When creating a company, a taxation system is chosen. When a company decides to pay taxes under a simplified system, it is necessary to select the object of taxation. Moreover, it is recommended to approach this moment competently, thoughtfully. Since the tax rate varies depending on the object.
It is necessary
- - company documents;
- - application form for the transition to the simplified tax system;
- - Tax Code of the Russian Federation;
- - financial statements;
- information about the average number of the firm.
Instructions
Step 1
When registering with the tax office, draw up an application together with the documentation that is submitted during the registration of the company. In it, write in your request to apply the simplified taxation system. In the document, you should select the object of taxation. If your company foresees insignificant expenses, that is, the company is engaged in the provision of advertising and other non-production services, select income as an object of taxation. In this case, the tax rate will be six percent.
Step 2
If your organization produces goods, it takes a lot of money, select income minus expenses as the object of taxation. In this situation, it will be more expedient, since the tax base will be reduced by a large amount of costs. In this case, the tax rate will be fifteen percent.
Step 3
Please note that the tax code contains the following clauses. If your company operates under a simple partnership agreement, an agreement on trust management of the property of companies (as a rule, this applies to individual entrepreneurs who jointly carry out activities, distribute profits in proportion to the invested share).
Step 4
When your organization belongs to the list of companies that are specified in paragraph 3 of Art. 346.12 of the Tax Code of the Russian Federation, you are not entitled to pay taxes under the simplified system. Please note that the tax office can automatically transfer you to the general system. In addition, the number of the enterprise should not exceed one hundred people, and the share of other legal entities in the capital of the organization cannot be higher than 25%. Firms with the cost of fixed assets of more than one hundred million rubles are not entitled to apply the simplified tax system.
Step 5
Approach the choice of the object of taxation thoughtfully, since you can change it only after three years have passed since the transition to the simplified system.
