Advantages and disadvantages of the general taxation system. Advantages and disadvantages of using basic

OSNO is a taxation system provided for by the tax legislation of the Russian Federation along with. OSNO (OSN) is often also referred to as the general taxation regime (GTR). We will tell you how taxation is carried out on the OSN in our consultation.

BASIC: what is this in simple words?

As for ORN, this taxation system applies both to organizations and provides for their payment of income tax, and to individual entrepreneurs - personal income tax payers. This is the fundamental difference between the general tax regime and other taxation systems. In other words, if an organization is a payer of income tax or an individual entrepreneur is a payer of personal income tax, then their taxation is based on OSNO.

BASIC: taxes

We pointed out that the fundamental difference common system taxation under the Tax Code of the Russian Federation from other tax regimes is the calculation and payment of taxes by organizations and individual entrepreneurs in accordance with the requirements of Chapter. 25 “Income Tax” and Ch. 23 “NDFL” Tax Code of the Russian Federation. However, the basic tax system (OSN) does not mean that, in addition to income tax and personal income tax, other taxes are not paid. On the contrary, the general taxation system under the Tax Code involves, in contrast to special regimes, the payment the largest number various taxes.

So, general shape taxation usually involves the payment of insurance premiums and the following main taxes:

• property tax;
• transport tax;
• land tax.

The procedure for calculating taxes, fees and insurance contributions on the general taxation system (OSNO) under the Tax Code of the Russian Federation is established by the norms of various chapters of the Tax Code. Of course, the payment of a specific tax depends on whether the object of taxation arises, and the calculation of a specific tax confirms the existence of the amount to be paid. After all, for example, the fact that an organization is on the general taxation system does not make it absolutely obligated to pay all taxes and fees.

Therefore, in the absence of objects of taxation for other taxes, as well as a base for the payment of insurance premiums, taxes under the basic taxation system, for example, for an organization will be limited only to the payment of income tax. But if objects of taxation arise for other taxes, you will have to pay them too, since the mere fact of applying the general tax system does not mean exemption from payment of certain specific taxes. For example, an organization has movable property that is recognized as an object of taxation under property tax (

Information about the general taxation system (abbreviated OSNO) concerns primarily legal entities and entrepreneurs; it is they who have to pay taxes imposed by the state within the framework of the general taxation system.

What is it - definition, legal regulation

There is no such concept in the tax code, since the general system implies the entirety of taxation. If the taxpayer does not declare a transition to any special tax regime, then OSNO tax payments are automatically applied. All tax payments must be made within the specified time frame, otherwise additional penalties will be imposed on the defaulter, which, in turn, do not cancel the obligation to pay tax payments. Some organizations use several tax systems at once. It is important to know that IP with different types activities can use three modes at once: OSNO, PSN and UTII. Legal entities has the right to supplement OSNO and UTII.

But in no case should you combine OSNO and Unified Agricultural Tax.

What is it and who can use it?

OSNO is used in certain situations:

• the taxpayer does not meet the requirements for preferential categories of taxpayers, or for some reason ceases to comply with these categories;
• due to certain reasons it is necessary to pay VAT;
• the organization is subject to income tax benefits;
• When registering, the individual entrepreneur did not submit an application with a request to transfer it to any other taxation system.

Advantages and disadvantages

There is no ideal tax regime without the need to pay taxes and insurance contributions to the state, but when you have to choose which regime to work with, it is worth considering everything advantages and disadvantages of each system. Now let's look at OSNO.

Advantages:

1. No no restrictions on building your business, namely: unlimited number employees, you can choose absolutely any legal type of activity, there are no restrictions on production area, trading platforms and the total value of the property.
2. The expenses incurred during the work are taken into account almost completely.
3. Losses from previous periods can be carried forward to the current or upcoming tax period.
4. If it is necessary to pay VAT, organizations have no other options.
5. This system is convenient when collaborating with foreign counterparties with large quantities of goods.

Flaws:

1. The main disadvantage of this form of tax payment is out of all possible tax regimes.
2. When collaborating with small enterprises in terms of business development without paying VAT, you will have to pay this tax in double amount.
3. Maintaining such accounting is quite labor-intensive difficult task, it is very difficult to cope with this on your own, which means you will have to hire staff and bear the cost of paying them.
4. A large number of reporting documents served in different periods, all deadlines must be monitored and strictly observed; in case of violation, fines and penalties are imposed on the organization.

Comparison with simplified

If we compare OSNO with the simplified tax system, the second system wins in many respects. It's much easier to run, you can do this yourself. If we try these two systems on a legal organization The simplified tax system will allow you to reduce the amountmu of all tax payments. After all, property tax, profit tax and VAT are not imposed. You can choose the object of taxation yourself, focusing on the amount of your income; the choice consists of the object “Income” or “Income minus expenses”. A simplified version of the tax return is provided to the tax office. Income and expensesare noted only in the journal, and invoices are not issued. You can use all these possibilities of the simplified tax system only with a small staff and low annual income.

Taxes to be paid, deadlines (for individual entrepreneurs and LLCs)

Organizations on OSNO pay taxes depending on their legal status.

Companies registered as a legal entity:

1. Income tax– rate of 20% on the entire amount of income for the year. The exception is some preferential categories of enterprises. Profit is the amount obtained by subtracting the amount of all expenses incurred from the total income. Only confirmed economically justified expenses are taken into account. The benefit of complete exemption from income tax applies to organizations operating in the field of education or medicine. Payments are made every month before the 28th. When paying in advance, deductions are paid monthly.
2. VAT, rate 0%, 10% or 18%, the value depends on the goods produced or sold by the enterprise. The amount paid is calculated in the following way: the tax amount for the reporting quarter is divided by three, and each part is paid in three installments; payments must be made before the 25th of the month following the reporting quarter. If the 25th falls on a weekend, the deadline is postponed to the next working day.
3. Property tax– rate 2.2%. The payment of this tax contribution is prescribed by the regions of the Russian Federation independently; options for quarterly payments or one-time payments for the full reporting year are possible.

1. Personal income tax 13%. Payments are provided in advance payments until the 15th of July, October and January. Moreover, the annual amount must be paid in full by July 15.
2. VAT - 0%, 10% or 18%. The procedure for calculating and paying the amount of contributions is calculated according to the same scheme as for legal entities.
3. Property tax individuals – rate up to 2%. Local government has the right to change the filing deadlines and tax payment dates; a one-time complete submission of data for the entire last year.

Required reporting (accounting and tax), deadlines for its submission

As with the calculation of taxes, filing the required tax reports depends on the form of formation of the enterprise.

Tax billgift for legal entities persons:

1. VAT— this reporting form is generated quarterly by the 25th day of the month following the quarter, unless it falls on a weekend.
2. Income tax. The payment procedure and payment dates depend on the calculation of advance payments. For general cases, exact payment deadlines and reporting generation dates are accepted: the declaration is sent to the Federal Tax Service for the quarter, half a year, 9 months and for the reporting year. Reporting date is the 28th. When working with advance payments, the schedule changes; it is necessary to make monthly deductions and submit a monthly declaration.
3. Property tax– declarations for the quarter, half a year, 9 months and a year. The reporting date is indicated by the 30th day of the month following the reporting period.
4. Information about hired employees are formed until January 20.
5. Balance sheet is formed quarterly by the 30th.
6. Gains and losses report– once a year until March 30.
7. 2-NDFL– annually until March 31.

Information is required to be sent to the pension fund (calculation of insurance premiums) every quarter before the 15th, and information about the occupation of the enterprise and information about paid insurance premiums is transmitted to the Social Insurance Fund before April 1.

Information for individual entrepreneurs:

1. VAT return is generated every quarter and sent to the Federal Tax Service by the 25th day of the month following the reporting month.
2. Personal income tax – annual declaration with complete information by income. It must be submitted to the tax office by April 30. Form 3-NDFL is suitable for filling out. Individual entrepreneurs whose income for the year is 50% higher than the income of the previous year additionally fill out form 4-NDFL. It is designed to reflect estimated future income information.
3. Property tax for individuals – charged to all individuals. persons, regardless of whether they have individual entrepreneur status or not. The tax amount is calculated based on the inventory value real estate owned by the person. A declaration for such tax is not provided. Payment is made annually before November 1st. If you are late in paying your tax, a penalty will be charged.

Individual entrepreneurs working with registered employees provide several reporting forms:

1. To the Social Insurance Fund - Form 4-FSS, submitted quarterly by the 20th day of the month following the reporting period.
2. To the pension fund - form RSV-1 is submitted quarterly, before the 15th day of the second month of the reporting period.
3. Information on the number of employees is submitted once a year to the tax office before January 20 of the following reporting year.

How to switch to it

No action is required to migrate to this system; it applies by default to organizations those who have not expressed their desire to pay taxes under other schemes. If taxpayers do not comply with the requirements of special tax regimes, they are transferred and are forced to pay all payments under OSNO. For example, a patent not paid on time can be such a reason. There are no exceptions or restrictions on the type of occupation, number of employees or legal status of the enterprise for subjecting an organization to such a system.

All enterprises paying VAT have no choice; they are forced to agree to the terms of OSNO.

Hello! In this article we will tell you what kind of reporting and in what time frame an LLC submits to OSNO.

Today you will learn:

1. When do you need to report taxes?
2. What is the deadline for reporting to extra-budgetary funds?
3. Procedure for filing zero reports.

Important! You can always view all reporting on all types of taxation in. With it you won't miss a single report.

OSNO and its features

If you do not inform in a timely manner tax authority about your intention to register as a taxpayer, for example, according to, then OSNO will be your unspoken choice for the entire calendar year.

The general taxation system is distinguished by the largest package of documents that are necessary for running an LLC. Reporting is carried out on on a regular basis. Evasion of timely submission of papers to the tax authority or extra-budgetary funds may result in penalties and fines.

On OSNO LLC pays three main types of taxes:

• at a rate of 20%;
• up to 2.2% depending on the region;
• (depending on the type of activity - 0, 10 or 18%).

In addition to the above fees, the LLC, when fully staffed, pays 13% of the monthly earnings of employees in quality. 30% is paid to extra-budgetary funds for each hired employee. If the LLC owns land, real estate, or vehicles, amounts are also paid to the tax authority for them.

What kind of reporting does the LLC submit to OSNO?

Tax reporting forms for LLCs on OSNO include the following documentation:

• Declarations (for example, for income tax or transport tax);
• Quarterly processing of advance payments;
• Sample 2-NDFL information for people in the state;
• Data on the number of hired personnel;
• Information about the income that was paid to foreign companies.

We have compiled tax reporting information in the following table.

The listed reporting forms are sent to the tax authority at the place of registration of the LLC.

You can submit information in several ways:

• By personally contacting the tax authority (if the reports are printed), this can be done by the director or an authorized person with a notarized power of attorney;
• Through the tax website (you must have a registered Personal Area and a paid digital signature);
• Through special operators accredited by the tax authorities;
• By sending a registered letter with a list of enclosed papers.
• In this case, the date of submission of the reports will be the date of their acceptance by the postal employee.

We report to extra-budgetary funds

The presence of hired personnel on staff obliges the LLC to maintain additional reporting. It is necessary to regularly transfer information to the Pension Fund at the place of registration of the LLC, the Medical Insurance Fund, as well as the Social Insurance Fund.

Data on the time and conditions for filing papers are presented in the table.

An LLC is not exempt from maintaining financial statements. It is necessary to regulate the internal processes of the company. Accounting statements in the activities of LLC
The documents are subject to strict legal requirements. If tax office If any questions arise for your LLC, its representatives will study exactly accounting documentation. Reports are submitted for the past year in which the LLC operated.

The table contains reporting conditions and delivery periods.

We submit zero reporting correctly

There is a concept of zero reporting, which is filed by an LLC for the following reasons:

• The LLC did not interact with counterparties, did not sell anything and did not receive income;
• But there was no movement;
• The LLC cash register does not record expenses and receipts;
• The LLC operates without employees (or they were not paid wages).

As we can see, the absence of activity of a registered LLC does not exempt responsible persons from maintaining reports. In any case, you are required to report to the tax authority and even to extra-budgetary funds.

Zero reporting includes the following documents:

• A single simplified declaration (instead of the generally accepted LLC profit report) - submitted once a quarter no later than the 20th day after the next three months;
• Balance sheet data (no later than March 31 for the previous reporting year);
• Reports to the Pension Fund (no later than the 30th day following the end of the quarter);
• Information to the social fund (no later than April 15 for the annual period).

If the LLC did not operate during a certain period of time, then zeros must be entered in the corresponding reporting fields. With the LLC operating in full mode and capital flowing through current account, it is necessary to reflect this data in annual reports to calculate income tax.

OSNO is the busiest tax regime for a company. The organization must pay three mandatory taxes and submit reports on time. The set of documents is significant; reports must be submitted to the tax office, funds and Rosstat. In this article we will talk about the main rules for submitting reports, deadlines and nuances.

Features of OSNO

The legislation of the Russian Federation offers many special regimes that simplify the existence of an organization, but restrictions are imposed on their use. For example, by revenue volume, asset value, number of personnel. The only way out for large enterprises is a common taxation system.

There is no need to select OSNO during registration, new organization automatically assigned general mode. The tax authority must be informed in time of your desire to switch to a special regime, otherwise OSNO will become your tax system for the whole year.
The basic taxation system includes three main taxes: value added, property and corporate profit. In addition, you need to pay for your employees insurance premiums, and if you have land, transport or real estate, pay separate taxes for them. Therefore, applying OSNO means having the highest tax burden. LLCs on OSNO must maintain tax records and accounting, providing reports for paying taxes and fees.

Accounting statements of LLC on OSNO

Accounting statements cover all expenses and income of the organization and regulate internal processes. TO accounting documents the legislation has strict requirements. If the tax inspectorate has questions about the activities of an LLC, they first study the accounting records.
Accounting statements include the balance sheet, income statement and appendices. Documents are generated throughout the year from January 1 to December 31. Reports must be submitted for the past year by March 31st.

Submit reports to the tax authority at the place of registration and to the Rosstat branch. Submission form: paper or electronic. If an LLC employs 100 people or more, then reports are generated only electronically.

Tax reporting of LLC on OSNO in 2018

Tax reporting highlights and confirms the income generated by the LLC. Preparing tax returns is the most difficult stage. There are a lot of documents and they all need to be submitted within a certain time frame. Tax reporting includes declarations, certificates and tax calculations.

Income tax Only organizations on a common system count. For this tax, submit returns based on the results of the quarter, half-year, 9 months and year. Reflect the data on an accrual basis. Typically, income tax returns are filed by the 28th day of the month following the reporting quarter, but the annual return must be submitted by March 28th of the following year. Some companies, under certain conditions, submit a profit declaration on a monthly basis.

VAT OSNO also distinguishes itself, since it is not used in special modes. The tax return is submitted electronically quarterly by the 25th of the following month. When preparing your declaration, do not forget to take into account all possible deductions.

Property tax. For this tax, submit your declaration and calculations on an accrual basis. Calculations must be sent to the tax office for each quarter electronically by the 30th of the next month. Regional authorities may exempt LLCs from quarterly reports.

The annual declaration is submitted by March 31. If the LLC has less than 100 employees, paper submission is allowed.

2-NDFL and 6-NDFL. If the LLC pays wages to employees or other income, such as dividends to the founder, then submit these certificates to the tax authorities. Submit 2-NDFL for the past year by April 1. 6-NDFL - quarterly, until last day next month. 6-NDFL for the year must be sent to the tax office before April 1 of the next year.

Calculation of insurance premiums Since 2017, they have also been submitted to the Federal Tax Service. Reporting is generated quarterly and submitted by the 30th of the next month. Rent regardless of whether the company has employees or not.

In addition to the above mandatory reports, some declarations are submitted to the Federal Tax Service if there is a corresponding taxable object. For example, if there is an LLC on its balance sheet vehicle, do not forget to submit a transport tax return. Likewise for land plots and real estate.

LLC reporting to funds

IN Pension Fund you need to send two forms: SZV-M and SZV-STAZH. Submit SZV-M monthly, before the 15th. SZV-STAZH - once a year, until March 1.
For submission to the Pension Fund of the Russian Federation SZV-M, it does not matter whether it is concluded with the director employment contract or not (we are talking about a situation where the director and founder are one person) - the organization is still obliged to submit the SZV-M (PFR Letter No. 08-22/6356 dated 05/06/2016). But if there is no activity in the company, there are no employees in the organization, and an employment or civil law contract has not been concluded with the manager, who is the sole founder, then there is no need to submit the SZV-M.

Reporting to the Social Insurance Fund includes form 4-FSS for contributions for injuries. Submit it every three months. The deadline for submission in electronic form is until the 25th of the month following the quarter. If you want to submit reports in paper form, then this must be done 5 days earlier, that is, before the 20th.

Do not forget that the FSS must annually confirm the main activity of the LLC. To do this, submit an application, a certificate of the form of activity and a certified copy of the explanations to the balance sheet of the previous year. The FSS is waiting for this information until April 15.

Submission of LLC reports to OSNO to Rosstat

They hand over to the Rosstat office various shapes statistics. Such reporting is annual and depends on the type of activity and size of the company. You can find out what reporting your LLC must submit at the territorial office of Rosstat. The department's website provides sample forms for specific cases.

Zero reporting

Newly registered companies may not operate for the first time, that is, they may not have any turnover. But even in this case, reporting is mandatory. An organization's report that does not contain cost indicators is called zero. Submission deadlines zero reporting coincide with the general ones.

LLCs have a lot of reporting on OSNO, but some forms cannot be zero. For example, balance sheet anyway includes size authorized capital. As a rule, the concept of zero is applicable specifically to declarations. For each of them, this format is acceptable. IN zero declaration filled only title page, in other sections there are dashes in the cells.

In the absence of turnover in bank accounts and cash registers, the LLC can submit a single (simplified) declaration. It replaces declarations for several taxes at once and, in fact, is zero, since it does not include tax amounts.

In the cloud service Kontur.Accounting, reporting forms are filled out automatically based on primary documents. Easily generate reports and send them without leaving your computer. The service will remind you of reporting deadlines and dates tax payments. Use it 24/7 support our experts and use the service for free for the first 30 days.

OSNO is a tax regime for which there is no separate chapter in the Tax Code of the Russian Federation. When it is paid maximum amount different taxes. However, in some cases this regime is necessary and the most rational from the point of view of optimizing taxation, so it is necessary to know its basics and compatibility with other regimes.

General taxation system (OSNO) for LLCs and other entities: what is it in simple words

About the possibility of application BASIC is not mentioned in the Tax Code of the Russian Federation; on the contrary, each of the chapters devoted to special regimes talks about the transition to them from BASIC. This is due to the fact that OSNO - taxation system, which operates according to general rule, if the subject of taxation is an organization or individual entrepreneur(IP):

• has no right to use;
• did not exercise the right (did not declare in fixed time) to apply one of the special tax regimes.

Reasons for choosing a job BASIC individual. We will talk about the main ones below.

BASIC is applied regardless of the organizational and legal form by all tax entities, including LLC, JSC, unitary enterprises, public organizations, individual entrepreneurs, budgetary institutions, etc.

General taxation system: types of taxes, tax control

Main taxes paid on BASIC:

• for the activities of the subject of taxation - value added tax (VAT), profit tax (for individual entrepreneurs - personal income tax instead), property tax, transport tax, excise taxes (for relevant types of activities), etc.;
• taxes on employee salaries - personal income tax (NDFL), insurance contributions social funds(required not only for BASIC, but also in other modes).

Each of the taxes paid on BASIC, a separate chapter of the Tax Code of the Russian Federation is devoted, for each of them they are submitted tax returns, both payments payable and, in many cases, are calculated advance payments. For each tax BASIC a tax audit may be carried out.

In addition to taxes on BASIC various fees and duties are subject to payment provided for by other laws and regulations - customs, for issuing licenses, etc. (mandatory not only when applying BASIC, but also for taxpayers using other regimes).

How OSNO is used in accounting: explanation of the application procedure

BASIC(in another version of the abbreviation - OSN) - this is reflected in accounting for the purposes of tax accounting full cycle economic activity: formation of the cost of products (works, services), mark-ups made, etc. To do this, they keep accurate records of incoming raw materials and calculate depreciation of equipment. At BASIC It is mandatory to maintain accounting records in accordance with accounting legislation.

Currently accounting for BASIC is carried out, as a rule, in an automated form; tax returns are obligatory submitted via telecommunication channels (TCS). Based on the results of tax audits of any of the taxes when BASIC there is a risk of having to recalculate other taxes that are BASIC quite a lot and they are interconnected.

Who needs OSNO

Under each of the special regimes, the most common of which are the simplified taxation system (STS) and single tax on imputed income (UTII), saying in simple words, only the amount of income matters (with some exceptions). The most rational choice BASIC is in the following cases:

• Sellers of goods that the organization resells use BASIC. In this case, a reasonable purpose of use BASIC— receiving a VAT deduction.
• An organization sells goods (performs work) using equipment. In this case, the organization generates a large amount of costs included in the cost of this product. For a number of reasons (depreciation, large share wages in cost) it becomes profitable to use BASIC.
• The organization enters into transactions with budgetary institutions or enterprises, most of which use BASIC.

So, BASIC- this is a general taxation regime, which in some cases may be necessary or advisable to apply. This is a regime that includes different taxes depending on the type entrepreneurial activity, as well as taxes on employee salaries.