How to choose the optimal taxation system.

The taxation system determines the tax burden on an organization, the amount of deductions of an individual entrepreneur or legal entity in favor of the state. Business entities need to choose this option to keep their costs to a minimum. At the same time, there should be no violations of the law, since if they are identified, the culprit can be brought to justice, and also forced to compensate for the difference between the unpaid amounts.

If you are thinking about how to choose the optimal taxation system, you cannot do without a competent analysis of various indicators. This will help you find a suitable option according to the parameters of your organization. Thus, it will be possible to save working capital, increase the profitability of the business and, as a result, increase the net profit.

Contents of article

    Main types of taxation systems

    1. General regime (OSNO)

    This system is traditional and carries the greatest burden on a business entity. It is necessary to pay income tax (20% for legal entities and 13% - for entrepreneurs), as well as value added tax, on the property of organizations and other fees established by law.

    Pros. Versatility, well-established rules of work, fast registration.

    Cons. The greatest tax burden on a business entity, complex calculation of VAT, the need to involve a third-party specialist (accountant).

    2. Simplified regime, "simplified" (STS)

    This system is the most attractive for individual entrepreneurs and LLCs, since the load on a business entity is much lower. All taxes are replaced by a flat rate of 6% on "income" received from entrepreneurial activity (from turnover), or 15% of net profit ("income minus expenses"). However, the “simplified system” was originally created to support a developing business, therefore, not all individual entrepreneurs and legal entities will be able to meet its requirements.

    Pluses. Low burden, flexible tax base, the ability to not include costs in the tax calculation, the ability to offset previously paid funds in case of a decrease in profits.

    Cons. Strict requirements for the organization in terms of income (no more than 60 million rubles per year), authorized capital (should not contain more than 25% of the property of another company), structure (there should be no branches), type of activity (the list of restrictions is contained in clause 2.1 of article 346.12 Of the Tax Code of Russia).

    3. Tax on imputed income, "imputation" (UTII)

    The undoubted advantage of this system is the payment of one tax to the state instead of several fees. Imputed income tax applies to a relatively small range of activities of business entities. These are retail trade, temporary accommodation services, catering, services related to the maintenance and storage of cars, as well as some others.

    Pluses. Predictability, reduction of insurance payments to funds by 50% (for legal entities), simple calculation of the load, the ability to work without the help of an accountant, reporting by mail, good tax period (quarter), lack of cash registers.

    Cons. The distribution to a narrow range of activities, a fixed size, is regulated by the regulations of local administrations, the number of employees should not exceed 100 people, the statutory fund by 75% or more should be free from funds of other companies.

    4. Unified Agricultural Tax (UAT)

    This taxation system was developed for those who create, process and sell agricultural products and fish. In general, the unified agricultural tax resembles the simplified tax system both at the rate (6% of income) and the absence of additional fees. However, only agricultural organizations can use this system, and provided that the profit from the sale of products or fish forms at least 70% of the profit.

    Pluses. Low burden on business (only 6%), no VAT and property tax.

    Cons. A narrow circle of subjects to which the rules apply (only organizations engaged in agriculture), the complexity of application in practice, specialization (agricultural products should occupy at least 70% of the organization's income).

    5. Patent Regime (PSN)

    PSN was developed specifically to support individual entrepreneurs and simplify their activities. This taxation system resembles UTII, but only applies to individual entrepreneurs who employ no more than 15 people and earn no more than 60 million rubles a year.

    Pluses. Reduced tax base, minimal reporting, reduced insurance payments, the possibility of redemption of a patent for a certain period of time (1-12 months), lack of cash registers

    Cons. The validity of the patent only in the region of issue, application only to a special entity (individual entrepreneur), strict requirements for employees (no more than 15 people), income (no more than 60 million rubles for 12 months), type of activity (listed in paragraph 2 of Art.. 346.43 of the Tax Code).

    6. Mixed (combined)

    Russian tax legislation does not prohibit the use of several taxation systems at once, which is suitable for large organizations that carry out a large number of activities. However, the complex calculation of payments in favor of organizations creates the risk of "outsmarting" oneself, making mistakes that can later play a negative role.

    Pluses. Adjustment of taxation to the requirements of a particular business entity, the possibility of reducing the overall tax burden, dynamic changes in the business environment.

    Cons. Complex calculations that require the involvement of a specialist, the possibility of error, the need for constant reporting.

    Comparative table of taxation systems

    Type of systemTax baseTaxation in the absence of net profitFrequency and principles reportingAccountingRequirements for the subject (for legal entities)Writing off the amount of expenses from the tax base
    OSNO Payable is income tax, VAT, property taxOnly VAT is payable (less tax deductions)Quarterly, separate for each taxSeparate register for each taxNo restrictionsAny justified expenses supported by documentary but
    STS 6% of revenue or 15% of net profit (income minus expenses)6% of revenue (if the tax base is income), 1% of revenue (if the tax base is net profit)Annual, single, no later than March 31 of each yearBook of accounting of expenses and incomeNo more than 100 people in the state, no more than 60 million rubles of income, no more than 100 million rubles of fixed assets, no more than 25% of other legal entities' assets)
    UTII The amount of payments is determined by the normative actA fixed amount established by the normative act is paidQuarterly, not late on the 20th of the month following the reporting monthNo records are keptEngaging in a certain type of activity (catering, car maintenance, etc.), compliance with legislative criteria for this type of activityExpenses are not deducted
    Unified agricultural tax 6% "Income minus expenses"In the absence of profit, it is impossible to confirm the status and qualify for the Unified Agricultural TaxAnnual, uniform, no later than March 31 of each yearBook of accounting of expenses and incomeActivities in the field of agriculture or fish farming, average the number of employees should not be more than 300 people for the reporting period, 70% of the profit - from agriculture or fish, the use of own or leased vessels for servicing the fisheryIt can be written off if it does not contradict the legislation
    PSN The amount of payments is determined local regulationNot providedNot for rentPatent issued for 1-12 months within a calendar yearOnly for individual entrepreneurs with an annual income of no more than 12 million rubles, with the number of employees no more than 15 peopleExpenses not written off

    TheDifference.ru knows how to choose the optimal tax system:

    1. Decide on the organizational and legal form. OSNO, STS, UTII and ESHN are suitable for both individual entrepreneurs and legal entities, PSN - only individual entrepreneurs.
    2. Calculate the expected income. Choosing the optimal taxation system, first of all, it is necessary to focus on the scale of future activities. The simplest and most predictable form is the simplified tax system, which is suitable for most entrepreneurs and organizations. It makes sense to go to the general system only when the profit is stable and high.
    3. Make a conclusion, what kind of activity you plan to engage in. ESHN and UTII are suitable only for a narrow circle of organizations and individual entrepreneurs. OSNO and STS are universal, but the second form is always more profitable due to the lower tax base.
    4. Check if your organizational and legal form falls under the STS. In this case, the company should employ no more than 100 people, and its profit should not exceed 60 million rubles per year.
    5. Calculate what is more profitable: STS or UTII. Vmenenka is more profitable in a number of areas of activity (for example, in the sphere of public catering), since net profit will not be tied to revenue. However, in the general case, it is the “simplified system” that is the optimal form of taxation.
    6. Decide on the type of simplified tax system. If documenting most of the expenses will be problematic, then it is better to make the income tax base and pay 6 percent of their amount in favor of the state. It is advisable to set “income” as an object if the profitability is higher than 40%. The amount of deductions in favor of the state will be much less. Otherwise, make a choice in favor of the simplified tax system with the “income minus expenses” base: it will be more profitable if all costs are documented, and the profitability is below 6.7%. With a profitability in the range of 6.8-40%, it is necessary to focus on income.
    7. Make sure the company can afford the maintenance of an accountant. Tax systems that require regular reporting require the involvement of an outside specialist.
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