The general system of taxation provides for the payment of the following taxes. Basis: general system of taxation

The general tax regime is the standard regime, a kind of "default" regime. It is the most complex and burdensome in terms of the tax burden, in terms of the number of reports.

In most cases, in order to deal with the payment and reporting of taxes on OSNO (for example, VAT, personal income tax, etc.), you will need to involve a specialist. But it must be said that for some taxpayers this tax regime, despite its many disadvantages, will be very beneficial.

There are no restrictions on the types of activities, the number of employees, and income received on this taxation system. With regard to matching tax regimes, then organizations have the right to combine OSNO only with UTII, and individual entrepreneurs with UTII and the Patent taxation system.

When is it beneficial to use OSNO?

1) If most of your partners and buyers also apply the OSNO and are VAT payers, because, firstly, you yourself can later reduce the VAT payable to the budget by the VAT paid to suppliers and contractors.

Secondly, your partners, buyers on OSNO can also apply the input VAT paid to you to the deduction, which means that the attractiveness of cooperation with you in the eyes of large customers increases, that is, you become more competitive in the market among OSNO taxpayers.

2) When you regularly import goods into the customs territory of the Russian Federation (import of goods), you must pay VAT, which, if you are on OSNO, you can return to yourself in the form of a deduction.

What taxes to pay on OSNO?

For organizations (LLC, JSC):

1. Corporate income tax - basic rate 20%

   But besides the main one, there are also special profit rates: from 0% to 30%.

2. VAT at the rates of 0%, 10%, 18%.
3. Corporate property tax at a rate of up to 2.2%.

1. personal income tax 13% (provided that the IP in reporting year was a resident of the Russian Federation).
2. VAT at the rates of 0%, 10%, 18%.
3. Tax on property of individuals at a rate of up to 2%.

If you don't want to understand in complex tax calculations, in preparing reports and wasting time going to the tax office, you can use this, which automatically performs all calculations and sends payments and reports to the Federal Tax Service via the Internet on time.

Transition to OSNO

When registering an organization / individual entrepreneur or leaving other taxation systems, you automatically enter this mode, so you do not need to notify the tax office of the transition to OSNO.

So, you may end up on OSNO:

1) If you do not report to the tax office within the established time frame about setting up a special tax regime (USN, UTII, ESHN, patent).

2) If you lose the right to apply a special tax regime, violating its requirements (for example, an excessive number of employees or an income threshold exceeded).

Corporate income tax

The profit of an organization is the difference between the income received and the expenses incurred. At the same time, on the basis of primary supporting documents, the following are taken into account:

1) Income from the sale of goods, services or property rights.

2) Non-operating income. For example, income from the rental of property, from equity participation in other organizations; interest received under a loan agreement, etc. (Article 250 of the Tax Code of the Russian Federation).

However, some incomes are not taken into account for taxation (for more details, Article 251 of the Tax Code of the Russian Federation).

Costs are reasonable and documented costs. That is, the more expenses, the less tax payable in the end, so you should keep in mind that the tax office will pay Special attention the reasonableness of your costs and their documentary evidence in primary documents(invoices, contracts, RKO, waybills, etc.)

Costs are defined as:

1. Production and distribution costs. For example, material costs, labor costs for employees, etc. (Article 318 of the Tax Code of the Russian Federation)
2. non-operating expenses. These include interest on debt obligations, expenses for the maintenance of property transferred under a lease agreement, etc. (Article 265 of the Tax Code of the Russian Federation).

   A certain list of expenses for taxation is not taken into account (Article 270 of the Tax Code of the Russian Federation).

As already mentioned, the basic rate for corporate income tax is 20%. There are also special tax rates for income - from 0% to 30%, depending on the type of activity, sources of income received (Article 284 of the Tax Code of the Russian Federation).

Personal income tax for individual entrepreneurs

An entrepreneur pays personal income tax on the income of his entrepreneurial activity.

Also, let's not forget about the obligation to pay personal income tax also in the status of an individual from income not included in entrepreneurial activity.

The individual entrepreneur has the right to reduce income by professional deductions. At the same time, these deductions (expenses) must be justified and documented.

personal income tax \u003d (income - deductions) * 13%

13% - tax rate, provided that the individual entrepreneur was a resident of the Russian Federation in the reporting year.

And in order to be recognized as such, an individual must actually be on the territory of the Russian Federation for at least 183 calendar days within 12 consecutive months.

tax rate Personal income tax for non-residents of the Russian Federation - 30%.

VAT on OSNO

Value added tax is an indirect tax intended for the final consumer of goods and services. It is paid when selling goods and services, as well as when importing goods into the territory of the Russian Federation.

The VAT tax rate is usually 18%, but can also be 0% and 10% under certain conditions.

The total amount of VAT can be reduced by the amount of tax deductions.

The tax deduction should be understood as VAT:

1. Presented to you by suppliers when you purchase goods and services from them.

   Remember that when working with contractors (suppliers) that are on the simplified tax system, UTII and other tax regimes, you will not be able to deduct the VAT paid by them.

2. Paid at customs when importing goods into the territory of the Russian Federation.

Such "deductions" are called VAT offset. But, to apply "deductions":

• Goods (services, works) must be taken into account (put on the balance sheet / credited). To confirm this, you must have the relevant primary documents.
• Must have an invoice.

How to calculate VAT

VAT calculation is a rather capacious and complex topic, which in some cases has some specific nuances, so only the basic, basic formula for calculating value added tax will be given here. So, to find out how much VAT you need to pay, you need:

1) Select VAT from all income using the formula

VAT to be charged = (total income) * 18 / 118

2) Calculate deductions in the same way (VAT to offset)

VAT creditable = (purchases, expenses) * 18 / 118

3) And finally, VAT payable \u003d VAT accrued - VAT receivable ("deductions")

Let's take a simple example.

1) A certain individual entrepreneur sold jeans in the amount of 1,000 rubles.

He owes the state 152.54 rubles from this transaction. (1,000 rubles * 18/118).

2) But a certain IP bought these jeans for 600 rubles.

This means that he paid the supplier VAT = 91.52 rubles for this purchase. (600 rubles * 18 / 118)

3) Total VAT payable = 152.54 rubles. - 91, 52 rubles. = 61.02 rubles

Reporting and payment of VAT

1) Since 2015, the declaration has been submitted to the tax office on a quarterly basis no later than the 25th day of the month following reporting quarter, i.e.:

• For the 1st quarter - no later than April 25
• For the 2nd quarter - no later than July 25
• For the 3rd quarter - no later than October 25
• For the 4th quarter - no later than January 25

Since 2014, it has been submitted only in electronic form.

2) Also, VAT taxpayers must keep books of purchases and sales intended for:

To record invoices confirming the payment of VAT, so that later, when calculating the tax, determine the amount of deductions.

To record invoices and other documents for the sale of goods and services in all cases where VAT is calculated.

3) In addition, individual entrepreneurs at OSNO also keep a book of income and expenses (KUDiR). KUDiR organizations do not lead.

PAYMENT OF VAT since 2015, it has been made quarterly in equal installments no later than the 25th day of each

From 3 months of the next quarter.

For example, for the 3rd quarter of 2018, you need to pay VAT in the amount of 300 rubles.

We divide this amount into 3 equal parts of 100 rubles. and pay on time:

Property tax under OSNO

For organizations:

• The object of taxation is movable and not movable property accounted for on the balance sheet of the organization as fixed assets. Exception: movable property, put on the balance sheet after January 1, 2013, is NOT taxed!
• Organizations on OSNO pay property tax at a rate not exceeding 2.2% of the average annual value of property.

• The object of taxation is the real estate of an individual entrepreneur used in entrepreneurial activities.
• IP on OSNO pays property tax on a general basis, as an ordinary individual at a tax rate of up to 2% of inventory value real estate.

Reporting and payment of taxes by organizations on OSNO

VAT

Corporate income tax. Reporting:

1. The declaration is submitted to the tax office on a quarterly basis: for the 1st quarter, half a year, 9 months - no later than the 28th day of the month following the reporting quarter, and the annual declaration - no later than March 28 of the year following the reporting year.
2. But if the organization calculates monthly advance payments based on the actual profit received, then in this case the declaration is submitted monthly no later than the 28th day of the month following the reporting month.

INCOME TAX ADVANCE PAYMENTS paid in one of three possible ways:

1. Based on the results of the 1st quarter, half a year, 9 months + monthly advance payments within each quarter. Monthly advance payments must be paid no later than the 28th day of the month following the expired month. Quarterly payments - no later than the 28th day of the month following the reporting quarter.

   The need to pay monthly payments in each quarter depends on the amount of income that the organization receives. The point is that after each reporting quarter the average value of income for the previous consecutive 4 quarters is calculated. And if the income for the specified period of time is less than 10 million rubles for each quarter, then the organization is exempted from paying advance payments every month (there is no need to notify the tax authority about this).

2. According to the results of the 1st quarter, six months, 9 months WITHOUT payment of monthly advance payments no later than the 28th day of the month following the reporting quarter. This method applies to organizations whose income for the last 4 quarters is on average less than 10 million rubles. for each quarter; budget, autonomous institutions, NCOs that do not have income from sales, etc. (clause 3 of article 286 of the Tax Code of the Russian Federation).
3. According to the results of each month, according to the profit actually received in it, no later than the 28th day of the next month. The transition to this method of tax payment is possible only from the beginning of the new year, therefore, it is necessary to notify the tax authority of this no later than December 31 of the year preceding the new tax period.

At the end of the year, in all cases, the tax is paid no later than March 28 of the year following the reporting year. At the same time, monthly advance payments for the 1st quarter of the new current year are not charged.

PROPERTY TAXORGANIZATIONS. REPORTING:

• Based on the results of each reporting period (1 quarter, half year, 9 months), no later than the 30th day of the month following the reporting period, organizations must submit a declaration to tax office according to its location, according to the location of each of its separate subdivision with its own separate balance sheet, at the location of each real estate object (in respect of which separate order calculation and payment of taxes).
• At the end of the year, the declaration is submitted no later than March 30 of the year following the expired tax period.

PROPERTY TAX PAYMENTS OF ORGANIZATIONS:

Procedures and terms for payment of advance payments and taxes are established by the laws of the Subjects of the Russian Federation. That is, if the payment of payments based on the results of each quarter is established in the regions, then that is how we pay. And if such an order is not established, then we pay tax once a year. As for the specific deadlines for paying the tax, this also remains at the discretion of the Subjects of the Russian Federation.

Reporting and payment of taxes for individual entrepreneurs on OSNO

VAT. All information on this tax is indicated above in a separate chapter.

personal income tax. Reporting to the tax:

• 4-NDFL is submitted from the moment the first income is received within 5 days after the end of the month in which this income was received. This applies not only to entrepreneurs who started their activities, re-opened, but also to those who did not operate and had no income, and then started working again.
• Also applied in case of an increase or decrease in annual income by more than 50% in contrast to the previous year.

ADVANCE PAYMENTS FOR PIT paid on the basis tax notices:

• 1 payment - no later than July 15 of the current year.
• 2 payment - no later than October 15 of the current year.
• 3 payment - no later than January 15 of the next year.
• Personal income tax at the end of the year (what is left after the advance) - until July 15 of the next year.

PROPERTY TAX is paid no later than November 15 of the year following the reporting one, based on tax notices issued annually by the Federal Tax Service.

No property tax returns are required.

The general (classical) taxation system is a tax regime in which the taxpayer (organization, individual entrepreneur) is obliged to pay to the budget all general taxes and keep accounting and tax records in full. Thus, OSNO is the most complex, costly and time-consuming regime in terms of administration, tax burden and reporting.

OSNO operates in the Russian Federation as the main mode without restrictions on the type economic activity, the number of hired personnel, the amount of income received and is applied by default.

If an economic entity during initial registration (or within 30 days after registration) did not declare the transition to a preferential tax regime, this means that its taxation system is OSNO. No declarations or notifications of intent to apply the general regime need be submitted.

OSNO should also be used by organizations and individual entrepreneurs who initially do not “pass” through legal requirements and restrictions that allow the application of special (preferential) tax regimes, or ceased to comply with such requirements in the course of doing business.

When is it profitable to be on OSNO?

1) If the counterparties of the organization (IE) are also on the OSNO.

All transactions subject to VAT allow you to reduce the amount of tax accrued to the budget by the amount of VAT received from sellers and contractors.

In turn, it is also beneficial for customers and buyers who are VAT payers to work with a counterparty on OSNO in order to reduce the tax payable on “input” VAT.

2) If the business is related to foreign economic activity:

• when selling goods (works, services) for export, organizations (IEs) have the right to deduct VAT amounts presented by the supplier;
• when importing goods into the territory of the Russian Federation, VAT paid during customs control is also presented for deduction.

3) The company conducts activities that fall under the income tax exemption:

• is an agricultural producer;
• works in the field of medicine and education;
• provides social services to the population, etc.

What taxes does an individual entrepreneur and LLC pay on OSNO

Application general regime includes the following taxes:

income tax

Income tax is a direct tax that is levied on the profits (the difference between income and expenses) of a company. The tax is transferred to two budgets: federal and regional.

For determining tax base(the amount from which the tax must be calculated), the payer must clearly know what income and expenses he has the right to recognize for tax purposes, and which not. Therefore, for the correct calculation of tax, you should study Ch. 25 of the Tax Code of the Russian Federation.

The amount of tax is calculated according to the formula: NP payable = Tax rate * Tax base

The tax rate is 20%, of which:

• 3% - paid in federal budget(0% for certain categories payers);
• 17% are transferred to the budget of a constituent entity of the Russian Federation (regional authorities may reduce the rate for certain categories of payers, while the allowable minimum is 12.5%).

value added tax

VAT is a federal indirect tax levied on that part of the cost of a product of a company's activity (goods, services, work), which is formed directly by this company in the process of creating this product. To calculate VAT payable, you should identify:

1) Accrued VAT amount - the amount of tax calculated from the proceeds from the sale of products (works, services);

2) The amount of VAT deductible - the amount of tax presented by contractors (suppliers);

3) The amount of VAT recoverable (in the cases provided for in paragraph 3 of article 170 of the Tax Code of the Russian Federation).

VAT payable = VAT accrued – VAT receivable + VAT recovered

Property tax

Property tax is a regional direct tax levied on the value of certain types of property of legal entities or individuals.

Individual entrepreneurs do not calculate the tax on their own (this function is assigned to the Federal Tax Service), but make payment according to a notification from the inspection, which contains information about the amount of tax assessed.

Legal entities calculate the tax payable on their own, based on the average annual or cadastral value of the property (tax base) and the tax rate. If the authorities of the region approved the quarterly payment of an advance on property tax, then such an advance is calculated as 1/4 of the total amount of tax.

Thus, the tax is calculated:

NI payable for the year = Tax rate * Tax base - Tax advances paid

Personal Income Tax

Personal income tax is a federal direct tax levied on the total income of an individual, excluding documented expenses.

The tax advance payments that an individual entrepreneur must pay during the year are calculated by the Federal Tax Service. If the notification from the inspection is not received, then advances are not paid.

The tax payable for the year, the individual entrepreneur calculates independently according to the formula:

Personal income tax = (Total income - Confirmed deductions - Advance payments) * Tax rate

Other additional payments on OSNO

Payments for employees

1. All employers are obliged, acting as tax agents, to deduct from the income of employees, transfer it to the budget and submit relevant reports.

The general taxation system or OSNO is a tax regime on which any organization and individual entrepreneur can operate. There are no restrictions on this regime - neither by type of activity, nor by income level, nor by the number of employees. However, OSNO is not popular with small businesses, and the reason for this is the high tax burden and complex reporting.

Most often, individual entrepreneurs on the general taxation system turn out to be out of ignorance or due to a delay in the timing of the transition to other, more preferential regimes. But the choice of OSNO can also be conscious if, for example, an entrepreneur purchases housing and wants to receive a tax deduction for personal income tax. Find out what taxes an entrepreneur pays in this mode and what reports he submits.

Income tax

Income tax or personal income tax on the general taxation system is paid only individual entrepreneurs. Organizations in this regime pay income tax instead of personal income tax.

Bid income tax for individual entrepreneurs on the general taxation system is 13%, and this is less than the standard income tax rate for organizations of 20%. In order to pay personal income tax at a rate of 13%, it is important for an entrepreneur to be tax resident RF, i.e. physically stay in Russia for more than 183 days in the last 12 months. If this condition is violated, the rate will be already 30%.

A big plus of personal income tax for an entrepreneur is the opportunity to get property deduction after buying a home. Up to 260,000 rubles of paid income tax can be returned from the budget, so if you have plans to buy residential real estate, OSNO can be a profitable option.

Personal income tax is paid on income, i.e. not on all proceeds from trade or the provision of services, but on the difference between income and expenses. final tax payment must be paid no later than July 15 of the following year, but during the year reporting periods, as a result of which advance payments on personal income tax are paid. The deadlines for their payment are July 15 and October 15 of the current year.

Mandatory reporting on this tax is the 3-NDFL declaration, which is submitted no later than April 30 of the next year. If that day falls on a weekend, the due date is extended to the first business day. But in 2019, April 30 is a working day, so there will be no postponement here.

Another form of reporting - the 4-NDFL declaration - should theoretically be submitted only if the individual entrepreneur assumes that his income will exceed the income of the previous year by 50% or more. In fact, the tax authorities insist that all entrepreneurs who have been working for OSNO for more than a year submit this declaration.

value added tax

Taxation under OSNO: what taxes does LLC pay

Our focus is LLC taxes on OSNO(or OSN - the general system of taxation), as well as other organizations using this system. We will not dwell on the procedure for taxing the income of entrepreneurs (payment of personal income tax (PIT) instead of income tax, the possibility of applying a patent).

Organizations pay for BASIC taxes such:

• Federal: value added tax (VAT) (Chapter 21 of the Tax Code of the Russian Federation), income tax (Chapter 25 of the Tax Code of the Russian Federation). In addition, if there is a tax base, a mineral extraction tax and excises are paid.
• Regional: property tax, transport tax, gambling tax.
• Local: land tax, sales tax.
• personal income tax and insurance premiums With wages workers.

Each of the taxes, as well as insurance premiums in social funds dedicated to a separate chapter of the Tax Code of the Russian Federation. In addition, at the same time as the OSN, the taxpayer has the right to apply a special regime in the form of paying a single tax on imputed income (UTII) for the types of activities listed in Ch. 26.3 of the Tax Code of the Russian Federation.

VAT on OSNO

Main federal tax, paid by taxpayers applying DOS, is VAT at a rate of 18% (the main, but not the only rate, article 164 of the Tax Code of the Russian Federation).

VAT applies to indirect taxes, i.e., it is charged as a surcharge to the price of goods (works, services). A feature of VAT is the possibility of applying tax deduction(Article 171 of the Tax Code of the Russian Federation). Its essence is as follows. By selling his product, the taxpayer acquires various resources (raw materials, works, services) for its production. Paying the price for these resources, he pays VAT as part of the price.

The taxpayer has the right to claim for deduction (i.e. not pay) the VAT that he has already paid when acquiring resources (input VAT). He pays only the VAT charged on the value added by him. The simplest example: when reselling goods, VAT is paid only on the margin.

Disputes in connection with the calculation of VAT are not uncommon. A common situation is when a taxpayer has claimed input VAT for deduction, but its counterparty (seller) has not actually paid VAT to the budget. In this case, the tax authority may suspect the taxpayer of bad faith (that he knew or should have suspected that the counterparty was not paying VAT) and, based on the results, tax audit charge additional VAT, i.e., oblige to pay VAT in full, without applying a deduction for a non-paying counterparty. Arbitrage practice in such cases is controversial.

Income tax under OSN

When calculating income tax, the tax base (profit) is determined as income reduced by the amount of expenses (Article 247 of the Tax Code of the Russian Federation).

Income can be received in the form of 2 options:

1. As income from sales: revenue (Article 249 of the Tax Code of the Russian Federation).
2. As non-operating income: dividends, penalties, interest, gratuitous receipts and others (Article 250 of the Tax Code of the Russian Federation).

The greatest number of tax disputes arises in connection with the procedure for calculating expenses by taxpayers. Expenses, like income, can be:

• related to the sale, as well as the production of products (Article 253-264.1 of the Tax Code of the Russian Federation);
• non-operating (Art. 265-267.4 of the Tax Code of the Russian Federation).

The claims of the tax authority regarding the attribution of certain costs to expenses that reduce profits may relate to both the substance of the expenses (their non-acceptance for the purposes of tax calculation, Article 270 of the Tax Code of the Russian Federation), and the period of their recognition.

This period differs when applying one of the 2 methods of accepting expenses established in the accounting policy of the organization:

1. When applying the cash method, the date of the operation for the actual receipt or expenditure of money is important - according to cash documents(Article 273 of the Tax Code of the Russian Federation).
2. When using the accrual method, expenses or income are taken into account in the period when the shipment or receipt of goods is carried out, even if it is not paid, according to invoices, acts, etc. (Articles 271, 272 of the Tax Code of the Russian Federation).

Property tax for LLC on OSNO

Section is devoted to regional taxes. IX of the Tax Code of the Russian Federation, therefore, with respect to the tax on property of organizations in Ch. 30 of the Tax Code of the Russian Federation establishes only general provisions:

• subjects and object of taxation, tax base, rate limit;
• features of calculus in different situations (trust management, participation foreign element and etc.);
• procedure for filing a tax return.

The tax base is determined in 2 ways:

1. How cadastral value(Article 378.2 of the Tax Code of the Russian Federation) - in relation to those listed in Art. 378.2 of the Tax Code of the Russian Federation for types of property (real estate objects).
2. As the average annual cost (Article 376 of the Tax Code of the Russian Federation) - in relation to other types of property.

Specific rates within 2.2%, provided for in Art. 380 of the Tax Code of the Russian Federation, tax incentives, the procedure for calculating and paying tax are established by the laws of the constituent entities of the Russian Federation.

The tax burden on wages under OSN

The main burden of the employer in terms of wage taxation is the calculation and payment of:

• personal income tax in the amount of 13% on general rule(Chapter 23 of the Tax Code of the Russian Federation). In this part, the employer acts as tax agent, withholding tax from the employee's income (Article 226 of the Tax Code of the Russian Federation).
• Insurance contributions to the Pension Fund of the Russian Federation (within 26%), the FSS of the Russian Federation (up to 2.9%), the Compulsory Medical Insurance Fund of the Russian Federation (5.1%) (Chapter 24 of the Tax Code of the Russian Federation). In this case, the employer is the insured - the payer of contributions (Article 419 of the Tax Code of the Russian Federation).

Taxation of employees' income is carried out in the same way, regardless of the type of contract concluded (labor or civil law).

So the main taxes on OSN These are VAT, income tax, property tax, taxes and contributions from wages. If there is a tax base, other taxes are payable (excises, mineral extraction tax, UTII, etc.).

The general system of taxation is a system in which the legal and individuals pay taxes to the maximum and must keep accounting and tax records in full. Nonetheless, general scheme taxation, or OSNO, companies apply most often. Read why.

DOS is a taxation regime in which legal entities and individuals pay taxes to the maximum and are required to keep accounting and tax records in full.

An interesting point: the Tax Code of the Russian Federation does not single out the general taxation system as a separate regime (as opposed to preferential regimes). In fact, this is a set of taxes, each of which is devoted to a separate chapter of the Tax Code. We will talk about them below.

For OSNO, there are no restrictions on the direction of activity, the number of employees or the amount of income of the organization, and it does not matter whether you are an individual entrepreneur or an organization. Therefore, most large organizations operate on this taxation regime. However, the tax burden under OSNO turns out to be difficult for individual entrepreneurs, and it is difficult to maintain full accounting and tax records, so individual entrepreneurs are increasingly choosing one of the special preferential tax regimes ().

The basics of the regimen and how to start applying BASIC

1. When registering a new enterprise, OSNO is automatically set - there is no need to submit a notification to the tax authorities about the choice of this mode.

Important! You can choose a special tax regime during the registration of a new enterprise or within 30 days after it.

2. If you apply a preferential regime, but want to switch to a general one, write an application to the tax authorities and you will be transferred to the DOS (this can only be done once a year).

3. If you no longer meet the conditions of the preferential taxation regime (the type of activity has changed, the staff has increased, the area has been expanded shopping stores etc.), you will be transferred to the general mode from the beginning of the reporting period (quarter, half year, year).

4. If you are running several types of business, you can apply different tax regimes to different areas of activity (for example, general regime and imputation).

5. Individual entrepreneurs who conduct several types of activities can work in three modes at once - general, patent and imputation.

Important! Simplification with the general regime and imputation cannot be combined.

6. It is beneficial for large organizations to apply the general taxation system, since they pay value added tax. This is one of the advantages of OSNO - the organization receives a refund in the amount of the tax paid, and this can be up to 20% of the organization's costs for the purchase of goods and materials.

It should be clearly understood that when applying the general regime, the highest tax burden, therefore, it is necessary to decide on taxation even before registering an organization. For small companies OSNO is not profitable due to the fact that accounting and reporting are very difficult and require the presence of a highly qualified accountant in the organization - otherwise there is a risk of fines and penalties from tax authorities.

Tax burden under OSNO in 2019

Now consider the taxes paid by companies and individual entrepreneurs that apply OSNO.

Income tax under OSNO

Legal entities pay tax on company profits , that is, the company's revenue minus all expenses for the same period. In other words, the more expenses and less income, the less amount tax payable. When calculating the tax base, the accountant needs to pay attention to two aspects - documentary evidence of the expenses incurred and their economic feasibility. To documentation expenses must be treated carefully - errors or shortcomings in the design may lead to disputes with tax authorities.

The tax rate is set by the Tax Code at 20 percent. At the same time, 3% of the tax amount goes to the federal budget, the remaining 17% goes to the regional budget. Regions can reduce the tax rate by special laws from 17% for certain categories of taxpayers to 12.5%.

The Tax Code also has special tax rates for certain categories of taxpayers - 30%, 20%, 15%, 13%, 10%, 9% or 0% - you can learn more about them in Article 284 of the Tax Code of the Russian Federation.
Tax returns are submitted for calendar year, however, companies during the year make payments in advance and hand over tax reporting every quarter (in other words, they report for the first quarter, half a year and 9 months). It should be noted that there are some categories of taxpayers who are exempt from income tax. . Individual entrepreneurs do not pay income tax - instead they pay personal income tax.

Some organizations are required to conduct activities on OSNO, regardless of whether they meet the conditions for the application of preferential tax regimes or not:

1. Companies - non-residents;
2. Insurance and banking companies;
3. Pension and investment institutions;
4. Participants in the securities market.

The need to pay income tax arises when the organization has a profit in the reporting year. If the company operates at a loss, there is no tax.

Read in "System Financial Director"

Property tax

Any company that has fixed assets on its balance sheet must pay property tax. Legal entities calculate and pay tax on all property that they have taken into account on the accounts accounting as fixed assets. Individuals calculate the tax only for real estate.

From January 1, 2019, movable property is no longer subject to taxation. Accordingly, it is not necessary to charge and pay tax for such objects. At the same time, there are no clear criteria for the division of property into movable and immovable in the legislation, in connection with which disputes with tax authorities often arise. While the service as an aid offers to be guided. Real estate register in the United state register real estate. If the property is not registered, this does not mean that you can not pay for it.

The OSNO does not provide for an exemption from property tax in relation to real estate directly involved in production activities, while on special regimes is it possible.

Personal Income Tax

As can be seen from the name itself, only individuals, including individual entrepreneurs, are burdened with tax. It can be compared with income tax, which is imposed on legal entities, with one important difference - the personal income tax rate in most cases is 13 percent instead of 20.

According to tax code, rates for this tax vary from 9 percent to 35 percent, depending on who received the income and the type of income:

• 13% applies to all income of Russian citizens, unless other tax rates are established;
• 30% applies to cash rewards non-residents. If a foreign citizen has been territorially in Russia for more than 183 days Last year, it can reduce the tax rate to 13%;
• 35% applies only to citizens of our country and for such incomes as: winnings and prizes over 4 thousand rubles, interest on deposits that are higher than interest calculated at the key rate, material gain from interest savings.

VAT under the general taxation system

The obligation to calculate this tax arises when the company begins to sell its products, perform works and provide various kinds of services, as well as when the ownership of goods is transferred. However, not the entire cost of products is taxed, but only the added value (hence the name of the tax), so the amount of sales tax is reduced by the amount input VAT paid for the purchase of goods or materials, the acquisition of various kinds of works and services. .

For reference! Value added is the price paid by the buyer for your product, work done by you or service provided, minus the price you paid for the purchased materials, works and services of contractors spent on production.

The zero rate is taxed on export operations, international transportation and others, provided for in paragraph 1 of article 164 of the Tax Code of the Russian Federation. In addition, until 2025, a zero VAT rate was fixed for air transportation to Crimea and Sevastopol.

Sale baby food, diapers and other baby products, food products, the bulk of medicines and medical devices, as well as the sale of animals is taxed at a rate of 10%. For all other goods, works and services, the rate of 20% applies.

The legislation singles out certain types of goods and services that are not subject to VAT at all. A separate chapter 149 of the Tax Code of the Russian Federation is dedicated to them. For the most part, these are socially significant goods and services, such as: education, the sale of certain medical drugs, services for the care of children and the sick, and the provision of utilities, various operations of banks and other credit institutions and services of insurers and much more.

VAT is ultimately paid by the buyer of goods, works and services (you can see the amount of tax on the check from the supermarket on a separate line), so the tax qualifies as indirect.

Tax reporting on OSNO

For individual entrepreneurs, OSNO provides for the following schedule:

1. Tax officials in unilaterally calculate the amount of property tax and send a notice with a requirement to pay tax before November 1 of the next year. There is no need to fill out a declaration - this is not necessary (after all, the tax authority has already calculated the amount of tax, it remains just to pay).
2. An individual fills out personal income tax returns in the form 3-personal income tax and submits it to the tax office by April 30. If income growth, compared to the previous year, was more than 1.5 times, then you will also have to fill out the 4-personal income tax form in order to report to the tax authorities. The tax is paid in advance no later than July 15, October 15 and January 15. The remaining final tax amount is due by July 15th.
3. VAT is a quarterly tax, therefore it is paid before the 25th day of the month following each quarter of the year. Accordingly, tax reporting is submitted within the same time frame (as a rule, together with the payment of the calculated tax).

How do organizations report to the tax authorities:

1. Property tax is paid to the regional budget. The declaration is submitted once a year until April 1 (unless a different procedure for reporting and paying tax is approved by local law). Legal entities are required to submit tax returns themselves. The tax amount is payable either once a year or quarterly in advance payments.
2. The VAT declaration is filled out quarterly no later than the 25th day of the month following the reporting one. The procedure for filing declarations and paying taxes is similar to that established for individual entrepreneurs.
3. If for the year the amount of profit was less than 15 million, reporting must be done on time: quarter, six months, 9 months, and submitted to the tax authorities before the 28th day of the month following due date. The final declaration for the year is submitted by March 28. Reporting can be prepared monthly, but in this case, you will also have to pay the amount of tax every month based on the amount of actual profit.
4. All taxes are paid only in non-cash form(this also applies to organizations and individual entrepreneurs), so you should take care of opening a current account in advance to interact with the tax authorities.