Everyone pays taxes. But for each enterprise, depending on the form of ownership, the state puts forward its own requirements for the submission of reports. Let's figure out which reports should be submitted to an LLC.
Instructions
Step 1
Newcomers who have just recently opened their own LLC are always interested in the question: what reports are submitted by the LLC. The taxation system can be general and simplified.
Under the general taxation system, the organization maintains full accounting and tax records, submits tax returns and financial statements, reports to the Social Insurance Fund and the Pension Fund.
Step 2
Under the General Taxation System (OSNO)
The quarterly reporting of such organizations consists of the following documents:
1. VAT declarations
2. Income tax declarations
3. And if there is any property, a property tax declaration, balance sheet, loss and income statement are submitted.
The organization also reports if there are any other objects of taxation: land tax, taxes on the extraction of minerals, etc.
In case of annual reporting, the following are submitted: property tax declaration. The annual report of an LLC on financial statements consists of the following documents: a statement of the LLC's profits and losses, a statement of changes in capital, and cash flow, and if there were targeted financing in the year, it is necessary to add a statement of the targeted use of funds.
Income tax certificates for individuals, which were withheld throughout the year and were transferred from payments to employees of the organization, are submitted to the tax office. Also, the organization is required to report on the average number of employees.
Step 3
Simplified taxation system
Under a system where taxation is simplified, the organization pays tax on the simplified tax system (simplified taxation system) instead of tax on income, property and VAT.
Individual entrepreneurs (individual entrepreneurs) pay tax from the simplified taxation system, but do not pay income tax from individuals.
Organizations with ONS do not submit quarterly reports to the tax office. An advance payment for the tax of the simplified taxation system is paid and calculated. If the company has employees, then individual entrepreneurs submit a payroll for contributions (if the entrepreneur is registered with the Pension and Insurance Funds).
An individual entrepreneur reports once a year, and if there are employees, then once a quarter, as an employer.
The organization submits annual reports to the tax office: tax declaration, LLC profit and loss statement. Income tax certificates are submitted to the tax office for individuals, which was withheld throughout the year and was transferred from payments to employees of the organization. Also, the organization is required to report on the average number of employees. Reports are submitted to the Insurance and Pension Funds according to the same principle as quarterly reports.
Step 4
How to pay taxes and report?
Every entrepreneur is faced with the question of reporting to the tax office. The report consists of approved declarations. You can communicate with the tax authorities in two ways:
Contact various legal organizations that will provide you with qualified assistance and will ensure that the reports are submitted in a timely manner and are correctly completed. It will be important to contact a trusted company
You can keep your accounting on your own and submit your LLC accounting report to the tax office.
In addition to the general and simplified taxation system, there are also such taxation systems:
system of a single tax on imputed income, ESNKh (taxation system for agricultural producers), in the implementation of the agreement on the division of production products.
Under the system of taxation on imputed income: by the 20th day of each quarter, a tax declaration is submitted by organizations that operate under the system of a single tax.
When working with the taxation system for agricultural producers, an entrepreneur submits a tax return (by the 25th day after the end of the six months) according to the USNH. In addition to the fact that the company maintains tax accounting, it also maintains full-fledged accounting, which includes a certain list of documents. Individual entrepreneurs (IE) are exempted from accounting by federal law. The accounting of the property of such entrepreneurs is carried out in accordance with the rules and laws of tax legislation.
Step 5
How can you submit reports to the tax office?
It is important to know not only what reports you need to submit to LLC, but also how to do it. You have the right to submit reports with the tax office in the following ways:
Either through your personal representative or in person; either by mail (but except for VAT if it is not zero)
Reports can be sent via mail or the Internet (in these cases, the transmission is carried out through a specialized telecom operator).
If you submitted your return online, you should receive a receipt. The day of submission of the declaration to the tax authority will be the day of dispatch.
