Simplified system of taxation
A simplified taxation system was established withpurpose of helping small and medium-sized businesses in the implementation of their activities. According to the legislation, when organizing an enterprise as a legal entity, it has the right to choose a certain system of taxation and calculation of taxes. State bodies offer either a simplified or a standard mechanism.
A simplified system of taxation impliesthe replacement of a number of the most common types of taxes by one, the so-called single, which takes into account all the given species. The object is the income received by a legal entity in the course of carrying out its activities.
This type of tax system is usuallythree main groups. The first includes those incomes that are taxed at a rate of 6%. The second group includes the amount of income after deduction of expenses incurred, with the discount rate being 15%. A simplified system of taxation for individual entrepreneurs involves the replacement of a number of taxes for a single payment in the form of a patent.
But in order to choose an easy option,it is necessary to meet certain criteria. For example, the conditions for transition to a simplified taxation system do not allow this opportunity to be used by banks, investment and pension funds, pawnshops and other non-specialized credit institutions. Enterprises engaged in the extraction or sale of minerals, as well as organizations involved in the gaming business, are not included in the list of legal entities that have the right to transfer. In addition, the data reflecting the current situation of the enterprise or organization in the financial sector is assessed. Thus, the income after the sale of products or the implementation of the main activity for 9 months should not exceed 45 million rubles, and the maximum number of employees is 100 people. One of the most common indicators is the assessment of depreciation assets of NMA (intangible assets) for the reporting period, its maximum amount reaches 100 million rubles. Moreover, an important point is the lack of a branch network and other representative offices.
So, let's open the list of taxes that are replaced by a single tax in case of transition to a simplified system:
- VAT (value added tax). As an exception, VAT is recognized, which is imposed on a group of goods transported across the border of Russia;
- Income tax;
- property tax.
Separately, the funds are collected inpension and insurance funds. A simplified system of taxation presupposes a standard mechanism for calculating and paying other types of tax, as well as for conducting cash settlement services, drawing up and submitting accounting reports.
To switch to a less complex systemtaxation is necessary when submitting an application to the tax service indicate your intention. For further payment of the tax amount, the payer should clearly define the tax base. In addition, the amount of money paid to the Treasury is calculated by the legal entity independently. Payment is made no later than April 30, that is, in the next reporting period. These funds are transferred to the account of the federal treasury, from which the accumulated capital is distributed to all budgets and extrabudgetary funds.
The profit after tax remains in thedisposal of the enterprise and is allocated to internal funds on the basis of needs. A legal entity is entitled to return to the previous system of levying taxes. Only before this, he must express a wish in writing to the tax authority. The application is accepted at the beginning of the next year. But the main thing is that this deadline should be no later than January 15.