Main tax regimes in 2021 (list)

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Choosing a tax regime is an important step when starting your own business. You will still have to pay taxes, but choosing the right tax system will help reduce your tax burden. Calculate the amount of taxes that you will have to pay under different taxation systems - and you will see the difference in the amounts, as well as in the number of tax payments and reporting documents. The more taxes and reports, the higher the costs for an accountant; take this into account when choosing a mode.

According to ch. 26 Part II of the Tax Code of the Russian Federation, in our country there are 5 taxation regimes:

• general taxation regime (system) - OSN;
• simplified taxation system - simplified taxation system;
• single tax on imputed income - UTII;
• single agricultural tax - Unified Agricultural Tax;
• patent taxation system - Patent.

We will show in the table what taxes are paid under each regime, and then we will tell you in more detail about each tax system.

General tax regime

The first possible option for settlements between an entrepreneur and the state is the general taxation regime. It is considered one of the most burdensome for the payer, as it involves transferring to the state budget: income tax, VAT, personal income tax, property tax. The taxation regime under consideration for an enterprise involves maintaining accounting records and submitting tax reports to the Federal Tax Service. In some cases, companies’ obligations are supplemented by the need to provide information to Rosstat and the Social Insurance Fund.

The main advantage of working under the general taxation regime is that the company will not have restrictions on interaction with legal entities that pay VAT. Another obvious advantage is that you do not need to pay income tax if the company operates at a loss, which can also be transferred to other reporting periods and thereby reduce the amount of payments to the budget in the future.

Professional income tax

The Professional Income Tax (PIT) has been in effect since 2021 as an experiment. It can be used by self-employed persons and individual entrepreneurs. Payers should not have employees, they cannot engage in trade. The limit on annual income is 2.4 million rubles.

All income received is taxed, expenses are not taken into account. The rates are as follows: 4% - if income is received from individuals, 6% - from organizations and individual entrepreneurs. Transactions are recorded in your personal account, and receipts are generated there. The tax is calculated monthly by the Federal Tax Service; no reporting is required.

Read more about professional income tax.

Additional fees for payers under the general taxation system

If a company operates under a general regime for calculating and paying taxes, then in some cases its obligations to the state may be supplemented by the need to pay additional fees. For example, these could be:

• excise taxes regulated by the provisions of Chapter 22 of the Tax Code of the Russian Federation;
• fees for the use of biological resources provided for in Chapter 25.1 of the Tax Code of the Russian Federation;
• water tax regulated by Chapter 25.2 of the Tax Code of the Russian Federation;
• tax on the extraction of natural resources, provided for in Chapter 26 of the Tax Code of the Russian Federation.

Other payment obligations of companies operating under the simplified tax system may be associated with the payment of regional fees. Among them:

• transport tax regulated by Chapter 28 of the Tax Code of the Russian Federation and legal acts adopted in the constituent entities of the Russian Federation;
• property tax established by Chapter 30 of the Tax Code of the Russian Federation, as well as regional laws.

The main taxation regime also involves the payment of local land tax in cases provided for by law. It is regulated by the provisions of Chapter 31 of the Tax Code of the Russian Federation, as well as municipal legal acts.

What is the general tax system?

The general taxation system for LLCs and all other business entities is the most standardized, which involves the calculation and payment of a certain amount of taxes.

Its use requires business companies and entrepreneurs to maintain accounting and tax records according to the full scheme. Indeed, with OSNO it is necessary to reflect all the facts of economic activity in order to obtain complete and reliable information necessary for calculating the relevant taxes.

In this case, it is necessary to reflect not only the company’s property, but also the sources of its formation, as well as all the operations that occur with it. These operations are assigned to certain trained personnel of the organization. In the absence of such specialists, the company management assumes responsibilities.

However, you need to understand that in fairly large enterprises the load on the company’s administration will be significant. As a result, it is possible that not all transactions will be taken into account, and this will lead to controversial situations with regulatory authorities and bringing the organization to responsibility.

Existing requirements for business entities operating on the general taxation system guarantee that an enterprise or individual entrepreneur will comply with established legal norms.

In this regard, certain areas of business, in accordance with legislative acts, can only be used by entities using a common system.
It is believed that they have information about the company’s activities in full, so the activities of these entities make it possible to organize full control. Attention: the use of such a system, unlike preferential ones, does not require the company or individual entrepreneur to meet established criteria (volume of revenue received, number of employed employees, etc.).
The legislation provides for the opportunity to switch from this taxation system to other regimes for entities that have recently registered. They are given thirty days to do this. A company or individual entrepreneur on OSNO needs to prepare special applications and send them to the Federal Tax Service.

Simplified mode

Many businesses choose a simplified tax regime. It has this name, firstly, due to the fact that with it the company’s payment obligations to the state become smaller (there is no need to pay income tax, VAT and personal income tax), and secondly, the reporting requirements are not so strict.

In order to be able to choose the tax regime in question, an enterprise must meet a number of criteria. Firstly, the number of employees of the company should not exceed 100 people. Secondly, the cost of the enterprise's fixed assets should be no more than 100 million rubles. Thirdly, for organizations applying for work under the simplified tax system, there is a limit on annual revenue - the corresponding value is 68,820,000 rubles in 2015.

They cannot work under the simplified tax system:

• banks;
• insurance organizations;
• investment funds;
• NPF;
• trading firms;
• pawnshops;
• companies with representative offices or branches;
• businesses operating in the field of mining;
• organizations involved in the production of excisable products;
• gambling businesses;
• lawyers, notaries;
• firms that have signed production sharing agreements;
• legal entities in which more than 25% share belongs to budgetary structures.

The main advantage of the simplified tax system is low tax rates. There are 2 ways to settle an enterprise’s settlement with the state:

• transfer of fees on revenue at a rate of 6%;
• profit tax in the amount of 15% of the corresponding indicator.

At the same time, there are also disadvantages of the simplified tax system. Among them: in some cases it is problematic to enter into contracts with companies that have chosen the general taxation regime. The fact is that the counterparty will not have legal grounds for receiving VAT deductions, the amount of which can be very significant for him.

Which tax regime to choose

To answer this question, you need to determine the size of the future business: it will be a large enterprise for which simplification is impossible, or a small business entity.

Depending on the planned activity, the special regime of the simplified tax system, UTII, unified agricultural tax, or for individual entrepreneurs - PSN may be suitable.

If the activity does not fall under any of the special regimes, it is necessary to decide who will be the main clients - individuals or legal entities. If the majority of consumers are legal entities, it makes sense to choose a general taxation regime including VAT. If priority in work is given to individuals and VAT is not taken into account in calculations, a simplification will be convenient.

If the choice falls on the simplified taxation regime, you need to calculate which type to choose: “income” or “income minus expenses”. To do this, you need to compare estimated income and expenses. If expenses will be a small part of income, then you should select the “income” object.

In addition, the legislation provides for the possibility of combining certain taxation regimes: OSNO with UTII, simplified tax system with UTII, etc. In this case, it will be necessary to keep separate records of income and expenses (clause 8 of Article 346.18 of the Tax Code of the Russian Federation).

To find out whether it is possible to combine the simplified tax system with the PSN, read the material “Is it possible to combine the simplified tax system and the PSN (examples)?” .

How to switch to simplified tax system

How can an entrepreneur switch to the simplified tax system? There are two main schemes for solving this problem.

Firstly, if a person is already engaged in business and has decided to switch to the simplified tax system, then by December 31 of the year preceding the year in which the company would like to operate under the simplified tax system, he needs to send a notification in the prescribed form to the territorial division of the Federal Tax Service. This document must record the residual value of fixed assets, as well as the amount of revenue as of October 1.

Secondly, an entrepreneur can switch to the simplified tax system immediately after registering a business with the Federal Tax Service. In this case, he can send a corresponding notification to the tax service simultaneously with the submission of documents for registration or within 30 days after completion of the relevant procedure.

It may be noted that a payer who has switched from the simplified tax system to another taxation scheme will be able to return to the “simplified” tax system after working under a different scheme for at least 1 year.

Fixed taxes for individual entrepreneurs in 2018

Every Individual Entrepreneur is required to pay the amount of fixed payments or, in common parlance, the “self-tax” annually, regardless of whether he received any income or not (as opposed to taxes).

Insurance premiums are a fixed amount, the amount of which is recalculated annually. They do not depend on the chosen tax regime. Fixed payments must be paid for the entire time that the individual entrepreneur is registered in the Unified State Register of Individual Entrepreneurs, i.e. from the very first day of registration until the closure of the individual entrepreneur (if this happens).

Pensioners engaged in entrepreneurial activities are also required to pay these contributions, regardless of income. This obligation is not lifted in order to protect against mass registration of pensioners-individual entrepreneurs, for whom their relatives, friends, etc. may possibly conduct business activities, saving on fixed payments.

Insurance contributions for compulsory pension and health insurance

The insurance premium for compulsory pension insurance for individual entrepreneurs must be paid annually before December 31. That is, you can pay at any time, the main thing is not to wait until the last days. As a rule, individual entrepreneurs pay fixed contributions to compulsory pension insurance quarterly. This is done for the purpose of making a tax deduction from the advance payment under the simplified tax system.

Previously, the amount of insurance premiums for individual entrepreneurs directly depended on the Minimum Wage (hereinafter referred to as the minimum wage). At the beginning of October 2017, the Government of the Russian Federation sent for consideration to the State. Duma bill No. 274631-7 , which proposed to abolish the dependence of the amount of insurance premiums of individual entrepreneurs on the minimum wage. This bill was approved and came into force on January 1, 2018.

The table shows the amounts of fixed payments required to be paid by individual entrepreneurs in 2021.

The amount of fees for compulsory pension insurance, plus 1% from some individual entrepreneurs (with incomes over 300,000 rubles) are transferred to the Pension Fund of the Russian Federation, and fees for compulsory health insurance go to the Federal Mandatory Health Insurance Fund (hereinafter referred to as MHIF).

Note! Payment in the form of 1% of the amount exceeding income of 300,000 rubles. must be completed no later than July 1, 2021 (based on the results of activities in 2021).

The amount of insurance payments for compulsory pension insurance for individual entrepreneurs for the billing period has an upper limit, namely, it should not exceed eight times the amount of fixed payments established by the Government of the Russian Federation. Accordingly, the maximum amount of contributions to the Pension Fund for an individual entrepreneur with an income of over 300,000 rubles. for the reporting period is:

8 × 26,545.00 rub. = 212,360 rub.

regardless of the amount of income exceeding 300,000 rubles.

Exceptions to payment of fixed benefits

As with all rules, the Tax Code of the Russian Federation also has exceptions to certain laws. There are certain situations in which an individual entrepreneur can be exempt from mandatory contributions to the Pension Fund of Russia (hereinafter referred to as the PFR). Such life situations include:

1. Care of one of the parents for a child up to 1.5 years old (and for each subsequent child);
2. Completion of military service upon conscription;
3. If the spouses of individual entrepreneurs live abroad. If they were sent there for representation or to consular offices of the Russian Federation, the list of which is approved by the Government of the Russian Federation.
4. Individual entrepreneur care for a disabled person of group I, a disabled child or a person who has reached 80 years of age.
5. If the individual entrepreneur is a lawyer, but has officially temporarily suspended his activities

The above points apply when the activities of an individual entrepreneur are completely stopped. To receive this benefit, you must submit all the necessary documents.

UTII

Another common tax system is UTII. It involves the payment of a single imputed tax in a fixed amount, which is determined by the state. Its main advantage is that the size of the business’s revenue does not matter. A company can operate under UTII only if it is engaged in certain types of activities. These include:

• provision of household services to citizens;
• provision of services related to the maintenance, repair and washing of vehicles;
• provision of transport services;
• provision of buildings and residential premises for rent, hotel business (if the area of ​​sleeping premises is no more than 500 sq. m for each facility);
• public catering;
• retail;
• provision of paid parking spaces.

There are also a number of restrictions on the use of UTII. Thus, this tax regime cannot be applied to:

• companies that provide catering services in schools, hospitals, social assistance institutions;
• Individual entrepreneurs who work under a patent within the same type of activity as provided for by UTII;
• companies employing more than 100 people;
• companies in which more than 25% is owned by other organizations;
• the so-called largest taxpayers.

Also, the right to use UTII by a company is lost if it ceases to conduct activities that fall under this taxation regime.

Existing tax systems and their features, valid for 2021

Individual entrepreneurs are people who open companies that are characterized by certain features. As a rule, this organizational form of an enterprise implies being in the stratum of small, and very rarely medium, businesses. These categories not only have to compete fiercely with each other, but also struggle with a heavy tax burden. To reduce this burden, as well as to simplify various accounting procedures, various taxation regimes were developed and then put into practice.

What tax systems exist

Each of them is characterized by different “sets” of tax payments and differentiated rates in each of them. This spread allows for some stimulation of business development directly in those areas that are of a high degree of importance for the entire society.

In total, there are five tax systems for individual entrepreneurs. Let's list each of them below and then look at the table.

1. There is a tax regime that can safely be called basic. This is the general system of taxation, abbreviated as OSNO. All of the modes listed below are specialized, since each of them implies an ideal combination with specific activities, the nuances of the enterprise, and also correlates with the characteristics of certain regions of the country.
2. The first specialized taxation system we mentioned is simplified. In abbreviation it is called the simplified tax system. Entrepreneurs using it have the right to calculate tax fees on the income received by them, the calculation of which is made after deducting previously incurred expenses, or simply from the initial amount of funds received.
3. Another existing system involves calculating the amount of tax deductions based not on the company’s actual income, but on the one imputed to it by the Federal Tax Service. It does not matter whether the funds received in the end are in a larger or smaller amount, the calculation is made from an already established amount. This system is called a single tax on imputed income. In other words, there is only one payment. The abbreviation of the name is as follows - UTII.
4. A single payment has also been developed and put into effect for entrepreneurs operating in the field of agriculture. It is called the Unified Agricultural Tax, which stands for Unified Agricultural Tax Collection. Companies working on it produce and (or) process crop, livestock and fish products, as well as other items.
5. Last but not least, the tax regime is called the patent system. As in all other cases, the transition to it is entirely voluntary. The required collection system is abbreviated as PSN.

The use of one of the specialized regimes listed above (with the exception of the general taxation regime) implies the exemption of an individual entrepreneur working on it from transferring payments to the state treasury for many other fees, taken separately.

Table 1. Important information for each mode

As you can see, from the table presented it is clear that the fundamental factor for choosing a specific tax regime is the field of activity, as well as other characteristics of the business. It is important to evaluate everything: the specifics of the work, the number of people on staff, and existing taxable objects.

Thus, the general taxation system is suitable for use in activities in any field.

The simplified system already somewhat narrows the existing choice. It is prohibited to carry excisable goods, as well as to engage in activities in the field of insurance and banking.

You can see a complete list of other areas that are also prohibited for use on the simplified tax system directly in the Tax Code of the Russian Federation

For the Unified Tax on Imputed Income, the list of occupations for which it can be used is also presented in the Tax Code of the Russian Federation. It includes such areas of activity as providing services to citizens, carrying out trade in retail outlets, the area of ​​which reaches or exceeds a value equal to 150 square meters. This tax levy is not relevant for every region of the country. So, in Moscow it has long been canceled. The remaining regions of the state were supposed to stop paying UTII in 2021, however, due to the ensuing economic crisis, the government considered it necessary to leave it until 2021.

Patent taxation is applied to those business organizations that also work in the field of providing any services to the population of the country, and also carry out trade in areas specially designated for this. However, the scope of application of the desired system in the mode under consideration is much smaller. In addition, each area of ​​activity requires obtaining a separate patent, and if you decide to transfer work to another region of the country, the patents you purchased will not work there.

The unified agricultural tax is applied exclusively to those entrepreneurs who produce agricultural products. Production facilities that process received products do not belong to them, and do not have the right to use this system. Please note that agriculture should be the primary activity for a business organization, therefore, generate income of 70%.

Please note the following fact: specialized tax regimes do not imply the contribution of funds for personal income tax. It only needs to be paid at the stage of importing products into our country. For an entrepreneur, this, in a sense, plays a very favorable role, since the required tax levy is taken into account very difficult, and the procedure for paying it also does not seem easy.

However, there is also a negative side. Large orders will not be received by the entrepreneur who has not applied VAT on his goods. It turns out that the use of specialized systems is, in a sense, a limitation for further business development.

The previous year was quite lenient in relation to entrepreneurs, because they received a serious opportunity to ease the tax burden imposed on them.

Thus, the government has given the opportunity to regional authorities, which implies a reduction in the tax rate for some regimes. For simplified taxation system and PSN, tariffs could be reduced not just to a critical minimum level, but completely reduced to nothing, that is, to 0%. Thus, taxation in the Simplified system can be carried out at a rate equal to zero for a period of 24 months, subject to the following conditions:

• the entrepreneur registered for the first time after a law of the corresponding content was adopted at the level of a specific subject of the Federation;
• The company's activities will be carried out in the field of production, the public sphere or in the scientific environment.

One of our articles describes what taxes an individual entrepreneur pays under the simplified tax system. The article will be useful to those who are just thinking about starting a business, as well as citizens who are afraid to work legally for fear of exorbitant tax fees.

The same conditions apply to the patent system. We would like to remind you that the system, which is simplified, like other systems, cannot exempt an individual entrepreneur from making insurance contributions to extra-budgetary funds for himself, as well as for employees on staff.

Video - What taxes does an individual entrepreneur pay?

Advantages of UTII

Entrepreneurs, when considering preferential tax regimes in relation to the OSN, often choose UTII, since this scheme is characterized by a number of advantages. Let's look at them.

Firstly, for UTII, as for the simplified tax system, a simplified reporting procedure to the Federal Tax Service has been established - provided that the company does not conduct activities that fall under the simplified tax system. Thus, the structure of the UTII tax return is very simple - it only has 5 pages. Filling them out does not involve any particular difficulty for businesses, since the main part of the indicators that are recorded in the document are determined by law.

Secondly, in the structure of determining the tax base for UTII, adjustment factors are used. Their value allows us to take into account various factors affecting income and the amount of tax. For example, the K2 coefficient takes into account seasonality, operating hours, as well as the specific geography of the entrepreneur’s activities.

Thirdly, UTII involves accounting for work within the actual period of its implementation. For example, the K2 coefficient may be changed if the payer was engaged in business for a shorter period compared to the reporting period. The corresponding indicator is adjusted if the entrepreneur did not carry out activities for any objective reasons.

What types of activities can only be carried out on a common system?

The current legislation defines certain types of business that can only be carried out by business entities applying the general regime.

They include:

1. Operation of pawnshops;
2. Activities related to issuing loans;
3. Insurance activities;
4. Operation of non-state pension funds;
5. Operation of investment funds;
6. Work on the implementation of gambling;
7. Work on the production and sale of excisable goods (alcoholic beverages, fuel and others);
8. Extraction and sale of minerals;
9. And others.

Unified agricultural tax

The legislation of the Russian Federation may provide for special taxation regimes for entrepreneurs operating in specific segments. For example, for farmers who can take advantage of the opportunity to settle accounts with the state by paying the unified agricultural tax or Unified Agricultural Tax. Agricultural producers who choose this taxation scheme are exempt from the need to pay:

• income tax;
• VAT;
• property tax.

If a farmer is registered as an individual entrepreneur, then he does not have to pay personal income tax or property tax for individuals. Just as in the case of the simplified tax system, payers of the unified agricultural tax must fulfill the obligations stipulated by law for tax agents.

In what cases is it beneficial to use OSNO?

Currently, the registration of an LLC or the registration of an individual entrepreneur is accompanied by a change in the applicable taxation regime to some preferential system.

However, it must be taken into account that the general taxation system for individual entrepreneurs or organizations may be more profitable than other regimes.

Practice has developed such that the general regime is used in most cases by large businesses. Therefore, if such enterprises are the organization’s partners, then it also needs to apply OSNO.

This situation is explained by the fact that the main tax payment on OSNO is VAT. This is an indirect payment to the budget, which is included in the price of the product paid by its consumer. The subject, on the one hand, calculates this tax on its products, on the other hand, it transfers the amount of this tax as part of the cost of goods, works and services.

The rules of law enable the taxpayer to reduce the amount of his VAT by the input VAT that organizations and individual entrepreneurs transferred to their suppliers and contractors. However, if the partner is an entity with a preferential tax system where there is no VAT, then the company will not be able to apply a VAT deduction

The rules of law establish the types of activities for which a strictly defined tax regime - OSNO - must be applied. These are primarily insurance companies, credit institutions, and pawnshops. Therefore, the general regime can be considered a pass to these areas of activity.

Current legislative acts establish the obligation of companies and individual entrepreneurs to charge VAT when importing goods into the territory of our state. And only OSNO taxpayers have the opportunity to take these amounts into account when refunding VAT.

Attention: if an organization receives a loss for the year, then profit tax does not need to be calculated. In many preferential systems, if performance indicators are negative, the payment established by the standards must still be made. For example, on the simplified tax system “income minus expenses” there is a minimum tax of 1%, which you will have to pay in any case.

For them, either the tax is calculated from conditional income, or there is a minimum tax that the company is obliged to pay anyway at the end of the year.

Legal norms provide some benefits for entities operating at OSNO. This may be the possibility of reducing the number of reports submitted, the frequency of this action, or exemption from tax (for example, from VAT). In this case, you only need to meet certain criteria.

In this regard, a business entity can reduce the tax burden to a level that can be even more beneficial than the preferential system.

Attention: In addition, OSNO can be combined with another taxation system that applies to one of the types of activities.

Patent system

Special tax regimes of the Tax Code of the Russian Federation also include the patent system. What are its specifics?

The patent system requires payment of tax in an amount that is determined as potentially possible for the relevant type of activity. The criteria by which this indicator is calculated are established by the Tax Code of the Russian Federation, as well as by regional legal acts. It can be noted that, simultaneously with the patent system, a company can apply other taxation regimes that are provided for by the legislation of the Russian Federation.

The tax period within the framework of the considered scheme of settlements with the state is the calendar year or the period of time in which the patent is valid. The tax rate under the patent system is 6%. The actual amount of the payment is also calculated taking into account the tax base, which is determined in accordance with the criteria established in Article 346.51 of the Tax Code of the Russian Federation.

If the patent is valid for less than a year, then the tax is calculated in proportion to the ratio of the number of months of entrepreneurial activity to 12 months of the full period. A person using the taxation system in question has the right to hire other citizens, but the company’s staff should not exceed 15 people.

The patent scheme for settlements with the state gives the entrepreneur the right not to pay:

• personal income tax;
• tax on property of individuals (which is used in business);
• VAT.

If a person also works under other systems for calculating fees - we noted above that, along with the patent one, any other tax regimes can be used - then the obligations established by the legislation of the Russian Federation for such schemes must be fulfilled.

It can be noted that since 2013, under the patent system, it is possible to work in such areas as: retail trade (if the area of ​​the hall is no more than 50 sq. m for each facility) and public catering (similarly, if the area of ​​​​each room does not exceed 50 sq. m) , that is, in those segments that may also fall under UTII. Subjects of the Russian Federation may establish additional lists of entrepreneurial activities that relate to consumer services and for which businesses can operate within the patent system.

An example of comparing the tax burden under different regimes for an LLC

Solnyshko LLC plans to open a non-food store in the city of Vologda. The following data is available:

• estimated turnover, i.e. sales income per month – 1 million rubles (excluding VAT);
• estimated expenses (purchase of goods, rent, salaries, insurance premiums, etc.) per month – 750 thousand rubles;
• sales floor area – 50 sq. m;
• number of employees – 5 people;
• the amount of insurance premiums for employees per month is 15 thousand rubles.

By type of activity, a non-food store (taking into account the fact that it is an LLC, a patent would also be possible for an individual entrepreneur) satisfies the requirements of the following taxation systems: UTII, simplified tax system and OSNO. Since Solnyshko LLC complies with the restrictions established for preferential regimes, we will compare only UTII, STS Income, STS Income minus expenses. OSNO is not included in the calculations, as it is clearly an unprofitable option.

1. For UTII, income and expenses are not taken into account, and the imputed tax is calculated using the formula: BD * FP * K1 * K2 * 15%:

• DB for retail trade is equal to 1800 rubles,
• FP – 50 (sq. m),
• K1 for 2021 - 1.915,
• K2 for the city of Vologda is equal in this case to 0.52.

The amount of imputed income will be 89,622 rubles per month. Let's calculate UTII at a rate of 15% - equal to 13,443 rubles per month. In total, UTII for the year will be 161,320 rubles. This amount can be reduced by paid insurance premiums and employee benefits (15 thousand rubles * 12 months), but not more than half. The annual amount of UTII payable will be 80,660 rubles (we remind you that UTII is calculated and paid quarterly).

2. For the simplified tax system Income, the calculation of the single tax looks like this: 1 million rubles * 12 months. * 6% = 720,000 rubles. This amount can also be reduced by paid insurance premiums and employee benefits (15 thousand rubles * 12 months), but not more than half. We calculate: 720,000 – 180,000 (insurance contributions for employees per year) = 540,000 rubles of single tax payable for the year.

3. For the simplified tax system Income minus expenses - the usual tax rate in the Vologda region is 15%. We calculate: 12 million rubles (income for the year) minus 9 million rubles (expenses for the year) = 3 million rubles * 15% = 450,000 rubles of single tax payable for the year. We cannot reduce this amount at the expense of insurance premiums; we can only take the contributions into account in expenses.

Note: the calculation and payment of the single tax on the simplified tax system occurs in a slightly different order - through the payment of advance payments quarterly, but this does not affect the annual total tax amount.

Total: The most profitable option in this particular case turned out to be UTII .

Does this mean that UTII is the most profitable regime for all trading enterprises? Of course not. Let's change the calculations a little. Let, for example, K2 in the formula be 0.9 (we remind you that K2 is established by regional laws), then the annual amount of imputed tax payable will already be 139,603 rubles . And if the store’s revenue is not 1 million rubles, but 300 thousand rubles per month, then the single tax on the simplified tax system for income will be 108,000 rubles, while the amount of UTII does not decrease with a decrease in turnover, because calculated on the basis of a physical indicator, in this case sq. m.

If we also assume that even such a rather modest turnover will not reach the store in the first month of its operation, then the UTII payer must still pay a fixed estimated amount of tax from the first day of registration, while the simplifier will begin to calculate the single tax only with the beginning of income generation. Taking into account this situation, the simplified tax system for income becomes more profitable. That is why a novice businessman, when the real income is still unknown, is recommended to work on the simplified tax system.

We draw the attention of all LLC-organizations can pay taxes only by non-cash transfer. This is a requirement of 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 paying LLC taxes in cash. We recommend that you open a current account on favorable terms.

How to choose the optimal tax scheme

So, we have examined the main taxation regimes that are provided for by the legislation of the Russian Federation. How to decide on the optimal choice?

When solving this problem, it is recommended to pay attention to the following criteria:

• ratio of revenues and expenses;
• intensity of income generation;
• expected business growth prospects.

Of course, due to legal requirements, certain taxation regimes for organizations may not have an alternative. For example, if an enterprise has a large staff of employees, then it will work only within the framework of those regimes that can be applied with the appropriate number of employees. Similarly - according to the criteria of revenue, residual funds, etc. Let's consider the above points, which, by the way, are not related to possible legislative restrictions, in more detail.

Let's sum it up

To choose a tax system that is suitable for your company, you need to carefully approach this issue and conduct a thorough analysis. Without thinking, it is difficult to give an unambiguous answer to the question about the best tax system, since it is possible to determine its specific parameters only if you know the features of the future business down to the smallest detail. In addition, it is very important to pay attention to changes in legislation related to business.

Carefully study the characteristics of the modes and choose the appropriate one

It is also important to remember that each system that you potentially choose has its own benefits, thanks to which you can seriously ease the tax burden of the payer.

Read the article carefully several times, weigh the pros and cons, and decide approximately on the modes that seemed most suitable to you. In the future, you can be advised by tax service specialists, whom you can visit in person by contacting the branch to which you belong according to your place of residence, or you can also call there and find out all the information remotely.

Choosing a tax system: the ratio of revenue and expenses

The first criterion that may be important when choosing the optimal taxation scheme is the ratio of the company's revenue and expenses. Simply put, the level of business profitability. There are areas of entrepreneurial activity that are characterized by very high turnover, but the profitability of the corresponding segments is low - within a few percent. This could be the construction segment, retail trade, public catering.

It will be most profitable for organizations operating in the relevant segments to pay tax on the difference between income and expenses or some fixed fee that does not depend on the amount of revenue. In the first case, it is optimal for the company to choose the simplified tax system with a rate of 15% accrued on profit; in the second scenario, it is best to work using UTII.

In turn, in many business segments, revenue may not be so high, but profitability is high, calculated in tens of percent. In this case, the optimal tax regimes are those that require the payment of a small fee, calculated on the basis of the organization’s revenue. Most likely, these will be the simplified taxation system and the unified agricultural tax.

Combination of modes

What if you want to conduct several lines of business, for example, retail sales in a store and the provision of trucking services? You can combine tax regimes. Let's assume that the store, with a small area, gives a good turnover. To reduce the tax burden, it can be transferred to UTII or PSN (for individual entrepreneurs), and transportation that is carried out from time to time can be subject to a single tax on the simplified tax system. If, on the contrary, transportation brings a stable income, and trade in a store has ups and downs, then it is more profitable to conduct transport services on UTII, and trade on the simplified tax system.

What modes can be combined? Various combinations are possible: OSNO and UTII, simplified tax system and UTII, PSN and simplified tax system, PSN and UTII, etc. But there are also prohibitions: they do not combine OSNO and UTII, OSNO and simplified tax system, simplified tax system and UTIC.

And when choosing a taxation system, it is imperative to take into account regional characteristics. Potentially possible annual income for PSN, K2 for UTII, the size of the differentiated tax rate for the simplified tax system. Income minus expenses is set by local authorities. Sometimes in neighboring cities that are similar in purchasing power, but located on the territory of different municipalities, the amount of taxes payable under preferential regimes may differ several times. Maybe in your case it is worth considering the possibility of opening a business in a neighboring area?

Thus, the choice of tax regime depends on many nuances. In your specific case, we recommend contacting specialists who will offer a tax option specifically for you, taking into account the prospects of your business. We give only general recommendations on choosing a tax system.

Revenue Intensity

Another significant criterion that entrepreneurs can take into consideration when choosing the optimal tax system is the intensity of revenue generation. There are areas of business in which income can be large, but unstable. In this case, it is best to work according to a scheme that involves calculating fees from actual receipts to the enterprise account. The optimal income tax regimes in this case are the simplified tax system or the special tax system (if the scale of the business does not allow using the first regime). In turn, if the revenue intensity is more or less uniform, then it may be more profitable for the enterprise to operate by paying fixed fees to the treasury. In this case, it is UTII.

Single tax on imputed income for individual entrepreneurs in 2018

Since the beginning of 2013, the tax on imputed income has become a voluntary taxation regime. This tax is a taxation system for certain types of business activities, which can be combined with a simplified taxation system.

Previously, it was planned to limit the validity of UTII until January 1, 2018 , but it was extended approximately until 2021. From July 1, 2021, all individual entrepreneurs on UTII will be required to use online cash registers. A tax deduction is allowed for each purchased online cash register, but not more than 18,000 rubles. (from each cash register). The above innovations will also apply to individual entrepreneurs on a patent (PSN).

Choosing a tax regime: business growth potential

Business growth potential is an equally important criterion for choosing the optimal taxation scheme. The fact is that due to the specifics of Russian legislation, enterprises do not always have the opportunity to frequently change their payment methods with the state. As a rule, if a company began operating in a calendar year according to a certain scheme, switching to other types of taxation regimes before the next period will be problematic. Therefore, when starting a business activity in a calendar year, you should calculate what the business growth potential is.

If large revenues are expected by the end of the year, then perhaps it makes sense to start activities according to the scheme that involves paying fixed fees (UTII). The criterion under consideration also correlates with such factors as seasonality. It happens that in a particular area of ​​business activity, revenue is higher in summer than in winter. Knowing such patterns, the company owner can adapt the applicable tax regime to the seasonal factor.

Taxes and reporting on the general taxation system

Let’s take a look at what the general taxation system for individual entrepreneurs includes: what taxes need to be paid, table. Typically, similar taxes apply to companies.

When using this system, you need to remember that even if no activity was carried out during the reporting period, you will still have to submit reports with zero indicators. If the “zero” declaration is not sent within the specified deadline, then this will be regarded as failure to submit, and the organization will be subject to a minimum fine.

In addition, a single declaration is provided for business entities, which can replace several zero ones. But it is allowed to be used only if during the reporting period no transactions were carried out in cash at all (including charging a commission for maintaining a current account or making erroneous payments).

Taxes and reporting of individual entrepreneurs on OSNO

Taxes and reporting of LLC on OSNO

Reporting of individual entrepreneurs and LLCs for employees

In addition to the reports mentioned above, a business entity subject to the general tax regime must submit the following reports:

• Information on the average payroll number - it must be sent to the Federal Tax Service before January 20 of the year that follows the reporting period;
• The SZV-M report is monthly and must be submitted to the Pension Fund before the 15th day of the month following the reporting one.
• The SZV-STAZH report is an annual form for the PF; it must be submitted before March 1 of the year following the reporting year.

Summary

So, we have examined the main schemes by which Russian entrepreneurs can fulfill their obligations to the budget. Russian legislation provides for very comfortable tax regimes that do not involve a large payment burden. In this sense, the Russian Federation is among the most attractive states for entrepreneurs, especially for novice businessmen.

The tax regimes we have considered in some cases ease not only the payment burden on businesses, but also reporting procedures. Entrepreneurs interact with the state not only in terms of financial obligations, but also in the context of completing the necessary formalities. In this sense, it will also be easier for novice businessmen to start communicating with government agencies - when using special tax regimes, which are characterized by simplicity of reporting procedures.

There are certain nuances regarding determining which tax regime is appropriate for a particular business. However, we have considered criteria that are quite useful from the point of view of choosing one of the budget calculation schemes.

Taxation of individual entrepreneurs - meaning

The taxation of individual entrepreneurs described in the topic of the article is nothing more than the tax burden on the business stratum of society. Of course, all the rules associated with it are not common to each of the country’s individual entrepreneurs, simply because they all chose different tax regimes to conduct their activities.

How is the work of an individual entrepreneur taxed?

The mentioned regimes influence the number of various payments that the entrepreneur will deduct to the state treasury, as well as the size of each deduction.

Determining which tax scheme is right for you is not easy. However, a decision must be made at the planning stage of the future enterprise. When you collect the necessary package of documents and go to register an individual entrepreneur, you will also need to take with you an application to transfer the activity to a specific taxation system. Once it is accepted for consideration, you can register and start working.

The procedure for switching to OSNO from other tax regimes

Transition from simplified tax system to OSNO

A business entity has the right to stop using the simplified system and switch to the general regime if the following situations arise:

1. On a voluntary basis, switching from one system to another is allowed from January 1 of the new year.
2. Forced - this transition is made when one of the criteria for using the simplification has been violated - income has been exceeded, the total cost of fixed assets, the number of employees, branches have been organized, etc. It is necessary to switch to the general system and recalculate all taxes from the beginning of the quarter in which a violation has occurred.

If changes to tax systems are made voluntarily, then you must send a form in format 26.2-3 to the Federal Tax Service. This must be completed before January 15th of the year.

Attention: if the transition is forced due to a violation, then you need to use the form in form 26.2-2. It must be sent before the 15th day of the month that follows the quarter in which the violation was detected. The taxpayer himself must monitor these indicators.

Transition from UTII to OSNO

You can make the transition from UTII to OSNO at the personal request of a business entity, or if the activity that was subject to the imputed tax was discontinued.

There are also several reasons why a business entity may refuse imputation:

• This type of activity is no longer included in the imputed tax;
• The subject violated one of the mandatory rules for using UTII;
• The subject began to operate as a simple partnership, or in the form of managing someone else's property.

Also, the company is obliged to immediately switch from the imputed tax to the general system if another company acquired any share in its authorized capital.

Attention: the Tax Code defines the time frame within which a business entity must notify the tax authority of the termination of the application of the imputed tax. For companies, the UTII-3 form is provided for this purpose, and the entrepreneur must use the UTII-4 form.

Transition from Unified Agricultural Tax to OSNO

The agricultural tax is designed for business entities of all types that carry out work in the field of agriculture. At the same time, fairly strict rules for its use are defined for the system. If a business entity violates at least one, it will automatically be deprived of the right to apply agricultural tax and will have to switch to the general system, recalculating tax payments from the beginning of the year.

The main indicator by which the right to use this system is determined is the output of crop or livestock products. At the same time, in total revenue, proceeds from the sale of own products must have a share of at least 70%. In addition, a business entity must produce agricultural products - simple processing of raw materials is unacceptable.

If a violation is recorded according to one of the specified criteria, but the subject must independently begin to apply the general system, recalculate all tax payments from the beginning of the calendar year, and within 1 month send a notification to the tax authority that it can no longer apply agricultural tax.

Attention: you can return from the general regime back to the unified agricultural tax only after 1 year has passed from the date of loss of the right to use.

A company or entrepreneur has the right to independently refuse the agricultural tax and begin to apply the general system. To do this, before January 15 of the year, you must submit an application on form 26.1-3 to the tax authority.

Transition from Patent to OSNO

You can switch from the patent system to the general one either on your own initiative or without fail, due to non-compliance with the current conditions for being on the PSN.

Such criteria include:

• The number of employees who can be hired has been exceeded. For this system, it is permissible to hire no more than 15 people;
• The total amount of income received by the entrepreneur since the beginning of this year has exceeded the level of 60 million rubles.

In previous years, another criterion was in force, in case of violation of which the entrepreneur was automatically transferred to the general regime - if the patent was not fully paid within the specified period. Now this rule has been canceled - fines will be imposed on individual entrepreneurs for violating the deadline for paying taxes, but the right to use the patent system will remain with him.

Attention: if an entrepreneur decides to leave PSN and start working with OSNO, then he needs to fill out an application in the established form within five days from the date of transition.

Tags: Tax regimesOSNO