The general taxation system is a system in which legal entities and individuals pay taxes to the maximum and must maintain accounting and tax records in full. However, companies use the general taxation scheme, or OSNO, most often. Read why.

General scheme taxation is the most complex scheme in which legal entities and individuals pay taxes to the maximum and are required to maintain full accounting and tax records.

Interesting point: The Tax Code of the Russian Federation does not distinguish SST as a separate taxation regime (as opposed to special preferential regimes). In fact, this is a set of taxes, each of which is devoted to a separate chapter of the Tax Code. We will talk about them below.

For OSNO there are no restrictions on the type of activity, the number of personnel or the amount of income of the organization, and it does not matter whether you are an individual entrepreneur or an organization. Therefore, most large organizations operate under this taxation regime. However, often the tax burden under OSNO it turns out to be very difficult for individual entrepreneurs, and it is difficult to fully maintain accounting and tax records, so individual entrepreneurs are increasingly choosing one of the special preferential tax regimes ().

Basics of the regime and how to start using OSNO

1. Initially, when registering a new enterprise, this regime is established, and there is no need to submit a notification to the tax authorities about the choice of OSNO.

Important! You can choose a tax regime during the registration of a new enterprise or within 30 days after it.

2. If you apply a preferential regime, but want to switch to a general one, write an application to the tax authorities and you will be transferred to OSNO (this can only be done once a year).

3. If you no longer meet the conditions of the preferential tax regime (the type of activity has changed, the staff has increased, the premises have expanded shopping stores etc.), you will be transferred to OSNO from the beginning of the reporting period (quarter, half-year, year).

4. If you have several types of activities, you can apply different tax regimes to different areas of activity (for example, general regime and imputation).

5. Individual entrepreneurs who also have several types of activities can work in three modes at once - general, patent and imputation.

Important! It is impossible to combine simplified language with the general regime and imputation.

6. Large organizations It is beneficial to apply a general taxation system, because they pay value added tax (OSNO provides for issuing VAT invoices). This is one of the advantages of OSNO - the organization receives a refund in the amount of the tax paid, and this can amount to up to 18% of the organization’s total costs for the purchase of goods and materials.

It should be clearly understood that when using general regime the highest tax burden, so it is necessary to decide on taxation before registering an organization. For small companies, OSNO is not profitable due to the fact that accounting and reporting are very difficult and require the presence of a highly qualified accountant in the organization - otherwise there is high risk receiving fines and penalties from tax authorities.

Tax burden under OSNO in 2018

Now let’s look at the taxes paid by companies and individual entrepreneurs using OSNO.

Income tax under OSNO

Legal entities pay tax on company profits , that is, the enterprise’s revenue minus all expenses for the same period. In other words, the higher the expenses and the lower the income, the lower the final tax amount. When calculating tax base The accountant needs to keep two aspects in mind - documentary evidence of all expenses incurred and their economic justification. If an organization does not pay tax at the end of the year because it did not make a profit, or significantly underestimated it, the tax authorities check it too meticulously economic feasibility expenses incurred. Otherwise, they may challenge such expenses. TO documentation You also need to be very careful. Any errors or omissions in the registration may lead to disputes with the tax authorities.

The tax rate is set by the Tax Code at 20 percent. At the same time, in federal budget only 3% of the tax amount is received, the remaining 17% goes to the regional budget. At the same time, regions can reduce the tax rate by special laws from 17% for individual categories taxpayers up to 12.5%.

The Tax Code also has special tax rates for certain categories of taxpayers - 30%, 20%, 15%, 13%, 10%, 9% or 0% - more details about them can be found in Article 284 of the Tax Code of the Russian Federation.
Tax reporting is submitted for calendar year, however, companies make advance payments during the year and hand over tax reporting every quarter (in other words, they report for the first quarter, half a year and 9 months). It should be noted that there are some categories of taxpayers who are exempt from paying income tax. .

Some organizations are required to operate on OSNO, regardless of whether they meet the conditions for applying preferential tax regimes:

1. Non-resident companies;
2. Insurance and banking companies;
3. Pension and investment institutions;
4. Securities market participants.

Individual entrepreneurs do not pay tax (instead they pay personal income tax).

It should be understood that the need to pay income tax arises when the organization makes a profit in reporting year. If the company operates at a loss, there is no tax.

Read in “System Financial Director”

Property tax

Any enterprise that has fixed assets on its balance sheet must pay property tax. Legal entities calculate and pay tax on all property that they have included in their accounts accounting as fixed assets. Individuals calculate tax only for real estate. However, the Tax Code provides for a small concession for organizations - the cost of fixed assets 1 and 2 is not subject to taxation depreciation groups, which was acquired on January 1, 2013. An individual entrepreneur will calculate property tax on the premises or land plot which belong to him as an individual if he uses them in business.

Property tax rate is only 2.2% of average annual cost property. In fact, the calculation of this tax on OSNO can be considered the easiest and least labor-intensive. However, it should be noted that OSNO does not provide for an exemption from property tax in relation to real estate directly involved in production activities, while in special modes this is possible.

Personal income tax

As the name itself suggests, only individuals, including individual entrepreneurs, are taxed. It can be compared with the income tax, which is imposed on legal entities, with one important difference - the personal income tax rate is in most cases 13% instead of 20%.

According to the Tax Code, rates for this tax vary from 9% to 35% depending on who received the income and the type of income. The most common are:

• the 13% rate is considered the basic rate and applies to all income of Russian citizens (unless other tax rates). Tax deductions may be permitted by law for such remuneration;
• a rate of 30% applies to cash remunerations of non-residents. If foreign citizen was geographically in Russia for more than 183 days during Last year, it can reduce the tax rate to 13%;
• the most high rate 35% applies only to citizens of our country and for such income, for example, winnings in games, lotteries, competitions.

VAT under the general taxation system

The obligation to calculate this tax appears only when an enterprise begins to sell its existing products, perform any external work, provide various types of services, and also when ownership of goods is transferred. However, not the entire cost of products is taxed, but only the added value (hence the name of the tax), therefore the amount of sales tax is reduced by the amount input VAT, paid for the purchase of goods or materials, the acquisition of various types of work and services. .

For information! Added value is the price that the buyer paid for your product, the work you did or the service you provided, minus the price that you paid for the purchased materials, work and contractor services spent on production.

Operations of import of goods into the territory of our country or removal from abroad are also subject to VAT. Yes, according to zero rate export operations are taxed, as well as the operation of power lines, cargo transportation by plane, helicopter and train.

Sale of baby food, diapers and other children's goods, food, bulk medicines and medical products, as well as the sale of animals are taxed at a rate of 10%. For all other goods, works and services, a rate of 18% applies.

The legislation identifies certain types of goods and services that are not subject to VAT at all. A separate chapter 149 of the Tax Code of the Russian Federation is dedicated to them. For the most part, these are socially significant goods and services, such as: education, the sale of certain medical drugs, childcare and sick care services, as well as the provision of utilities, various operations of banks and other credit institutions and services of insurers and much more.

Ultimately, it is the buyer of goods, works and services who pays it (that’s why you may notice the amount of tax in a receipt from a supermarket on a separate line, if you look closely at it), therefore the tax qualifies as indirect.

Tax reporting on OSNO

For individuals-entrepreneurs at OSNO have the following schedule:

1. Tax officials unilaterally calculate the amount of property tax and send a notice demanding payment of the tax by November 1 of the following year. There is no need to fill out a declaration - this is not necessary (after all, the tax authority has already calculated the amount of tax, all that remains is to pay).
2. An individual fills out personal income tax reporting in form 3-NDFL and submits it to tax office until April 30. If the increase in income, compared to the previous year, was more than 1.5 times, then you will also have to fill out form 4-NDFL to report to the tax authorities. The tax is paid in advance no later than July 15, October 15 and January 15. The remaining total tax amount is due by July 15th.
3. VAT is a quarterly tax, so it is paid before the 25th day of the month following each quarter of the year. Accordingly, tax reporting is submitted within the same time frame (as a rule, together with payment of the calculated tax).

How organizations report to tax authorities:

1. Property tax is paid to the regional budget. The declaration is submitted once a year before January 30 (unless local law approves a different procedure for reporting and paying taxes). Legal entities are required to provide tax reporting themselves. The tax amount is payable either once a year or in advance payments quarterly.
2. The VAT declaration is completed quarterly no later than the 25th day of the month following the reporting month. The procedure for filing declarations and paying taxes is similar to the procedure established for individual entrepreneurs.
3. If the profit for the year was less than 15 million, reporting must be prepared within the following deadlines: quarterly, half-year, 9 months, and submitted to the tax authorities by the 28th day of the month following the established deadline. The final declaration for the year is submitted by March 28. Reporting can be prepared monthly, but in this case you will also have to pay the tax amount every month based on the amount of actual profit.
4. All taxes are paid only in non-cash form(this applies to both organizations and individual entrepreneurs), so you should take care in advance of opening a current account to interact with tax authorities.

OSNO is a taxation system provided tax legislation RF 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 between the general taxation system under the Tax Code of the Russian Federation and 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. Vice versa, general system Taxation under the Tax Code involves, in contrast to special regimes, the payment of the largest number of different 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, payment specific tax depends on whether the object of taxation arises, and the calculation of a specific tax confirms the availability 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 main 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 paying individual specific taxes. For example, an organization has movable property, recognized as an object of taxation for property tax (

OSNO is a tax regime for which there is no separate chapter in the Tax Code of the Russian Federation. It pays the 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 within the prescribed period) to use one of special regimes taxation.

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 premiums V 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, tax returns are submitted for each of them, and both payments payable and, in many cases, advance payments are calculated. 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 Maintained, as a rule, in an automated form, tax returns are mandatory are submitted via telecommunication channels (TCC). According to the results tax audits any of the taxes 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 reasonable goal applications 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, a large share of wages in the 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 mode that includes different taxes depending on the type entrepreneurial activity, as well as taxes on employee salaries.

Most large business entities in the country apply a general taxation regime. At the time of registration of an enterprise or individual entrepreneur, if they have not submitted any additional applications for choice, these entities automatically apply this taxation system, which is standard for everyone. It has both pros and cons.

Compared to other systems, OSNO is the most extensive, containing a large number of mandatory payments, and requires accounting, as well as reporting to the Federal Tax Service, statistics, etc. To maintain records, it requires the presence of a whole staff of specialists in this field.

The general taxation system for individual entrepreneurs has no restrictions; they can carry out any type of activity, but it is worth considering that only organizations can conduct them.

At the same time, it is these entities that have the most complete information about their work, due to the increased legal requirements for them.

In what cases is it beneficial to use OSNO?

This tax regime is beneficial for individual entrepreneurs and companies, mainly if the majority of their counterparties apply it in their activities. This is primarily due to input VAT. About a fifth of the revenue (output VAT) of such firms is a mandatory payment, which can be reduced by the amount of input tax. The larger its size, the lower the VAT liability to the budget.

The organization also increases the chance of winning a large contract. Certain types of activities (credit, pawnshop, insurance, etc.) can only be carried out by enterprises using OSNO.

When importing products from foreign countries during customs clearance, the cost of imported goods must be subject to VAT, and only companies and individual entrepreneurs on OSNO can offset this tax.

In addition, within the general mode you can use established by law benefits that allow you to work almost on equal terms with other special systems, without observing certain restrictions (for example, number).

OSNO can be combined with some preferential regimes, and this in turn can optimize the taxation system in the company.

What taxes are paid on OSNO?

The general system includes the following obligatory payments, as income tax (for individual entrepreneurs - personal income tax), VAT, property tax.

Type of tax	Bid	Reporting	Payment deadlines	Who pays
Income tax	20%	Quarterly (monthly) declaration. Financial statements	Until the 28th day of the month (inclusive), after the reporting period. There are advance payments.	Organizations
Personal income tax	13% or 30%	3-NDFL	Until July 15 of the year (inclusive) following the reporting year. There are advance payments.	Entrepreneurs
VAT	0%, 10%,18%	Quarterly VAT returns	Before the 25th day of each 3 months, after the reporting period	Organizations Entrepreneurs
Property tax	2,2%	Annual	Established by the Subjects of the Russian Federation	Organizations Entrepreneurs

Important! This list of taxes considers only those taxes that are inherent in a given taxation system. In addition, taxpayers pay general taxes, for example, 2 personal income taxes, payments to the Pension Fund for employees, etc.

Income tax

The object of taxation of this tax is the profit of the organization, calculated on the basis of accrued income (with the cash method - paid) and economically justified expenses incurred that have documentary evidence. Basically, the tax rate is 20%, consisting of a federal part (2%) and a regional part (18%).

The latter are given the right to reduce it for certain categories of enterprises. Tax payment can be quarterly or monthly (for large companies).

Taxpayers provide tax calculations behind reporting periods, and for tax - a declaration on an accrual basis until March 28 of the next year.

Personal income tax

Entrepreneurs are payers of personal income tax, which is calculated based on the revenue they receive from their activities. The Tax Code of the Russian Federation allows individual entrepreneurs to use professional deductions which need to be documented. They can also be used without the appropriate documents, but within the established standards. For residents, the tax rate is 13%, for non-residents (staying in the country for less than 183 days) - 30%.

Individual entrepreneurs' reporting to OSNO is represented by a declaration in Form 3-NDFL, which must be submitted by April 30 of the next year. Tax office based on the declaration for last year can calculate the amounts of three advance payments for an individual entrepreneur (1/2, 1/4 and 1/4 of the amount of the annual personal income tax).

VAT

Payers of this tax are both companies and entrepreneurs. The tax base is the income received from sales in the country. The tax rate generally applied is 18%. For some types of activities, a reduced rate is provided - 10%, or 0%. In this case, the calculation can use the base or calculated (18/118%, 10/118%), for example, for advance payments.

To prepare quarterly declarations, the company must maintain special tax registers- books of purchases and sales, which together with the report are sent to the Federal Tax Service. They are submitted by the 25th day of the month after the reporting quarter.

It is possible, under certain conditions, to obtain a VAT exemption.

Property tax

This payment goes to the regional budget. Its object is the value of movable (listed on the balance sheet until 01/01/2014) and immovable property of the organization and individual entrepreneurs, located on their balance sheet, calculated as of January 1. The Tax Code of the Russian Federation establishes maximum bet in the amount of 2.2%, while regional authorities are given the right to reduce it, as well as differentiate it depending on payers.

A property tax return must be submitted by March 30 of the following year. Advance payments are made quarterly within the deadlines established by the regions.

Currently, there is a transition from using the residual value of property to the cadastral value when calculating tax. In the constituent entities of the Russian Federation, in which its calculation has moved to this order, this tax is mandatory for preferential taxation systems.

Transition to OSNO

Transition from simplified tax system to OSNO

The transition of a company from a simplified system to a general one can be carried out in two cases:

• By independently refusing to use the simplified tax system - from the beginning of the next calendar year;
• Due to violation of the conditions under which the simplification is applied (excess of income, number, residual value of fixed assets, opening of branches, appearance of a share in the authorized capital of a legal entity of more than 25%) - from the beginning of the quarter when it occurred.

In case of transition, the company is obliged to inform tax service. For a voluntary transfer, an application is used in accordance with Form N 26.2-3, which must be submitted no later than January 15.

If the terms of use of the simplified tax system are violated, the organization uses a statement in accordance with form N 26.2-2. It must be sent to the tax office no later than 15 days after the end of the period in which such a violation occurred.

Transition from UTII to OSNO

An organization can switch from imputation to OSNO on a voluntary basis, or in connection with the end of the activity for which UTII was used.

Such cases include:

• Cancellation of the use of UTII for this type of activity;
• Due to a violation of the terms of use of UTII (for example, exceeding the area of ​​a retail premises);
• Starting activities in the form of a simple partnership or trust management property.

Also, the company is obliged to refuse UTII if the number of employees or the participation of other companies in the authorized capital is exceeded.

Application to the tax service for deregistration as UTII payer must be submitted within 5 days from the end of the activity. Firms fill out, and entrepreneurs fill out.

Transition from Unified Agricultural Tax to OSNO

The transition from agricultural tax to the general regime can be made voluntarily, or due to non-compliance with the criteria for its application. If a company refuses the Unified Agricultural Tax, it needs to notify its Federal Tax Service about this before January 15. To do this, the organization fills out form No. 26.1-3.

A forced transition must be made in cases where purchased raw materials are used for the production of products, or the share of the company’s income from the sale of self-made goods is less than 70%. However, it must be remembered that the last criterion is calculated only at the end of the year.

And even if the results interim reporting indicate that the company will lose the right to use the Unified Agricultural Tax, it will still be recognized as its payer until the end of the period. After losing the opportunity to use the agricultural tax, the company can return to it only after a year.

Transition from Patent to OSNO

The transition from the PSN to the general taxation system is made if the conditions for its application are not met:

• If, since the beginning of the year, an income of more than 60 million rubles has been received from the activity for which the patent is applied;
• The number of employees involved exceeded 15 people;
• Tax was not paid on deadlines.

If an individual entrepreneur has lost the right to use a patent, he must report this to the Federal Tax Service within 10 days from that moment. In addition, for the lost period he is obliged to calculate and pay all taxes provided for by the general taxation regime.

A voluntary transition from a patent to OSNO is made within five days from the date of notification of the tax service about the termination of activities on the patent.

The general taxation system is one of five existing tax regimes. Used by organizations and entrepreneurs by default, unless otherwise stated.

Separately general taxation system (OSNO) tax code does not consider. This type mode is automatically set when registering newly created subjects. The transition to preferential systems is carried out at the request of the taxpayer in compliance with the current rules: deadlines, application procedure, other conditions.

The use of OSNO is, as a rule, a necessity for full-fledged accounting. Subjects on the common system pay everything established taxes, including income tax (income tax for individual entrepreneurs), property payments, VAT, unless otherwise provided current legislation. For example, VAT can be avoided for small amounts of revenue.

Today in Russian legislation The following tax payment regimes apply:

• OSNO (general system);
• UTII (calculation of tax on imputed income);
• Unified agricultural tax (for agricultural enterprises);
• relevant only for individual entrepreneurs).

The main tax under OSNO is income tax (personal income tax for individual entrepreneurs). Calculated based on the results of activities. You will learn how to correctly fill out the 3-NDFL declaration

It is allowed to combine the OSNO modes with UTII, Unified Agricultural Tax and PSN. It is impossible to operate the general taxation system simultaneously with the simplified tax system.

What is the difference between the general system and others?

General system for organizations

Organizations using a common tax system are usually classified as representatives big business. For example, if there is total amount Revenues for a tax period of less than 150 million rubles may use the simplified tax system.

Organizations on OSNO are payers of income tax. The payment rate is 20%. It is necessary to report accruals quarterly or monthly (as opposed to the amount of income for previous quarters).

In addition to income tax, organizations need to charge VAT if the income received does not allow them to obtain tax exemption.

Organizations on OSNO are required to transfer insurance payments, accrued on the income of employees, in full. Currently the basic contribution rates are:

• in the PF - 26%;
• in the Social Insurance Fund - 2.9%;
• in the Federal Compulsory Medical Insurance Fund - 5.1%.

BASIS in relation to accounting involves the use of the accrual method. The cash method can also be used, but if there is little income. However, practice shows that the vast majority of enterprises still prefer to work on the accrual basis, which avoids discrepancies in tax accounting and accounting.

For large taxpayers, there is also the obligation to maintain full accounting records. Simplified accounting is allowed only for small organizations.

The general taxation system is preferable not only for large entities with large turnover and significant revenue. OSNO is often chosen by those organizations for whose counterparties it is preferable to have “input VAT”. If this condition exists, wholesale buyers are more willing to enter into contracts.

OSNO for individual entrepreneurs

The general system for entrepreneurs has almost the same features as for organizations.

The need to pay basic taxes under the same conditions also remains. However, there are some differences:

1. The main tax on OSNO for individual entrepreneurs is personal income tax (NDFL). For Russian users the rate is 13%.
2. The difference is in reporting and making payments on income.
3. Individual entrepreneurs, under any regime, are required to transfer fixed insurance payments for themselves personally, regardless of their actual activities. The total basic amount of payments as of 2017 is 27,990 rubles. The amount may be higher if there is income over 300,000 rubles for the tax period.

As a rule, individual entrepreneurs register their activities using preferential regimes. Most of the entities on OSNO are still organizations. The reason is the need for a large amount of paperwork to calculate taxes. In the absence of accounting obligations, generating data is not so simple.

OSNO for individual entrepreneurs and LLCs - what is the difference?

Transition to OSNO

When registering a new economic entity By default, the general tax system is applied. If large turnover is not initially planned, and the number of hired workers allows, most organizations and individual entrepreneurs prefer to work on preferential terms.

The transition for newly registered entities must be carried out according to the rules and within the established time frame, including:

1. It is possible to switch to the simplified tax system within 30 days after registration. To do this, you need to provide a corresponding notification to the tax service.
2. Right to use of UTII arises when a subject is registered as a UTII payer.
3. The choice of the Unified Agricultural Tax regime for newly created organizations and individual entrepreneurs is possible within 30 days from the date of registration.
4. It is possible to select a patent system at the same time

If the entity has already been operating for some time, once a year it is allowed to change the current taxation regime, which is important for payers of the simplified tax system and unified agricultural tax.

Violation of the rules for working under preferential treatment means an automatic return to the general taxation system. The reasons may be:

• increase in income level;
• increase in the number of employees;
• changes in activities.

The effect of the general regime in case of non-compliance with the prescribed criteria begins in the quarter in which the violations were committed. Accordingly, it will be necessary to begin accruing and paying taxes during this period in accordance with the rules for working on OSNO.

Thus, if the limited revenue threshold on the simplified tax system is exceeded, or the cost of fixed assets increases, subjects begin to use the OSNO from the beginning of the quarter in which the discrepancy arose. That is, it will be necessary to accrue and pay the appropriate taxes for this period.

In a situation where the payer did not immediately detect a violation of the established criteria, a deduction of taxes paid for this period is allowed. In addition, you will need to provide the Federal Tax Service with a notice of loss of the right to apply the preferential treatment.

When terminating an activity falling under UTII, it is also necessary to notify the inspectorate, submit the appropriate declarations and pay taxes.

Characteristics of the general system.

The option of voluntary regime change is also possible. Working under new conditions becomes possible from the beginning of a new tax period, information about this should first be submitted to the Federal Tax Service.

Reporting on a common system

The general taxation system involves the largest amount of reporting. It is recommended to create a schedule for the provision of documentation, since if the deadlines are violated, the taxpayer faces administrative fines.

List of reports that must be submitted to OSNO:

• corporate income tax (monthly or quarterly);
• 3 - personal income tax and 4 - personal income tax (if necessary) for individual entrepreneurs annually;
• declaration on transport tax annually;
• property tax reporting (annually or as established by regional authorities);
• declaration on land tax(annually);
• VAT reporting (quarterly);
• certificates 2 - personal income tax (annually);
• calculation 6 - personal income tax (quarterly);
• reporting to the Social Insurance Fund and Pension Fund (quarterly and monthly);
• financial statements (annually);
• other types of reporting depending on the selected type of activity.

The general taxation system often provides for full-fledged accounting and tax accounting. The most time-consuming process is comprehensive documentation. Typical for large and medium-sized businesses.

In order to optimize taxation and simplify document management, small businesses still prefer preferential tax regimes.

How individual entrepreneurs’ reporting is generated on the general taxation system - see this video lesson: