The taxes that an LLC must pay in 2014 directly depend on the taxation system applied - STS, OSNO, UTII or ESX.
Instructions
Step 1
The simplified tax system today is the most favorable tax regime for an LLC, since the company in this case is exempt from paying a number of taxes - income tax, VAT, property tax. All of them are replaced by a single tax.
In order to apply the "simplified taxation" in 2014, the company had to submit an application for the transition to the simplified taxation system by the end of 2013, or at the same time, when registering a new LLC.
Step 2
You can independently choose the most optimal taxation system for yourself:
- STS-6% - in this case you will pay 6% of the received income (proceeds). The tax can be reduced by the amount of insurance premiums for employees;
- STS-15% (for certain types of activities in the regions, their own tax rate is set at least 5%) - in this case, the tax is paid from the difference between the income received and the expenses. Expenses must be documented, and their list is strictly stipulated in the Tax Code.
Step 3
On a quarterly basis, the organization must transfer advance payments for the single tax:
- until April 25 for the 1st quarter;
- until July 25 for the 2nd quarter;
- until October 25 - for the 3rd quarter.
Until April 30, 2015, you must pay the annual tax of the simplified tax system, by March 31, submit the tax declaration.
Step 4
In addition to advance payments, the LLC must pay monthly salary taxes - transfer personal income tax, as well as make contributions to the Pension Fund of the Russian Federation and the Social Insurance Fund. For some categories of "simplified persons" there are tax incentives for contributions to funds. The LLC must have at least 1 employee - the general director, with his salary, all payments provided for by law are also made.
Step 5
Also, LLC transfers a 9% tax to the budget when paying dividends.
