Choice of taxation system. OSN, USN and UTII - which is more profitable

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

The choice of any tax regime is always linked to cost optimization. What to take as a basis? What taxes need to be paid? What reports are submitted? What will benefit? We will try to understand all these issues. Everyone knows that tax is often calculated according to the formula "income minus expenses." Let's see if this is always the case.

An individual entrepreneur is an individual who has the right to conduct his own business and receive income. If the ordinary income of an individual is subject to a 13% tax, then for income from a company it is quite possible to choose a taxation system that will be more profitable.

There is no single tax for all individual entrepreneurs: they can always choose the most suitable system and switch to preferential tax regimes.

It is worth noting that LLC taxes differ slightly from individual entrepreneurs. So, how is the choice of taxation system carried out.

Systemtaxation: definition

The taxation system is the procedure for collecting taxes, namely, cash contributions that are given to the state by each person receiving income (not only entrepreneurs, but also ordinary citizens who receive wages). With the right approach, the tax burden can become easier for a businessman than an employee's income tax. What is income minus expenses? More on that later.

The tax is established only when the elements of taxation are identified and taxpayers are identified (Article 17 of the Tax Code of the Russian Federation):

- object of taxation - any income, profit, which obliges to pay tax;

- tax base - the monetary equivalent of the object;

- tax period - the period of time after which the tax base is revealed and the amount payable is calculated;

- tax rate - the amount of tax charges calculated per base unit;

- terms of payments and their order;

- tax calculation procedure.

Each entrepreneur can choose from five taxation options.

OSN

The main taxation system (BOS) is quite complex, has a large tax burden, but allows you to engage in any activity without any restrictions. More suitable for large businesses, as well as those who need VAT. The choice of the optimal taxation system is based on this.

If an application for the establishment of a special regime was not submitted during the registration of a business, thenenterprises will be DOS.

The tax regime is not always beneficial, especially at the beginning of business development. The organization will have to maintain full accounting records, and entrepreneurs will need to keep not a simple book that takes into account income and expenses, but also pay general taxes and report on them in writing:

- Property tax if the organization owns real estate.

- Income tax (20% of the difference between income and expenses is paid by LLC, IP - 13% personal income tax).

- VAT, most commonly 18% on goods and services sold, is reduced by VAT paid to suppliers.

On what basis is the choice of tax system based?

Most often, VAT is the main reason why this form of taxation is chosen or, on the contrary, rejected. It is not so easy to calculate it, all accounts must be kept in an exceptional manner, reports are submitted to the tax office on a quarterly basis. To perform all these tasks without receiving fines, a businessman must be well versed in all tax intricacies and devote a large amount of time to this. An alternative option is to hire an accountant or transfer these responsibilities to a company that provides accounting services. If an entrepreneur is just starting his own business, he will not always be able to afford it due to additional expenses. In this case, you need to pay attention to the special modes.

So, the choice of the optimal system is importanttaxation.

USN

STS (or simplified taxation system) is chosen by most of the novice businessmen. In this mode, it is possible to select two options: "STS Income" and "STS Income - (minus) expenses", which differ from each other. If you choose the first one, the business tax will be only 6% of the income received. If the business costs are small, then this option is suitable. In addition, the tax amount may in this case be reduced by insurance premiums (at the same time, an individual entrepreneur on the simplified tax system that does not have employees can reduce the tax in full on contributions for himself, and an individual entrepreneur with employees and an LLC in half). If expenses take up about 60-70% of the total income, then the second type will be more profitable.

Such a system, in principle, is convenient for small businesses and is suitable for many types of business activities. It is the most common among beginner businessmen. Its benefit and convenience lies in the fact that instead of three taxes, only one is paid. LLCs on the simplified tax system also often work.

The tax must be transferred once a quarter, and reporting is submitted only once a year. In addition, the undoubted advantage of the simplified tax system is the ease of reporting: you can figure it out even without having an accountant on staff. This task is facilitated by electronic accounting services that prepare reports using a simple and understandable algorithm and send them via the Internet to the tax office. Here you can quickly draw up acts and invoices for the clientele, track bank debits and receipts, and receive notification of approaching reporting deadlines. Doit is possible even from a mobile phone. If there are difficult questions, you can always ask them directly in the service. Individual entrepreneurs on the simplified tax system do not know problems with reporting.

ECHN

Agricultural tax (EAT) is a rather profitable system, in which you need to pay only 6% of the difference between income and expenses. But it has a limited application: it is valid only for those entrepreneurs who produce their own agricultural products or are engaged in fish farming.

This type of taxation resembles a simplified system, but suits a certain category of business. Why do some individual entrepreneurs work on UTII? Let's figure it out.

UTII

Single tax on imputed income (UTII) is a system in which the tax is imposed not only on the income actually received by the entrepreneur, but also on the income calculated by the state. There is a restriction on the types of activities: it is forbidden to engage in wholesale trade, production, construction. Only retail, transportation, services are allowed.

This system is suitable for a cafe, shop, taxi. It cannot be used in Moscow.

The main advantage that attracts in this mode is that the tax acts as a fixed amount that does not depend on the actual income received. Its value is calculated according to the size of the business: the number of employees and transport, the area of the hall where trade is carried out. How to reduce the payment for IP on UTII?

In addition, there is the possibility of reducing this type of tax on insurance premiums. Individual entrepreneurs with employees and organizations can halve the tax due to paid insurance for each employee. In their absence, you can reduce the tax, not limited to contributions that are paid for themselves.

To switch to UTII, you need to file a tax notice in the first five days after starting a business. But before that, you need to check the availability of this regime in your region. Such a tax cannot be applied if another organization has a share of more than 25%, and if the number of employees exceeds one hundred. Reporting and payment of the tax corresponding to this system is carried out every quarter. Since UTII is valid only for certain types of activities, in relation to other types that are not included in this regime, a simplified or general taxation system is applied. In addition, there is also a bonus: when paying in cash, with UTII you can not use cash registers. We examined how individual entrepreneurs and LLCs work on the simplified tax system, on UTII, and what else is there?

PNS

The patent taxation system (PST) is a type that is designed exclusively for individual entrepreneurs. It is very similar to the previous one, since it is not real income that is taxed, but calculated by the state. The types of activities are almost the same, but, among other things, small-scale production is also allowed: business cards, dairy products, bread, agricultural implements, etc. In addition, it is suitable for individual entrepreneurs who rent apartments, develop software, engage in tutoring, etc. It is also used along with DOS or USN. System selectiontaxation when registering is always difficult.

The advantages of the patent system are the absence of tax payments every quarter on its results and reports to the tax. You just need to buy a patent valid from one month to a year, and for this period you can consider yourself exempted from communication with the tax authorities on this type of activity. The only requirement is timely payment of the patent and separate maintenance of a book that takes into account income. The value of a patent is determined by the potential income set by the local authorities. Physical income does not affect it, insurance premiums do not reduce the amount of the patent. In addition, there is a restriction on the number of employees: no more than fifteen people, and annual income - no more than sixty million rubles.

To switch to this tax regime, you need to write an application to the tax office ten days in advance. The validity of a patent is limited to one type of business and a limited territory. If there is such a need, it is possible to obtain several patents at once. When using cash in the same way as in the previous system, the use of cash registers is not necessary. USN or UTII - which is more profitable? Everything is individual here. Need to count.

Conclusions

Each taxation system forces the entrepreneur to comply with a huge number of very different conditions, such as an income limit, a limited number of employees, certain types of activities, etc. Consider all the criteria and choose reallya suitable system is already a difficult task, which also imposes the obligation of an individual entrepreneur to pay insurance premiums for himself. The latter are transferred in the form of deductions to the funds responsible for medical and pension provision. Every year, the state calculates a fixed amount that an individual entrepreneur must pay, and it doesn’t matter if he worked or not. In 2017, this amount is 27,990 rubles. If income is more than three hundred million a year, then contributions will be recalculated (1% of income in addition to the limit).

Procedure for choosing a taxation system

Having de alt with the main elements and requirements of the tax systems of the Russian Federation, it is necessary to soberly assess which tax regimes the business is closest to.

First, you need to analyze the requirements of which system is most suitable for the type of activity that the entrepreneur is engaged in. So, for example, OSNO, PSN, UTII and USN are suitable for retail trade. IP reporting on the simplified tax system is quite simple.

A businessman can purchase a patent for manufacturing services such as sausages, pottery, handicrafts, carpets, felted shoes, optics, etc. The widest field for activity is provided by such a special tax regime as the simplified tax system.

From the point of view of the legal form (LLC or IP), the restrictions will be small - only individual entrepreneurs can purchase a patent (PSN), but organizations can easily make up for all its advantages with the UTII regime (if itexists in this region). Other tax regimes are available to both individuals and legal entities.

The most serious requirements are imposed on the number of employees in the patent system - no more than fifteen people. The restrictions in the simplified tax system and UTII are quite acceptable for a start, since they should have no more than a hundred people.

The limit of estimated income in the simplified taxation system (simplified taxation system) was 79.74 million rubles in 2016. It is quite good, but trading and intermediary firms are unlikely to withstand it. In UTII, income does not have such restrictions, but only retail trade is allowed. The limit of 60 million rubles for the patent system is difficult to cross, given the limited number of employees, so such a requirement is not too significant.

If there is a need to pay VAT (for example, if the main customers are its payers), you should tend to choose OSNO. In this scenario, you need to have a very good idea of the amount of payments and a hassle-free opportunity to return VAT from the budget. With this type of tax, it is almost impossible to do without the help of qualified specialists.

1) Sometimes the variant of the system "STS Income minus expenses" can be the most beneficial in some cases, but there is an important bureaucratic detail here - confirmation of your expenses. You need to know for sure whether it will always be possible to provide supporting documents.

2) After the most acceptable options have been selected, it is necessary to make preliminary calculations of the tax burden. It is best to seek help from professionals in this matter.

Selection criteria

Which taxation system will be the best for an individual entrepreneur? The answer to this question will be the individual calculation of taxes and contributions in each case. The following criteria must be considered:

- Legal and organizational form - LLC or IP.

- Requirements imposed by the taxation system.

- Presence/absence of employees and their number.

- Regional specifics.

- Taxation system used by future partners, potential clients, buyers.

- Whether exports and imports will take place.

- The area of the hall or outlet where the service is provided.

- Number of vehicles for trucking.

- Expected income.

- The value of the funds that form the basis of the balance sheet of the enterprise.

- Top consumers and customers class.

- Benefits in tax payments for certain categories of payers.

- Regular and even nature of income.

- Ability to document expenses accurately and regularly.

- The structure of insurance payments for yourself and your employees.

In order to avoid significant financial losses whenever possible, choosing any system, it is necessary, first of all, to organize clear and strict accounting.

The absolute number of taxpayers is able to work under the general taxation system, sinceit doesn't have any restrictions. But, unfortunately, such a system is inherently considered the most burdensome both from a financial and administrative point of view. It is difficult to take it into account, produce reports, you need to constantly interact with the tax authorities.

However, for those employed in the field of small business, there are more profitable and simplified special (preferential) tax regimes (PSN, STS, ESHN, UTII). It is they who enable only emerging or not very big businesses to work in fairly good conditions.

Choosing a tax system for LLCs and sole proprietorships can be equally difficult.

Possibility to combine modes

In the event that an entrepreneur wants to conduct not one, but several areas of his activity at once, there is the possibility of combining tax regimes. Let's assume the following situation: a store with a small area has a good turnover. To reduce its tax burden, you can transfer it to PSN or UTII (if it is an individual business), sometimes transportation is subject to a single tax on the simplified tax system.

The question arises as to which modes can be combined. Combinations can be very diverse: UTII (single tax on imputed income) and OSNO, STS and PSN, UTII and STS, etc. However, there are also prohibitions on combining such regimes as ESHN with the simplified tax system and basic taxation, simplified taxation with basic taxation.

It is also extremely important, when choosing a suitable taxation system, to take into account regional specifics. Probable annual income for UTIIThe PSN, as well as the differentiated tax rate under the simplified tax system, are determined by local regional authorities. Sometimes in a neighboring city, located on the territory of another municipality, the amounts of tax payments differ many times over. Sometimes there really are cases when it is better to open a business in a neighboring region.

Thus, when choosing a tax system, you need to take into account a lot of factors. It is best to seek advice from a specialist who will take into account all the individual characteristics of the business being undertaken and offer the most suitable option, also determining the prospects for business development.