If you decide to open an enterprise that will be a company with limited liability, then it remains to choose a taxation system. It is she who regulates what taxes the LLC pays. Including interest rates, in the amount of which the company is obliged to contribute to the state treasury, the amounts from the income of its activities. In modern realities, opening a limited liability company is an excellent solution. First of all, because it is the head of the LLC who chooses according to which tax system to work. So, let's see what they are.
Tax systems of the Russian Federation
- Simplified taxation system, short USNO.
- The general system of taxation, briefly OSNO.
- Single agricultural tax.
- Single tax on imputed income, short UTII.
The heads of a limited liability company do not have the right to work on a single tax on imputed income and a single agricultural tax. They can choose between simplified and general taxation systems.
However, there are recommendations for this. In the event that you are just starting your business, then it is better for you to stay on a simplified taxation system. And to indicate this in the application, it is necessary at the stage of registration of a limited liability company. There are a number of restrictions on organizations operating under the USNO:
- The number of employees should not exceed 100 people.
- The annual income should not exceed 20,000,000 rubles.
If you've been in business for several years, "getting on your feet" and planning a big expansion, then you need to switch to the main tax system. It requires bookkeeping and tax reporting. To do this, it is best for you to first hire a competent specialist in this field and install the appropriate software to his computer.
What taxes does an LLC pay according to the simplified tax system
This mode, focused on small and medium business, provides for the introduction by the payer of a single tax, which replaces a number of those paid when working under the general taxation system. It consists of three groups of payments:
- Payment of 6% of the total income.
- Payment of 15% of income, which is reduced by the amount of expenses.
- For individual entrepreneurs- patent.
Limited liability companies operating under this system are exempt from paying a number of taxes:
- Income tax, excluding the one specified in the article of the Tax Code of the Russian Federation No. 284, clause 3.4.
- Property tax.
- Value Added Tax. Excluding cases of transportation of goods across the customs border Russian Federation and commit commercial transactions, specified in the article of the Tax Code of the Russian Federation No. 174.
Also, according to the requirements of the legislation of the Russian Federation, according to the simplified taxation system, it is necessary to make payments pension insurance and others local taxes, duties and fees. tax returns must be submitted once a quarter.
What taxes does an LLC pay according to OSNO
- Income tax of 20% of income. It is not paid if the company has worked at a loss during the reporting period.
- Value added tax, at a rate of 18%. It is paid quarterly. It is possible to receive payment by installments for no more than 3 months. An invoice is provided as confirmation of the VAT amounts.
- Single social tax for remuneration to individuals, amounting to 26%.
- Compulsory insurance pension contributions, in the amount of 20% of the accrued wages.
- Social insurance premiums due to maternity and temporary disability, amounting to 2.9% of the accrued wages.
- Mandatory medical insurance contributions, in the amount of 3.1% of the accrued wages.
- Income tax individuals, which is 13% of the accrued wages.
- Property tax, in accordance with the rate established by the subject of the Russian Federation.
- Contributions for insurance against occupational diseases and accidents related to production, in the amount of 0.2% of the accrued wages.
- Tax on transport, at the rate established by the subject of the Russian Federation
This regime, unlike USNO, entails a lot of difficulties. It is not so easy to keep accounting records with him. For this, a specialist is required, since, turnover Money, large companies working on OSNO need professional processing.
Now that you know what taxes an LLC pays, you will have no difficulty in choosing a taxation system for your company.
The process of creating a Limited Liability Company begins with a meeting of founders, at which a decision is made on state registration. AT without fail statutory documentation is being formed that will regulate the further work of such an organization (can be downloaded on the Internet or obtained from lawyers). After that, the package of documents is transferred to the state registrar, which reviews them within 5 working days, after which it makes an entry in the Unified State Register of Legal Entities. If in the process of work there is a need for, then the document in new edition must be submitted for certification tax authority. In the process of registering a company, the founders must choose the regime in accordance with which taxes will be paid: UTII, OSNO, USN or ESHN.
UTII
Starting from 2013, Limited Liability Companies can voluntarily apply tax UTII regime. The Tax Code of the Russian Federation contains a list of business areas to which imputation can be applied. In parallel, this taxation system can be combined with the simplified tax system and OSNO.
Federal law defines the amount of UTII. LLCs must apply a 15% rate to the amount of imputed income. Calculation tax liabilities legal entities must do according to the formula: (Basic yield * Physical indicator* K1 * K2) * 15% = UTII, where
- K1 - deflator coefficient (in 2017 = 1.798);
- K2 - coefficient (corrective), which is established by municipal authorities
Starting from 2015, local authorities have the right to independently set the amount of UTII, which can range from 7.50% -15.00%. The amount of the rate depends on the type of activity carried out, as well as the category of the taxpayer. The transition to this tax regime is carried out after the submission of an appropriate application.
BASIC
Limited liability companies that have chosen the general tax regime are required to maintain accounting records in accordance with approved standards, as well as pay taxes to the budget:
- value added tax (legal entities can find out in the Tax Code of the Russian Federation);
- income tax;
- property tax;
- payroll taxes;
- customs duties;
- water, land and transport taxes etc.
Advice: if entity does not know, he should contact the Federal Tax Service at the place of registration and get advice. You can also use methodological manuals and current regulations.
For income tax, a rate of 20% is applied, but in some regions of the Russian Federation it can be reduced. The tax is charged on net income and is paid once a quarter until the 28th. VAT rates are 0%, 10% and 18%. For property tax, the rate cannot exceed 2.20%, its size varies depending on the region in which the LLC operates.
An LLC operating on the general taxation system must withhold and transfer personal income tax from the wages of employees to the budget. Its rate is set at 13% today. Also, fees are paid from wages in Pension Fund, FSS and others off-budget funds.
USN
A limited liability company may be selected. In this case, the company will be able to optimize the costs associated with taxes and fees. LLC on the simplified tax system are exempt from payment property tax, VAT and income tax.
The simplified tax rate is set for each company, depending on the form of taxation it has chosen. For example, 6% is charged on the total revenue of the reporting period. The rate of 15% is applied when the organization uses the difference between expenses and revenues as a tax base. For certain types activities, the simplified tax rate can be reduced to 5%.
note: if the LLC will apply according to simplified tax rate 6%, then he will be able to reduce the accrued tax on contributions that are made for staff members.
ESHN
If a Limited Liability Company operates in the field of agriculture, then it can choose the UAT tax regime. It is subject to a 6% rate. LLCs are exempted from the obligation to pay income tax and property tax, as well as VAT.
To find out how much taxes an LLC should pay, its head needs to study Tax code RF. The amount of the tax burden will directly depend on what tax regime the company uses. It should be noted that large organizations that cooperate with VAT payers are forced to use common system taxation, as otherwise they will lose counterparties. Small companies that seek to optimize their costs decide to use the simplified tax system or.
Save the article in 2 clicks:
Each tax regime that can be applied to a Limited Liability Company has its own advantages and disadvantages. In order not to make a mistake when choosing it, the founders must carefully study the Federal legislation, taking into account all the changes made to it. They can get any advice from the Federal Tax Service, located at the place of their state registration.
In contact with
LLC is a popular form of enterprise 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 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);
- ENVD.
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. A special application must be submitted for the use of the simplified tax system, 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. In such enterprises, it is impossible to 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, i.e. enterprises that apply the OSNO.
Companies on OSNO calculate and pay taxes:
- VAT - 18%;
- on profit - 20%;
- on the property of the enterprise - 2.2% of the inventory value of the property and up to 2% of cadastral value buildings participating in manufacturing process, depending on the region where the enterprise is located and the regulations of local authorities;
- Personal income tax on employee salaries - 13%.
From 07/01/2015, Moscow enterprises pay a sales tax once a quarter, subject to reporting period at least one trade operation.
In cases where an LLC for any reason (for example, reconstruction of production or its re-profiling) does not operate, it does not pay taxes, confirming the stoppage of activities financial reporting. In any case, reporting to the IFTS is necessary.
What taxes should an LLC (USN) pay?
Simplified special regime is the most popular form for LLC. Restrictions for its use are established by law. Firms are entitled 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 abolishes the calculations for VAT and income tax. Simplified tax is paid in two options, choosing it during 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. 
From the beginning of the current year, simplified enterprises calculate and pay property tax, but not on all fixed assets, but only on buildings used in production activities and named in the lists real estate, estimated at the cadastral value, published in the constituent entities of the Russian Federation. AT current year apply new order real estate taxation in 28 regions of the country.
"Simplifiers" in Moscow pay a sales tax, by the amount of which they have the right to reduce expenses when application of the simplified tax system 15% of revenue or reduce single tax when using the simplified tax system 6% of income.
We found out what taxes LLC pays on the simplified tax system. In the absence of activity, tax under the simplified tax system is not paid, but they are confirmed by the forced simple submission of a declaration under the simplified tax system. In such cases, it will be zero.
LLC taxes on UTII
The essence of the UTII regime is that the company pays the tax not according to actual performance indicators, but according to the calculated imputed income, which is calculated on the basis of legislative established standards designed for specific activities. It should be noted that the UTII regime may not be applied in all regions, therefore, before deciding on its use, this possibility should be clarified. We will find out what taxes an LLC must pay on UTII. 
When using this special regime, the company does not pay VAT and income tax. The single tax rate is 15% of imputed income, but it is set at the regional level and can be significantly reduced. The LLC must submit a declaration to the IFTS and pay tax on UTII on a quarterly basis.
Payers are required to pay property tax from 07/01/2014, since tax period under this system is half a year. For the payment of 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 cadastral objects real estate approved and published at the regional level.
In the absence of activities of the LLC on UTII, the tax is paid. 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 taxation systems. For example, in one company, OSNO and UTII or USN and UTII can be used simultaneously. You can combine these modes for reasons of more flexible and profitable business. 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 from the wages of working personnel income tax in the amount of 13%. This is the only tax paid by an employee with own income(salary). The company in this case is tax agent, withholding personal income tax from the salary and transferring it to the budget. 
Having found out what taxes LLC needs to pay, let's talk about payments to extra-budgetary funds, called social contributions or insurance premiums. They are calculated as a percentage of the wage fund:
- in the PFR - 22%;
- in FFOMS - 5.1%;
- in the FSS - 2.9% (insurance in connection with temporary disability and maternity leave) and from 0.2 to 8.5% (from industrial injuries and prevention of occupational diseases); the percentage of insurance varies due to the level of danger of production.
LLC Dividend Tax
What taxes does the founder of an LLC pay? Owners of the company (founders, participants, owners) at the end of the reporting period, payment of taxes due from the enterprise and determination financial result are entitled to receive dividends. They are distributed only if the company has profit left after the transfer of all necessary payments. The order of distribution of 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 in the amount of 13%, and the company's accounting department withholds and transfers this amount to the budget.
Other taxes
Consider what taxes an LLC must pay in addition to those listed above. There is another series regional fees. If an enterprise of any form of ownership uses in its activities a piece of land, any water resource, or has a motor vehicle fleet, then it is necessary to pay land, water or transport taxes. They are calculated quarterly and paid in advance.
The overview provides information on what taxes an LLC pays depending on the applicable tax regime.
After the registration procedures related to the opening of the subject entrepreneurial activity in the status of a limited liability company, you should think about choosing a tax regime. It is impossible to avoid the procedure for deducting part of the funds from the profits received. However, the enterprise has the right to independently choose such a tax regime that will best suit its characteristic parameters, expressed in the planned cash flow, the use of labor and the implementation of the type of activity.
How to choose a taxation system for an LLC so as not to burden it with fiscal burdens
Why is it important to choose a tax system responsibly?
The number of taxes, as well as their amount, are directly dependent on which tax regime for the LLC was chosen.
Currently, business entities in the status of LLC can consider four types of tax regime. Their application depends not only on the desire of the head of the enterprise, but also on his parameters. When choosing a tax payment scheme, the head of a business entity should analyze the situation well in order to make the best decision, which will later help optimize costs in order to obtain higher profits. It is worth noting that an illiterate scheme, the procedure of which will subsequently serve as the basis for the calculation and payment of taxes, can become a burden for the enterprise, pulling to the bottom high stakes and unbearable costs.
Tax regimes applicable to LLC
OSNO can be used by all business entities. The mode has no restrictions applied to enterprises with parameters that do not match the scheme. Tax law regulates that organizations that have not decided on time with tax system, or if no other option was chosen when notifying the Tax Service, are considered to be functioning on the OSNO. It should be noted that this mode is the most difficult in terms of accounting. Therefore, most often enterprises try to opt for more profitable systems if their activity allows it.
When is OSNO applied?
OSNO is usually used by large LLCs, which, due to the large cash turnover, cannot use the capabilities of simplified systems. This choice is also relevant for companies, most of whose counterparties are VAT payers. If an LLC has just started its activity, or conducts it in the status of a medium or small business, then the choice of a common system is not rational. This is due to the increased fiscal burden on the enterprise, as well as the need to maintain strict accounting and timely submission of numerous reports, errors in which are punishable by rather large fines.
Regulatory legal acts define such activities that oblige the company to apply a common system. And for those enterprises that have the right to choose the appropriate mode, you should pay attention to the advantages of OSNO:
- there is no need to pay taxes in unprofitable periods for the company;
- the ability to open branches of the LLC and its representative offices;
- no restrictions on material values, money turnover, premises, the number of employees and the type of activity carried out.
The general form of taxation for LLC obliges the head of the enterprise to pay tax items:
- on profit, in the amount of 20 percent of the profit received;
- VAT - 18 percent;
- property tax - 2.2 percent;
- general taxes obligatory for all business entities in the status of LLC, such as land, transport, personal income tax on employees' wages, customs and excise taxes.
Read also: When to apply for UTII when registering an individual entrepreneur
The head of an LLC who decides to work on a common tax payment system should take care of introducing such a staff unit as an accountant, whose duties will include maintaining several types of accounting, accruing and transferring mandatory payments to the relevant accounts, as well as compiling and submitting reports. If the profit of the enterprise does not cover its expenses, the state reserves the right for the LLC to reduce the tax burden by switching to another regime.
Simplified tax regime
The simplified taxation system for LLCs is designed to reduce the tax burden and simplify the reporting procedure for enterprises whose parameters comply with the requirements of the regime.
Not every LLC can take advantage of the preferential opportunity of the system. It is not available to members. financial markets, for banks, notaries and pawnshops. Companies with more than 100 employees will not be able to take advantage of the regime. If the participants have invested less than 25 percent of the amount stated in the charter into the authorized capital, then the LLC will have to work for OSNO. Enterprises already using the simplified tax system are deprived of the right to work with the accrual of taxes according to its requirements in case of exceeding the restrictions associated with the volume of fixed assets and the amount of income and expenses. Having representative offices and branches, it is impossible to work according to this regime.
USN: terms of use
Having chosen the simplified tax system, the manager should be prepared for frequent tax audits relating to the procedure for maintaining accounting records, as well as compliance with legislative norms for the calculation and payment of taxes. The tax regime has clear advantages over other systems, expressed in the need to submit reports once a year and pay taxes once a quarter.
Comparative characteristics of the application of the regime at different rates
Each company has the right to choose its own tax rate. There are currently only two options:
- 6 percent of the LLC's total income is accrued and payable quarterly. When calculating the tax, the company's expenses are not taken into account. The entire amount received on the settlement account of the organization is subject to taxation.
- 15 percent of income, taking into account the funds spent on the implementation of production activities, which can be classified as expenses.
Parameters of the enterprise, under which it is possible to use the special regime
A single tax on imputed income
By choosing UTII as a tax regime, the head of the organization will not only reduce his expenses for tax and insurance contributions, but also reduce the number of inspections by authorized bodies. Such events will significantly reduce the material burden on the company, which will increase its chances for prosperity and for changing the status of a small business to a large one. Until 2013, the transition to UTII was carried out automatically if the characteristics of the business entity met the requirements of the special regime. Currently, the regime is applied only on a voluntary basis based on the application of the head. This factor is the main advantage of the system. Noting the negative aspects of its use, one can note the impossibility of using tax scheme enterprises engaged in activities that restrict its application.
Conditions for the use of UTII
LLCs engaged in retail, household services, cargo transportation and advertising activities. It is not possible to transfer to UTII when using hired labor of more than 100 employees, and also if a legal entity participates in the creation of another company and has a contribution of more than 25 percent of the authorized capital there. The conditions of this system imply a deduction of 15 percent of the amount of income to the Tax Service. In calculating the amount of tax, a coefficient is taken into account, depending on the regional location of the company. Due to its constant upward changes, the taxation system for LLCs began to lose its relevance, since the conditions for its application are almost identical to the simplified scheme, and the amount of deduction is much higher. This leads to a review of the feasibility of using the system, scheduled for 2018.
UST can be issued to companies whose operation is related to the conduct of farming activities and the production of agricultural products. It is worth noting that an LLC can not only engage in targeted activities. It is allowed to conduct another economic activity, unrelated to agriculture. However, the share of profits derived from it should not exceed 30 percent of the total business. An LLC operating under this scheme pays a single tax of 6 percent of the income received, taking into account the expenses incurred.
When registering an enterprise, it is necessary, among other important organizational issues choose a taxation system, since the level of deductions that the LLC will make during its activities depends on this.
General taxation issues for LLC
The reporting that enterprises maintain is, as a rule, quite voluminous, complex and entirely dependent on the chosen taxation system. It involves providing data to government bodies FTS, PFR, FSS and statistical agencies.
It is necessary to decide which type of tax system is suitable for a particular enterprise even before submitting documents for registering an LLC, since there will be little time to choose a tax system for an LLC after registration. As a result, during the year the company will use a rather complex general taxation system, which is not always convenient, especially for start-up entrepreneurs.
Currently, there are 4 main systems of taxation of enterprises:
- Traditional - ordinary taxation system - OSNO
- Simplified taxation system - USN
- Single tax on imputed income - UTII
- Single agricultural tax - UAT
Each system has its pros and cons, so the choice should be made based only on the characteristics of your LLC, the number of employees, the scope of activities and the total turnover of funds, as well as the availability of a full-time accountant.
Special tax regimes
To special tax regimes include special taxation regimes that are used to calculate taxes and deductions in a special form for a certain time and are regulated by the Tax Code of the Russian Federation. They are necessary to create favorable conditions for the development and functioning of enterprises and allow you to get relief when filing reports and paying basic taxes.
Types of special tax regimes:
- Simplified taxation system
- Taxation system under the conditions of production sharing
- Patent taxation system
Each of these special regimes applies to a specific area of the company, its size or residual capital.
Description of the main tax regimes for LLC:
General taxation system (OSN) for LLC
General, or traditional system taxation is the most complex and requires the presence of a competent enterprise in the state professional accountant, capable of not only correctly preparing documentation for all the necessary sectors of deductions, but also correctly maintaining accounting documentation enterprises, because improper paperwork can lead to an increase in tax and other payments.
A feature of the OSN is the payment of all tax deductions:
- Unified social tax on all types of income
- Personal Income Tax
- Contributions to the pension fund
- Property tax and land tax
- Compulsory insurance against accidents and occupational diseases at work
The main advantages of this system are:
- No restrictions on cooperation with legal entities-payers of VAT, that is, using as a system taxation of DOS O
- The possibility of importing goods into the customs zone, which is subject to VAT
- Possibility not to pay taxes during the period of unprofitable operation of the enterprise and accounting for these losses in the future and reduce the amount of taxes by the amount of losses
There are plenty of cons too. This is the already indicated need for the services of a full-time or hired accountant who is able to competently maintain accounting and tax documentation. The second disadvantage is the need to pay all provided by law tax deductions and payments, as well as taxes of the regional and local levels.
The enterprises that have chosen them as the main ones and those firms that have not applied for the transition to special taxation systems work with this taxation system. statutory terms.
USN - simplified taxation system - "simplified"
A simplified taxation system is a special form of taxation for organizations with less than 100 employees, a residual value of fixed assets of less than 100 million rubles and a certain level of annual revenue.
The main difference between the USN and the OSNO is the absence of payments of VAT, UST, as well as income and property taxes. Other federal, state and local taxes are paid in the same amount. In addition, "simplification" refers to the reduction and simplification of "paper work", since it uses more simple system accounting. The second important advantage of the simplified tax system is the reduction tax rates, the third - the presence of two types of taxation systems of this type, which makes it possible to choose whether to pay taxes on income or on net profit enterprises.
Types of "simplification":
- Tax in the amount of 6% is paid from the income of the organization. It is considered the most suitable for IP. It is used when it is difficult to prove the fact of expenses documented.
- Tax in the amount of 5 - 15% is paid on the net profit of the organization (that is, taxes are paid on the profits of the enterprise, based on income minus documented expenses of the organization). Typically used in case high level expenses, about 60% or more, which must be documented before tax service presents no difficulty.
There are areas of activity of organizations that cannot use the simplified tax system:
- Firms, share budget organizations in which exceeds 25%
- Organizations whose professional activity concerns the securities market
- Banks, pawnshops, insurance companies, NPF, investment funds
- Organizations with branches and representative offices
- Enterprises whose activities are related to the extraction and sale of minerals or excisable goods
- Lawyers and notaries in private practice
- Representatives of the gambling business
- Organizations participating in production sharing agreements
UTII - imputed taxation system for LLC
One of the special taxation regimes that applies to many different organizations, including outlets located in major shopping malls on an area less than 150 square meters, and does not depend on the amount of deductions from the income actually received by the organization, until recently it was mandatory for organizations engaged in a certain type of activity in a given territorial area.
Types of activities that fall under UTII:
- catering
- provision of veterinary services
- parking and cargo transportation
- domestic services
- rental of commercial and non-commercial real estate
- distribution and placement of advertising
Determines if an enterprise in a given territorial unit is eligible for payment as a system UTII taxation local authority tax administration. Until 2013, this system was mandatory for organizations that fell under its jurisdiction.
In this regard, these enterprises were given the opportunity to replace UTII with such tax deductions as personal income tax, personal property tax and VAT.
Currently, LLCs related to their field of activity, the number of employees (less than 100) and those mentioned in the list of the local government for taxes and fees may not switch to UTII and work according to the OSNO or STS (or combine these taxation systems).
Advantages and disadvantages of UTII
The undoubted advantages of "imputation" are
- simplification of tax accounting by replacing several taxes and fees with one UTII
- ease of reporting
- the presence of basic profitability ratios that determine the amount of the organization's tax burden
- taking into account the time factor, including calendar holidays, days off, etc.
However, like any factor, UTII has its drawbacks:
- the compulsory nature of UTII, since, as a rule, those who fall under this system do not have a choice of another taxation system
- the complexity of bookkeeping for business owners in areas that fall and do not fall under the jurisdiction of UTII
- discrepancy between the established basic return and the actual
- tax payment occurs in any case, regardless of the actual receipt of income by the organization, both in the case of profitability and in the event of a loss-making business
- small staff means low rate tax cuts through social contributions
ESHN - single agricultural tax
As the name suggests, the second special mode taxation applies to enterprises operating in the agro-industrial complex and producing agricultural products. This tax regime replaces VAT, corporate income tax, corporate property tax.
In this mode, in addition to the actual agricultural tax, land and transport taxes are paid. Interest rate ESHN fluctuates between 6-15% and depends on the payment method (as in case of USN, it can be either income or income minus expenses).
The advantages of this taxation system are:
- replacement of a number of taxes with one ESHN
- inclusion in revenue side advances from buyers
- ease of documentation
- funds used during the ESHN are debited immediately upon commissioning
- diversion of funds used for advance payments occurs 2 times less often
shortcomings of ESHN are also present. It:
- 70% of the company's income must come from the sale of agricultural products or fishing catch
- Limited list of expenses
- Due to the absence of VAT, when purchasing agricultural equipment, there is an increase in costs
- The cash method of accounting is not quite convenient for working with a number of enterprises
- It is necessary to keep accounting in full with the division by industry
This type of taxation, as opposed to UTII, is voluntary.
Conditions for switching to ESHN:
- 70% of the company's income must come from the sale of agricultural products or fishing catch.
- The average number of employees should not exceed 300 people
- In addition, the company cannot be a representative of the gambling business
What is the best taxation system for LLC? Making a conclusion, we can say that there is no better or worse taxation system, each has its own advantages and disadvantages, but you can find the most acceptable mode of paying taxes and fees for each particular enterprise.
