We are glad to welcome all aspiring businessmen to our blog “My Business”! This section of the site will be devoted to questions business taxation. In this article I will do short review topics, we will study the main types of taxes and give them a brief overview.
So, you opened your own business, and the issue of taxes immediately arose. There are 5 main types of business taxation: OSNO, simplified tax system, unified agricultural tax, PSN, UTII. This is a list of standard tax forms. How are they different? Let's look briefly at each of them.

General taxation system (OSNO)

The general taxation system can be safely called the main type of taxes; in fact, it is the only taxation system. Other types are created simply to reduce the tax burden for small organizations.
When registering any type of business, you will use this type of taxation. Afterwards, you can switch to another view for greater convenience.

BASIC consists of property tax, VAT (10-18%) and income tax. The latter is divided by different percentages - for individual entrepreneurs it is 13%, for other forms of ownership - 20%.

For OSNO it is necessary to maintain a balance sheet and submit quarterly reports.
OSNO is not the most convenient type of taxation; it has its drawbacks - a lot of paperwork, which will require an accountant. In other types of taxation, you can manage the process yourself.
Read more in the section: OSNO taxation.

Simplified taxation system (STS)

This system is primarily suitable for limited liability companies (LLC). Most wholesale trade organizations, manufacturing and some retail companies use this type of taxation.

Reporting under the simplified tax system is submitted once a year in the form tax return. The deadlines for its delivery are set as follows: for individual entrepreneurs - until May, for other organizations - until April. Tax payments are made quarterly. Such payments are called advance payments.
Most types of activities can be transferred to the simplified tax system.
Read more in the section: taxation of the simplified tax system.

Unified Agricultural Tax (USAT)

If your business is in the field of agriculture, this is your type of taxation. It is levied on farmers, entrepreneurs and other organizations whose activities include growing and processing food.

Unified agricultural tax has interesting advantages over other types of taxes.

Read more in the section: taxation of the Unified Agricultural Tax.

Patent tax system (PTS)

PSN cannot be applied to all types of activities and is only available to individual entrepreneurs. The local municipality determines which specific types of activities the PSN can be applied to.

The essence of the PSN is that the tax is a patent owned by an individual entrepreneur for a specific type of activity. The patent is valid only in the region in which it was received.
A patent has its own validity period - it can be from one month to 1 year. The value of a patent is calculated according to an established procedure using a special formula.
Read more in the section: taxation of PSN.

Unified tax on imputed income (UTII)

The most popular use of UTII is among individual entrepreneurs, followed by LLCs. What are the features of this taxation system?

• Small fixed payments;
• Reporting is less compared to other systems;
• No need for a cash register for trading;

If you operate in the service sector, this type is most suitable, it will be the most profitable.

Keep in mind that UTII has restrictions on the characteristics of the organization. In some cases, the application of this tax system is not possible - for example, a large retail area. There are also restrictions on types of activities; only those approved in the list are allowed to use UTII.

The tax amount is calculated using a formula; this amount is adjusted by coefficients every year.

Read more in the section: taxation of UTII.

I came across a review here on Slon.ru that competently arranges everything regarding taxation systems. Which, in light of recent changes in laws, seems oh so useful to me. Moreover, whatever one may say, if you decide to start your own business, you will have to choose a tax accounting system.

But doing this is not so easy - after all, there are now 5 of them: general, simplified, single agricultural tax, single tax on imputed income and the patent taxation system. What and how to choose, how much to pay and how to save? I am sure that after reading to the end, you will be able to figure it out.

Of the 5 taxation systems, only one is absolutely universal - the general system. Both a small trader and a monopoly concern can work on it. For the general regime there are no restrictions on the type of activity, and this is a plus. The downside is complicated taxation. You can't handle it without an accountant.

The remaining 4 modes are the so-called. special regimes aimed at “supporting” small businesses. Since 2013, you can choose any of them. They make it much easier to calculate and pay taxes. However, there are a number of points that you should know so as not to burn out in the first year of entrepreneurship.

1. General taxation system (OSNO)

If during registration you do not submit a tax application for one of the special regimes, then by default you will end up in OSNO. The main tax for you will be corporate income tax - 20% of profit. For individual entrepreneurs (IP) – 13% of income, the so-called. income tax (NDFL). In addition to these taxes, there will be a value added tax - VAT (mainly 18%) and a corporate property tax.

The essence of VAT is that you pay into the budget the difference between the “outgoing” VAT, which you charge to your customers, and the “input” VAT, which is charged to you by your suppliers.

The controllers' sacred goal is for the amount you pay to the budget to be greater. This means that you can deduct less “input” VAT. Hence the strict requirements for filling out invoices, dates, specified goods and services, details of counterparties, etc.

The procedures involved in calculating VAT are complex and require accounting programs and an accountant. Therefore, it is better for a starting and growing business to look towards the simplified tax system, unified agricultural tax, UTII, PSN. The main thing is to apply for the desired regime when registering.

2. Simplified taxation system (STS)

Simplified taxation system ( simplified) completely replaces the general mode. A simplified person can forget about income tax (NDFL), VAT and property tax. Instead of these three monsters, he receives one simple tax: 6% of income or from 5 to 15% of the difference between income and expenses ( depends on the region). The object of taxation can be selected once a year.

You will not be able to apply the simplified tax system if:

• You are an organization, and your income for 9 months exceeded 45 million rubles. Or this year you earned more than 60 million rubles.
• The authorized capital of your organization consists of more than 25% of the contribution of another organization.
• You are engaged in the production of excisable goods or one of the types of activities listed in clause 2.1 of Art. 346.12 of the Tax Code of the Russian Federation, i.e. you are an organization with branches or you trade securities, or, in general, a bank.

Choosing a simplified taxation system, decide on the object of taxation (where will you pay tax: on “income” or on “income minus expenses”):

• If you have few expenses that you can confirm to the state, then you can select the “income” object and pay 6% tax on the proceeds. You can deduct up to 50% from the tax amount in the amount of payments for insurance contributions to funds (PFR, MHIF, Social Insurance Fund).
• However, if the share of expenses is large - employee salaries and contributions to funds for them, interest to agents, office and utility costs, payments to suppliers for goods and materials, then it is more logical to pay 15% of the difference between income and expenses.

Underwater rock. 3 times a year you will have to pay an advance - 15% of the profit for the quarter, half a year and 9 months. And at the end of the year, you will calculate the tax for the year as a whole and calculate 1% of income. If the tax amount is less than 1%, then using the simplified “income minus expenses” you will pay this 1% as a “minimum” tax. Advance payments can be returned or applied towards the future.

Another pitfall– the same as for income tax or VAT. The state is not interested in you paying less taxes. Therefore, the list of expenses that can reduce the tax base is limited. Hence the difficulties with controllers: you need to prove the right to take into account the expense and take it into account correctly, in the right size and in right time. To do this, you may need the help of an accountant or a web service.

3. Unified Agricultural Tax (USAT)

This mode is in many ways similar to Simplified. Its main difference from the simplified tax system is that only agricultural producers can use it. To become payers of the Unified Agricultural Tax, you must grow, process and sell agricultural products yourself. And the share of such activities in your business should be at least 70%.

In this case, the tax is paid at the rate of 6% on the difference between income and expenses. Expenses, just like in the simplified tax system, are on a closed list ( see article 346.5 of the Tax Code of the Russian Federation). Hence the same rake as in the simplified version - the need to justify expenses, the correctness of their inclusion in the tax base, etc.

The simplified tax system and unified agricultural tax are special regimes that completely replace the general taxation system. You cannot use them simultaneously with the general system. And the amount of tax depends on the amount of income or turnover.

But sometimes it happens that it is easier to give the state a fixed amount using “local” taxation systems - UTII and patent (or PSN). They are local because they are applied to a specific type of activity and can coexist within the same organization (or individual entrepreneur) along with the simplified regime, unified agricultural tax or general regime.

4. Unified tax on imputed tax (UTII)

UTII, like the simplified tax system, replaces 3 “bad” taxes with 1. Moreover, this tax is fixed and is paid for a specific type of activity. That is, you pay the same amount of tax every quarter, regardless of whether you had income or not. So, first plus This mode is the simplicity of tax calculation.

Second plus– UTII payers can reduce the tax amount by up to 50% by insurance payments to funds. Individual entrepreneur without employees - 100%. But here the state has already begun to tighten the screws, and since 2013, individual entrepreneurs and employees cannot reduce the UTII tax on contributions “for themselves.”

Third plus– ENVedeshniks don’t have to use cash registers. Anyone who has dealt with a cash register knows what a bunch of problems this is.

Minuses, as usual, there is also. UTII is a very “narrow” taxation regime, and it is very easy to violate it out of ignorance. For example, you sell furniture. And here is a client who needs to deliver furniture to his office. You write an agreement with him, pledging to deliver the director’s desk on time and in the required quality.

However, the tax authorities recognize such a transaction as non-UTII. This means that at best it will impose a “simplified” tax, and at worst – profit, VAT and... you don’t need to continue further.

Each type of activity at the new address must be taken into account separately. You even have to report to different tax authorities. The tax is calculated based on physical indicator, – this could be the number of employees, the area of ​​the premises or the number of machines.

To be able to apply UTII, check yourself against the following criteria:

• In your city ( district) you can use UTII (n For example, in Moscow and St. Petersburg there is practically no UTII). There should be a law of the local government from the series “On the introduction of a tax on a single imputed income in the territory of N”. The law can be found at the tax office or on the website of the local administration.
• Your type of activity must fit the description of permitted types in Art. 346.26 Tax Code of the Russian Federation.
• The share of another organization in your authorized capital does not exceed 25%.
• The number of your employees does not exceed 100 people.
• You are not an agricultural producer who sells products own production, and even sits on the Unified Agricultural Tax.

If you have passed this checklist, you can register with the tax office as a UTII payer. True, you can enjoy this controversial creation until about 2018.

5. Patent tax system (PTS)

The patent is our everything from 2013. Previously it was an undersimplification. Now there is a full-fledged taxation system. Its essence is that you buy a patent for a certain activity, for example, selling hot chocolate. However, only IP specialists can use it. Naturally, you are exempt from paying personal income tax and VAT. But provided that:

• you have no more than 15 people;
• income does not exceed 60 million rubles per year;
• your type of activity falls under this regime (for the list, see paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation).

A patent is issued for a period of one month to a year. Its cost is determined in the regions, based on the amount of potential income ( this is from 100 thousand. up to 1 million rubles). Accordingly, even if you sell the same chocolate, but in Murmansk and Sochi, you will have to buy 2 patents.

You can calculate the cost of your patent yourself if you know the potential income. If not, then you can find it out at the tax office or on the Internet (if you look for the regional law on the patent tax system). The formula for calculation is simple:

(L x 6%) x T/12, where D is potential income, T is the time for which you take out a patent.

What's good about a patent? There is no reporting, just pay for the patent on time. The tax is fixed. No need to use cash registers. There are benefits for contributions to funds for employees (20% in the Pension Fund of the Russian Federation + individual kopecks in the Social Insurance Fund).

Why is he bad? You cannot reduce the cost of a patent by contributions from individual entrepreneurs “for yourself.” How do you like the idea of ​​throwing away 35 thousand rubles? down the drain, i.e. for retirement? Can only be used by IP. To control whether the limit of 60 million rubles is exceeded, income from both the patent and the usual simplification is summed up.

Lavrukhina Natalya Viktorovna
Candidate of Economic Sciences, Associate Professor,
Associate Professor, Department of Financial Management, Kaluga Branch
Russian Academy National economy
and public service under the President of the Russian Federation
Theory and practice of social development
№12 2013

Abstract: in the modern conditions of reforming the tax system, enterprises are given the opportunity to significantly reduce the tax burden, primarily due to the choice optimal system taxation. This article is devoted to the criteria for choosing the optimal taxation system. At the same time, tax optimization is considered not only as optimization of the enterprise taxation system, but also takes into account the tax risks associated with the chosen taxation system.

In modern conditions, optimization of taxation of business entities, with the goal of achieving possible savings in financial resources by reducing payments to the budget and extra-budgetary funds, is the most important component of the financial management of enterprises.

Effective organization taxation and forecasting possible tax risks provide significant assistance in achieving a stable financial situation enterprises, since they allow them to avoid large losses in the process of their financial and economic activities.

Tax optimization should be understood not only as optimization of an enterprise’s taxation system, but also as an assessment of the tax risks associated with the chosen taxation system.

The procedure for determining the optimal tax regime is a rather complex and important stage of tax and financial management, the results of which determine the structure and dynamics of subsequent financial flows associated with tax payments. It is necessary to take into account the following factors:

• the degree of influence of VAT on the relationship of the enterprise with its main counterparties,
• level of production profitability,
• ratio of expenses and income of the enterprise.

Taking into account the above, we will consider the criteria for choosing the optimal taxation system using the example of comparing the simplified taxation system (hereinafter referred to as the simplified taxation system) and the general taxation regime for an enterprise. When comparing the tax burden of an enterprise for the analyzed taxation options, one should take into account tax obligations for taxes and fees, the payment of which is replaced by the use of the simplified tax system. We are talking about the following taxes and fees - VAT, income tax, property tax and contributions to extra-budgetary funds.

The mechanism for calculating the amount payable to the budget for VAT is defined as the difference between the amount of tax calculated from the tax base and tax deductions. The following tax amounts are subject to deductions: presented to the taxpayer when he purchased products, works, services and paid by him. Conditions for applying these deductions: availability of invoices, goods must be capitalized and be for production purposes, fixed assets must be put into operation.

When calculating income tax, it should be borne in mind that profit represents income reduced by the amount of expenses associated with generating income. Income received both in monetary and in kind terms is taken into account.

When determining expenses for tax purposes, it is assumed that they must be economically justified and documented. Costs associated with production and sales are divided into material costs, labor costs, accrued depreciation and other costs. When choosing a depreciation method, the task arises of optimizing the enterprise's own sources of financial resources.

Enterprise property tax is a tax that is calculated based on the residual value of the property.

Contributions to extra-budgetary funds. The enterprise applies the established tariffs of insurance premiums in Pension Fund, social insurance fund and health insurance fund.

At the first stage of choosing the optimal tax system, it is necessary to assess the level of the enterprise’s tax burden in the case of using the general taxation system and the simplified tax system (taking into account compliance with the restrictions established by the Tax Code of the Russian Federation for the use of the simplified tax system). If calculations indicate that the amount of tax expenses does not differ significantly when using the compared taxation systems, then it is worth preserving the taxation system currently used at the enterprise.

An enterprise that applies the simplified tax system according to the minimum tax burden criterion is characterized by increased tax risks associated with the fact that it is not a VAT payer. Consequently, there may be a loss of clients using the general tax regime.

If the organization’s clients are predominantly business entities under the general tax regime, then we should not forget that a number of clients may refuse the services of an organization that uses the simplified tax system due to the inability to claim VAT for deduction. However, this situation should be analyzed much more deeply.

Enterprises, switching to the simplified tax system, taking into account the current market situation, can either reduce prices due to VAT (by 18% or less), or leave prices at the same level, while issuing documents without VAT. In the second case, there is undoubtedly a high probability that clients will look for other suppliers who sell goods (work, services) with VAT, since working with such a counterparty will be unprofitable. In the first case, with a price reduction of 18%, an enterprise using the simplified tax system has the opportunity to retain its customers if we try to explain to them that the amount of taxes payable to the budget by the buyer will not change. Only the recipient of VAT will not be the supplier (contractor), but the budget. In this case, the VAT transfer will be made at a later period (based on the results of the quarter) than the payment to the supplier.

From this point of view, it is recommended to find a “golden mean” in order to reduce the price slightly and try to maintain greatest number regular customers. The most important criterion in solving this problem is the share of added value in the price. It is of fundamental importance when the majority of buyers are enterprises that are intermediate consumers - VAT payers. The higher the share of added value in the price, the smaller the financial losses in the form of VAT not accepted for refund from an enterprise that buys goods, pays for work or services from a VAT evader, the smaller the possible price reduction.

Enterprises using the simplified tax system are not prohibited from issuing documents (invoices) including VAT (clause 5 of article 173 of the Tax Code of the Russian Federation). At the same time, enterprises using the simplified tax system, in accordance with paragraph 5 of Art. 173 of the Tax Code of the Russian Federation are required to pay the received VAT amount to the budget in full.

At the same time, the buyers (clients) of this enterprise find themselves in a more “unfavorable” situation, since the tax authorities consider it unlawful to claim VAT for deduction on invoices received from persons applying the simplified taxation system.

If the tax burden of an enterprise turns out to be significantly less when switching to the simplified tax system, and the enterprise is able to manage the tax risks arising in this case, it should move to the next stage of tax optimization and justify the choice of the object of taxation - 6% of the income received or 15% of the difference in income and expenses. In some cases, the choice of object of taxation becomes sufficient challenging task. To solve it, it is necessary to compare the tax expenses that the taxpayer will bear when applying different objects of taxation.

Solving this problem mathematically requires determining the share of expenses (P) in the enterprise’s income (D), at which the following equality will be observed:

0.06 x D = 0.15 (D - R)

The solution to this equation indicates that equality of the tax burden for different objects of taxation is observed in the case when expenses account for 60% of the enterprise’s income. It is obvious that using the indicator “income minus expenses” as an object of taxation is economically feasible if the share of expenses in income exceeds 60% or the profitability of production does not exceed 40%.

In this case, one should take into account the tax risks associated with the fact that the use of the simplified tax system is characterized by a limitation in the ability to account for costs. In particular, in terms of accounting for non-operating expenses.

The list of expenses to be taken into account when applying the simplified tax system is named in paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation and is closed, which does not allow us to speak unambiguously about the legality of accounting for certain types of expenses necessary for the implementation of the financial and economic activities of the organization.

In some cases, if there is no direct mention of a particular type of expense in the list, it is recommended to consider the possibility of accounting for expenses incurred under other cost items.

For example, material costs may include services for printing a newspaper and its delivery to readers, the costs of an organization engaged in translations from foreign languages, payment for translation services of third parties, etc. The clarifications of the Ministry of Finance of the Russian Federation state that other expenses can include expenses in the form of a membership fee, as well as contributions to the compensation fund paid upon joining a self-regulatory organization, expenses for paying commissions to the bank for the production of bank cards, expenses for preparing documentation and payment of fees associated with participation in competitive bidding, expenses in the form of amounts of written off bad debts, payment for the services of a third-party company to manage the organization, and more.

When applying the simplified tax system, tax risks often arise associated with the recognition of income that is not sales revenue and is not recognized as non-operating income.

For example, according to the position expressed by the financial department, the amounts of overpayments of taxes returned from the budget should be included in the income taken into account for tax purposes when applying the simplified tax system; VAT amounts in case of issuing an invoice with allocated VAT; the amount of reimbursement by tenants for the cost of utilities paid by the landlord; amounts of compensation for legal expenses and state duties received by the taxpayer by court decision from the defendant, etc. The presence of these revenues can lead to an increase in the tax burden of the enterprise.

In addition to the tax risks considered, one should take into account the increased tax burden when an enterprise transitions, if necessary, from the simplified tax system to conventional system taxation.

In conclusion, it should be noted that minimizing the tax burden of an enterprise is a significant factor in its market value and increasing competitiveness. At the same time, choosing the optimal taxation system for an enterprise is a task that requires constant professional attention from specialists.

1. Taxes and taxation: textbook. manual / ed. Shuvalova E.B., Razmakhova A.V. and other. M., 2005. P. 200.

2. Lavrukhina N.V. Improving depreciation policy industrial enterprise in modern conditions // Bulletin of MSTU im. N.E. Bauman. Specialist. Release. 2011. pp. 264-269.

3. Razmakhova A.V. The concept of business taxation system as a factor of its value // Sat. scientific Art. SZAGS. St. Petersburg, 2006. pp. 205-217.

The problem of choosing the optimal taxation system is very important and relevant for small businesses. The development of small business is an essential condition for the effective functioning of a market economy.

Small business is a component and necessary element market mechanism, as well as activities aimed at developing the national economy, accelerating the process of introducing new technologies, increasing the number of employed workers, improving product quality, solving social problems, in general, the creation of such economic conditions without which high market efficiency is impossible. According to Federal law“On the development of small and medium-sized businesses in Russian Federation» entered into force on January 1, 2008, a business can be considered small if the number of employees does not exceed 100 people. Profit from the sale of goods (work, services) excluding VAT for the previous calendar year should not exceed 400 million rubles. and a share in the capital of one or more legal entities, which are not small businesses, should not exceed 25%.

The taxation system for small businesses in Russia has recently been developing in difficult conditions, because Tax legislation is subject to continuous changes. Therefore, it is extremely important to choose a tax regime that is suitable for your company, which will reduce tax payments and increase profits.

As of 2014, according to tax legislation, the following tax regimes and systems are available in Russia:

1. General system taxation (OSN);

2. Simplified taxation system (STS);

3. Unified tax on imputed income (UTII);

4. Unified Agricultural Tax (USAT);

5. Patent taxation system (PTS).

Small businesses should approach the choice of a taxation system very carefully, because the correct choice of taxation reduces the costs of the enterprise, allows it to develop and bear a feasible tax burden.

The general taxation system (GTS) can be used without limitation by all taxpayers for any type of activity. The general tax system is the most difficult tax regime in the field of tax payment. The main disadvantage of this mode is the cumbersome nature of reporting. And also, the use of OSN requires very significant expenses for maintaining accounting records, unlike other tax systems. This mode may not be the best for most small companies and start-up entrepreneurs.

The simplified taxation system is a regime used for tax support for small businesses, which is often the most beneficial for paying taxes and maintaining records. This tax regime is voluntary. The application of a simplified taxation system provides for the payment of a single tax instead of income tax, personal income tax, VAT and property tax. Maintaining accounting and reporting is provided in a simplified form.

The single tax on imputed income is a special tax regime that applies only to certain types of activities. An essential feature of UTII is that when calculating and paying tax, the amount of income actually received does not matter. UTII is calculated based on the amount of the entrepreneur’s planned income, which is established by the state. TO negative side The regime can only be attributed to the need to pay taxes, even if the enterprise is in a loss-making position.

The Unified Agricultural Tax is a special tax regime that is designed specifically for agricultural entrepreneurs. Just like any special regime, the Unified Agricultural Tax replaces several main taxes with one single tax: personal income tax, income tax, VAT and property tax. Individual entrepreneurs and organizations whose income from agricultural activities exceeds 70% of their total income have the right to use the unified agricultural tax. Individual entrepreneurs and organizations that are not producers of agricultural products, but are only engaged in their primary and subsequent processing, do not have the right to apply the Unified Agricultural Tax.

The patent tax system is a special tax regime that can only be applied by individual entrepreneurs, while average number hired workers, they should not exceed 15 people. Individual entrepreneurs have the right to use the patent system at the same time as other taxation systems; the transition to it is voluntary.

To summarize, we can say that each tax regime has its positive and negative aspects. However, it is impossible to give a clear definite answer, because... for selection effective system taxation, it is necessary to pay attention to the peculiarities of the functioning of the organization, its types of economic activities, the number of employees, the organizational and legal form and many other important factors. This will help you choose the right future tax system, and, therefore, minimize planned expenses and increase profits.

Bibliography

1. Adamenko, A.A. Small businesses as a subject of accounting / A.A. Adamenko // Polythematic network electronic scientific journal of the Kuban State Agrarian University. – 2007. – No. 29. – P. 11-16.

2. Bashkatov, V.V. Optimization of taxation of organizations paying the unified agricultural tax in the management accounting system / V.V. Bashkatov, S.A. Tunitskaya // Potential of modern science. – 2014. – No. 6. – P. 28-31.

3. Bashkatov, V.V. Optimization of taxation when applying a single tax on imputed income and a simplified taxation system for individual entrepreneurs / V.V. Bashkatov, D.S. Tasheva // Polythematic network electronic scientific journal of the Kuban State Agrarian University. – 2014. – No. 02. – P. 867.

4. Bashkatov, V.V. Transition to a simplified taxation system as one of the ways to optimize the taxation of an economic entity / V.V. Bashkatov, E.E. Malykh // Polythematic network electronic scientific journal of the Kuban State Agrarian University. – 2014. – No. 03. – P. 1023.

5. Zhminko, N.S. Assessment Methodology financial condition agricultural organizations Krasnodar region/ N.S. Zhminko, A.E. Zhminko // Regional Economics. – 2014. – No. 2. – P. 161-170.

6. Panskov, V.G. Taxes and taxation: theory and practice: textbook. for universities / V.G. Panskov. – 2nd ed., revised. and additional – M.: Yurayt, 2011. – 445 p.

7. Safonova, M.F. Information support for tax audit construction organizations: international experience and Russian practice / M.F. Safonova, D.S. Reznichenko // International accounting. – 2011. – No. 39. – P. 44-52.

8. Safonova, M.F. Approaches to organizing an audit of the profit tax of trading organizations / M.F. Safonova, E.A. Shcherbakova // International accounting. – 2014. – No. 35. – P. 30-42.

9. Sigidov, Yu.I. Automation of management accounting of tax obligations to the budget / Yu.I. Sigidov, V.V. Bashkatov // Accounting in agriculture. – 2012. – No. 10. – P. 83-87.

10. Sigidov, Yu.I. Tax calculations in the management accounting system: monograph / Yu.I. Sigidov, V.V. Bashkatov. – Krasnodar, 2013. – 242 p.

11. Sigidov, Yu.I. Transfer pricing as a method of tax optimization / Yu.I. Sigidov, V.V. Bashkatov // Accounting in agriculture. – 2013. – No. 4. – P. 48-53.

12. Tolmachev, I.A. Application various systems taxation: problems of combination / I.A. Tolmachev. – M.: GrosMedia: ROSBUKH, 2009. – 350 p.

13. Tsukakhin, A.B. The state of development of small and medium-sized businesses in Russia as a factor in ensuring the economic security of the region / A.B. Tsukakhin // In the collection: Mechanism of economic and legal support of national security: experience, problems, prospects Materials of the VIIth International scientific-practical conference. – Krasnodar, 2014. – P. 437-442.

14. Yasmenko, G.N. Methodology for calculating financial results in modern conditions / G.N. Yasmenko // Polythematic network electronic scientific journal of the Kuban State Agrarian University. – 2007. – No. 27. – P. 286-295.

Organization and conduct of business in the field of trade and services Bashilov Boris Evgenievich

3.3. Analysis of tax regimes, selection of the optimal tax regime...

The multivariance of the taxation system, being an undoubted advantage of tax policy, at the same time represents an undoubted complexity, since when choosing the optimal taxation regime, it is necessary to answer two main questions:

1) which of the proposed systems is most simple and convenient to use;

2) which of the proposed systems provides the greatest opportunities for minimizing tax payments to the budget.

At the same time, in relation to some types of activities, multivariance is illusory. For example, when carrying out retail trade, providing household services to the population, providing public catering services and a number of other types of activities, there is no possibility of an alternative choice of taxation regime.

If the types of activities that you plan to engage in are transferred to the payment of a single tax on imputed income (UTII) on the territory of the constituent entities of the Russian Federation by the laws of the constituent entities of the Russian Federation, then there can be no talk about independent choice of taxation regime. The financial analysis and financial planning based on it must be carried out not on the basis of abstract conditional indicators, but on the basis of indicators that are as close as possible to the realities of the planned project. Only in this case will it be possible to say that the analysis has been carried out and financial planning has been carried out in the proper way, is accurate and realistic.

For example, according to general conditions As a rule, it is more profitable to use the simplified tax system, but each rule has its exceptions. It would be unreasonable to take such general calculations as a basis, ignoring the specifics of the activity being carried out and your data, and make the wrong choice. For example, it would be a mistake to plan the use of the simplified tax system, expecting to achieve a turnover exceeding 40,000,000 rubles. per year, since the simplified tax system can only be applied with income up to 20,000,000 rubles. in year. This means that it is necessary to either split up the business, suggesting the creation of two business entities, the turnover of each of which will not exceed 20,000,000 rubles. per year or take into account in advance that you will have to apply other tax options.

We will calculate the tax burden when applying various taxation regimes in order to select the optimal taxation regime.

Let’s say citizen F.D. Elkin decided to organize a business in the service sector - open a recruitment agency, LLC “Your Personnel”. The indicators of financial and economic activity that, according to his calculations, he will be able to obtain for the quarter are given in table. 3.1.

Table 3.1

Planned indicators of financial and economic activity

LLC "Your Personnel" for the quarter

The amount of VAT on energy and communications is equal to 540 rubles. represents VAT paid to suppliers, i.e., “input” VAT, which VAT payers put into the reduction of VAT tax liabilities and is not an expense of the company paying VAT. Therefore, for the VAT payer company we are considering, the amount of expenses will be 105,000 rubles, and not 105,540 rubles.

Due to the fact that we need to calculate the total tax burden on a business entity, i.e., determine the total amount of all tax obligations of the taxpayer, the tax obligations necessary to calculate the single tax or income tax, excluding VAT amounts, have been highlighted in a separate table . 3.2. The calculation of the impact of VAT on the tax burden will be given below in table. 3.4.

Table 3.2

Tax obligations of the taxpayer required for

calculation of single tax or profit tax excluding VAT amounts

When applying the simplified taxation system, the taxpayer does not pay UST, but is required to pay a contribution for compulsory accident insurance and contributions for compulsory pension insurance. In addition, the amount of pension insurance contributions paid will reduce the amount of the single tax when the object of taxation is income. In this case, the tax amount cannot be reduced by more than 50% on insurance contributions for compulsory pension insurance.

Under the generally established taxation system, you can be a VAT payer, or you can, as we have already said, receive an exemption from fulfilling obligations to pay VAT. In this case, as well as when applying the simplified tax system, the VAT amounts will increase the expenses of the business entity. But the amount of income (revenue) will not change. After all, if a certain price level has developed in the market, then the use of a more favorable taxation system, as practice shows, does not lead to lower prices. Prices remain at the same level, bringing large incomes to a specific market entity.

The final planned indicators of the financial and economic activities of the company “Your Personnel” LLC for the quarter are given in table. 3.3.

Table 3.3

The results of financial and economic activities when using various

taxation systems

The following tax rates apply:

Income tax – rate 24%;

Single tax for the object of taxation is income - rate 6%;

The single tax for the object of taxation is income minus expenses - the rate is 15%.

To determine the total amount of the tax burden on the company, we will draw up a summary table in which we present the value of tax obligations by type of taxes of LLC “Your Personnel” when applying various taxation regimes (Table 3.4).

There is a rule in mathematics that changing the places of the terms does not change the sum. If we carry out our calculation in a slightly different way, then the resulting values ​​should also not change. Let's check the results of our calculations (Table 3.5).

Table 3.4

Summary table of tax liability amounts when applied

different taxation systems

Table 3.5

Check table of tax liability values

So, we find that in the case we are considering, when applying the generally established taxation system, tax obligations to the budget are maximum, and minimum under the simplified tax system with the object of taxation is income (6% rate).

The use of this simplified taxation regime with the object of taxation - income (6% rate) is convenient, in addition, due to the simplicity of tax accounting. When the object of taxation is gross income, it is very easy to correctly calculate and justify the correctness of the calculation to the tax authorities. This is also very important.

When analyzing tax regimes to select the optimal one, it is important to take into account the features of Russian tax legislation that directly affect the applied taxation regime.

The calculations made were carried out without reference to a specific type of activity.

Note!

If the calculation had been carried out in relation to retail trade transferred to the payment of UTII, then the question of choosing the optimal taxation regime would not have confronted us.

In any case, a trading retail company will have to pay UTII. The same is true, for example, with companies providing household services, catering services, passenger and freight transportation and other types of activities that meet certain criteria according to which the need to pay UTII is legally established.

Example 3.1

It is planned to carry out retail trade on an area of ​​100 square meters. m. In accordance with the requirements of tax legislation retail will be subject to UTII based on the area of ​​the sales floor (in square meters), regardless of the amount of income received. Basic yield on this species activity is 1800 rubles. Coefficient K2, which takes into account the totality of features of doing business, including the range of goods (works, services), seasonality, operating hours, the actual period of time for carrying out activities, the amount of income, features of the place of business, etc., established by the constituent entities of the Russian Federation for a calendar year in the range from 0.005 to 1 inclusive, in the example under consideration it is 0.33. The deflator coefficient K1 for 2006 is set at 1.132. The tax base will be equal to: 1800 rubles. H 100 sq. m. H 3 months. H 0.33 H 1.132 = = 201,722 rub.

The single tax will be: 30,258 rubles. (RUB 2,017,229 H 15%). This amount will need to be paid to the budget regardless of the actual income received.

It is important to take these factors into account when planning to carry out activities transferred to UTII in a particular region.

At the same time, for the agency we are considering as an example for the provision of personnel selection services - LLC "Your Personnel", it will not be possible to apply UTII, and there will be a need to choose a tax regime under which it is more profitable to work.

This text is an introductory fragment. From the book Tips for building a bathhouse author Khatskevich Yu G

Long-duty heater stoves Heater stoves in Russian baths can operate in long-term or intermittent mode. Long-term mode stoves, as a rule, have thin walls and a small volume of stones. These stoves are heated by gaseous, liquid or solid

From the book All about small business. Complete How-To Guide author Kasyanov Anton Vasilievich

Periodic heater stoves Periodic heater stoves are made of brick. They have thick walls that retain heat for a long time and provide the necessary duration of the bath. The volume of stone backfill in a brick stove is larger,

From the book Organizing and running a business in the field of trade and services author Bashilov Boris Evgenievich

5.8.3. Responsibilities of tax agents According to tax law, taxpayers and tax agents have different responsibilities. When comparing their responsibilities, one can highlight the main difference in their legal status. It lies in the fact that, unlike

From the book Windows Registry author Klimov Alexander

Chapter 3. Analysis of tax regimes, selection of the optimal tax regime... A business plan must consider and take into account all the essential aspects of the planned business. When calculating the costs of implementing the planned activity, the amount of

From the book Fines and Penalties. Traffic police, loans, housing and communal services, taxes author Sadovaya Lyudmila Leonidovna

3.1. Types of taxation regimes... The analysis of taxation regimes and the selection of the optimal taxation system should precede the analysis and planning of indicators on the basis of which the calculation of income and expenses for the implementation of economic activities will be made

From the book Political Science: Cheat Sheet author author unknown

3.2. Main features of individual tax regimes... Organizations and individual entrepreneurs have the right to receive an exemption from VAT in accordance with Article 145 of the Tax Code of the Russian Federation if, for the three previous consecutive calendar months, the amount of revenue from

From the book Relay protection in electrical distribution networks B90 author Bulychev Alexander Vitalievich

11.2. Determining the optimal number of employees in the accounting and financial service... Many owners and managers would like to receive accurate and clear advice regarding how many employees they should hire. Sometimes there is such advice that,

From the book Linux and UNIX: shell programming. Developer's Guide. by Tainsley David

From the book Self-instruction manual for working on a computer: fast, easy, effective author Gladky Alexey Anatolievich

From the book All about benefits for pensioners author Sarkelov A.

18. THE CONCEPT OF POLITICAL REGIME From a sociological point of view, a political regime is a special social mechanism, a way of managing society, connecting, on the one hand, the basic models of the formation of government bodies and methods of making political decisions, on the other

From the book Home Medical Encyclopedia. Symptoms and treatment of the most common diseases author Team of authors

3.2. Analysis of normal modes of a controlled network An analysis of possible normal modes of operation of a controlled network must be carried out in order to determine the maximum values ​​of operating currents at the installation sites of protection devices. The network has one power source, and in it

From the IFRS book. Crib author Schroeder Natalia G.

From the author's book

7.6. Description of operating modes In this section, we will use specific examples to illustrate the basic techniques and methods of working in the Paint program. Let us remind you that the selection of the required tool is carried out by clicking the mouse on the corresponding button on the toolbar. To make it easier

From the author's book

Types of tax benefits Despite the fact that the minimum pension is equal to living wage, this does not mean that now you can live on it. After all, utility bills alone “eat up” almost half of the benefit. But if the amount for housing and communal services can be reduced by registering

From the author's book

Violation of diet The main reason for the development of gastritis is frequent violation of the diet and quality of nutrition. Everyone knows well unpleasant feeling heaviness and discomfort in the epigastric region, which occurs after a quick and hasty meal. And these are the harbingers