Separate accounting when combining basic and standard. Basic or usn - which is more profitable?

In some situations, enterprises cannot be in the same tax regime. The reason is that each of taxation systems applied by the company in relation to certain types of activities and subject to compliance with the requirements prescribed by law.

Sometimes a situation arises when an enterprise performs work and provides services that fall under different tax regimes. The Tax Code allows the use of several taxation systems at once, but with certain restrictions.

Can be combined the following modes:

• OSN with UTII;
• simplified tax system with UTII;
• Unified agricultural tax with UTII.

When combining modes, separate accruals are made for each type, and all necessary reports are submitted to the Federal Tax Service. The first and second combination options are the most common, but the third is quite rare. The right to apply several regimes at once arises for a company in the case when it is in one tax regime, but begins to engage in an activity that is subject to this mode does not qualify.

Other options, for example, combining tax regimes OSNO and simplified tax system are unacceptable.

Features of combining UTII and OSN

At combining UTII with OSN, a single imputed tax is calculated for the type of activity that falls under this regime and the corresponding declaration is submitted to the Federal Tax Service. The basis of the accrual is the cost of the base unit, the number of units and the use of coefficients.

The general mode implies calculation of all types of taxes, but in relation to those incomes that came from other activities, excluding works and services to which “imputation” is applied.

IN in this case, the main regime is general, and “imputation” acts as an additional regime in relation to certain types of activities.

Organizations are required to submit tax service simultaneously all types of reporting that are prepared under the general tax regime and a UTII declaration. For OSN, the following is given: list of reports within the specified time frame:

• VAT return;
• income tax return;
• personal income tax declaration.

Report on UTII submitted to the tax service quarterly by the 20th.

Payment is made in established by law order and in accordance with the accruals made.

Features of combining UTII and simplified tax system

Combination of tax simplified taxation system modes and UTII endowed with a peculiarity . “Simplified” applies to the entire enterprise and is calculated based on the amount of income received at the cash desk of the enterprise, and in in some cases company expenses are taken into account.

As for “imputation”, here taxation is carried out depending on specific type activities. To use the possibility of combining of these regimes, you must first transfer a certain type of activity that falls under UTII to this regime, and then apply the simplified tax system on a residual basis.

Reporting for each type of tax regime compiled and submitted to the Federal Tax Service in mandatory. To calculate the tax on the simplified tax system, income is taken that was received for the performance of work and the provision of services that do not fall under “imputation”. When using the tax object “income minus expenses”, it is also taken into account expenditure part company work.

The single imputed tax is calculated taking into account the coefficients and the cost of the tax unit, which are established in relation to certain type activities. This information can be found in tax legislation.

Declaration according to the simplified tax system submitted to the tax service once a year, before March 31. Payment is made upon receipt of the declaration. The UTII report is submitted to the inspectorate quarterly, before the 20th next month. Accrued payments are due by the 25th.

Features of combining UTII and Unified Agricultural Tax

Unified agricultural tax is not used very much big amount enterprises in 2016, however, if necessary, it can be combined with “imputation”.

Single imputed tax is accrued and paid according to indicators that are determined depending on the type of activity of the company. A list of types of work and services that fall under UTII can be found in the tax legislation. In addition to this, it is necessary values ​​of the correction coefficient and deflator coefficient, which are used to calculate tax. UTII reporting is submitted quarterly until the 20th.

As for the Unified Agricultural Tax, to calculate the tax, the income that the enterprise received from its activities is taken, without taking into account the amounts under UTII, and the expenses incurred by the company are also taken into account. The declaration is drawn up annually and Available until March 31st. At the end of the six months, an advance payment is provided indicating the amount payable for the past period.

Conclusion

In conclusion, several conclusions can be drawn.

1. First, we clarify the type of activity that the LLC or individual entrepreneur will engage in. then we clarify the requirements of which taxation systems this or that type of activity falls under. For example, services and retail trade are suitable for the simplified tax system, OSNO, UTII and PSN. Agricultural producers can be on the Unified Agricultural Tax, the simplified tax system, or the OSNO. If an organization and individual entrepreneur are engaged in production, then they cannot choose UTII and PSN. Individual entrepreneurs can be located on the PSN, engaged in such services as: production of carpets and carpet products, sausages, pottery, cooper's utensils, handicrafts, agricultural implements, business cards and others. The most big choice activities from special regimes - from the simplified tax system.
2. In terms of organizational and legal form (LLC or individual entrepreneur), the differences are insignificant - only individual entrepreneurs can acquire a patent. Other tax regimes are available for both LLCs and individual entrepreneurs.
3. By the number of employees. PSN has no more than 15 people, including individual entrepreneurs and other systems, if any. Restrictions on employees for the simplified tax system and UTII no more than 100 people.
4. The estimated income limit for the simplified tax system is 68.82 million rubles in 2015. There is no income limit for UTII, but only retail trade is allowed, not wholesale. For PSN, the income limit is set at 60 million rubles.
5. If you work with counterparties who are on OSNO, then you need to be a VAT payer, otherwise they will not work with you, then you better choose OSNO.
6. The simplified tax system “Income minus expenses” option may turn out to be the most profitable. In this case, you must have supporting documents for expenses and the list of them is closed (for more details, see the article on the simplified tax system).

An example of comparing the tax burden under different regimes for an LLC

Perspektiva LLC decided to open a store non-food products. Here are the initial data:

1. sales income per month - 2 million rubles (excluding VAT);
2. expenses (purchase of goods, rent, salaries, insurance premiums etc.) per month - 1500 thousand rubles, including VAT 1652 thousand rubles, of which VAT 252 thousand rubles.
3. square trading floor— 50 sq.m.;
4. number of employees 10 people;
5. the amount of insurance premiums for employees per month is 20 thousand rubles.

By type of activity this store meets the requirements the following systems taxation: UTII, simplified tax system and OSNO, and for individual entrepreneurs also PSN.

Let's calculate what the taxes will be under each of these regimes:

1. For UTII, the calculation is made using the formula: BD*FP*K1*K2*15%. Where BD for retail is equal to 1800 rubles, FP - 50 (sq.m), K1 in 2015 - 1.798, K2 for city X - 0.52.
   The amount of imputed income will be 84,146 rubles per month. Let's calculate UTII at a rate of 15% - equal to 12,622 rubles per month. The total UTII for the year will be 151,464 rubles. This amount can be reduced by paid insurance premiums and employee benefits (20 thousand rubles * 12 months), but not by more than half. Then the annual amount of UTII payable will be 75,732 rubles (for information: UTII is calculated and paid quarterly)
2. For the simplified tax system with the object “Income”, the tax amount is: 2 million rubles * 12 months * 6% = 1,440,000 rubles. This amount can be reduced by paid insurance premiums and benefits for employees (20 thousand rubles * 12 months), but not more than half. We calculate: 1,440,000 - 240,000 (insurance premiums for employees per year) = 1,200,000 rubles tax payable for the year - simplified tax system “Income”
3. For the simplified tax system with the object “Income minus expenses” - normal tax rate from area Y is 15%. We calculate: 24 million rubles (income for the year) minus 18 million rubles (expenses for the year) = 6 million rubles * 15% = 900,000 rubles of the single tax payable for the year. This amount cannot be reduced at the expense of insurance premiums, since contributions are taken into account in expenses.
4. On the basis: we determine the profit tax at the rate of 24 million rubles (income for the year) minus 18 million rubles (expenses for the year) = 6 million rubles * 20% = 1,200,000 rubles of profit tax per year. Plus VAT - 18% of the amount goods sold per year, i.e. 24 million rubles * 18% = 4,320,000 rubles accrued VAT. From it we subtract the VAT paid to suppliers of goods and services - 3,024,000 rubles (252 thousand rubles * 12 months). VAT payable is equal to 1,296,000 rubles (4,320,000 - 3,024,000).

Tenants do not pay corporate property tax, and if the store were owned by an LLC, they would also have to pay this tax.

Total: The most profitable option in this example it turned out to be UTII.

But this may not always be the case. Since everything depends on real indicators of both revenue and coefficient K2, which is established by local legislators. Therefore, for a novice businessman, when the real income is not yet known, it is advisable to work on the simplified tax system, and then finally decide on the choice of taxation system.

Combination of modes

If you want to conduct several types of activities: for example, retail trade in the store and provision of trucking services. At the same time, you can combine tax regimes. The store is on UTII or PSN (for individual entrepreneurs), and transportation is on the simplified tax system. Or vice versa _ transportation on UTII, and trade on the simplified tax system. And again, it all depends on the turnover for these types of activities and on the K2 coefficient in your region.

Organizations and individual entrepreneurs have the right to use voluntarily, if they meet the conditions for its use established Tax Code RF.

The use of a special regime in the form of the simplified tax system is accompanied by the release of organizations and individual entrepreneurs from a number of taxes paid under OSNO.

The special regime in the form of the simplified tax system is applied along with other taxation regimes provided for by law.

At the same time, this special regime is applied according to entrepreneurial activity the taxpayer as a whole. When calculating the simplified tax system, all income from sales and non-operating income, as well as all expenses from the list of allowed expenses, are taken into account.

OSNO also applies to all business activities of the taxpayer as a whole. At the same time, the simultaneous use of OSNO and simplified taxation system tax legislation not provided.

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