One of the expenses of any commercial organization is tax deductions. Optimizing taxation by changing the tax regime is a legal way to reduce the amount of payments to the budget.
Instructions
Step 1
If the company's annual income for the first 9 months of 2014 does not exceed 48.015 million rubles, the organization has the right at the end of the year to submit an application to the tax office stating that from 2015 it plans to apply a simplified taxation system. At the same time, at the time of filing an application, the company's income should not exceed 64.02 million rubles. Newly created organizations have the right to notify the Federal Tax Service Inspectorate of the transition to the simplified tax system no later than 5 days after registration with the tax authorities.
Step 2
A firm applying the simplification does not have to pay income tax and property tax. Also, she is not a VAT payer if the company is not engaged in foreign economic activity. The income tax rate is 20% for most organizations. Under the simplified tax system, the company has the right to choose how it will calculate the tax: based on the income received or on the difference between income and expenses. In the first case, the tax rate will be 6%, and in the second - 15%. The tax savings are clear.
Step 3
Since taxpayers applying simplified taxation are not VAT payers, they cannot issue invoices to their customers. This can scare off legal entities that are on the general taxation system, since such buyers will not be able to accept VAT on the purchased goods for offset. However, if you offer a price lower than that of your competitors on OSNO, for the amount of tax, you will not lose customers. If your buyers or customers are individuals, you can sell them your goods and services at the average market price, since the ability to receive a tax deduction is not important for them.
Step 4
The tax declaration for companies on the simplified tax system is submitted once a year. This greatly simplifies tax accounting, in comparison with organizations on OSNO. The latter are required to submit declarations and calculations on a quarterly basis, and for income tax - monthly, if the company decides to pay tax based on the actual profit received.
Step 5
From January 1, 2013, organizations applying the simplified tax system are required to maintain accounting records and submit financial statements. The exception is sole proprietorship. They, as before 2013, are allowed to keep only tax accounting.
Step 6
Thus, the transition to the simplified taxation system is beneficial for small organizations working with individuals, with an annual income of up to 64.02 million rubles, a staff of up to 100 people and the residual value of fixed assets not exceeding 100 million rubles. This will allow them to simplify tax accounting and reduce the amount of taxes paid.
