LLC (Limited Liability Company) is one of the most common forms of ownership. His fame justified such an advantage, as the choice of the tax system.
From her choice and it depends on the amount of tax.
Currently, the Russian tax system used 4:
•; Ba (assigned by default to new IP and LLC) -
•; UPDF (simplified tax) -
•; UTII (single tax on imputed income) -
•; The patent tax system.
To change the tax system,you need to write and submit an application to the tax office. They do it very often, because you must first resolve the issue of what should be paying taxes Ltd. monthly, quarterly and annually. This fact depends on the tax system.
Taxes on Ba Ltd.
The list of taxes that should be calculated and paid:
•; Value Added Tax (VAT) - 18%, 10%, 0% -
•; The tax on company profits - 20% -
•; The tax on company property - up to 2.2% (the rate is calculated independently by each region) -
•; personal income tax (deducted from workers' salaries)
Also in the list may include insurance premiums, which, although they are called pension taxes Ltd., but, nevertheless, are not taxes and, consequently, the tax office did not pay.
A special feature of this tax is a loss in transactions with PIs or businesses that do not work with the VAT. Such a tax is non-refundable.
Taxes on company Simplified
The main advantage of STS lies in the fact that the company does not pay the following taxes in the UPDF in 2013:
•;At a profit-
•; In imuschestvo-
•; on VAT.
Instead, they need to pay a single companysimplified tax, which depends on the preferences of the object of taxation. In addition to the single tax can pay the transport tax and income tax from workers' salaries.
To company could work like this, you need to apply for a simplified tax system, after registration of the Company or in a specific period.
Taxes on company UTII
When choosing a tax system, the company is exempt from income tax, VAT and property.
When UTII flat tax is not paid to the real and imputed with which revenues are set for each activity.
The tax base for calculating UTII - is the amount of imputed income, while UTII rate is 15% of the value of imputed income.
In addition, the imputed tax income tax must be paid to the employee benefits and, if necessary, the transport tax.
The main choice is distributed betweenlisted three tax systems for the company, since the remaining two systems are quite specific. A single agricultural tax only use a limited number of company, and the patent is exclusively for SP.