All taxes and payments for LLCs can be divided into three main categories:

1. Taxes and insurance payments from employees' salaries.
2. Taxes depending depending on the chosen taxation system.
3. Additional taxes and fees (depending on depending on the type of activity).

Free tax consultation

Taxes and insurance payments from employee salaries

Any organization (LLC) has employees. Regardless of whether they work employment contract or on a civil basis (provision of services, casual work, etc.), each employer is obliged to:

• Calculate and withhold personal income tax from income paid to employees. Once at the end of each month (the next day after salary payment), the employer is obliged to transfer personal income tax at a rate of 13% to the tax service, acting as tax agent.
• Pay insurance premiums to the Federal Tax Service and Social Insurance Fund. Deductions for employees are made no later than the 15th day of each month, based on the size of the established tariffs (in 2017, the total workload for basic tariffs is 30%).

Note: CEO in an LLC is also considered an employee. Therefore, even if there are no other employees in the organization, it is necessary to withhold personal income tax and transfer insurance payments from the general director’s salary in any case.

Learn more about taxes and insurance payments for employees.

Taxes depending on the chosen taxation system

As of 2019, there are four tax regimes for LLCs in Russia (one general and three special):

• The general taxation system is OSN;
• Simplified taxation system - simplified taxation system;
• Single tax on imputed income - UTII;
• Unified agricultural tax - Unified Agricultural Tax.

You can learn more about each tax system on this page.

Additional taxes and LLC payments

Certain types of activities require the payment of additional taxes. These include:

• Tax on the production and sale of excisable goods.
• Mineral extraction tax (MET).
• Water tax for the use of water bodies.
• Gambling tax.

Organizations with special permits and licenses, in addition to additional taxes, must also carry out:

• Regular payments for the use of subsoil.
• Fees for the use of wildlife objects.
• Fees for the use of aquatic biological resources.

Note: Additional taxes, fees and charges must be paid regardless of the tax system on which the organization is located.

The process of creating a Limited Liability Company begins with a meeting of founders, at which a decision is made on state registration. IN mandatory statutory documentation is being formed that will regulate the further work of such an organization (can be downloaded on the Internet or obtained from lawyers). After this, the package of documents is transferred to the state registrar, who reviews them within 5 working days, after which he makes an entry in the Unified State Register of Legal Entities. If during the work the need arises, then the document in new edition must be submitted for certification to tax authority. During the registration process of a company, the founders must choose the regime in accordance with which taxes will be paid: UTII, OSNO, simplified tax system or unified agricultural tax.

UTII

Starting from 2013, Limited Liability Companies can voluntarily apply the UTII tax regime. The Tax Code of the Russian Federation contains a list of business areas to which imputation can be applied. In parallel, this tax system can be combined with the simplified tax system and OSNO.

Federal legislation defines UTII size. LLCs must apply a 15% rate to the amount of imputed income. Calculation tax obligations legal entities must do according to the formula: ( Basic yield* Physical indicator * K1 * K2) * 15% = UTII, where

• K1 – deflator coefficient (in 2017 = 1.798);
• K2 – coefficient (correction), which is established by municipal authorities

Since 2015, local authorities have the right to independently set the amount of UTII, which can fluctuate in the range of 7.50% -15.00%. The amount of the rate depends on the type of activity performed, as well as the category of taxpayer. The transition to this tax regime is carried out after submitting the appropriate application.

BASIC

Limited liability companies that have chosen the general tax regime are required to maintain accounting records in accordance with approved standards, as well as pay taxes to the budget:

• value added tax (legal entities can find out in the Tax Code of the Russian Federation);
• income tax;
• property tax;
• salary taxes;
• customs duties;
• water, land and transport taxes, etc.

Advice: If entity does not know, he should contact the Federal Tax Service at the place of registration and get advice. You can also use methodological manuals and current regulations.

The income tax rate is 20%, but in some regions of the Russian Federation it can be reduced. The tax is calculated on net income and is paid once a quarter until the 28th. VAT rates apply at 0%, 10% and 18%. For property tax, the rate cannot exceed 2.20%; its amount varies depending on the region in which the LLC carries out commercial activities.

An LLC operating under the general tax system must withhold and transfer to personal income tax budget from wages of hired workers. Its rate today is set at 13%. Also, taxes are paid from wages to the Pension Fund, Social Insurance Fund and other extra-budgetary funds.

simplified tax system

A limited liability company can be chosen. In this case, the company will be able to optimize costs associated with taxes and fees. LLCs on the simplified tax system are exempt from paying property tax, VAT and income tax.

The rate under the simplified tax system is set for each company depending on the form of taxation chosen by it. For example, 6% is charged on the total revenue of the reporting period. A rate of 15% is applied when an organization uses the difference between expenses and revenue as the tax base. For certain types of activities, the simplified tax rate can be reduced to 5%.

note: if the LLC will apply according to simplified tax rate 6%, then he will be able to reduce the tax accrued for payment on contributions made for full-time employees.

Unified agricultural tax

If the Limited Liability Company operates in the field Agriculture, then it can choose the tax regime of the Unified Agricultural Tax. It applies a 6% rate. LLCs are exempt from the obligation to pay income and property taxes, as well as VAT.

To find out how much taxes an LLC must pay, its head needs to study the Tax Code of the Russian Federation. The size of the tax burden will directly depend on what tax regime the company uses. It is worth noting that large organizations who cooperate with VAT payers are forced to use a common taxation system, since otherwise they will lose counterparties. Small companies that seek to optimize their costs decide to use the simplified tax system or.

Save the article in 2 clicks:

Each tax regime that can be applied to a Limited Liability Company has its own advantages and disadvantages. In order not to make a mistake when choosing it, founders should carefully study Federal legislation, taking into account all the changes made to it. They can get any advice from the Federal Tax Service located at the place of their state registration.

In contact with

You should choose the taxation system that will be applied during the operation of the enterprise at the initial stage of opening a limited liability company. Despite the fact that the taxpayer has the right to change the taxation system once a year, it will be much more convenient to immediately submit the relevant documents to the tax authorities. Depending on what taxation system the organization will apply, the method of generating profit depends.

Choosing a tax system for an LLC:

• general mode. An enterprise operating under this scheme pays all major taxes to the budget;
• special tax regimes. These include a simplified system, UTII (the so-called single tax on imputed income) and other special tax regimes.

General tax regime

This mode is very difficult for accountants. Organizations using such a tax system need to keep records of many taxes. Income tax is calculated here individuals, VAT, income tax and taxes associated with professional activity. In addition, accounting is obliged to keep records, guided by the Chart of Accounts, and also comply with the necessary requirements established by special regulations. Organizations operating under the general taxation regime are required to prepare reports once a quarter and, if necessary, provide documents to interested parties.

It is much easier for small enterprises to work and report under the simplified tax system. The basic rule of this system allows you to replace a number of taxes with a single payment, which is calculated based on the results of the taxpayer’s activities. In this case, the taxpayer can choose how he will calculate the tax - 6% of the amount of income or 15% of the amount of income reduced by the amount of expenses. In order to obtain the right to operate using the simplified taxation system, it is important that the enterprise meets several requirements specified in Chapter 26.2 Tax Code:

• the company's income for nine months of the previous year cannot exceed fifteen million rubles;
• average number of employees throughout tax period– no more than one hundred people;
• share of participation of other organizations – no more than a quarter;
• the residual value of fixed assets is less than one hundred million rubles.

It is important to remember that calculation under the simplified taxation system does not relieve the organization from the obligation to pay contributions to the Pension Fund and social insurance contributions.

Unified agricultural tax

This taxation system was introduced specifically to support agricultural production.

Taxation is regulated by Chapter 26 of the Tax Code of the Russian Federation. The main purpose of this system is to support organizations engaged in agricultural activities by exempting them from a number of regional and federal taxes. In this way, the state can strengthen the budget revenues through the production of agricultural goods. In addition, the introduction of such a tax regime is an excellent way to increase the level of social protection rural residents.

Another special mode taxation – a single tax on imputed income, which is calculated for certain types of activities. The main difference from other regimes is that the organization does not have the right to choose whether to pay a single tax or work under the general taxation regime. UTII is regulated by the articles of Chapter 26.3 of the Tax Code of the Russian Federation. Enterprises that are engaged in certain types of activities defined by law pay tax based not on their profits, but on the average for the region. The profitability of an activity is calculated based on many factors. It is important that UTII is established at the municipal level. Imputed income is considered to be potentially possible income, which is influenced by a combination of factors. That is why tax rates may vary in different regions, taking into account adjustment factors.

Taxation of limited liability companies

In cases where an organization conducts several types of activities at once, it may be necessary to keep records separately. Regardless of what tax regime the organization plans to use, it is necessary to pay all taxes and fees on time. This will help to avoid problems with tax authorities in the future.

Video

We invite you to watch the video instructions on choosing a tax system.

What taxes a company pays very much depends on what taxation regime it is in.

Special regimes - simplified tax system, unified agricultural tax, UTII - provide for the exemption of a company from certain taxes, such as VAT, etc.

Instead of these types tax payments a special single tax is established, provided for by the Tax Code of the Russian Federation under the selected regime.

In addition to federal payments, all organizations pay taxes that are determined by the presence of an object of taxation: transport, land, water and similar taxes.

What tax changes await LLCs in 2019?

Let's look at simplification, a single tax and a general taxation system.

Simplified taxation system

The tax rate for the simplified tax system depends on the chosen mode. There are only two of them - income And income minus expenses.

If the LLC chooses to pay tax on its income, the tax rate will be 6%.

That is, you will pay 6% taxes on any amount received into the company’s current account.

In the second case, income will be reduced by the amount of production expenses and the tax rate will be different - 15% of the difference between income and expenses.

From what was credited to the account, we subtract what we spent, and from the balance we pay 15%

A significant part of the tax burden consists of taxes that the LLC assesses and pays from the payroll fund.

This is personal income tax (former income tax) And insurance premiums V social funds: Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund.

IN previous years Contributions to the Pension Fund were divided into the insurance and funded parts of the pension, depending on the age of the employees. Payments were divided according to the accruals.

From 2019, the company will pay all accrued amounts only to the insurance part of the pension in one payment. The Pension Fund itself will distribute the contributions received.

Since 2019, the amount of the income limit for applying the simplified tax system has increased. Now it should amount to 150 million rubles for three quarters of 2019.

If the income of the LLC as of October 1, 2019 exceeds this limit, the right to application of the simplified tax system is lost and taxes are calculated according to the general system.

We should not forget that, starting from 2019, “simplified” enterprises are also required to present financial statements to the tax authority and statistical office.

A single tax on imputed income

The amount of UTII that LLCs must pay in 2019 is established based on physical indicators (area of ​​a store or cafe, number of employees, etc.) and coefficients established by the constituent entities of the federation (K2) and the federal center (K1).

In 2019, the deflator coefficient was set at 1.798.

General taxation system for LLCs

Under OSNO, a limited liability company is a federal tax payer:

• VAT (value added tax) - the general VAT rate is 20%, however, for some goods/services indicated in a special list, it can be 10% or 0%;
• – the tax rate is: in federal budget– 2%, to the budget of the subject of the Federation – 18%. Also, all amounts are rounded to the nearest whole ruble;
• – base rate 2.2% of average annual cost property, calculated based on book value fixed assets.
• Personal income tax – changes affected only property deductions, which are provided to citizens for the purchase of housing. Now the interest paid on the purchase of real estate will be a separate deduction. The personal income tax rates that apply to an LLC as a tax agent have not changed: 13% is withheld from the employee’s income, and 13% from the founder’s income (dividends).

Insurance premiums in 2019 were not subject to changes - the applied rates remained the same: for the Pension Fund of the Russian Federation - 22%, for the Social Insurance Fund - 2.9%, for the Compulsory Medical Insurance Fund - 5.1%.

There was a promotion limit base for calculating insurance premiums - now it is 865 thousand rubles.

Accrued amounts of wages exceeding this limit are not included in the tax base for contributions to the Social Insurance Fund and Compulsory Medical Insurance Fund, and for Pension Fund The insurance premium rate will be reduced to 10%.

IN transport tax Tax rates for expensive cars have changed.

If the LLC has a car on its balance sheet that costs more than 3 million rubles, then the tax must be calculated taking into account the increasing coefficient, which will range from 1.1 to 3.0.

The specific size of the coefficient depends on the age and cost of the car.

Useful articles

When opening their own enterprise, beginning businessmen face many difficulties related to both organizational and registration issues: what kind of enterprise it should be (what to choose - LLC or individual entrepreneur), which taxation system is preferable and how to make a choice, and many others . In fact, deciding on this is not so difficult if you consider the main features of each form.

First, you should note how an LLC differs from an individual entrepreneur, and then consider the tax systems and make a choice. The main difference that exists between an LLC or an individual entrepreneur is liability: a participant in a limited liability company is liable before the law in the amount of his share in the authorized capital of the enterprise, and an individual entrepreneur – with all the property belonging to him, but after an appropriate court decision. In addition, if an LLC goes bankrupt due to the fault of other persons, then subsidiary liability may be assigned to them for the obligations of a company participant.

The next thing you need to register an enterprise is to decide which taxation system to work with. Today, for an LLC you can choose:

• general system (OSNO);
• special modes.

In turn, special ones are divided into four types of tax regimes:

• simplified system (STS);
• with payment of the Unified Tax on Imputed Income (UTII);
• with payment of the unified agricultural tax (UST);
• taxation upon implementation of production sharing agreements.

existing in tax legislation LLC will not be able to choose the patent system, because it is provided only for individual entrepreneurs.

Each of the listed systems has its own characteristics, advantages and disadvantages, so the choice requires a more detailed consideration.

Features of the general taxation system

The general system is universal; any enterprise can operate according to it, regardless of ownership (LLC, OJSC) or volume (it can be a large monopoly or individual entrepreneur). It differs in that it does not impose restrictions on types of activities and provides for the payment of all taxes (on profit, property, land, wages to employees, excise tax and others). But, main feature What distinguishes the general regime is that everyone pays VAT (value added tax).

After registration, the LLC will make the following types of deductions:

The disadvantages are that general system, if you make a choice in its favor, involves complex calculations and reporting, which are compiled for each of the provided taxes. Thus, well-structured accounting is a must.

Features of the simplified taxation system for LLCs

A simplified system is the choice of many today; it is distinguished by a lot of conveniences, because the simplified tax system provides for the payment of only one quarterly tax and annual report. At the same time, it has a number of limitations and not all types of activities are suitable for it. The simplified tax system is possible for enterprises whose annual income does not exceed 45 million rubles; under it, tax is paid on income and on wages.

The calculation of the amount of deductions under the simplified tax system depends on the type chosen:

• according to the established uniform tax rate(this is 6% of income);
• in the amount of 5 to 15% of the profit from which expenses are deducted (the rate is set by local authorities and depends on the region and type of activity).

You can choose which type of simplified tax system will be better by making preliminary calculations for one and the second, but before that you should consider whether documentary evidence of all expenses is realistic and find out what rate is provided for the type of activity being opened in a given region.

The disadvantages of the simplified tax system include:

• impossibility of working with counterparties who pay VAT (other LLCs, individual entrepreneurs);
• mandatory USN condition— work with a cash register (or strict reporting forms).

Features of working under the UTII taxation system for LLCs

When registering, they often choose a special tax regime such as UTII (single tax on imputed income). The system implies fixed contributions, which depend not on the profit received, but on physical indicators: the area of ​​the sales floor, the number of employees, passenger seats in vehicle(if we are talking about transportation), type of activity. UTII exempts you from paying property tax, VAT is not provided. The tax rate is 15%.

This mode is considered more profitable and better than others in many respects, primarily in terms of economic benefits, as well as simple reporting. At the same time, many nuances should be taken into account that equate to the disadvantages of UTII:

• tax is paid even if reporting period The LLC suffered losses;
• impossibility of working with contractors who pay VAT;
• dependence of the tax amount on the established coefficients.

Features of working under the Unified Agricultural Tax system for LLCs

The special regime of Unified Agricultural Tax has a number of advantages, like the simplified tax system or UTII, but is designed exclusively for agricultural activities (if an LLC, like an individual entrepreneur, specializes in the cultivation, processing and sale of agricultural products).

The tax rate for the Unified Agricultural Tax is 6%, calculated based on the difference between income and expenses. Therefore, it will be necessary to provide documentary evidence of all expenses incurred for the reporting period (checks, invoices). The possibility of this should be analyzed before making a choice in favor of the Unified Agricultural Tax when registering an LLC (it may be better to have a simplified taxation system, which can also be chosen).

Features of taxation when implementing production sharing agreements.

When registering an LLC, you can choose to be taxed when executing production sharing agreements. But this regime is intended only for those enterprises whose type of activity is related to subsoil use and investments made in the exploration and production of mineral resources in the territory Russian Federation, and the LLCs themselves are investors in the agreement under the law “On Production Sharing Agreements”.

Approximate calculation of tax deductions for different forms of taxation

It is planned that Moda LLC will open its own store, which will sell youth clothing in the city of Perm in rented premises. For this purpose, a preliminary calculation has been made monthly profit, which will amount to 1 million rubles excluding VAT. In addition, the following should be taken as initial data:

• monthly amount of expenses (for purchases, rent, insurance premiums, employee salaries, and so on) - it will amount to 700 thousand rubles;
• staff – 6 people;
• sales floor area – 45 sq. meters;
• monthly insurance premiums – 12 thousand rubles.

For this type of activity, there are three taxation systems: simplified, UTII and general. Now you can calculate the amount of deductions for each and choose a cost-effective form.

1. General system.

Profit for the year will be: 1 million rubles * 12 months = 12 million rubles.

Expenses for the year: 700 thousand rubles * 12 months = 8.4 million rubles.

Income tax is calculated on the difference between annual income and expenses: 12 million rubles. — 8.4 million rubles. = 3.6*20% = 720,000 rub.

Plus, VAT. It is 18% of the sales amount for the year, in this case 2.16 million rubles. (but most of it can be returned by recalculating between the “input” and “output” VAT).

1. Simplified system.

If you choose the simplified tax system at the established single tax rate of 6%, then it will be 1 million rubles * 12 months * 6% = 720,000 rubles. It can be reduced by insurance premiums: 720,000 rubles - 144,000 = 576,000 rubles.

If the simplified tax system is chosen according to the “income - expense” system, then the calculation is made taking into account the rate established by local authorities, which is equal to 15%. Then the difference between annual income and expenses is taken and multiplied by the rate: 12 million rubles. — 8.4 million rubles. = 3.6*15% = 540,000 rub.

1. UTII (single tax on imputed income).

Actual income and expenses, as well as their difference, are not needed in this case; to calculate UTII, only:

• basic income for a certain period (DB is different for each type of activity, for retail in 2014 was 1800 rubles);
• FP is an indicator of the physical activity of the enterprise (depending on the size of the trading floors and how many employees);
• K1 – coefficient set annually by the government (in 2014 it was 0.5);
• K2 – established by local authorities (for trading floors in Perm, the area of ​​which is less than 50 square meters, in 2014 it was 0.25).

UTII = BD*FP*K1*K2*15% (tax rate).

Substituting all the values, it comes out to almost 554,000 rubles. The tax can be reduced on insurance premiums, but not more than half, so for Moda LLC it will be 410,000 rubles. in year. This regime does not provide for VAT.

If we compare all the listed results, then for this case UTII turned out to be more profitable than the general or simplified system, so the choice is obvious. There is no point in calculating the Unified Agricultural Tax, since this type concerns taxation for agricultural activities and a retail store does not fall under it. Also, salary tax is not taken into account, because wage fund is the same in all cases.

How to choose an effective tax system for an LLC

To summarize how to choose a taxation system convenient for LLC activities, we can highlight a few simple steps:

• highlight a list of all suitable forms of taxation;
• analyze separately each mode and its features;
• find out whether it is important for an LLC to work with VAT;
• make a preliminary calculation of tax deductions for those forms of taxation that are suitable;
• compare the results and choose the mode that showed better results for LLC (economically beneficial).

It is very important to do right choice system, because it depends on how well it is planned the tax burden, the prosperity of the enterprise (LLC, individual entrepreneur and any other) depends.