A legal entity can be created in different organizational forms. Moreover, each organizational form pays taxes and submits tax reports according to a different scheme. In addition, differences will appear depending on the tax regime. For LLC, the latter has 4 options: the simplified system (STS), the main system (OSNO), the unified agricultural tax and the unified tax on imputed income (UTII).
Instructions
Step 1
If you work according to the main system, then once a quarter deduct VAT at the rate of 18% (10% or 0% depending on your activity), income tax at the rate of 20%, property tax at the rate of 2.2%, and UST in the amount of 26%. This taxation system is suitable only for those enterprises that have been in existence for some time, whose financial activities are stable and have a fairly serious turnover.
Step 2
For beginners LLC, it is better to use the simplified tax system; with this tax regime, there is no need to submit a profit and loss statement and balance sheet, and the tax payment system is much simpler.
Step 3
When using the "simplified" tax return, submit a declaration every quarter. Instead of basic taxes under OSNO, pay a single tax, as well as insurance contributions (for example, pension insurance - 14% and social insurance - 0.2%), personal income tax (13%), personal income tax on paid dividends (9%) and some other taxes. To calculate the single tax when registering a company, you will need to select a base for taxation. This can be either your income (the tax rate will be 6%), or income reduced by the amount of expenses (the tax rate will be 15%). Thoroughly analyze the planned activities of your company in order to correctly select the object of taxation. When choosing the second option, certain difficulties await you, since it is not always easy to calculate expenses from the point of view of tax legislation. When calculating, be guided by article 346.16 of the Tax Code of the Russian Federation.
Step 4
Keep in mind that bookkeeping at a 6% rate does not require special knowledge and is available even to a novice accountant with little work experience. The advantage of a tax rate of 15% is that you can pay 5 times less taxes. In addition, companies with the second taxation option are much more likely to be subject to tax audits.
