Types of taxation systems in the Russian Federation

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Each entrepreneur planning to open his own business should be well versed in all taxation regimes. This is due to the fact that immediately from the beginning of work, he must choose a specific option for work. Each entrepreneur and even the owner of the company can choose different taxation systems. The types differ in taxes paid, the need for complex and numerous reporting, tax and reporting periods, as well as numerous other features. Before registering an individual entrepreneur or company, you need to understand all the modes well and decide on a specific option.

What systems exist?

Initially, you need to find out what types of tax regimes are available that can be applied by all individual entrepreneurs, but some regimes cannot be used by legal entities.

You should study all available taxation systems. Views have their own nuances:

• BASIC. Automatically assigned for each new entrepreneur or company. Differs in complexity of calculation of numerous taxes. Accounting is required andalso submit numerous reports to the Federal Tax Service. It is usually chosen by individual entrepreneurs and firms that need to work with VAT.
• USN. This simplified system is divided into two types. It is considered beneficial for beginners. Only one tax must be paid on it, and a declaration is submitted only once a year. Quarterly advance tax payments must be made.
• UTII. Imputed income is calculated on the basis of certain physical indicators. It does not change over time, so its size is not affected by the amount of profit received by the company.
• ESKhN. It is used only by entrepreneurs working in the field of agriculture. Considered easy to calculate and replaces many other taxes.
• PSN. The patent is granted for different periods of time. Paid depending on the expected profitability of the activity. It is considered beneficial for professionals in various fields of work.

All types of taxation systems have numerous differences. They have both pluses and minuses, therefore, the chosen field of activity, the expected profitability, the risks of loss and the ability to hire a professional accountant who would draw up various reports are taken into account.

General tax system

It is called OSNO for short. When choosing this system, the following parameters are taken into account:

• optimally use this mode for companies and individual entrepreneurs who need VAT;
• automatically all new enterprises and individual entrepreneurswork under this system, so if a notification is not submitted within 30 days after registering for the transition to another regime, then by the end of the year you will have to report on the BASIC;
• at the start of work, the system is considered not very profitable;
• companies need to maintain full-fledged accounting, and individual entrepreneurs need to form KUDiR;
• in this mode, several taxes are paid, which include income tax (20% of profit is paid by companies and 13% of personal income tax is paid by individual entrepreneurs), property tax, if there is real estate on the balance sheet, VAT (18% of goods sold or services);
• it is advisable to use this regime if suppliers also apply the BOS, so you can return VAT;
• it is required from the very beginning of work to employ an experienced and qualified accountant, since in this mode it is necessary to generate numerous and complex reports.

If an entrepreneur at the initial stage of work does not have the funds to register as an accountant, then he will have to independently generate reports and calculate taxes. To do this, you must have the appropriate knowledge and experience.

Simplified system

This option is chosen by many small or medium business owners. The convenience of this option lies in the fact that it is not required to calculate and pay many taxes, so it is enough to calculate only one fee. There are two types of simplified taxation system, which include:

1. Income. In this caseall cash receipts for a specific period, represented by a quarter and a year, are determined by companies. From a correctly determined tax base, 6% is calculated.
2. Income minus expenses. With this option, it is required to determine the net profit. To do this, you need to deduct expenses from all receipts. In this case, only the costs incurred by the company or individual entrepreneur in the process of doing business are taken into account. It is important that they be proven by official documents, otherwise they cannot be used to calculate the base. 15% is charged from a certain indicator. This option is considered optimal if companies set a low margin.

The system of taxation in the form of a single tax is considered beneficial, as the reporting procedure is greatly simplified. It is necessary not only to pay one fee, but also to submit only one declaration annually.

Other features of the USN

Additionally, you can reduce the tax base through insurance premiums. If the individual entrepreneur does not have officially arranged employees, then the base for all 100% of the contributions paid is reduced. If there are employees, then the base is reduced by only 50%.

Any entrepreneur will be able to understand the rules for reporting on the simplified tax system. Payments are made quarterly in the form of advances, after which the final settlement is made at the end of the year. The amount of tax depends entirely on the results of work.

When choosing this type of taxation system for individual entrepreneurs, it is taken into account,that there cannot be a zero declaration, since if there is a loss, the minimum payment is still paid. If a system is used in which it is required to record costs, then you need to know how to correctly attribute costs to the activities of the enterprise. All of them must be confirmed by various payment documents, checks, waybills, invoices or other official papers.

Rules for the transition to the simplified tax system

If this tax system is chosen, there are two different ways to switch to it:

• immediately during registration, a document is submitted (simultaneously with the application for opening an individual entrepreneur or company), which indicates that it is required to work on the simplified tax system, but additionally prescribes the chosen direction of work, which should be suitable for this mode, and for filing such a notification available only 30 days after official registration;
• transition from another system is only allowed at the beginning of the year, but it is important to submit the notification by December 31.

Therefore, you need to think about the transition in advance.

What are the restrictions for switching to the simplified tax system?

When using this mode, some restrictions are taken into account:

• income per year should not exceed 150 million rubles;
• participation of other firms in the company should not exceed 25%;
• the value of assets cannot exceed 150 million rubles;
• companies or individual entrepreneurs are not allowed to employ more than 100 specialists.

This system of taxation typesare considered to be understandable for the application and calculation of the tax, so this mode is often chosen.

Single imputed tax

In short, it is called UTII. Used only in some limited areas of activity. In some regions, its use is completely prohibited, for example, in the capital, an entrepreneur cannot select this mode.

It is important to know for which areas of work the imputed tax system can be used. Activities include:

• catering establishments;
• providing veterinary services;
• provision of household services;
• carriage of goods or passengers;
• rental property, which can be commercial or non-commercial.

To switch to this mode, a notification must be submitted within 5 days after the start of work. It is important to make sure of some parameters:

• The region is allowed to use the system
• the share of other organizations in the firm does not exceed 25%;
• not more than 100 hired specialists officially employed.

Pay tax and submit a declaration every quarter. The process of filling out the documentation is considered simple, so each entrepreneur can handle it on their own. It does not require the assistance of a professional accountant. Even with cash payments, you can not use cash registers. The tax base for insurance premiums is decreasing.

Patent system

Considered to be a fairly specific simplified mode. Often used by individual entrepreneurs, tutors and people renting real estate, the patent taxation system in 2018. The types of activities for which this mode is available are listed in Art. 346.43 NC.

In terms of its parameters, this mode is similar to UTII. The pluses include parameters:

• no reporting required;
• you can buy a patent for a period of 1 month to 1 year;
• during the validity of the document, it is not required to visit the Federal Tax Service at all for any purpose;
• The value of a patent is determined based on the underlying rate of return, and in fact profits can be high with low payments under the tax regime;
• you only need to keep an income book.

The disadvantages include the fact that it is impossible to reduce the cost of the document for insurance premiums. It is important to understand when the patent system of taxation can be applied. Activities may be adjusted by local authorities.

You can use the regime if the number of employed workers does not exceed 15, and the income per year is less than 60 million rubles.

ECHN

This agricultural tax applies only to individual entrepreneurs engaged in agriculture. To do this, they can grow, process and sell products.

The calculation assumes a decrease in income for expenses incurred in the process of work. After that, 6% is charged from the received base. Such a taxconsidered accessible and acceptable, but limited in use.

Conclusion

Thus, the types of taxes in taxation systems are presented in a wide variety. Therefore, all novice entrepreneurs should have a good understanding of all the available modes in order to choose the best option for their work.

During the selection, taxes that have to be paid within the system, generated declarations and other features of the regime are taken into account. This takes into account the restrictions on the use of a particular system.