For organizations, individual entrepreneurs, there are three systems of taxation: general, simplified and single tax on imputed income. A businessman needs to choose a method of paying taxes within 10 days from the date of registration of the company. Tax legislation provides for a number of features of choosing a system, which will be discussed below.
It is necessary
- - tax law;
- - information on the number of personnel;
- - constituent documents of the company / documents of an individual entrepreneur;
- - accounting statements for the previous year.
Instructions
Step 1
In order to pay taxes under the simplified system, the number of employees in your organization for the reporting period should not exceed one hundred people. In addition, if the value of fixed assets, intangible assets of your company is more than one hundred million rubles, then you are not entitled to use such a system.
Step 2
In order to switch to the payment of taxes under the simplified system, write a corresponding statement to the tax office. The choice of the system does not depend on the type of organizational and legal form. When you apply, you need to provide information about your income. Accordingly, if you paid taxes under the general system, your sales income for the previous nine months should not exceed eleven million rubles.
Step 3
Please provide information on the average number of employees with the application. If the number of employees is less than a hundred people, you have the right to switch to a simplified taxation system. When, on the contrary, you will accordingly be denied this.
Step 4
Study chapter 26 of the Tax Code of the Russian Federation, which contains a list of companies that are not entitled to pay taxes under the simplified system. Please note that insurance premiums for this system must be transferred. An enterprise using it must fulfill the obligations of a tax agent. Moreover, the single tax is calculated by subtracting the amount of expenses from the amount of income and multiplying the result by 15%.
Step 5
There is a taxation system that has been introduced by the state since 2001. Individual entrepreneurs and organizations can pay a single tax on imputed income. It is levied on a specific type of activity. The temporary tax is fixed. Its amount is set by local authorities. For each type of activity, the amount of imputed income is a certain amount.
Step 6
All legal entities that are not payers under the simplified system or tax on imputed income are required to transfer funds to the state budget. Their amount is calculated according to income tax, value added tax, sales tax, property tax, UST, personal income tax. Please note that you have the right to switch to another taxation system only from the beginning of the calendar year.
