What tax system to choose? This question is faced by every owner of the business both at the opening of the company and in the process of its work. The correctness of the decision depends on the volume of tax payments, the level of complexity of accounting, and, consequently, the profitability of the enterprise.
The general taxation system (DOS) can be used by business entities of any organizational forms on a voluntary basis, if their activities are not subject to the UTII and UCSA regimes. Legislation establishes criteria restricting the right of transfer of legal entities to a simplified regime.
The general taxation system should be used by organizations without fail, under the following conditions:
- The amount of revenue for the first 9 months of the tax period exceeds the established limit (in 2012 - 45 million rubles, in 2013 - 43.428 million rubles);
- Share in the authorized capital of the organization of other legal entities - 25% or more; Residual value of intangible assets and fixed assets - 100 million rubles or more;
- Average number of employees per year - 100 people or more;
- The enterprise has representative offices and branches specified in the charter.
Regardless of economic indicators, the general taxation system should be applied by the following organizations:
- Insurance companies;
- Foreign legal entities;
- Investment and pension funds;
- Companies engaged in gambling;
- Producers of excisable goods;
- Professional participants of the securities markets;
- Legal entities participating in production sharing agreements.
The main advantage that the general taxation system has is the possibility of cooperation with any enterprises, since In the process of work, VAT invoices are provided. The disadvantages are the complexity of accounting. Thus, it is advisable to use DOS to enterprises that specialize in wholesale trade, production, as well as the supply of high-value goods to corporate clients.
A common taxation system, the reporting of which consists of a multitude of accounting forms and declarations, requires the involvement of qualified accountants who are able not only to keep records, but also to effectively interact with state bodies. Organizations using DOS are payers of the following taxes:
- VAT. Terms of payment and submission of the declaration - no later than 20 days after the end of each quarter.
- Profits tax. The deadline for submission of advance payments is no later than the 28th day after the end of each quarter. The order of payment of advance payments is determined by the Tax Code and depends on the revenue of the organization. The deadline for submission of the annual declaration and payment of tax for the year is not later than March 28 after the end of the tax period.
- Property tax. The deadline for submission of advance payments and payment of advance payments is not later than the 30th day after the end of each quarter. The deadline for submission of the annual declaration and payment of tax for the year is not later than March 30 after the end of the tax period.
Accounting reports are provided quarterly not later than the 30th day of the following month. By the end of the year, reports are submitted no later than March 30. Small businesses hand over only the balance sheet and income statement. In addition, legal entities located on the DOS are required to transfer the following payments: fees to extra-budgetary funds accrued from the wage fund; NDFL for employees of the organization; Taxes associated with the specifics of their activities (transport, water, land, excise, etc.) Their payment must be accompanied by the submission of appropriate reports.