Limited liability company taxation. Taxation system for LLC. Features of taxation when implementing production sharing agreements

All taxes and payments for LLCs can be divided into three main categories:

1. Taxes and insurance payments from employees' salaries.
2. Taxes depending depending on the chosen taxation system.
3. Additional taxes and fees (depending on depending on the type of activity).

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Taxes and insurance payments from employee salaries

Any organization (LLC) has employees. Regardless of whether they work under an employment contract or on a civil basis (provision of services, casual work, etc.), every employer is obliged to:

• Calculate and withhold personal income tax from income paid to employees. Once at the end of each month (the day after salary payment), the employer is obliged to transfer personal income tax at a rate of 13% to the tax service, acting as a tax agent.
• Pay insurance premiums to the Federal Tax Service and Social Insurance Fund. Deductions for employees are made no later than the 15th day of each month, based on the size of the established tariffs (in 2017, the total burden for basic tariffs is 30%).

Note: The CEO of an LLC is also considered an employee. Therefore, even if there are no other employees in the organization, it is necessary to withhold personal income tax and transfer insurance payments from the general director’s salary in any case.

Learn more about taxes and insurance payments for employees.

Taxes depending on the chosen taxation system

As of 2019, there are four tax regimes for LLCs in Russia (one general and three special):

• The general taxation system is OSN;
• Simplified taxation system - simplified taxation system;
• Single tax on imputed income - UTII;
• Unified agricultural tax - Unified Agricultural Tax.

You can learn more about each tax system on this page.

Additional taxes and LLC payments

Certain types of activities require the payment of additional taxes. These include:

• Tax on the production and sale of excisable goods.
• Mineral extraction tax (MET).
• Water tax for the use of water bodies.
• Gambling tax.

Organizations with special permits and licenses, in addition to additional taxes, must also carry out:

• Regular payments for the use of subsoil.
• Fees for the use of wildlife objects.
• Fees for the use of aquatic biological resources.

Note: Additional taxes, fees and charges must be paid regardless of the tax system on which the organization is located.

If you have already decided that the legal form of your enterprise will be a limited liability company, then now you should choose the type of taxation system.

After all, it is this factor that influences what taxes the LLC pays in 2011, as well as the entire set of interest rates that the company must contribute to the budget as a result of conducting its business activities.

To understand what taxes an LLC will have to pay in 2011, let’s look at the types of taxation step by step.

There are 4 types of taxation systems:

1. Simplified system or simplified tax system;
2. Traditional system or OSNO;
3. Unified agricultural tax;
4. Single tax on imputed income or UTII.

The last two taxation systems are more applicable to specific types of activities of the organization (for example, production or processing of agricultural products), and, besides, the founders of the LLC themselves do not have the right to choose one of these systems). Therefore, the first two should be considered in detail.

OSNO is distinguished by its complexity, which consists in maintaining full-fledged accounting, both accounting and tax. The first thing you should do when choosing this tax system is to select a competent and experienced accountant and install special software.

As for interest rates and what taxes LLCs working with OSNO pay, here is a list of them:

LLC taxes 2011, 2012 for OSNO:

1. Value added (VAT) - 18%; Paid every quarter, if desired, it can be paid in installments for 3 months. An invoice is used to confirm the VAT amount.
2. On profit - 20%;
3. For property - 2.2%;
4. UST (from remuneration to individuals) 26%.

Next, calculate the amount of tax, knowing that the interest rate for taxing simple income is 6%, and if for taxing income reduced by the amount of expenses, it is 15%. Of course, if your LLC has significant expenses (comparable to income), then it will be more profitable to tax income minus expenses, otherwise, it is more profitable to use simply the organization’s income as an object for tax.

Now let’s look at the example of calculating tax contributions under the simplified tax system at a rate of 6% (let’s just take income as the object of taxation).

Let us assume that during the reporting month of business activities, the LLC received the following results and indicators:

1. Total revenue - 300,000 rubles;
2. Payroll - 50,000 rubles;
3. Various expenses (both fixed and variable) - RUB 70,000.

Let's calculate what taxes LLC 2011 will pay for the reporting month:

1. Personal income tax - 50,000 * 13% (personal income tax rate) = 6,500 rubles;
2. Contribution to the pension fund - 50,000 * 14% = 7,000 rubles;
3. Contribution to the social insurance fund - 50,000 * 0.2% = 100 rubles;
4. Single tax - 300,000 * 6% = 18,000 rubles;
5. According to the law, we can deduct a contribution to the pension fund from the single tax (but no more than 50% of the single tax amount, that is, no more than 9,000 rubles) 18,000 - 7,000 = 11,000 rubles.
6. The total amount of taxes paid by us should be: 6,500+7,000+100+11,000=24,600 rubles.
7. Now let’s calculate how much should remain in the organization’s account: 300,000 - 70,000 - 24,600 - (50,000 - 6,500) = 161,900 rubles. This is the profit of the LLC.
8. Now we can accrue dividends to ourselves and other shareholders, while paying a contribution to personal income tax at a rate of 9%. If the entire amount goes to dividends, then the personal income tax will be: 161,900 * 9% = 14,571 rubles.

This is the answer to the question of what taxes the LLC pays in 2011.

Finally, please note that paying high dividends to employees is more profitable than high wages, because the personal income tax tax rate when calculating wages is 13%, and when paying dividends - only 9%. The benefits for the organization as a whole are obvious.

What taxes does the LLC pay in 2013?

How much have the tax payment conditions changed in 2012-2013 for LLCs? Payment of taxes will depend on the chosen taxation system. Currently, the main tax regimes in Russia are OSNO (general tax system), UTII (unified tax on imputed income), simplified tax system (simplified taxation system).

With the chosen OSNO, organizations must fully maintain tax and accounting records.

In 2012, OSNO LLCs paid the following taxes:

• "salary" taxes of employees
• organization property tax (regional rate, no more than 2.2%)
• income tax (rate 20%)
• value added tax - VAT (tariff rates 10%, 18%).

The same procedure for paying LLC taxes on OSNO will remain in 2013, the calculation procedure and structure will not change.

How does an LLC pay taxes under UTII 2013?

An organization that has chosen the UTII tax system is exempt from paying income tax, property tax, and VAT. The single tax in this case is paid based on the indicators of imputed (rather than real) income, which is established individually for each type of activity. UTII applies to certain types of activities established by law and is not valid in all constituent entities of the Russian Federation. The use of UTII was mandatory until 2013.

From January 1, 2013, the transition to UTII is made voluntarily. Under this regime, taxes must be paid once a quarter. To determine the amount of UTII due for payment, the amount of imputed income is taken as the tax base; the UTII rate is 15% of this amount.

In addition to the UTII tax, the organization is required to pay payroll taxes, which are calculated from payments to employees, that is, to withhold personal income tax and transfer insurance contributions.

What taxes does an LLC need to pay using the simplified tax system?

For small businesses there is such a type of taxation as the simplified taxation system (simplified taxation system). The use of the “simplified tax” for an LLC instead of the general one (OSNO) has a number of undeniable advantages: when working on the simplified tax system, the organization is not only exempt from paying taxes such as income tax, VAT, property tax, but, in addition, enjoys some benefits and submits fewer reports, which is quite important. in addition, when working on the simplified tax system, you can independently choose the object of taxation - for example, “income” (or “income minus expenses”), on the basis of which a single tax will be paid. Read more about what to choose 6% or 15% in our special article.

The transition to the simplified tax system is made voluntarily. Notification of the transition to this tax regime must be submitted no later than December 31 of the year preceding the year of transition. If such notification is not provided within the prescribed period, the LLC is deprived of the right to apply the simplified tax system until the next calendar year.

Are you opening a limited liability company? Then information about the tax payments that await you in 2019 will not be superfluous.

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In order for a business to be profitable, when opening a company it is worth taking into account many nuances, the main one of which is the issue of taxation.

After all, with proper calculation and timely fulfillment of its obligations to pay tax amounts, the organization will be able to function without problems.

What you need to know

Let's figure out what fees and taxes LLCs must pay in 2019. But first, it’s worth finding out what a legal entity is and how a company is registered.

Legal entity status

The concept of a legal entity is discussed in. This is a company that owns (in economic management, operational management) separate property objects.

Such firms, on their own behalf, acquire and exercise property and non-property rights, bear obligations, and act as plaintiffs or defendants in legal proceedings.

All companies with legal entity status:

• must register with the authorized body of the Russian Federation;
• open an account in a banking institution;
• have a seal.

But such signs are also typical for individual entrepreneurs and branches of companies.

Let us list the characteristics that distinguish a legal entity:

• unity in the organization, which reflects:

1. The presence of a social interconnection system when individuals unite.
2. There is internal structural and functional differentiation.
3. There is a specific purpose for opening and working.

• a legal entity has independent property separate from a third party.
• There are substantive and legal signs that determine the ability to independently fulfill obligations and bear responsibility.

Purpose of creating a legal entity:

1. Isolate a certain property mass and include it in civil circulation.
2. Limit business risk.
3. Formalize, implement and protect collective interests (material and intangible).

Registration of an organization

If you decide to open an LLC, then you need to follow this procedure:

• create, which is the main document, without which it is quite difficult to implement a business.
• call the founders to a meeting at which the business plan will be approved. It will be here:

1. A decision is made to create.
2. Specify the purpose of the company.
3. The Charter of the company is approved.
4. Be compiled.
5. The distribution of shares of the founders is carried out.
6. The size of the authorized capital has been approved.
7. A collegial or sole body (director) has been selected.

• register an LLC.

To register with authorized structures, it is necessary to submit:

1. (2 copies).
2. The decision to open an LLC or the minutes drawn up at the founding meeting.
3. A statement that has a regulated.
4. on the transfer of the amount of state duty, which is 4 thousand rubles.

It is better not to use standard forms of the Charter, since the document must be adapted for each company.

It discusses the powers of the director, the features of the general meeting of the founding members.

We list what items may be considered in the Charter:

1. About the establishment of LLC.
2. On approval of the founders.
3. The authorized capital of the company is approved.
4. The location of the LLC, the address and the place where the documents will be stored are approved.
5. The Charter is stipulated.
6. The issue of signing an agreement is being considered.
7. A director is appointed.

After all the certificates have been submitted, the person is given a letter from the tax authority representative indicating the date on which the registered documents will be issued.

The registration authority issues:

• certificate of state registration of a legal entity;
• document on registration with the Tax Inspectorate;
• charter, where there is a stamp from the tax service.

Then they order a stamp, open a bank account and deposit funds in the authorized capital.

Documents are also submitted to the following funds:

Regulatory framework

When calculating taxes and paying them to the treasury, it is worth relying on the norms prescribed in the Tax Code. For example, the transfer of a single tax under the simplified tax system is carried out in accordance with, and under the unified agricultural tax, etc.

Making payments is regulated. With regard to individual taxes, it is worth following the laws that have been approved by the authorities of the constituent entities.

Liability for non-payment of taxes by legal entities is discussed in.

Taxes and obligatory payments of LLC in 2019

The type of tax paid and its amount will be determined depending on the taxation system used and preferred by the organization.

But there are also taxes that will be paid by all companies, regardless of the regime applied. These are water tax, payments for vehicles, land taxes, etc.

In order to figure out how much taxes an LLC pays, we will compile the following table.

How to calculate amounts payable for an LLC?

The tax base, interest rates and the amount of tax deduction will depend on the choice of tax system. How to calculate tax amounts?

For example, when using the simplified tax system, you can select one of the objects - “Income” or “income reduced by the amount of expenses.”

It depends on the object which formula will be used to determine the amount of payment.

If your calculations show that expenses are expected to be less than 60%, then it is more advisable to select “Income”.

You will need to calculate like this:

If it is assumed that the costs will be significant and you choose the simplified tax system “Income minus costs”, then the formula will be as follows:

Let's look at the example of calculating tax with a simplified tax system of 6%. For example, the company’s revenue amounted to 500 thousand rubles. Of these funds, staff salaries were paid - 70 thousand. Costs amounted to 90 thousand.

Since contributions to the Pension Fund did not exceed half of the simplified tax system, you can deduct them from the tax:

The final figure is 39,240. This is the amount of single tax that is payable.

If we subtract all payments and expenses, we get the company’s net profit, from which dividends are paid to the founders.

The most difficult thing to do is calculate the tax amount when working on the traditional tax system.

It is necessary to hire a good accountant and have software, since you need to calculate the amount of property tax, value added tax, and profit tax.

When calculating the single tax on imputed income, it is also worth relying on the special procedure prescribed in (coefficients established), (rates), etc.

The amount is determined not from the profit received, but from the one expected to be received (imputed income).

The formula used to calculate the tax payment on imputation:

If the company’s activities were unprofitable for six months, then the tax amount is 0. The advance payment will be credited towards the transfer of the final tax.

For this reason, at the end of the tax period, an amount may arise that must be reduced.

This difference may:
used to pay arrears of other payments;
be credited towards a future payment under the Unified Agricultural Tax;
be returned to the payer's bank accounts.

Nuances when paying

Unlike individuals, limited liability organizations carry out calculations independently.

The accountant must determine the amount of tax and draw up reports that are submitted to the authorized body. The transfer will be made based on the declaration.

Payment of taxes is carried out within the time limits provided for by legislative acts. If the payment amount is not paid on time, the payer will have to pay a fine and interest.

Companies most often pay taxes using the Bank-Client system (non-cash payments), but it is worth understanding such a program.

Work without VAT

Many people believe that working without VAT is much more profitable than with VAT, because there is no need to:

• pay tax;
• maintain tax registers;
• prepare reports.

But in both situations there are advantages and disadvantages.

Advantages of working with VAT:

1. The buyer can deduct VAT on the purchased goods. But the point is that the tax that was paid to suppliers is reimbursed. If there is no VAT, the tax cannot be refunded, but it was not paid to suppliers either. This means that the positive side can be noted when the tax-free cost of products from suppliers who work with VAT is less than the cost of goods of a person working with this type of tax.
2. When working with VAT, a company is more likely to conclude a deal with serious counterparties, who are often VAT payers.

Flaw:

1. The tax is complex in calculations, which makes accounting and tax accounting more difficult.
2. Simplified companies with the “Income” object do not pay VAT, and therefore purchasing products from a seller who is a VAT payer will be unprofitable. There is no way to deduct the tax that is included in the price of the product. Organizations using the simplified tax system “income minus expenses” will not lose anything, since they will be able to deduct expenses when calculating taxes.
3. Few VAT payers will want to cooperate with you. You risk losing a potential partner.

How to avoid taxes?

Are there ways to pay less taxes? How to act so that actions are not regarded as illegal?

Ways to reduce amounts

Let's figure out what ways there are to minimize significant taxes.

When urgently injecting working capital, the assets of the share capital participants or the parent company are used.

Such funds are not subject to income tax, but only if the ownership is at least 50% of the company's authorized capital.

But there is one caveat - the money can be allocated from net income on which taxes have already been paid. The method is not highly effective.

Profit is calculated as the difference between income and costs. This means that one of the ways to minimize the amount of tax is to reduce profits or increase expenses.

The first option is most often implemented in violation of the law:

• firms do not capitalize revenue;
• do not take into account goods sold, etc.

It is legal to increase expenses. To do this, transform capital costs into current ones.

There are works (when remodeling a room) that have common characteristics with reconstruction or repair.

Video: what taxes do foreign citizens pay?

In this case, the costs will be compared with the expenses of the current period, which will result in a decrease in taxable profit.

There is also this option - if you ordered an analysis from a marketing company, when compiling it, enter “provision of marketing services.”

In this case, you can add costs to current ones and reduce the tax base.

But such methods can be used in ambiguous situations, and not with the aim of falsifying documentation.
It is profitable to develop a business in an offshore zone, where there is no need to pay regular taxes.

Only the annual fee is transferred, which has a regulated amount. It is quite difficult to reduce value added tax.

But it is worth knowing that not all products are subject to VAT. There are goods for which you can use a reduced rate of 10%.

More details can be found in. You cannot deduct tax on borrowed money.

Companies that are exempt from such obligations in accordance with VAT do not pay VAT.

To obtain this opportunity, you should send the necessary documents to the tax authority. If the amount of revenue is exceeded, the right to use the benefit is lost.

To reduce the amount of property tax you can use the following methods:

1. Reduce the cost and number of property assets that are listed on the company’s balance sheet.
2. Take advantage of the benefits provided by law.
3. Conclude. For example, an LLC sells goods, and the contract was concluded with the supplier. Since the owner of the product is not a commission agent, the average annual cost of the property can be reduced.

Sales tax will only be charged if payment is made in cash. If you use cashless payment, you will not have to pay tax.

For example, open a cash desk in the trading floors to carry out transactions from friendly banks. The purchasing process will not be complicated, but you can save 5% of the product price.

You can also draw up an agreement under which the seller buys some goods for the company. The proceeds will constitute consideration and the seller will be exempt from tax.

Illegal methods

Questions that arise

Let's look at some of the nuances that may arise when conducting business. What causes difficulties for LLC management?

Is it possible to withdraw money from an LLC without taxes?

The costs of the enterprise must be documented, and there must be specific grounds for the conclusion.

This means that, despite the fact that you are the owner, you do not have the right to simply take money ().

You can withdraw money:

You will not need to pay taxes when withdrawing money using the loan option if the funds are needed to purchase residential real estate. In other cases, the tax will be 35% plus 13% for individuals.

If you write off part of the money as expenses, you will have to prepare documentation that will confirm all transactions ().

You can save on transfers to social funds:

• if the CEO officially takes a vacation, which is not paid;
• if the general director will be registered at 0.1 rates.

You can live off dividends (taxed at 13%) and not pay contributions because you do not receive a salary.

Responsibility of founders for non-payment

Responsibility for non-payment of taxes lies with the manager and founder, and is expressed:

• in payment of a fine, the amount of which is 100–300 thousand rubles, or the profit of the culprit for a period of 1–3 years;
• performing forced labor for up to 2 years;
• inability to hold a position or conduct a certain type of activity for 3 years;
• in arrest for up to 6 months;
• in serving a sentence in a place of deprivation of liberty for up to 2 years (Article 199 of the Criminal Code).

Is there a tax on fixed assets?

Those operations that are carried out for the purpose of selling, repairing at their own expense, or leasing fixed assets are taxable with value added tax.

Tax on fixed assets that were purchased can be deducted if the following conditions are met:

• the fixed asset was purchased to conduct business, which is subject to VAT;
• OS used;
• on the OS that was purchased, compiled .

Those fixed assets that were received free of charge, as well as income from the sale of fixed assets, are included in profit, which is taken into account when calculating income tax.

Who pays the taxes of the merged enterprise?

The company to which the enterprise has joined is the sole legal successor in accordance with the rules reflected in.

This means that the obligation to calculate and pay tax amounts is transferred to the company from the affiliated organization, even if there are arrears of payments.

It follows from this that the obligation to pay taxes is not lost even after a decision on reorganization by merger is made until the moment when the company is merged.

Fulfillment of the obligation to pay taxes is considered in. But if the company cannot pay the tax, then such obligation must be fulfilled by its legal successor.

Transactions involving the transfer of enterprise property to legal successors are not considered a sale, and therefore are not subject to VAT (,).

If a buyer of products joins the seller, then you need to rely on the procedure reflected in, which states that the amount of VAT will be deducted by the successor in those periods when the reorganization was carried out.

The expenses of the acquired enterprises will reduce profits, which is subject to income tax of the successor if they were not taken into account by the company when compiling the tax base.

Beginning individual entrepreneurs do not always know what taxes, what and how much they need to pay in order to avoid problems with the law. It will take time to understand tax laws. Our advice will help you not get lost in the jungle of laws.

One of the most popular forms of ownership is the Limited Liability Company (LLC). This popularity is explained by a number of advantages, one of which is the ability of a given legal entity to choose the type of taxation system used.

The choice of system determines the tax base, the taxes themselves, interest rates, and, as a result, the amount of tax deductions.

In the tax legislation of the Russian Federation, there are 4 taxation systems.

• Simplified system or simplified tax system;
• Traditional system or OSNO;
• Unified Agricultural Tax ();
• Single tax on imputed income or.

Simplified taxation system

This system is recommended for use by companies that are just starting their activities and cannot predict their income in advance. In order to switch to the simplified tax system, a legal entity must notify the registration authority of its desire by submitting an application during the registration process.

Firms and other organizations whose number of employees does not exceed 100 people are allowed to switch to a simplified taxation system, provided that the income from their activities is less than 20 million rubles. The taxes that are not paid under the simplified tax system include income tax, property tax, and unified social tax.

This system provides for the payment of the so-called single tax, plus insurance premiums, and other taxes and fees provided for by tax legislation.

Under the simplified system, a legal entity is given the opportunity to independently determine one of two tax bases (objects). The most practical option is to choose net income as the object of taxation.

It will be a little more difficult in the area of ​​tax calculation for those organizations that wish to pay tax on income minus expenses. The difficulty in this case is based on the fact that, according to the law, not all expenses can be deducted from the tax base. For example, this will not include the cost of restoring the manager’s personal car at the expense of the company’s income.

After determining the tax base, calculations are made of the amount of tax required to be paid to the budget. In the first case, the interest rate of tax will be 6%, in the second case – 15%. For an LLC whose expenses amount to a significant amount, it will be more profitable to pay a tax of 15%. If the expenses are insignificant, then it is better to choose the organization’s income as the base without any deductions.

Let us show with an example how the amount of tax paid to the budget is calculated at a rate of 6%.

So, over the past month, the performance indicators of the Limited Liability Company were reflected in the balance sheet in the following figures:

• revenue - 500,000 rubles;
• wages paid – 70,000 rubles;
• organization expenses (variable + fixed) – 90,000 rubles.

According to the accounting calculations made, the organization paid the following amounts of taxes to the budget:

• Personal income tax (calculated from wages, rate 13%) – 70,000 × 0.13 = 9,100 rubles
• Contribution to the pension fund (rate 14%) – 70,000 × 0.14 = 9,800 rubles
• Contribution to the SS fund (social insurance, rate 0.2%) - 70,000 × 0.002 = 140 rubles
• Single tax (rate 6%) – 500,000 × 0.06 = 30,000 rubles.
• Legal entities that have chosen a simplified taxation system are allowed to deduct from the single tax the amount of contributions to the pension fund, provided that it does not exceed ½ of the total size of the unified tax: 30,000 − 9,800 = 20,200 rubles.

Having calculated the amount of all taxes paid for the reporting month, we get: 9100+9800+140+20200 = 39,240 rubles.

The organization's profit will be the difference between the income received and all expenses, including tax contributions and fees: 500,000 − 90,000 − 39,240 − (70,000 − 9,100) = 309,860 rubles.

Already on the basis of the calculated profit, dividends can be calculated and paid to shareholders, while paying personal income tax (9%). If all profits are distributed among shareholders in the form of dividends, then the amount of personal income tax in this case will be 309,860 × 0.09 = 27,887.4 rubles.

When distributing wages and dividends, one very important point can be noted: it is more profitable to assign higher dividends than to set a high salary, since in the first case the personal income tax rate is only 9%, while for wages it is 13%. The difference will be the benefit.

Traditional system or OSNO

The traditional system is more complex in calculating the taxable base and taxes compared to the simplified system.

And accounting itself is difficult, so an accountant working with such a system must be experienced and competent. In addition, when maintaining accounting records, you cannot do without special software (1C Accounting, etc.), which significantly reduces the workload of an accountant.

The OSNO system, as a rule, is used in those enterprises that are already developed, have constant income and expenses, and a relatively large annual cash turnover.

Such enterprises must pay the following types of taxes to the budget:

• VAT – 18%;
• Income tax – 20%;
• Property tax – 2.2%;
• UST, calculated from accrued remuneration to individuals 26%.

The disadvantage of this taxation system is that it is quite difficult for legal entities that use it to do business with organizations working with a simplified system.

Unified Agricultural Tax or Unified Agricultural Tax

Unified agricultural tax is a specific taxation system that is mandatory for agricultural producers to use. The Unified Agricultural Tax is a replacement for taxes such as VAT, corporate income and property tax, and Unified Social Tax.

Single tax on imputed income or UTII

This system is subject to taxation for certain types of business activities, and not for entrepreneurs or legal entities.

The tax is calculated not on the income actually received, but on the so-called imputed income, that is, the one assumed by officials to be received by the organization. In essence, this is a state quitrent, so there are much fewer people willing to work with such a system.