Salary and Personnel / 01.06.2021

Basic decryption. General taxation system (basic). The transition to the base is carried out if

Many entrepreneurs are trying to reduce the tax burden and simplify the routine work related to reporting and declarations.

That is why most of them prefer special tax regimes and switch to a simplified taxation system. However, it is possible only if the company fits the conditions of such a scheme, which is not always realistic and not for everyone.

If the entrepreneur does not fall under the “simplified” conditions, then OSNO is set by default for him.

OSNO is a general taxation system. Such a regime implies the payment of all general taxes and the maintenance of accounting records in full.

The general system cannot be combined with a “simplified” or unified agricultural tax, but organizations can work additionally on the basis of, and individual entrepreneurs can use imputed income tax or patents.

Unlike other tax schemes, OSNO is not subject to any restrictions on income received, types of activities, property value.

In simple terms, an entrepreneur working under the OSNO must pay funds according to the full list of taxes provided for by the laws of the Tax Code of the Russian Federation. This scheme is suitable for companies that are engaged in foreign economic activity and transport goods across the border, as well as organizations where most of the clients are legal entities that pay VAT.

The advantages of the general system include the ability to make profits without restrictions and not pay taxes in case of negative income. Cons - complex taxation, requiring accounting, and the need to save documentation for a long period of time (at least 4 years).

OSNO applies to all entrepreneurs who, according to the laws of the Tax Code of the Russian Federation, cannot use other taxation schemes or have not yet decided on their tax regime.

If you are engaged in such activities that do not fall under UTII, or cannot use the simplified system (due to the large number of employees, high income, etc.), then you must necessarily work according to the general scheme.

OSNO can be applied by both organizations and individual entrepreneurs, while the main taxes paid to the state treasury differ slightly for companies and individual entrepreneurs.

All organizations operating under the OSNO must pay income tax, the amount of which is 20% of the difference between income and expenses. The list of expenses can be unlimited, the main thing is that it is justified and supported by appropriate documentation.

Additionally, companies should pay VAT (at rates from 0 to 18%), property tax (determined by local tax authorities, but not higher than 2.2%), compulsory insurance and other taxes (federal, local), if the organization has relevant objects of taxation.

The list of taxes for individual entrepreneurs includes only 3 items.

1. First of all, an entrepreneur must pay personal income tax in the amount of 13%, which is levied on income from entrepreneurial activities.

2. The second tax is VAT (with rates from 0 to 18%), the accounting mechanism of which is similar to the taxes of organizations.

3. The third is insurance premiums for compulsory insurance, calculated differentially depending on the presence (absence) of employees.

OSNO is automatically applied to all entrepreneurs who, within a month from the date of registration of the company, did not express a desire to work under special tax schemes.

If you are already working on the "simplified" or other regimes, you can switch to OSNO from the new calendar year, for which you must write a notification to the tax authorities by January 15th.

In some cases, organizations working under the simplified tax system lose their right to use the preferential treatment and are transferred to the OSNO forcibly. Such situations occur when income, book value of fixed assets or number of employees go beyond the simplified scheme.

UTII, STS, OSNO, PSN, ESKhN: for someone this is a meaningless set of letters, but for an entrepreneur it is a direct indication of what, in the end, his tax burden will be. How you can compare tax systems in order to legally reduce payments to the budget when doing business, read the article "
And for those who still have questions or those who want to get advice from a professional, we can offer free tax advice from 1C specialists:

If you want to know what is general taxation system, there is no point in flipping through the Tax Code, you will not find such a definition there. Unlike special tax regimes, each of which is assigned a chapter with a corresponding title and some one tax ( single imputed , agricultural tax or patent ), OSNO is understood as a set of taxes. A detailed comparison of tax regimes is presented.

For the majority of start-up entrepreneurs, especially individual entrepreneurs, we recommend the simplified tax system (simplified tax system).It combines two different taxation options,differing in tax base, tax rate and tax calculation procedure:

You can switch to the USN immediately when registering a business, in our service you can prepare a notification of the transition to the USN absolutely free of charge (relevant for 2019):

Features of OSNO

The general taxation system is also called the main taxation system, and the abbreviation of this name may look like OCH, And How OSNO... We prefer the latter option.

OSNO organizations pay the following taxes:

corporate income tax at the rate of 20%, with the exception of a few privileged categories of taxpayers;
VAT at the rate of 0%, 10%, 20%;
corporate property tax at a rate of up to 2.2%.

Individual entrepreneurs on OSNO pay:

personal income tax at the rate of 13% (if the entrepreneur was a resident of the Russian Federation in the reporting year);
VAT at the rate of 0%, 10%, 20%;
personal property tax at a rate of up to 2%.

You can find yourself on OSNO for the following reasons:

The taxpayer initially does not meet the requirements and restrictions provided for the preferential tax regime, or subsequently ceased to meet them;
A businessman needs to be a VAT payer;
The taxpayer falls into the category of income tax recipients (for example, a medical or educational institution);
Just out of ignorance that there are other taxation systems: STS, UTII, ESHN and PSN (only for individual entrepreneurs);
Some other good reasons, because if you decide to take up activities for profit, then it is difficult to assume that you deliberately chose the regime with the highest tax burden.

How to switch to OSNO

There is no need to inform about the transition to OSNO, because this regime operates in the Russian Federation as the main one without restrictions on the type of activity, and it is applied by default. If you have not announced the transition to a special tax regime in the proper manner, then you will work on the general taxation system.

In addition, you will find yourself on OSNO if you no longer meet the requirements of special preferential tax regimes. For example, if an entrepreneur working on a patent has not paid its cost within the established time frame, then all income received from patent activities and recorded in a special Book will be taxed based on the requirements of OSNO.

The general taxation system is not subject to any restrictions on the types of activities, income received, the number of employees, the value of property, etc. Almost all large enterprises work just for OSNO, and as VAT payers, they also prefer to work with those who pay this tax.

The general taxation system cannot be combined with the STS and Unified Agricultural Taxation. Organizations can combine OSNO with UTII, and individual entrepreneurs have the right to work simultaneously in three modes at once: OSNO, PSN and UTII (provided that the types of activities for each mode are different).

Brief description of taxes paid on OSNO

Undoubtedly, keeping records and submitting reports on a common system without is very problematic. Within the framework of one article, it is impossible to give a complete picture of this tax system or to give examples of tax calculation, as we did in the articles on special tax regimes. Each of the taxes listed above deserves a separate consideration, especially VAT, but here we will only give a general understanding of tax rates, reporting, payment and tax incentives for each tax.

Corporate income tax

The object of taxation here is profit, that is, the difference between the income received by the organization on the OSNO and the expenses incurred. Income accounted for for income tax includes income from sales and non-operating income. A lot of disputes between businessmen and tax authorities are caused by the confirmation of expenses that reduce the tax base. The more expenses it is possible to confirm, the less tax payable will be, therefore, it is natural that the tax authorities assess the justification of expenses very meticulously. The Tax Code imposes two requirements on the expenses declared by the taxpayer: economic feasibility and documentary evidence.

Economically justified costs are understood to be those costs that were incurred to make a profit. Can the costs be considered reasonable if the profit was not received in the end? This issue has repeatedly become the subject of litigation, moreover, at the highest levels. Quite often, the courts side with the taxpayer, defending the principle of freedom of entrepreneurial activity and granting the taxpayer the right to evaluate the efficiency of the business. And yet, one must be prepared for the fact that any expenses that the organization on OSNO assessed as reasonable may be challenged by the tax inspectorate.

The situation is also not easy with the issue of documentary confirmation of expenses when calculating income tax. Documents called vouchers include the so-called primary documents (cash warrant, act, invoice, certificate, etc.), as well as invoices and contracts. Any inaccuracies or errors in filling out (drawing up) such documents may result in the tax inspectorate considering the expenses not documented.

The income tax rate is generally 20%. A preferential zero rate is provided for organizations in the field of education and medicine. In addition, the tax rate varies from 0% to 30% when taxation of dividends received by an organization from participation in other organizations. All variants of the tax rate for income tax are given in Art. 284 of the Tax Code of the Russian Federation.

Personal income tax

This tax is paid by individual entrepreneurs working for OSNO. Personal income tax can also be called a tax that is difficult to understand, because it is paid not only on income received from entrepreneurial activity, but also on the income of ordinary individuals. Tax rates for personal income tax vary from 9% to 35% and each tax rate has its own procedure for determining the tax base.

If we talk about the tax on income from entrepreneurial activities of an individual, then in essence it is similar to the tax on corporate profits, but its rate is lower: not 20%, but only 13%. Individual entrepreneurs on OSNO have the right to professional deductions, that is, to reduce the amount of income received from entrepreneurial activity by justified and confirmed expenses. If there are no supporting documents, then the amount of income can be reduced only by 20%.

Speaking about this tax, it is also worth mentioning the concept of a tax resident of the Russian Federation, since the personal income tax rate depends on this status. In order for an individual to be recognized as a tax resident in the reporting year, he must actually stay in Russia for at least 183 calendar days within 12 consecutive months. Non-residents' income is taxed at a rate of 30%.

Property tax

Distinguish between property tax of organizations and property tax of individuals, which include individual entrepreneurs. There is not much difference between the two taxes.

The object of taxation for organizations is movable and immovable property, which is recorded on the balance sheet as fixed assets. At the same time, items of fixed assets included in the first or second depreciation group in accordance with the Classification of fixed assets are not taxed since January 1, 2013. The tax base is the average annual value of the property, and the maximum tax rate is 2.2%.

The object of taxation for property tax of individuals is only real estate. If an individual entrepreneur on OSNO uses real estate belonging to him in his entrepreneurial activity, then he will pay property tax on a general basis, like an ordinary individual. Individual entrepreneurs on special tax regimes (,) have the right to receive exemption from the payment of this tax, in relation to the property that they use for business purposes, there is no such benefit for the general system. The tax rate does not exceed 2% of the inventory value of the property

Value added tax for individual entrepreneurs and organizations on OSNO

And finally, the most difficult tax to understand, report, pay and return is. This tax is indirect, and as a result, its burden is borne by the final consumers of goods and services. VAT is charged for:

sales of goods, works or services on the territory of the Russian Federation;
gratuitous transfer of goods, works or services on the territory of the Russian Federation;
transfer of property rights on the territory of the Russian Federation;
performance of construction and installation works for own consumption;
transfer of goods, works or services for their own needs;
import of goods.

The tax base for VAT is the cost of goods, works and services sold. The total tax amount can be reduced by the amount of tax deductions, i.e. VAT charged by suppliers or paid at customs upon import. Tax rates for VAT can be 0%, 10%, 20%, in addition, there are also estimated rates in the form of 10/110 or 20/120.

According to Art. 145 of the Tax Code of the Russian Federation, organizations and individual entrepreneurs can be exempted from the duties of a VAT payer if for the three previous months the amount of proceeds from the sale of goods (works, services) did not exceed two million rubles in aggregate.

Reporting and tax payments of organizations on OSNO

For organizations on a common taxation system, it looks like this:

Corporate income tax is paid only by legal entities on OSNO. The procedure for submitting declarations and paying income tax is rather complicated and depends on the chosen method of calculating advance payments. For organizations with income less than 15 million rubles per quarter, the following reporting periods are established: first quarter, six months and nine months. In this case, profit declarations must be submitted no later than April 28, July, October, respectively, and at the end of the year - no later than March 28. If the organization chooses the accrual of advance payments based on the actual profit, then the declarations are submitted every month, no later than the 28th day of the month following the reporting one. The advance tax payments themselves in both cases must be made monthly, also before the 28th, but the accounting procedure will be different. With quarterly reporting, advance payments are calculated based on the data for the previous quarter, and then, if necessary, recalculate. In the second case, advance payments are made based on the profit actually received in the reporting month.
Corporate property tax on OSNO. The reporting periods for this tax are the first quarter, six months, and nine months of the calendar year. Declarations must be submitted no later than the 30th day of the month following the reporting quarter, that is, inclusive until April 30, July, October and no later than January 30 at the end of the year. At the same time, local laws have the right not to establish reporting periods, that is, the declaration in these cases is submitted once a year - no later than January 30. As for the payment of property tax - if quarterly reporting periods are established in the region, then the obligation to make advance payments for property tax arises every quarter. The timing of advance payments is set by the regions, for example, in Moscow it is no later than 30 days after the end of the reporting period, and in the Krasnodar Territory only 5 days are given for this. If the reporting periods are not established by local laws, then the tax is paid once a year.

Reporting and tax payments to individual entrepreneurs on OSNO

An individual entrepreneur working for OSNO must report and pay taxes in the following order:

A VAT tax return is submitted every quarter, no later than the 25th day of the month following the reporting quarter, i.e. until April 25, July 25, October 25 and until January 25 inclusive. The procedure for paying VAT is different from other taxes. The amount of tax calculated for the reporting quarter must be divided into three equal shares, each of which must be paid no later than the 25th of each of the three months of the next quarter. For example, according to the results of the second quarter, the amount of VAT payable was 45 thousand rubles. We divide the tax amount into three equal parts of 15 thousand rubles each, and pay in the following terms: no later than July 25, August, September, respectively.
Personal income tax. The declaration for the year is submitted by the entrepreneur in the form of 3-NDFL no later than April 30 for the previous year. In addition, it is necessary to submit a declaration of estimated income in the form of 4-NDFL for those individual entrepreneurs whose income received during the year differs from the income of the previous year by more than 50%. Advance payments for personal income tax are transferred in the following terms: the first advance payment not later than July 15, the second - not later than October 15, the third - not later than January 15. At the end of the year, personal income tax, taking into account advance payments, must be paid by July 15 inclusive.
Individual property tax is charged on the inventory value of real estate owned by an individual. Property tax declarations for individuals are not provided, and tax notifications are sent to property owners by the Federal Tax Service. The deadline for payment of such tax is no later than November 1 of the year following the reporting year.

We draw the attention of all LLCs to OSNO - organizations can pay taxes only by bank transfer. This requirement is put forward by Art. 45 of the Tax Code of the Russian Federation, according to which the obligation of the organization to pay the tax is considered fulfilled only after the payment order is submitted to the bank. The Ministry of Finance prohibits paying taxes to LLCs in cash. We recommend you on favorable terms.

To avoid annoying financial losses, you must first of all competently organize accounting. Submitting the correct reporting to OSNO is not an easy task, therefore, so that you can try the accounting outsourcing option without any material risks and decide whether it is right for you, we, together with 1C, are ready to provide our users with a month of free accounting services:

We hope that we managed to bring a little clarity to the concept of OSNO and show how complex taxation can be on a common system. If the scale and type of activity of your new business meets the requirements of special tax regimes ( USN, UTII, PSN and ESKhN ), we advise you to start working with them.

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

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

In this taxation system, there are no restrictions on the types of activities, the number of employees, and the income received. As for the combination of tax regimes, organizations have the right to combine OSNO only with UTII, and individual entrepreneurs - with UTII and the Patent taxation system.

When is it beneficial to use OSNO?

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

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

2) With the regular import of goods into the customs territory of the Russian Federation (import of goods), you must pay VAT, which, if you are on OSNO, can be returned back to you as a deduction.

What taxes to pay on OSNO?

For organizations (LLC, JSC):

Corporate income tax - basic rate 20%
But there are also, in addition to the main, and special rates for profit: from 0% to 30%.
VAT at rates of 0%, 10%, 18%.
Corporate property tax at a rate of up to 2.2%.

Personal income tax 13% (provided that the individual entrepreneur was a resident of the Russian Federation in the reporting year).
VAT at rates of 0%, 10%, 18%.
Individual property tax at a rate of up to 2%.

If you do not want to understand in complex tax calculations, in preparing reports and spending time on going to the tax office, you can use this, which automatically makes all calculations and sends payments and reports to the Federal Tax Service on the Internet on time.

Transition to OSNO

When registering an organization / individual entrepreneur or when leaving other taxation systems, you automatically enter this regime, therefore, you do not need to notify the tax authority about the transition to OSNO.

So, you can find yourself on OSNO:

1) If you do not inform the tax office of the application for a special tax regime (STS, UTII, ESKhN, patent) within the established time frame.

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

Corporate income tax

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

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

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

However, some income is not taken into account in taxation (for more details, article 251 of the Tax Code of the Russian Federation).

Costs are justified and documented costs. That is, the more expenses, the less tax payable in the end, so you should keep in mind that the tax inspectorate will pay special attention to the validity of your expenses and their documentary confirmation in primary documents (invoices, contracts, cash settlement services, invoices, etc. )

Costs are defined as:

Production and distribution costs. For example, material costs, labor costs for employees, etc. (Article 318 of the Tax Code of the Russian Federation)
Non-operating expenses. These include interest on debt obligations, maintenance costs of property transferred under a lease agreement, etc. (Article 265 of the Tax Code of the Russian Federation).
A certain list of expenses for taxation is not taken into account (Article 270 of the Tax Code of the Russian Federation).

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

Individual income tax for individual entrepreneurs

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

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

The individual entrepreneur has the right to reduce income for professional deductions. Moreover, these deductions (expenses) must be justified and documented.

Personal income tax = (income - deductions) * 13%
13% - tax rate, provided that the individual entrepreneur was a resident of the Russian Federation in the reporting year.
And in order to be recognized as such, an individual must actually be on the territory of the Russian Federation for at least 183 calendar days within 12 consecutive months.
The personal income tax rate for non-residents of the Russian Federation is 30%.

VAT on OSNO

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

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

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

Tax deduction should be understood as VAT:

Provided to you by suppliers when you purchase goods and services from them.
Remember that when working with counterparties (suppliers) who are on the simplified tax system, UTII and other tax regimes, you will not be able to deduct the VAT paid by them.
Paid at customs when importing goods into the territory of the Russian Federation.

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

Goods (services, works) must be accepted for accounting (put on the balance sheet / capitalized). To confirm this, you need to have the relevant primary documents.
There must be an invoice.

How to calculate VAT

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

1) Allocate VAT from all income using the formula

VAT accrued = (all income) * 18/118

2) Calculate deductions in the same way (VAT credited)

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

3) Finally, VAT payable = VAT payable - VAT payable ("deductions")

Let's look at a simple example.
1) A certain individual entrepreneur sold jeans for the amount of 1,000 rubles.
He owes the tax on this transaction to the state 152.54 rubles. (1,000 rubles * 18/118).
2) But a certain individual entrepreneur bought these jeans for 600 rubles.
This means that he paid the VAT = 91.52 rubles to the supplier for this purchase. (600 rubles * 18/118)
3) Total VAT payable = 152.54 rubles. - 91, 52 rubles. = 61, 02 rub.

Reporting and payment of VAT

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

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

Since 2014, it is submitted only in electronic form.

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

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

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

3) In addition, individual entrepreneurs on OSNO also maintain a book of income and expenses (KUDiR). Organizations do not conduct KUDiR.

VAT PAYMENT from 2015 produced on a quarterly basis in equal shares no later than the 25th of each

From 3 months of the next quarter.

For example, for the 3rd quarter of 2018, you need to pay VAT in the amount of RUB 300.
We divide this amount into 3 equal parts of 100 rubles. and pay on time:

Property tax at OSNO

For organizations:

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

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

Reporting and payment of taxes of organizations on OSNO

VAT

Corporate income tax. Reporting:

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

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

Based on the results of the 1st quarter, six months, 9 months + monthly advance payments within each quarter. Monthly advance payments must be paid no later than the 28th of the month following the expired month. Quarterly payments - no later than the 28th day of the month following the reporting quarter.
The need to pay monthly payments in each quarter depends on the amount of income that the organization receives. The fact is that according to the results of each reporting quarter, the average amount of income for the previous 4 consecutive quarters is calculated. And if the income for the specified period of time is less than 10 million rubles for each quarter, then the organization is exempted from paying advance payments every month (there is no need to notify the tax authority about this).
Based on the results of the 1st quarter, six months, 9 months WITHOUT payment of monthly advance payments no later than the 28th day of the month following the reporting quarter. This method applies to organizations with revenues for the last 4 quarters on average less than 10 million rubles. for each quarter; budgetary, autonomous institutions, non-profit organizations that do not have income from sales, etc. (clause 3 of article 286 of the Tax Code of the Russian Federation).
According to the results of each month, according to the profit actually received in it, no later than the 28th day of the next month. The transition to this method of tax payment is possible only from the beginning of the new year, therefore, it is necessary to notify the tax authority about this no later than December 31 of the year preceding the new tax period.

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

PROPERTY TAXORGANIZATIONS. REPORTING:

At the end of each reporting period (1 quarter, half a year, 9 months), no later than the 30th day of the month following the reporting period, organizations must submit a declaration to the tax office at their location, at the location of each of their separate subdivisions with their own separate balance sheet, at the location of each real estate object (in respect of which there is a separate procedure for calculating and paying tax).
At the end of the year, the declaration is submitted no later than March 30 of the year following the expired tax period.

PAYMENTS ON PROPERTY TAX OF ORGANIZATIONS:

The procedures and terms for payment of advance payments and tax are established by the laws of the constituent entities of the Russian Federation. That is, if the payment of payments is established in the regions at the end of each quarter, then we pay in this way. And if such a procedure is not established, then we pay tax once a year. As for the specific deadlines for paying the tax, this also remains at the discretion of the Subjects of the Russian Federation.

Reporting and payment of taxes by individual entrepreneurs on OSNO

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

Personal income tax. Tax reporting:

4-NDFL is filed from the date of receipt of the first income within 5 days after the end of the month in which this income was received. This applies not only to entrepreneurs who started their activities, reopened, but also those who had no activity and had no income, and then started working again.
It is also filed in case of an increase or decrease in annual income by more than 50%, in contrast to the previous year.

ADVANCE PAYMENTS ON PIT paid on the basis of tax notifications:

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

PROPERTY TAX paid no later than November 15 of the year following the reporting year, based on tax notifications that are sent annually by the Federal Tax Service.

No property tax returns are required.

For small business owners, tax laws offer several taxation systems to choose from. For novice entrepreneurs, the features of specialized regimes (single, simplified tax, patenting) are attractive, which are focused on maintaining business formations.

The general taxation system is a set of standards and rules that regulate the provision of tax reports and accounting for LLCs and individual entrepreneurs who do not use special tax regimes.

This system is often referred to as the general tax regime.

What is OSNO and who uses it

In the general taxation system, companies maintain full accounting records and pay general taxes (,). If the entrepreneur does not engage in taxable activities and does not use, then he must definitely use the DOS.

Small business owners pay VAT, personal income tax and UST on their profits, including tax on payments made to employees and persons working for. Compulsory social insurance contributions against industrial accidents, registration and license fees, customs duties and other fees and charges are also paid.

OSNO is suitable for limited liability companies and individuals registered as individual entrepreneurs who do not use special regimes, as well as in the case of:

planned foreign economic activity. You will definitely have to pay VAT at customs;
if the main customers are legal entities that pay VAT (for accounting and VAT refunds).

Regardless of income, the individual entrepreneur must pay. If the amount of the entrepreneur's annual income does not exceed 300 thousand rubles, then the amount of the fixed fee is 24 911 rubles. With a higher profit, an additional 1% of the amount exceeding 300 thousand rubles is paid.

For more information about this system, as well as what you need to pay to the company, you can watch the video:

Advantages and disadvantages

The advantages of this taxation system include:

no restrictions on the types of activities;
no restrictions on the amount of the company's revenue;
profitable partnership for VAT payer companies;
no restrictions on the size of working areas;
no restrictions on the amount of property on the balance sheet of the company;
no restrictions on the number of employees hired;
upon incurring losses, the company does not have to pay income taxes.

The disadvantages are:

high amounts of paid taxes;
compulsory accounting;
high attention and control by law enforcement and tax structures;
storage and provision of primary documents for 4 years.

Accounting in OSNO provides for high requirements for the professionalism of specialists.

Comparison with STS

Compared to the simplified one, the general system differs more complex accounting and tax burden... The simplified tax system is suitable for legal entities and individual entrepreneurs who comply with the requirements of Article 346.12 of the Tax Code (Tax Code of the Russian Federation).

"Simplified" should not be used if the company supplies large quantities of products to legal entities using the general taxation system. You should focus on the corporate market when choosing OCH. For partners using OCH, it will be more profitable if VAT is included in the cost of products. The tax can be deducted from their income. If the product is sold without VAT, then the consumer will not have a deduction.

Another nuance of the simplified system is the cash method of accounting for expenses and income, which is mandatory for all entrepreneurs and companies that have switched to the simplified tax system.

The main disadvantage of "simplified" for online stores is the need to include advance payments (prepayments) from consumers in the tax base. With the cash method, payments received for future deliveries of products (or services) are recognized in income at the time they are received.

Reporting, taxes and deadlines

Every quarter the following accounting documents are submitted to the tax structures of the company:

reporting on losses and profits in the 2nd form;
reporting on the movement of finance in the 4th form;
reporting on changes in capital in the 3rd form.

Yearly the company submits the following documents:

application to the balance sheet in the 5th form;
reporting on the targeted use of the acquired funds in the 6th form;
the average number of employees.

An explanatory note can be provided if required.

Payment and reports on federal taxes:

documentation and payment of value added tax are submitted every quarter;
every year, documentation is drawn up and a monthly payment of personal income taxes (personal income tax) is made;
quarterly documentation and payment of income taxes (if the amount of monthly revenue exceeds 1 million rubles or quarterly - 3 million rubles);
in the manufacture of alcohol-containing products, petrochemical components and distillation gasoline - monthly documentation and payment of excise taxes;
one-time and constant payments upon receipt of a permit, monthly documentation and payment of fees for the use of objects of water resources and wildlife (for fishing, hunting and other farms);
monthly documentation and payment of tax on the extraction of minerals;
quarterly documentation and payment of water tax (for water companies).

Payment and reporting regional taxes:

quarterly documentation and payment of property tax;
quarterly documentation and payment of transport tax (if the company has movable property on its balance sheet);
monthly reporting and payment of taxes for the gambling business (with a license).

Local taxes also include, according to which the company carries out quarterly reporting and payment.

The enterprise submits a quarterly calculation of contributions to the pension fund (RSV-1, with quarterly payment), as well as a report on individual information twice a year.

The company submits the calculation of insurance premiums (4a and 4-FSS) to the social insurance fund on a quarterly basis with a monthly payment.

How to switch to OSNO?

A taxpayer using the simplified taxation system can switch to another regime from the beginning of the calendar period. For this, a notification is provided to the inspectorate. until January 15, with the alleged waiver of the simplified taxation system.

An enterprise may find itself on the common system if it does not meet the requirements of preferential tax regimes (or if taxes were not paid on time).

The general taxation system is not subject to restrictions on activities, income received, property value, number of employees, etc.

OSN cannot be combined with Unified Agricultural Tax and STS. However, companies can combine OSNO and UTII... Individual entrepreneurs can work with three modes at once: UTII, PSN and OSNO(if the types of activity are different for each mode).

The transition to a common system can be initiated by an entrepreneur (if activities are limited to special regimes) or tax control authorities (if actual activities do not correspond to indicators of staying on a simplified system).

To change the type of taxation, you need to submit the following documents to the tax structure at the place of registration:

notification of the transition from the simplified tax system;
payer's certificate, in accordance with which the economic activity was carried out;
the payer's reporting on the simplified tax for the reporting period;
tax receipt.

Entrepreneurs are switching to a common system from the beginning of the year after the reporting year. During the transition to DSS from special modes, operations are carried out to transfer tax and accounting reports to traditional documents. This is characterized by the registration of a VAT payer, depreciation charges and the determination of the price of fixed assets, transitional trade transactions, etc.

What is OSN (OSNO)?

(OSN) is a set of rules and regulations governing accounting and tax reporting by organizations and individual entrepreneurs that do not apply special tax regimes. Quite often, this taxation system is called "which is also called the general tax regime" or OSNO.

If, when registering an organization or registering as an individual entrepreneur, you did not submit applications for the transition to special tax regimes, then, as they say, "by default" it is necessary to apply the general tax regime.

Applying OSNO, taxpayers - organizations and individual entrepreneurs must necessarily maintain accounting and tax accounting and submit to the tax authority at the location of the organization accounting and tax reporting.

Where to submit tax and accounting reports:

What taxes must be paid under the general taxation system

When applying the general taxation regime, it is necessary to calculate and pay the main taxes:

value added tax(which is abbreviated as - VAT);

corporate property tax;

corporate income tax(except for individual entrepreneurs);

According to these articles of the Tax Code of the Russian Federation, all taxes are divided into (which are transferred to the federal budget), (which are transferred to the regional budget) and (which are transferred to the local budget.

TO federal taxes and duties, Article 13 of the Tax Code of the Russian Federation includes:

corporate income tax;

mineral extraction tax;

water tax;

fees for the use of objects of the animal world and for the use of objects of aquatic biological resources;

regional

corporate property tax;

gambling business tax;

local

For the same taxes and fees, it is necessary to provide tax reports.

When choosing an OCH, it is necessary to pay taxes and contributions to extra-budgetary funds at the following rates:

VAT - 0%(a preferential rate that applies only in cases specified in the Tax Code - mainly when exporting goods),
10% (a preferential rate that applies to the sale of special types of goods: some medicines, children's goods, food products, printed publications),
18% (the main rate, which is valid in most cases);

income tax - 20%;

property tax - 2.2%;

insurance fee from the labor fund in Social Insurance Fund (FSS) - 2.9%;

insurance fee from the labor fund to the Federal Compulsory Health Insurance Fund ( FFOMS) - 3.1%;

insurance fee from the labor fund to the territorial compulsory health insurance funds ( TFOMS) - 2% (not paid since 2012);

local taxes(land, transport and others)

Note! If you have not decided on the possibility of applying any of the special tax regimes (with the exception of UTII), then "by default" you must tax your business in accordance with the general regime.

Switching to OCH

A taxpayer applying the simplified tax system has the right to switch to a different tax regime from the beginning of the calendar year. To do this, it is necessary to submit a notification to the inspectorate and do this no later than January 15 of the year in which the USN is supposed to be abandoned (clause 6 of article 346.13 of the Tax Code of the Russian Federation). Is it legal to apply the general taxation regime if the notification was submitted out of time or was not submitted to the inspectorate at all?

The Federal Tax Service of Russia in its Letter dated 10.10.2012 No. ED-4-3 / [email protected] clarified that a taxpayer who did not notify the inspectorate about the refusal of the simplified tax system within the prescribed period is not entitled to apply the general (or any other) taxation regime until the end of the tax period. This conclusion is justified by the need for strict compliance with the requirements of paragraph 6 of Art. 346.13 of the Tax Code, despite the notification nature of the procedure provided for by the Tax Code. A similar point of view has already been expressed by the Federal Tax Service of Russia in the Letter dated 07.19.2011 N ED-4-3 / 11587 and the Federal Tax Service of Russia in Moscow in the Letter dated 08.11.2011 N 16-15 / [email protected]... There are examples of court decisions that correspond to this position. See P! termination of the Second Arbitration Court of Appeal of 11.01.2012 N A82-4483 / 2011, FAS of the West Siberian District of 14.10.2009 N A03-3115 / 2009, FAS of the Ural District of 06.03.2009 N A71-4559 / 2008A31.

However, it should be noted that another approach is possible to answer the question posed. It was formed in judicial practice. Since the refusal from the simplified tax system is of a notification nature and the inspection of any decision based on the results of consideration of the submitted application is not provided for by tax legislation, violation of the refusal procedure does not affect the legality of the application of the general tax regime. At the same time, it is important that from the beginning of the calendar year, tax accounting is actually carried out in accordance with the general taxation regime (see Resolutions of the Federal Antimonopoly Service of the Ural District of 09.10.2012 N A07-21078 / 2011, of 09.08.2012 N A07-21035 / 2011 (By the definition of the YAC RF of 20.09.2012 N VAS-11966/12 refused to transfer this case to the Presidium of the Supreme Arbitration Court of the Russian Federation), dated 20.11.2006 N A76-51479 / 05, FAS of the Central District of 22.09.2010 N A48-673 / 2010).

The second of the considered points of view allows the use of a general taxation regime, despite the violation of the procedure for refusing the simplified taxation system. However, in this case, disputes with regulatory authorities are inevitable, and the taxpayer may have to defend his rights in court.

The article was written and posted on May 1, 2011. Supplemented - 12/18/2011, 11/15/2012, 01/20/2014, 11/21/2014.

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