The taxes paid by LLC are determined by the applicable taxation system - STS, OSNO, UTII or ESX. There are also taxes common to all, such as dividend tax, salary taxes, etc.
LLC taxes on the simplified tax system
USN ("simplified") - the most beneficial mode for LLC. In this case, income taxes, VAT, property tax are replaced by a single tax. Its rate depends on the form of taxation - it can be 6% of the received income (revenue) or 15% of the difference between income and expenses. In some regions, preferential rates are established for the simplified tax system, income and expenses for certain types of activities - from 5%. The advantage of the USN-6% is the possibility of reducing the tax on contributions for employees.
Organizations do not pay income tax on the simplified tax system, with the exception if the company has income from securities.
The transition to the simplified tax system is carried out on the basis of the taxpayer's application, otherwise, by default, all LLCs are transferred to the OSNO.
The organization must transfer advance payments for the single tax on a quarterly basis by the 25th. The annual tax is payable by April 30th, and the tax return must be submitted by March 31st.
LLC taxes on OSNO
Organizations on OSNO are obliged to maintain accounting in full, as well as pay all taxes adopted in the Russian Federation
(VAT, taxes on profits and on property of organizations).
Income tax is paid quarterly until the 28th. The base tax rate is 20%; reduced rates may be established in the regions. It is calculated as the difference between income and expenses. Amounts excluding VAT are taken into account as income. The list of expenses is not limited (as is the case with the simplified tax system), but they must be justified and documented.
Regardless of the tax regime, LLCs pay state duties, excise taxes, mineral extraction tax, transport, land, water tax, customs duties, and also transfer 9% tax on dividends, salary taxes to the FSS and the Pension Fund of the Russian Federation.
On a quarterly basis, by the 20th of the day, LLC must pay VAT at the rates of 18%, 10%, 0%. In a simplified form, VAT is calculated as follows: the amount of income divided by 118 and multiplied by 18 is VAT "to be charged". Set-off VAT is calculated based on invoices received from suppliers. Amount of VAT payable = "amount to be charged" minus "amount to be offset". If the turnover of an LLC for a quarter was less than 2 million rubles, then they have the right not to charge VAT.
Finally, LLC on OSNO pays property tax - quarterly, until the 30th. The rate varies depending on the region and is no more than 2.2%.
LLC taxes on UTII
UTII can be used for certain areas of activity specified in the Tax Code. Since 2013, its use is voluntary. The advantage of UTII is simplified reporting. UTII can be combined with OSNO and STS.
Tax on UTII (15%) is calculated when taking into account not real, but imputed income. Its size is determined by law and depends on the type of activity. When calculating UTII, correction coefficients are also used: k1 - set by the government and K2 - set by regional authorities.
Registration on UTII is carried out upon application.
The FTS website www.nalog.ru can tell you what taxes must be paid in specific cases.
