UTII, simplified tax system, OSNO, PSN, unified agricultural tax: for some this is a meaningless set of letters, but for an entrepreneur it is a direct indication of what his tax burden will ultimately be. To learn how you can compare taxation systems in order to legally reduce payments to the budget when doing business, read the article "
And for those who still have questions or those who want to get advice from a professional, we can offer free consultation on taxation from 1C specialists:
If you want to know what it is general taxation system, there is no point in leafing through the Tax Code, you will not find such a definition there. In contrast to special tax regimes, each of which is assigned a chapter with a corresponding name and one tax ( single, imputed , agricultural tax or patent ), by OSNO we mean the totality of taxes. A detailed comparison of tax regimes is presented.
For most beginning entrepreneurs, especially individual entrepreneurs, we recommend the simplified tax system (simplified taxation system).She combines the two different options taxationdiffering in tax base, tax rate and tax calculation procedure:
You can switch to the simplified tax system immediately when registering a business; in our service you can prepare a notification about the transition to the simplified tax system absolutely free of charge (relevant for 2019):
Features of OSNO
The general taxation system is also called the basic taxation system, and the abbreviation of this name may also look like OSN, and how BASIC. We prefer the latter option.
Organizations on OSNO pay the following taxes:
- corporate income tax at a rate of 20%, with the exception of a few preferential categories of taxpayers;
- VAT at the rate of 0%, 10%, 20%;
- corporate property tax at a rate of up to 2.2%.
Individual entrepreneurs on OSNO pay:
- income tax individuals at a rate of 13% (if the entrepreneur was a resident of the Russian Federation in the reporting year);
- VAT at the rate of 0%, 10%, 20%;
- property tax for individuals at a rate of up to 2%.
You can be on OSNO for the following reasons:
- The taxpayer initially does not meet the requirements and restrictions provided for the preferential tax regime, or subsequently ceased to satisfy them;
- A businessman must be a VAT payer;
- The taxpayer falls into the category of income tax benefits (for example, a medical or educational organization);
- Simply out of ignorance that there are other taxation systems: simplified tax system, UTII, unified agricultural tax and PSN (only for individual entrepreneurs);
- Some other good reasons, because if you decide to engage in activities for profit, it is difficult to assume that you deliberately chose the regime with the highest tax burden.
How to switch to OSNO
There is no need to report the transition to OSNO, because this mode is valid in Russian Federation as the main one without restrictions on types of activities, and it is applied by default. If you have not declared in the prescribed manner about the transition to a special tax regime, you will work on the general taxation system.
In addition, you will find yourself on OSNO if you no longer meet the requirements of special preferential tax regimes. For example, if an entrepreneur working on a patent does not pay its cost within the established time frame, then all income received from patent activities and accounted for in a special Book will be taxed based on the requirements of OSNO.
The general taxation system is not subject to any restrictions on types of activities, income received, number of employees, value of property, etc. Almost all large enterprises work on OSNO, and as VAT payers, they also prefer to work with those who pay this tax.
The general taxation system cannot be combined with the simplified tax system and unified agricultural tax. Organizations can combine OSNO with UTII, and individual entrepreneurs have the right to work simultaneously in three modes: OSNO, PSN and UTII (provided that the types of activities for each mode are different).
Brief description of taxes paid on OSNO
Undoubtedly, keeping records and submitting reports using a common system is very problematic. In one article it is impossible to give a complete picture of this tax system or provide examples of tax calculation, as we did in articles devoted to special tax regimes. Each of the taxes mentioned above deserves separate consideration, especially VAT, but here we will only give general concept about tax rates, reporting, payment and tax benefits for each tax.
Corporate income tax
The object of taxation here is profit, that is, the difference between the income received by the organization on OSNO and the expenses incurred. Income taken into account for income tax includes income from sales and non-operating income. A lot of disputes between businessmen and tax authorities are caused by confirmation of expenses that reduce the tax base. The more expenses can be confirmed, the less tax will be payable, so it is natural that tax authorities They evaluate the justification of expenses very meticulously. The Tax Code imposes two requirements on expenses declared by the taxpayer: economic justification and documentary evidence.
Economically justified expenses mean those expenses that were incurred to make a profit. Can expenses be considered justified if no profit was ultimately received? This issue has repeatedly become the subject of legal dispute, and at the highest levels. Quite often, the courts take the side of the taxpayer, defending the principle of freedom of entrepreneurial activity and giving the right to assess the effectiveness of the business to the taxpayer himself. And yet, one must be prepared for the fact that any expenses that the organization assessed as justified at OSNO may be challenged by the tax inspectorate.
The situation is also difficult with the issue of documentary evidence of expenses when calculating income tax. Documents called supporting documents include the so-called primary documents (cash order, act, invoice, certificate, etc.), as well as invoices and contracts. Any inaccuracies or errors in filling out (drawing up) such documents may result in tax office considers the expenses to be undocumented.
The income tax rate is generally 20%. A preferential zero rate is provided for organizations in the field of education and medicine. In addition, the tax rate varies from 0% to 30% when taxing dividends received by an organization from participation in other organizations. All options for the tax rate for income tax are given in Art. 284 Tax Code of the Russian Federation.
Personal income tax
This tax is paid by individual entrepreneurs working for OSNO. Personal income tax can also be called a difficult tax to understand, because it is paid not only on income received from business activities, but also on the income of ordinary individuals. Tax rates for personal income tax vary from 9% to 35% and each tax rate has its own procedure for determining the tax base.
If we talk about the tax on income from business activities of an individual, then in essence it is similar to the corporate income tax, but its rate is lower: not 20%, but only 13%. Individual entrepreneurs on OSNO have the right to professional deductions, that is, to reduce the amount of income received from business activities by justified and confirmed expenses. If there are no supporting documents, then the amount of income can only be reduced by 20%.
Speaking about this tax, it is also worth mentioning the concept of a tax resident of the Russian Federation, because The personal income tax rate depends on this status. In order for an individual to be recognized as a tax resident in the reporting year, he must actually stay in Russia for at least 183 calendar days over the next 12 consecutive months. The income of non-residents is taxed at a rate of 30%.
Property tax
There is a distinction between property tax of organizations and property tax of individuals, which includes individual entrepreneurs. The difference between these two taxes is small.
The object of taxation for organizations is movable and real estate, which is accounted for on the balance sheet as fixed assets. At the same time, fixed assets included in the first or second depreciation group in accordance with the Classification of fixed assets are not subject to tax from January 1, 2013. The tax base is the average annual value of the property, and the maximum tax rate is 2.2%.
The object of taxation for personal property tax is only real estate. If an individual entrepreneur on OSNO uses real estate belonging to him in his business activities, then he will pay property tax on a general basis, like an ordinary individual. Individual entrepreneurs under special tax regimes (,) have the right to receive an exemption from paying this tax in relation to the property that they use for business purposes, for common system there is no such benefit. The tax rate does not exceed 2% of the inventory value of real estate
Value added tax for individual entrepreneurs and organizations on OSNO
And finally, the most difficult tax to understand, report, pay and return is. This tax is indirect, and as a result, its burden is borne by the end consumers of goods and services. VAT is charged on:
- sales of goods, works or services on the territory of the Russian Federation;
- free transfer of goods, works or services on the territory of the Russian Federation;
- transfer of property rights on the territory of the Russian Federation;
- performing construction and installation work for own consumption;
- transfer of goods, works or services for one’s own needs;
- import of goods.
The tax base for VAT is the cost of goods, works and services sold. The total tax amount can be reduced by the amount of tax deductions, that is, by VAT claimed by suppliers or paid at customs upon import. Tax rates for VAT can be 0%, 10%, 20%, in addition, there are also calculated rates in the form of 10/110 or 20/120.
According to Art. 145 of the Tax Code of the Russian Federation, organizations and individual entrepreneurs can be exempted from VAT payer obligations if in the three previous months the amount of revenue from the sale of goods (work, services) did not exceed two million rubles in total.
Reporting and tax payments of organizations on OSNO
For organizations on the general taxation system it looks like this:
- Corporate income tax is paid only legal entities on OSNO. The procedure for submitting declarations and paying income tax is quite complicated and depends on the chosen method of calculating advance payments. For organizations with income of less than 15 million rubles per quarter, the following reporting periods are established: first quarter, half a year and nine months. In this case, profit declarations must be submitted no later than April 28, July, October, respectively, and at the end of the year - no later than March 28. If an organization chooses to accrue advance payments based on actual profits, then declarations are submitted every month, no later than the 28th day of the month following the reporting month. In both cases, advance tax payments themselves must be made monthly, also before the 28th, but the procedure for accounting for them will be different. When reporting quarterly, advance payments are calculated based on data for the previous quarter, and then, if necessary, recalculated. In the second case, advance payments are made based on the actual profit received in the reporting month.
- Organizational property tax on OSNO. The reporting periods for this tax are the first quarter, six months and nine months of the calendar year. Declarations must be submitted no later than the 30th day of the month following the reporting quarter, that is, inclusively before April 30, July, October and no later than January 30 at the end of the year. At the same time, local laws have the right not to establish reporting periods, that is, the declaration in these cases is submitted once a year - no later than January 30. As for payment of property tax, if quarterly reporting periods are established in the region, then the obligation to make advance payments for property tax arises every quarter. The deadlines for making advance payments are set by regions, for example, in Moscow it is no later than 30 days after the end of the reporting period, and in Krasnodar region Only 5 days are given for this. If reporting periods are not established by local laws, then the tax is paid once a year.
Reporting and tax payments of individual entrepreneurs on OSNO
An individual entrepreneur working for OSNO must report and pay taxes in the following order:
- The VAT return is submitted every quarter, no later than the 25th day of the month following the reporting quarter, i.e. until April 25, July 25, October 25 and January 25 inclusive. The procedure for paying VAT is different from other taxes. The tax amount calculated for the reporting quarter must be divided into three equal parts, each of which must be paid no later than the 25th day of each of the three months of the next quarter. For example, at the end of the second quarter, the amount of VAT payable amounted to 45 thousand rubles. We divide the tax amount into three equal parts of 15 thousand rubles each, and pay it within the following deadlines: no later than July 25, August, September, respectively.
- Personal income tax. The declaration at the end of the year is submitted by the entrepreneur in form 3-NDFL no later than April 30 for the previous year. In addition, it is necessary to submit a declaration of expected income in form 4-NDFL for those individual entrepreneurs whose income received during the year differs from the income previous year by more than 50%. Advance payments for personal income tax are transferred within the following terms: the first advance payment no later than July 15, the second - no later than October 15, the third - no later than January 15. At the end of the year, personal income tax, taking into account advance payments, must be paid before July 15 inclusive.
- Personal property tax is charged on the inventory value of real estate owned by an individual. Property tax declarations for individuals are not provided, and tax notices are sent to property owners by the Federal Tax Service. The deadline for paying such tax is no later than November 1 of the year following the reporting year.
We draw the attention of all LLCs to OSNO - organizations can pay taxes only by non-cash transfer. This requirement is put forward by Art. 45 of the Tax Code of the Russian Federation, according to which the organization’s obligation to pay tax is considered fulfilled only after presentation of a payment order to the bank. The Ministry of Finance prohibits the LLC from paying taxes in cash. We recommend you on favorable terms.
To avoid annoying financial losses, you first need to properly organize your accounting. Submitting correct reports to OSNO is not the easiest task, therefore, so that you can try outsourcing accounting without any financial risks and decide whether it suits you, we, together with the 1C company, are ready to provide our users with a month of free accounting services:
We hope that we were able to bring some clarity to the concept of OSNO and show how complex taxation can be on a general system. If the scale and type of activity of your new business meets the requirements of special tax regimes ( USN, UTII, PSN and Unified Agricultural Tax ), we advise you to start working with them.
Many organizations that have recently started their activities, and even those that have been operating in the market for a long time, ask the question “what is better and more profitable: a simplified regime or a general regime?”
Enterprises that pay VAT look more reputable in the eyes of their counterparties, but on the other hand, working on a simplified basis involves fewer taxes. Maybe it would be better to choose the simplified tax system? If yes, then with what object of taxation? To resolve these issues, 1C has created a new service for its users, the purpose of which is to simplify navigation in tax regimes and help organizations choose the most optimal one for themselves. In this article we will look at how this service works (new features are available starting from version 3.0.35).
Choice of tax regimes
According to the Tax Code, organizations are given 5 types of tax regime to choose from:
- Unified agricultural tax
- STS (simplified taxation system)
- Patent system
- Taxation system for production sharing agreements
It should be noted that not all of them may be available to every organization. For example, only an individual entrepreneur (IP) can use the patent system. In this connection, the choice is usually made between simplified and general modes. The new service “Comparison of Tax Regimes”, built into “1C: Accounting 8” (rev. 3.0) and presented in the “For Managers” section, is designed to help with this. With its help, you can determine the most profitable of the three proposed modes.
- General taxation system
- Simplified tax system with the object of taxation “income minus expenses”
- simplified tax system with the object of taxation “income”
The last two indicated regimes are, by and large, one, but the amount of tax received for each will be significantly different. For this reason, the program considers each mode separately. For example, if the financial indicators of a company or entrepreneur exceed the threshold for operating in the simplified tax system mode, a warning will appear on the screen stating that this mode cannot be selected under the specified conditions.
What indicators are required for calculations?
When comparing tax regimes, an indicator characterizing the size of the tax burden is used, that is, the ratio of accrued taxes to income. The initial data for calculating the tax burden are indicators of revenue, expenses and wage funds.
In fact, the tax burden indicator depends on a number of other factors: the availability of fixed assets and intangible assets, export operations, the application of tax benefits, etc. But since in the course of the activities of medium and small businesses these factors are not so significant, or are absent altogether, the initial the service version allows you to perform calculations without taking them into account.
The tax burden can be calculated in two ways.
Using the "Fill Automatically" button
In this case, the columns “Expenses” and “Income”, as well as “Salary” will be filled in automatically based on the one used in information system databases. Information to fill out is taken only for the last year.
By entering data manually.
When using this option, you can calculate the tax burden based on planned expenses and income. In this case, you can take into account those data that are not included in the calculation by default, for example, property tax and transport tax. In cases where their share is significant and has a great impact on the size of the tax burden, tax payments can be calculated independently and then included in the Expenses field.
Please note that the calculation for individual entrepreneurs and organizations differs, and therefore the form must be filled out indicating the taxpayer: “Individual entrepreneur” or “Legal entity”.
Which mode should I choose?
Once all the required fields have been filled in, the tax burden will be calculated automatically by the program. The result will be presented in the table
For more convenient perception of information, the results are highlighted in different colors.
The most advantageous mode for your organization based on the entered data will be marked green. The result can also be studied in more detail. To do this, under each result there is a “More details” button. After clicking on it, you will be presented with a summary with calculation details. They will allow you to analyze the results and possibly correct them.
IN program "1C: Accounting 8" The following systems are supported taxation:
- Tax accounting for income tax
- Simplified taxation system
- Patent tax system
IN " 1C: Accounting 8"all the requirements of the current tax legislation. For different organizations and entrepreneurs, you can specify different taxation systems in the information base.
The payroll subsystem ensures the generation of paper and electronic reporting on taxes related to wages, in particular personal income tax and unified social tax. Implemented personalized accounting of contributions to Pension fund. Regulated reporting is used to calculate taxes and fees and generate tax returns.
The tax legislation requirements for VAT accounting have been implemented. VAT accounting ensures that current VAT calculations are reflected in accounts accounting, generation of invoices, purchase books and sales books.
To meet the requirements of Chapter 25 of the Tax Code, the configuration implements tax accounting for income tax within the framework of the general taxation system. Tax and accounting records are maintained on a single chart of accounts. Tax registers are automatically filled in using tax accounting data.
In accordance with Chapter 26.2 of the Tax Code, individual entrepreneurs and small organizations have the right to use the simplified taxation system (STS). "1C: Accounting 8" provides accounting of income and expenses that meets legal requirements. Tax reporting is generated automatically.
Accounting for income and expenses of individual entrepreneurs applying the general taxation system is organized in accordance with the “Procedure for accounting for income and expenses and business transactions for individual entrepreneurs”, approved by order of the Ministry of Finance of the Russian Federation dated August 13, 2002 No. 86n/BG-3-04/430, chapters 23 and 25 of the Tax Code of the Russian Federation. The “Book of Income and Expenses and Business Transactions” and personal income tax returns are automatically generated.
In accordance with Chapter 26.5 of the Tax Code of the Russian Federation, individual entrepreneurs can apply the patent taxation system. In this case, the entrepreneur maintains a separate Income Book using a special form for each patent.
"1C: Accounting 8" provides separate accounting of income and expenses for activities subject to UTII and not subject to UTII. Expenses that cannot be attributed to a specific type of activity at the time they are incurred are subject to distribution.
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Choosing a tax method for a new enterprise is not easy. And it's never too late to change it. The most difficult thing is to decide which of the options offered by the state suits you best. The solution will allow you to streamline and automate most of the accounting and reporting processes in your enterprise. This program You may also be able to determine how to optimize the existing taxation system.
The main question of the head of a small or medium-sized enterprise is VAT or simplified tax? This, however, like everything else in the world, is a matter of priorities. Of course, 6% somewhat “simplifies” the status. And many government agencies prefer to work only with companies that use a common tax system. However, the financial issue may turn out to be more important, and then the manager will decide to switch to a simplified taxation system.
To solve this complex issue, 1C has developed a new service that will help you decide on the choice of taxation option. It works starting from version 3.0.35.
Tax Options
- Unified agricultural tax - unified agricultural tax
- UTII – single tax on imputed income
- STS – simplified taxation system
- Patent system
- Taxation system for the implementation of production sharing agreements
System calculation
There are many options, but not all of them are applicable to small and medium-sized businesses. Basically you have to choose between the main and simplified mode. 1C Accounting 8 version 3.0 offers a new service “Comparison of tax regimes”. It is presented in the “Manager” section, and you can choose from three alternatives:
- simplified tax system income-expenses;
- simplified tax system income;
- General system.
In the “Manager” tab there is a section “Planning”, in it “Comparison of tax regimes”. The first two options are considered separately because, being essentially the same tax, they have a significant difference in the calculation of the tax amount itself. If the entered initial data does not allow you to use one of the options, the system will issue a warning about this. Based on the results of the analysis, you will be able to make an informed decision and buy 1C simplified tax system or use the program for the general taxation system.
What readings are required for calculations? You need to fill in three fields - “Income”, “Expenses”, “Salary”. Although in fact the choice of tax is also influenced by other factors, such as intangible assets, fixed assets, export operations, for the majority of small and medium-sized enterprises, these indicators are unimportant or, most likely, absent. Therefore, the average calculation remains.
You can fill out the form and enter metrics in two ways. The first is manual, the second is automatic. The automatic option will use existing system data. You can manually enter the desired, planned, or available data at the time of calculation.
Which option should I choose?
After the calculations made by the system, on the screen you will see tax options for three systems. For convenience, different colors are used. Most profitable option will be indicated in green. For a more detailed look, under each of the options you will find a “Details” button. By clicking on it, you can evaluate the calculation proposed by the system.
By the way, the program depends on the taxation system: the basic version can be used with any system, but it costs more, but you can purchase 1C: Simplified for a lower fee.
Before you start working in the program, you need to set up your organization's accounting policy. We are talking about such settings in 1C 8.3 and 8.2, such as, for example, what taxation regime the enterprise is in, how to allocate costs, how to take into account production costs, depreciation methods, etc.
The question immediately arises: where can I find the accounting policy in 1C 8.3? The link to it is in the “Organizations” directory in the “Go” section:
The settings window for filling out the accounting policy consists of several tabs and two buttons for selecting a taxation mode. Let's look at all the bookmarks related to the general mode in turn.
The first tab to fill out is .
The first element on this tab is a checkbox where you need to indicate whether accounting is applied according to the requirements of PBU 18.02. This is necessary for income tax to be calculated.
There are mostly checkboxes here, I'll go through them in order:
- We indicate whether the company operates without VAT or with VAT at a zero rate. If this box is checked, separate batch accounting will be maintained for the sale of such goods or services in order to correctly reflect VAT.
- If the organization uses simplified VAT accounting, check the appropriate box. Please note that simplified accounting has some limitations. For example, VAT cannot be charged on positive amount differences.
- In the third paragraph, you need to indicate whether VAT should be charged on the shipment if there is no transfer of ownership.
- Here we indicate whether VAT is charged on the transfer of real estate without transfer of ownership.
- Until 01.10.2011, VAT can be charged on positive amount differences and separate invoices can be issued. If such accounting is required, check the appropriate box.
- Invoices can be generated in conventional units. If this checkbox is checked, such invoices will be printed in rubles.
If the organization is a UTII payer, check the appropriate box and select the cost distribution base.
Reserves
On this tab, you only need to select the method for valuing inventories.
Cost
Here you need to indicate the types of activities for which costs are taken into account in account 20. You also need to indicate the method of inclusion in the cost price and specify additional settings (if necessary).
Reserves
This tab indicates whether reserves will be formed in the accounting account or in both at once.
Our video on entering an organization and setting up accounting policies in 1C 8.3: