What taxes a company pays very much depends on what taxation regime it is in.

Special regimes - simplified tax system, unified agricultural tax, UTII - provide for the exemption of a company from certain taxes, such as VAT, etc.

Instead of these types of tax payments, a special single tax is established, provided for by the Tax Code of the Russian Federation under the chosen regime.

In addition to federal payments, all organizations pay taxes that are determined by the presence of an object of taxation: transport, land, water and similar taxes.

What tax changes await LLCs in 2019?

Let's look at simplification, a single tax and a general taxation system.

Simplified taxation system

The tax rate for the simplified tax system depends on the chosen mode. There are only two of them - income And income minus expenses.

If the LLC chooses to pay tax on its income, the tax rate will be 6%.

That is, you will pay 6% taxes on any amount received into the company’s current account.

In the second case, income will be reduced by the amount of production expenses and the tax rate will be different - 15% of the difference between income and expenses.

From what was credited to the account, we subtract what we spent, and from the balance we pay 15%

A significant part of the tax burden consists of taxes that the LLC assesses and pays from the payroll fund.

These are personal income tax (formerly income tax) and insurance contributions to social funds: Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund.

In previous years, contributions to the Pension Fund were divided into the insurance and funded parts of the pension, depending on the age of the employees. Payments were divided according to the accruals.

From 2019, the company will pay all accrued amounts only to the insurance part of the pension in one payment. The Pension Fund itself will distribute the contributions received.

Since 2019, the amount of the income limit for applying the simplified tax system has increased. Now it should amount to 150 million rubles for the three quarters of 2019.

If the income of the LLC as of October 1, 2019 exceeds this limit, the right to apply the simplified tax system is lost and taxes are calculated according to the general system.

We should not forget that, starting from 2019, “simplified” enterprises are also required to submit financial statements to the tax authority and statistical office.

A single tax on imputed income

The amount of UTII that LLCs must pay in 2019 is established based on physical indicators (area of ​​a store or cafe, number of employees, etc.) and coefficients established by the constituent entities of the federation (K2) and the federal center (K1).

In 2019, the deflator coefficient was set at 1.798.

General taxation system for LLCs

Under OSNO, a limited liability company is a federal tax payer:

• VAT (value added tax) - the general VAT rate is 20%, however, for some goods/services indicated in a special list, it can be 10% or 0%;
• – the tax rate is: to the federal budget – 2%, to the budget of the subject of the Federation – 18%. Also, all amounts are rounded to the nearest whole ruble;
• – base rate of 2.2% of the average annual value of property, calculated based on the book value of fixed assets.
• Personal income tax - changes affected only property deductions that are provided to citizens for the purchase of housing. Now the interest paid on the purchase of real estate will be a separate deduction. The personal income tax rates that apply to an LLC as a tax agent have not changed: 13% is withheld from the employee’s income, and 13% from the founder’s income (dividends).

Insurance premiums in 2019 were not subject to changes - the applied rates remained the same: for the Pension Fund of the Russian Federation - 22%, for the Social Insurance Fund - 2.9%, for the Compulsory Medical Insurance Fund - 5.1%.

The maximum base for calculating insurance premiums has been increased - now it is 865 thousand rubles.

Accrued amounts of wages exceeding this limit are not included in the tax base for contributions to the Social Insurance Fund and the Compulsory Medical Insurance Fund, and for the Pension Fund the rate of accrual of insurance contributions will be reduced to 10%.

In the transport tax, tax rates for expensive cars have changed.

If the LLC has a car on its balance sheet that costs more than 3 million rubles, then the tax must be calculated taking into account the increasing coefficient, which will range from 1.1 to 3.0.

The specific size of the coefficient depends on the age and cost of the car.

Useful articles

Regarding UTII, it is worth making a few more clarifications:

• the regime is allowed only for certain types of activities: some services and trade;
• household services must be indicated in the OKUN classifier. Thus, computer repair is a household service, but the installation of computer systems and programs, their configuration and maintenance is not, even if the service is provided to an ordinary individual.
• in some regions (for example, Moscow) UTII has been abolished.

As an example of calculating the tax burden under different regimes, let’s take an LLC in Tula, which provides computer repair services only to individuals. The reservation in this case is important, because the provision of the same services to legal entities is not recognized as a household service, therefore UTII cannot be applied in the presence of legal entity clients.

The city of Tula was chosen as an illustrative example of the reduced tax rate on the simplified tax system established by regional law (dated November 25, 2016 No. 80-ZTO). That is, before opening an LLC, it is worth studying the local legislation of several regions where you could start a business. It is quite possible that in two neighboring regions the tax rate on the simplified tax system is significantly different.

• LLC "Vega" operates in Tula, the type of activity is the repair of computers and peripheral computer equipment.
• The staff consists of 5 employees directly involved in repairs; the director, the only founder, runs the company without an employment contract. Accounting is outsourced (), so there are no more employees.
• Vega LLC is not an accredited IT company, therefore contributions for employees are paid at a general rate of 30% of payments to individuals.
• Income per month from the provision of services is 1,000,000 rubles.
• Expenses per month (salaries of employees, contributions for them, rent and maintenance of premises, purchase of components, advertising, communications, etc.) - 400,000 rubles, of which the amount of contributions for employees is 45,000 rubles.

UTII

The tax is calculated using the formula FP * BD * K1 * K2 * 15%, where:

• FP is a physical indicator, which can be the number of employees, vending machines, seats in transport, the area of ​​the sales floor in square meters. m and others;
• BD – basic profitability per month per unit of physical indicator in rubles;
• K1 is a deflator coefficient, set every year by order of the Ministry of Economic Development of the Russian Federation. In 2017, K1 is equal to 1.798;
• K2 is a correction reduction factor that is adopted annually by local authorities and varies from 0.005 to 1.

In our case, FP is the number of employees, i.e. 5 . The database for the provision of household services is equal to 7500 rubles per month (data taken from Article 346.29 of the Tax Code of the Russian Federation). Coefficient K2 is taken from the decision of the Tula City Duma dated November 23, 2016 No. 31/785, for this type of activity it is equal to 0,36 .

Let's substitute the values ​​into the formula DB * FP * K1 * K2 = (7,500 * 5 * 1.798 * 0.36) = 27,273 rubles of imputed income per month. Multiply by 15%, we get a tax amount per month of 3,641 rubles or 10,923 rubles per quarter. The calculated tax can be further reduced by the amount of contributions paid for employees, but not more than 50%, i.e. You must pay 10,923/2 = 5,462 rubles per quarter to the budget. Per year, accordingly, this will be the amount 21 848 rubles

USN Income

For this type of activity in the Tula region, the tax rate on the simplified tax system for income is set at 3% versus the usual 6%. Expenses in this mode are not taken into account, so to find out the annual tax, you need to multiply all income received for the year by 3%, we get (12,000,000 * 3%) = 360,000 rubles.

The calculated tax can be reduced by up to half by the contributions paid, but this must be done correctly, immediately reducing advance payments before they are paid (so that you do not have to claim a refund of the overpaid tax at the end of the year). In our case, the amount of insurance premiums for the year was 45,000 * 12 = 540,000 rubles. We can reduce the calculated tax using this amount, but not by more than half. In total, the tax payable will be 50% of 360,000, i.e. 180 000 rubles

USN Income minus expenses

The tax rate for the Tula region has been reduced and for this version of the simplified tax system – 7% against the usual 15%. However, it is worth choosing this mode if the share of expenses exceeds 65% of income received. In our example, the share of expenses is only 40%, but we will still do the calculation.

Income 12,000,000 – expenses 4,800,000 = 7,200,010 * 7% = 500 400 rubles tax. Moreover, we cannot reduce this amount through contributions; it is only taken into account in expenses, i.e. reduces the pre-tax tax base.

BASIC

First, we calculate the tax base for calculating income tax. To do this, you need to extract VAT from income (revenue). We receive VAT (1,830,508) and revenue without VAT of 10,169,492 rubles. From this amount we subtract expenses of 4,800,000 rubles, we get 5,369,492 rubles. We charge income tax at a rate of 20%, totaling 1,073,898. Add VAT here, it turns out that the total tax burden on OSNO (excluding property tax, since the company does not have its own real estate) will be 2 904 406 rubles

The VAT paid can be reduced to some extent by deducting input VAT on the purchase of components, provided that you purchase them from VAT payers. But it is unlikely to be significant. You can get an exemption from paying VAT if income from the sale of goods or services is less than 2 million rubles per quarter. In our case, the quarterly income is 3 million rubles, so exemption cannot be obtained.

If we add here the amount of contributions for employees (in all modes in this example it is equal to 540,000 rubles), it turns out that in a year you need to give the state 3,444,406 rubles or almost 29% of turnover. If you count only the difference between income and expenses, then you need to give 43%. Let’s not forget that on the dividends that the founder of the LLC receives, you must pay personal income tax - 13%.

Let's sum it up

Of course, the OSNO tax option for small businesses is completely predatory. When compared with the UTII tax, we have a difference of 133 times! But even if we compare OSNO with the simplified tax system Income, we also get an impressive result - 16 times.

What do we see from this example calculation? Even with reduced regional rates, the simplified tax system loses to UTII. In principle, when providing services, imputation is almost always more profitable than other modes. But if we are talking about trade, where the tax is calculated based on the area of ​​the store, then the tax on UTII may be much higher than under the simplified tax system.

Let's return to our Vega LLC. Although UTII turned out to be the most profitable option, here we are limited by the range of clients (only individuals) and the type of services (repairs only). In order to be able to work with legal entities, as well as install and configure computer systems and programs, you need to choose the next most profitable mode - simplified tax system Income.

In the end, what did I and the team of our service want to advise aspiring businessmen? The calculation of the tax burden must be done even before you submit documents for registering an LLC, because there is little time allotted for the transition to the simplified tax system or UTII:

• Notification of the transition to the simplified tax system is submitted simultaneously with documents for registration of individual entrepreneurs or within 30 days after registration.
• Notification of the transition to UTII must be submitted within five days after registration.

If you didn’t manage to meet the deadline, then you will be working on OSNO, which is used by default, as the main one, until the beginning of next year. But in general, registering an LLC is an event that is easier to start than to finish, so unfounded optimism is inappropriate here. In the absence of real business experience, we advise you to start operating as an individual entrepreneur.

This article will be of interest to those who do business offline.

To find out what taxes a limited liability company (LLC) pays, you need to determine what taxation system the LLC uses:

• general taxation system,
• simplified taxation system (STS)
• UTII (single tax on imputed income).

What taxes does an LLC pay under the general taxation system?

• If, when registering an LLC, the manager did not choose a simplified taxation system, then the LLC is considered to be on the general taxation system. As a rule, this taxation system is chosen by firms that work with large companies and are also participants in export-import transactions. Such companies are VAT (value added tax) payers. Only VAT payers can accept VAT offset. Under the general taxation system, LLCs pay the following taxes: VAT - 20%, income tax - 20%, corporate property tax (from the cadastral value, if it is set at a rate of 2% in 2019), personal income tax (personal income tax) - 13%. If the LLC does not operate, you do not need to pay taxes, but you must submit reports. On July 1, 2015, a trading tax was introduced in Moscow, which is paid once a quarter (if a trading operation was carried out at least once a quarter).

What taxes does the LLC pay under the simplified tax system?

• The most popular taxation system for LLCs is the simplified system (STS). In 2019, firms with revenue of no more than 150 million rubles per year can apply the simplified tax system. The use of the simplified tax system allows you to avoid paying VAT and corporate income tax. Instead of these taxes, an LLC on a simplified system pays a choice: either 6% of revenue or 15% of profit (income minus expenses). If a legal entity does not carry out activities, there is no need to pay tax according to the simplified tax system. In 2019, firms using the simplified tax system pay corporate property tax based on the cadastral value of real estate. The trading fee on the simplified tax system has been paid since July 1, 2015 in Moscow for the right to trade. The amount of payments for the trade tax can be included in the expenses for the simplified tax system of 15%, or the single tax can be reduced according to the simplified tax system of 6%.

LLC taxes on UTII

• If the head of an LLC decides to pay UTII, then the company is exempt from paying VAT and income tax. The UTII tax rate is 15% of imputed income, which is established in each constituent entity of the Russian Federation individually, and in some constituent entities of the Russian Federation (for example, Moscow), UTII may not be applied at all. Therefore, before considering this taxation system, it is necessary to clarify the possibility of its application. If the company does not conduct business, UTII must be paid, since this system uses imputed income, not actual income, to calculate tax.

Please note that firms have the right to combination of taxation systems. Thus, the general taxation system is combined with UTII and can be applied simultaneously. This rule also applies to the simplified system, which can be applied simultaneously with UTII. But a choice must always be made between the general taxation system and the simplified taxation system, since it is impossible to apply them at the same time. In 2019, firms on UTII pay corporate property tax based on the cadastral value of real estate.

Payroll taxes and insurance premiums LLC

1. All companies are required to pay salary taxes on the accrued wages of employees, as well as pay insurance premiums (In 2019, control over the payment of contributions is carried out by the tax inspectorate, and not by funds). From the wages of employees it is necessary to calculate and pay personal income tax - 13%, contributions to compulsory pension insurance - 22%, contributions to compulsory health insurance - 5.1%, social insurance contributions - 2.9%, contributions to the Social Insurance Fund for accidents and occupational diseases – 0.2% (depending on the type of activity of the LLC and may be higher).
2. If the LLC is under the simplified tax system of 6% or pays UTII, then the calculated single (simplified) tax can be reduced by the amount of pension contributions, but not more than 50% of the tax for the year. Being on the simplified tax system of 15%, pension contributions are considered normal expenses (as in the general system).

LLC dividend tax

1. Having calculated all the taxes that an LLC pays, it is necessary to take into account the fact that the owners of the company (founders, participants) receive dividends if the company has retained earnings. Distribution of dividends among LLC participants is possible quarterly. You can distribute that part of the profit that remains after paying all taxes. At the same time, from the dividends received, the founder (individual) must withhold a dividend tax - personal income tax in the amount of 13%.

In this article, we only briefly talked about what taxes an LLC pays. We did this on purpose so that a novice entrepreneur, without unnecessary nuances and details, could figure out what taxes to pay if the company applies one or another taxation system. Accordingly, the main task before

After creating an LLC, one of the priority issues is the choice of taxation system for the created organization. This form of economic responsibility has a number of nuances and certain characteristics. Depending on the type of activity, cash turnover of the enterprise and a number of other factors, the taxation systems of Limited Liability Companies may differ.

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Types of heart failure

All systems for taxing enterprises with taxes and contributions are divided into 5 types:

• general system;
• simplified system;
• patent;
• Unified Agricultural Sciences;

Each system has its own characteristics. All systems, except the traditional one, are used in certain cases, which depend on a number of factors:

• amount of income;
• type of activity of the enterprise;
• forms of economic activity;

General

The individual entrepreneur, in turn, pays fixed contributions.

How to find out the tax system of an organization

When registering a business, it is automatically placed on the traditional tax system.

If an organization wishes to be “simplified”, a corresponding application is submitted within 5 days. Within a week, the tax office provides a response to this request, which indicates which taxation system the company received.

If the company was registered a long time ago and for certain reasons the taxation system is currently unknown, you can submit a written application to the tax office at the place of registration or find out from your tax inspector.

What taxes does an LLC pay under the general regime?

The tax period is a quarter.

The deadline for transferring tax and filing a declaration is no later than the 20th day of the month, which occurs after the end of the quarter.

This tax is calculated as follows: input VAT (based on received invoices) is subtracted from the amount of output VAT (on issued invoices). All incoming documents must be reflected in the purchase book, and outgoing documents in the sales book. In order to avoid problems with the tax authorities, the taxpayer must have documentary evidence of his expenses. VAT on received invoices may reduce the tax base both in the quarter corresponding to the date of issue of documents and in subsequent periods. You cannot deduct VAT in advance. If the tax amount obtained as a result of calculations is positive, it must be transferred to the budget, if negative, the tax is subject to reimbursement from the budget, which will reduce payments for the next quarter by the corresponding amount. It should be noted that each enterprise should become familiar with the safe percentages of deductions, the amount of which is determined for each region. This information is posted on all popular accounting resources.

2. Income tax.

The tax period is one year.

The deadline for transferring tax and filing a declaration is no later than March 28 of the year that occurs after the end of the tax period.

The deadline for transferring advances and submitting settlements is no later than the 28th day of the month that occurs after the end of the reporting period.

For organizations whose sales income based on the results of four quarters is no more than 10 million rubles for each quarter, a special monthly procedure for paying advances is provided (Article 286 of the Tax Code). To calculate the tax base, it is necessary to reduce income excluding VAT by the amount of expenses excluding VAT. At the same time, cost accounting must be carried out in accordance with the Tax Code of the Russian Federation, which provides for many nuances and restrictions for various types of costs. The tax rate is 20%.

3. Property tax.

The tax period is one year.

The deadline for transferring tax and filing a declaration is no later than March 30 of the year that occurs after the end of the tax period.

Reporting periods - 3, 6, 9 months.

The deadline for transferring advances and submitting settlements is no later than the 30th day of the month, which occurs after the end of the reporting period.

Payers of this tax are LLCs that include any assets on their balance sheet. The tax base is their average annual cost, which is calculated using a special formula. The size is determined at the regional level and cannot be more than 2.2%.

What taxes does an LLC pay under the simplified regime?

The simplified taxation system involves payment of a replacement VAT, as well as taxes on profits and property.

The tax period is one year.

The deadline for transferring tax and filing a declaration is no later than March 31 of the year that occurs after the end of the tax period.

Reporting periods - 3, 6, 9 months.

The deadline for transferring advances is no later than the 30th day of the month that occurs after the end of the reporting period. LLC reporting does not provide for the submission of interim settlements.

There are two ways to calculate the tax base, one of which must be chosen by the taxpayer when switching to the “simplified” system:

1. Income - expenses * 15%. The composition of costs for the simplified tax system is determined by Art. 346.16 Tax Code. An important nuance is that when calculating tax, only costs actually paid can be taken into account. The taxpayer is also required to keep a ledger of income and expenses.

2. Income * 6%. Using this mode does not require cost accounting, which greatly simplifies audits and accounting.

What taxes does an LLC that uses UTII pay?

The UTII regime is mandatory for organizations engaged in certain types of activities: retail trade, personal services, passenger transportation, leasing of real estate and some others. The single tax also excludes property and income taxes.

The tax period is a quarter.

The tax payment deadline is no later than the 25th day of the month that occurs after the end of the quarter.

The deadline for filing the declaration is no later than the 20th day of the month that occurs after the end of the quarter.

The calculation of UTII does not depend on the revenues and expenses of the LLC; it is made based on the indicators established by law. It should be noted that an organization conducting various types of activities can apply UTII simultaneously with the general or simplified systems.

Other payments to the budget.

What taxes does the LLC still pay? The answer to this question also depends on the specifics of his work. An enterprise can be a payer of transport, water, mineral extraction tax, excise taxes, and apply the Unified Agricultural Tax regime. In addition, each employer must pay salaries and fees to the A preliminary calculation of tax payments will allow the entrepreneur to assess the order of costs and decide which taxation system to choose for the LLC.