation) of preferential property as of the corresponding reporting date. In accordance with this calculation, the average annual value of the property of the enterprise, subject to tax, is determined. The following property may be subject to cost exclusion:

objects of housing and communal services and socio-cultural sphere;

property intended for the production, storage and processing of agricultural products;

land and some other property.

The maximum size of the corporate property tax rate is set in the amount 2% tax base, and specific tax rates are determined depending on the types of activities of enterprises and are established by the legislative bodies of the constituent entities of the Russian Federation. For the correct use of benefits, an enterprise is obliged to provide separate accounting of property. The legislative (representative) bodies of the constituent entities of the Russian Federation, local self-government bodies can establish additional tax benefits for certain categories of taxpayers in the redistribution of amounts credited to the budgets of the constituent entities of the Russian Federation.

The calculation of the amount of tax is made by enterprises independently on the basis of the average annual value of the property for the corresponding tax (reporting) period and the tax rate for the current calendar year.

There are a number of other types of taxes that businesses must pay. One of the most important types is unified social tax (UST), credited to state non-budgetary funds - the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation and the compulsory medical insurance funds of the Russian Federation - and intended to mobilize funds for the realization of citizens' right to state pension and social security and medical care.

It is prohibited by law to misuse taxes. In addition, the payment of such taxes is of a transfer nature, i.e. assumes that the payer or the person for whom the corresponding contributions are paid, the right to receive certain services from the state. Thus, the payment of insurance contributions to the Pension Fund of the Russian Federation ensures the receipt of pensions in old age, payments to the compulsory medical insurance fund - free medical care, etc.

The taxpayers of this tax are employers who make payments to employees - organizations, individual entrepreneurs, peasant (farmer) households, etc. The object of taxation for calculating the tax is payments, remuneration and other income accrued by employers in favor of employees.

Taxable income does not include:

state benefits for temporary disability, benefits for caring for a sick child, unemployment, pregnancy and childbirth;

all types of compensation payments related to the free provision of residential premises and utilities, compensation for harm caused by injury or other damage to health, etc.;

the amount of insurance payments and pension contributions paid by the organization under contracts of voluntary insurance or retirement benefits of its employees;

some other payments.

Tax codes also establish other taxes that must be paid by enterprises. The main types of taxes from enterprises are shown in table. 12.2.

Table on two recumbent pages

Table 13.1

The main types of taxes paid by an enterprise in Russia

Good afternoon, dear readers! Today we have again made for you one of the "generalizing" articles, in which we briefly talk about a topic and at the same time combine links to other articles posted on our site - so to speak, we collect everything in one place!

The topic of today's article is taxes and payments that an entrepreneur must pay if his business. Earlier we did a similar article on.

For more convenient accounting of LLC, everyone uses THIS service.

LLC taxes according to the selected taxation system

For legal entities, we have only four modes: general and 3 special. ... can use solely IP. It turns out that the LLC pays:

• Income tax plus VAT - if the legal entity is on OSNO;
• (here you can select the base -) - if it uses a simplified version;
• UTII (from imputed income, which is calculated by multiplying the physical indicator by the established amount of profitability and coefficients) - if switched to imputed income;
• (the basis for calculating the tax is income minus expenses) - if, being an agricultural producer, he switched to a single agricultural tax plus VAT, the obligation to pay was introduced from 01.01.2019.

Let me remind you that for legal entities, OSNO is the initial regime. In this mode, the company is obliged to transfer income tax (20%) to the state budget and. The rest of the modes are special, so not everyone can use them.

The parameters for switching to each of them are different, but the main ones are:

• for simplification - the amount of proceeds;
• for UTII - type of activity;
• for ESHN - the assignment of a legal entity to the number of agricultural commodity producers.

Other taxes / payments related to the nature of the business

The taxes that you must pay (this already depends on the specifics of the company's work) may be added:

• Water tax - if the activity is related to the abstraction or use of the surface of water bodies;
• Transport and land taxes - if the LLC owns the corresponding objects;
• Corporate property tax - if the legal entity has fixed assets on its balance sheet;
• Gambling business tax - if you are engaged in relevant activities;
• Tax on the production / sale of excisable products;
• MET and payments for the use of subsoil - if the activity is related to the extraction of minerals, etc .;
• Fees for the use of wildlife / aquatic biological resources.

These taxes do not depend in any way on whether you use the special regime or not. If, according to tax law, you are recognized as a payer of any of the taxes indicated in the list, then you must pay this tax (or payment).

Taxes and payments of LLC, on the salaries of their employees

Each organization has employees who are hired under an employment contract, in some cases under a GPC contract. This means that the employer must:

• Perform the function of a tax agent and withhold personal income tax from the salary of an employee;
• As an employer, pay premiums for your employees.

In the first case, the company withholds 13% of personal income tax from the salary that it must pay to its employee according to the contract - this amount is transferred to the state budget, the rest - into the hands of the employee.

The general formula looks like this: (Employee's Monthly Income - Tax Deductions) * 13%.

In the second case, the company acts as an employer and must make deductions for each employee that will go to. Contributions are calculated from the income that the LLC pays to its employees.

The rates are:

• For the FIU - 22%;
• For the MHIF - 5.1%;
• For the FSS - 2.9%.

Total 30%.

At the same time, there are maximum limits for the amount of income from which contributions are calculated.

For the PFR, such a limit in 2019 is equal to 1,150 thousand rubles: if the employee's income (the amount is on an accrual basis from January 1 of the current year) becomes more than this amount, then the rate for contributions will decrease to 10%.

For the MHIF there is no such limit, but for the FSS it is 865 thousand rubles: after this amount is exceeded, contributions to the FSS are not paid.
At the same time, we note: in the first case, the LLC necessarily pays contributions for its employees, in the second, the contributions are transferred if such an item is included in the GPC agreement.

Sources, objects of taxation and tax rates from organizations (enterprises)

Tax - compulsory, individually gratuitous payment collected from organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management of funds in order to financially support the activities of the state and (or) municipalities.

Object of taxation- the sale of goods (works, services), property, profit, income, expense or other circumstance that has a value, quantitative or physical characteristic, with the presence of which the legislation on taxes and fees connects the occurrence of the taxpayer's obligation to pay tax. Is one of the mandatory elements of the tax

Source of tax Is the income from which the entity pays tax. For a number of taxes, the object and source of the tax may be the same. For example, income tax, personal income tax.

Taxes paid by businesses:

Federal taxes:

Value added tax; - excise taxes; - personal income tax; - income tax; - water tax;

National tax; - tax on the extraction of minerals;

Fees for the use of objects of wildlife and for the use of objects of aquatic biological resources;

Regional taxes:

Transport tax; - tax on property of enterprises;

Local taxes:

Land tax;

Characteristics of the main taxes paid by enterprises

It is very important for an enterprise from what sources it can pay various taxes. Taxes depending on sources their covers are grouped:

On cost price products (works, services): land tax, tax on road users, tax on vehicle owners, fees for the use of natural resources;

Taxes, the costs of which are on sales proceeds products (works, services): VAT, excise taxes, export tariffs ;

Taxes, the costs of which are on financial results : income taxes , property of enterprises , advertising, targeted fees for the maintenance of the police, landscaping and cleaning of the territory, tax on the maintenance of housing and social facilities, fees for the needs of educational institutions, fees for parking cars;

Taxes for which expenses are covered out of profit remaining at the disposal of enterprises. This group includes a part of local taxes: tax on the resale of cars and computers, license fee for the right to trade, tax on transactions made on stock exchanges, tax on the construction of industrial facilities in resort areas, etc.

Value Added Tax.

Taxpayers - Organizations; Individual entrepreneurs; Persons recognized as taxpayers in connection with the movement of goods across the border of the Russian Federation

Object of taxation

1. Operations for the sale of goods (works, services) on the territory of the Russian Federation (including pledged items and transfer under a compensation agreement or novation), transfer of property rights. The transfer at no cost is recognized as implementation!

2. Operations for the transfer of goods (works, services) on the territory of the Russian Federation for their own needs, the costs of which are not deducted when calculating income tax.

3. Operations for the implementation of construction and installation works for own consumption;

4. Operations for the import of goods into the customs territory of the Russian Federation and other territories under its jurisdiction ..

Rates: 0%, 10% and 18%

Insurance premiums.

Object - payments and other remuneration accrued in favor of individuals subject to compulsory social insurance in accordance with federal laws on specific types of compulsory social insurance.

Since 2012, the overall rate of insurance premiums has decreased and is 30 percent (it was 34%), which are distributed among the funds as follows:

- 22 percent - contributions to the Russian Pension Fund;

- 2.9 percent - contributions to the Social Insurance Fund of Russia;

- 5.1 percent - contributions to the Federal Compulsory Medical Insurance Fund.

Income tax.

Taxpayers are Russian organizations, foreign organizations operating in the Russian Federation.

The object is the profit of the organization, i.e. the difference between income and expenses.

At the end of each quarter, by the 28th day of the month following the reporting quarter, the final calculation with the budget is made according to the actual amount of income tax for the quarter. Income tax for the year is paid until March 28 of the next reporting year; The rate of this tax is 20%.

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LLC is a popular form of company formation, established by one or more participants. The taxation systems used in Russia for enterprises with this form of ownership will be discussed in this article.

Tax regimes that an LLC can use

To find out what taxes an LLC pays, let's figure out what form of taxation a particular company is on. There are systems:

• general (OSNO);
• simplified (USN);
• UTII.

Usually, the founder chooses the form of taxation on his own when registering his business or switches to another system in the manner prescribed by law. For the use of the simplified tax system, a special application must be submitted, and if the entrepreneur has not done this, then his company automatically works on the OSNO.

What taxes does an LLC pay on OSNO

This mode is traditional. It is mainly used by organizations working with large, often international companies, or participating in export-import operations. Such enterprises cannot do without VAT. Therefore, such companies, by definition, must accept it for offset and reimburse it to the budget, which can only be done by payers of this tax, that is, enterprises using OSNO.

Companies on OSNO calculate and pay taxes:

• VAT - 18%;
• for profit - 20%;
• for the property of the enterprise - 2.2% of the inventory value of the property and up to 2% of the cadastral value of buildings involved in the production process, depending on the region where the enterprise is located and the decisions of local authorities;
• Personal income tax from employees' salaries - 13%.

From 01.07.2015, Moscow enterprises pay a trade fee once a quarter, provided that at least one trade operation is carried out in the reporting period.

In cases where the LLC for any reason (for example, reconstruction of production or its re-profiling) does not operate, then it does not pay taxes, confirming the suspension of activities with financial statements. Reporting to the IFTS is necessary in any case.

What taxes an LLC (USN) is obliged to pay

Simplified special regime is the most popular form for LLC. Restrictions for its use are established by law. Firms have the right to apply it in 2015 if the volume of annual revenue does not exceed 68.82 million rubles. The use of the simplified tax system eliminates the calculation of VAT and income tax. Simplified tax is paid in two options, choosing it at registration:

• 6% of the income received;
• 15% of revenue (income minus expenses).

The tax is paid in advance payments at the end of each quarter.

Since the beginning of this year, simplified enterprises have been calculating and paying property tax, but not on all fixed assets, but only on buildings used in production activities and named in the lists of real estate valued at cadastral value published in the constituent entities of the Russian Federation. This year, a new order of taxation of real estate is applied in 28 regions of the country.

"Simplified" in Moscow pay a trade fee, the amount of which they have the right to reduce costs when using the simplified tax system 15% of the proceeds or reduce the single tax when using the simplified tax system 6% of income.

We found out what taxes the LLC pays on the simplified tax system. In the absence of activity, tax under the simplified tax system is not paid, but the forced one is confirmed by the simple submission of a declaration according to the simplified tax system. In such cases, it will be zero.

LLC taxes on UTII

The essence of the UTII regime boils down to the fact that the enterprise pays the tax not according to actual performance indicators, but according to the calculated imputed income, which is calculated on the basis of legislatively established standards developed for certain types of activity. It should be noted that the UTII regime may not be applied in all regions, therefore, before deciding on its use, such a possibility should be clarified. We will find out what taxes an LLC should pay on UTII.

When using this special mode, the company does not pay VAT and income tax. The single tax rate is 15% of the imputed income, but it is set at the regional level and can be significantly reduced. Submitting a declaration to the Federal Tax Service Inspectorate and paying the LLC tax on UTII is obliged to quarterly.

Payers are obliged to pay property tax from 01.07.2014, since the tax period under this system is half a year. To pay property tax, the same criteria apply as for other forms of taxation: at a rate of up to 2%, industrial-specific buildings included in the list of cadastral real estate objects, approved and published at the regional level, are taxed.

In the absence of activity, the LLC pays tax on UTII. This is due to the specifics of this tax regime, in which the already calculated tax on imputed income is levied.

Features: the ability to combine modes

Note that firms have the right to combine several tax systems. For example, one company can simultaneously apply OSNO and UTII or STS and UTII. It is possible to combine these modes for reasons of more flexible and profitable business conduct. Only the simultaneous combination of OSNO and STS is impossible: between these systems, entrepreneurs have to make a choice in favor of one of them.

Personal income tax and insurance premiums

All companies under any taxation regime withhold income tax from the salaries of employees at a rate of 13%. This is the only tax that an employee pays on his own income (salary). The enterprise in this case acts as a tax agent, withholding personal income tax from salaries and transferring it to the budget.

Having found out what taxes an LLC needs to pay, let's talk about payments to off-budget funds, called social security contributions or insurance contributions. They are calculated as a percentage of the wage fund:

• in the FIU - 22%;
• in FFOMS - 5.1%;
• in the Social Insurance Fund - 2.9% (insurance in connection with temporary disability and maternity leave) and from 0.2 to 8.5% (from occupational injuries and prevention of occupational diseases); the percentage of insurance varies due to the level of hazard of the production.

LLC Dividend Tax

What taxes does the founder of the LLC pay? The owners of the company (founders, members, owners) at the end of the reporting period, payment of taxes due from the enterprise and determination of the financial result are entitled to receive dividends. They are distributed only if the enterprise has profit after all the necessary payments have been transferred. The procedure for distributing dividends is fixed in the Charter of the company - they can be distributed quarterly or at the end of the year.
Since dividends are income, their amount is also subject to personal income tax at the rate of 13%, and the company's accounting department withholds and transfers this amount to the budget.

Other taxes

Consider what taxes an LLC has to pay besides those listed above. There are also a number of regional fees. If an enterprise of any form of ownership uses in its activities a piece of land, any water resource or has a vehicle fleet, then it is necessary to pay land, water or transport taxes. They are charged on a quarterly basis and are made in advance payments.

The review provides information on what taxes an LLC pays, depending on the applicable tax regime.