General taxation system (Ba) - a traditional form of taxation, in which the organization maintain accounting records and pay all general taxes set by law.
Accounting for a given tax form is carried out using the Chart of Accounts.
Features of general taxation regime
Total tax regime applicablecompanies and entrepreneurs by default, provided that they did not apply for the transition to the special regime - STS or UTII. Organizations with income above 45 million rubles. for 9 months. and more than 60 million rubles. for the year of more than 100 people. and the value of fixed assets up to 100 million rubles. We are obliged to apply Ba.
Ba feature consists in the fact that itthe company must pay the basic tax, among them major - the income tax (for companies), personal income tax (for SP) and VAT. Accounting on Ba conducted in full when using the chart of accounts, this account is difficult to own and it is better to entrust the professional accountants and accounting organizations.
Besides the fact that this mode is quitecumbersome and requires additional costs for the accountant, it also entails an increased attention from the tax and law enforcement agencies.
You can also identify a number of advantages of Ba, whocause selecting this mode organizations and businesses. This, in particular, the lack of restrictions on the activities and the size of the revenues, operating areas, the property, the number of employees. In addition, if an organization receives a loss, it may not pay income tax and reduce the tax in the future the amount of loss. While at UTII tax payment does not depend on the size of the actual profit, and on STS - a tax paid from the proceeds.
To work with large companies and appropriate use of Ba, as they are subject to VAT and it is more advantageous to their costs contained input VAT.
Taxes organizations Ba
Taxes paid on Ba organizations include:
- Profit tax - paid at the standard rate of 20% on the difference between income (excluding VAT) and expenditure in some areas soft stavki- can be installed
- VAT at 18%, 10%, 0% -
- Property tax - the rate set regions is not more than 2.2%) is paid to the residual value of fixed sredstv-
- Other taxes in the presence of the object of taxation - for example, severance tax, excise tax, land tax and so on.
Taxes paid on the SP OCH
SP on Ba are required to pay personal income tax and VAT. Personal income tax of 13% is paid to the business income, as well as income, which has not been withheld personal income tax. Revenues can be reduced by professional expenses. In case of failure to document the latter is taken standard costs - 20% of the total revenues.
VAT is calculated and paid according to the formula = "amount to be accrued" negative "offset amount". VAT rate is 18, 10, 0%.