The basis is ... Features of the general taxation system

The general system is distinguished by a rather large list of deductions, which are imputed to the economic entity. Some enterprises voluntarily choose such a regime, some are forced to do so. Let's consider further, what is this system of taxation, how to make the transition from USN to OSSO. The article will also tell you about the features of compulsory deductions on the general regime.

Fiscal: taxes

Many entrepreneurs, trying to minimize the burden and simplify accounting work, choose special taxation regimes. However, in such cases, subjects must comply with a number of requirements established by law. Otherwise, by default, they will be recognized as the general taxation system. What amounts are to be paid to off-budget funds and to the budget under the OCHA? It:

1. VAT. The general rate is 18%. For certain product categories, 10% is established. Export is without VAT.
2. Deductions from income (20%).
3. Tax on the property of legal entity. It is calculated at a rate of 2.2% of the value of the OS on the balance sheet.
4. NDFL - 13%.
5. Contributions to the FIU, MHIF, FSS. They make up 30.2% of the salary fund.

Depending on the nature of the activity, transport, land and other charges can also be imputed. The following compulsory payments are established for PIOs on FISS:

1. VAT.
2. Personal Income Tax.
3. Tax on physical persons.
4. Local fees.
5. Mandatory extrabudgetary contributions.

The calculation of each specified type of taxes is carried out according to a certain scheme, regulated in the relevant legislative acts.

Accounting of expenses and incomes: cash method

One of the first activities, which is carried out when the simplified regime is changed on the basis of the OCHA, is the formation of the period base. In this case it is important not to take into account the costs and incomes again. In other words, if some receipts and expenses have already been fixed earlier, then there is no need to reflect them again when the system is changed. It is not envisaged in the legislation and any special procedure for the formation of income-expenditure items for those enterprises that will use the cash method on OCHO. This means that for these companies in principle nothing will change.

Accrual basis

Those enterprises that will use this option when determining costs and revenues, have established a special procedure for OCHA. This follows from Art. 346.25 NK. As part of income accounts receivable, which was formed during the period of using the simplified regime. The fact is that the cost of delivered, but not paid for services or products is not included in them. Do not affect the base of unclosed advances that were received on a special regime. The entire prepayment is thus included in the USN database.

Costs

They include the amount of unpaid accounts payable. For example, the product was received before the special regime was changed to a general one, and payment was made after the establishment of the FASP. This means that the value of commodity-material assets should be taken into account in the process of determining budgetary allocations for profit. This is due to the fact that enterprises using the simplified regime apply the cash method. Expenses for accounts payable should be reflected in the month in which the transition is made from one mode of taxation to another. These requirements are established in clause 2, art. 346.25 NK. The prepayment issued during the simplified taxation period is written off after the establishment of the OCHA. Reporting is made after the counterparty closes the advance and fulfills the obligations.

An Important Moment

It should be separately said about intangible assets and fixed assets. There will be no problems when these objects were purchased and used by the enterprise in the period of simplified taxation. In this case, all costs will already be written off.

VAT

It should be taken into account that when switching to OSNO from USN from January 1, the enterprise becomes a payer of this tax. From the first quarter, therefore, VAT is charged on all relevant transactions. Special rules are provided for services or products that are sold in advance. There can be three options:

1. The advance was received in the previous period, and at the same time there was an implementation. In this case, VAT is not charged. This is due to the fact that over the past year the enterprise has been on a simplified system, and the fact of transition to OSHO here does not matter.
2. The advance was received in the previous period, and the implementation took place after the establishment of the general regime. VAT in this case is charged on the date of shipment. You do not need to make an advance payment.
3. Receipt of prepayment and sales occurred after the transition to the OCHA. In this case, VAT is charged on both advance payment and shipment. If you include a tax on the fact of sale, the previously established one can be deducted from the prepayment.

If the sale was made without advance payment, and the shipment was after the transfer to OCHO, VAT is accrued. If the delivery took place on a simplified system, accordingly, the enterprise was not a payer. Therefore, VAT is not accrued in this case.

Input VAT

In a number of cases, a property tax acquired on a simplified system can be deducted by the firm after the transition to an OCHA. This is allowed if the value of the product was not taken into account when calculating the deductions. For example, this may involve contract work and materials purchased for capital construction, which the company did not have time to complete, being on a simplified system.