Choosing a tax system for an organization. Taxation of business. What is the tax system

Organization and maintenance of business in the field of trade and services Basilov Boris Evgenievich

3.3. Analysis of tax regimes, choosing the optimal taxation regime ...

The multivarrence of the tax system, being an undoubted advantage of tax policy, at the same time represents both undoubted complexity, since when choosing the optimal taxation mode, it is required to respond to two main issues:

1) which of the proposed systems is most simple and convenient to use;

2) Which of the proposed systems provides the greatest opportunities to minimize tax payments to the budget.

At the same time, in relation to certain activities, multivariate is illusory. For example, in the implementation of retailers, the provision of household services to the population, the provision of catering services and a number of other activities of the possibility of an alternative choice of taxation regime does not exist.

If the activities that are planned to be engaged in translated on the payment of a single tax on imputed income (UNVD) on the territory of the constituent entities of the Russian Federation by the laws of the constituent entities of the Russian Federation, then there can be no conversation about the independent choice of taxation regime. Financial analysis and financial planning based on it must be carried out on the basis of not abstract conditional indicators, and on the basis of indicators as close as possible to the realities of the project planned. Only in this case it will be possible to say that the analysis is manufactured, and financial planning is carried out in an appropriate way, is accurate and real.

For example, according to general conditions, it is more advantageous, as a rule, to apply ASN, but each rule has its exceptions. It would be unwise to take as a basis such general calculations, ignoring the specifics of the activities and their data, and make an erroneous choice. For example, it will be a mistake to plan the use of USN, expecting to achieve revolutions exceeding 40,000,000 rubles. per year, since the USN can only be applied at an income of up to 20,000,000 rubles. in year. So, it is necessary or to crush the business, assuming the creation of two economic entities, the turnover of each of which will not exceed 20,000,000 rubles. In a year or in advance, it will have to use other taxation options.

We will calculate the tax burden when applying various tax modes in order to select the optimal taxation mode.

Suppose Citizen Elkin F. D. decided to organize a business in the provision of services - to open the personnel agency LLC "Your Personnel". Indicators of financial and economic activity, which, according to its calculations, can receive for the quarter, are given in Table. 3.1.

Table 3.1

Planned indicators of financial and economic activities

LLC "Your Personnel" for the Quarter

The amount of VAT for energy and communication, equal to 540 rubles. It is VAT, paid to suppliers, i.e., the "entrance" VAT, which payers VAT is raised to the decline in VAT tax liabilities and is not expenses of a company paying VAT. Therefore, the company in question - VAT payer The amount of expenses will be 105,000 rubles, and not 105 540 rubles.

Due to the fact that we need to calculate the total tax burden on the economic entity, i.e., to identify the total value of all taxpayer's tax obligations, the tax obligations necessary for the calculation of a single tax or income tax, excluding the amount of VAT allocated by us in a separate table. . 3.2. The calculation of the influence of VAT on the value of the tax burden will be submitted later in Table. 3.4.

Table 3.2.

Tax payer's tax obligations required for

calculus of a single tax or income tax excluding amounts of VAT

When applying a simplified taxation system, the taxpayer does not pay the ESN, but is obliged to pay a fee for compulsory insurance against accidents and contributions to compulsory pension insurance. In addition, the amount of paid pension insurance contributions will reduce the value of a single tax when the object of taxation is income. At the same time, the amount of tax cannot be reduced by more than 50% of insurance premiums for compulsory pension insurance.

With a generally installed tax system, you can be a VAT payer, and you can, as we have said, get the exemption from the execution of duties on the payment of VAT. In this case, as well as when using USN, the amount of VAT will increase the expenditures of the economic entity. But the volume of income (revenue) will not change. After all, if a certain level of prices has emerged on the market, the use of a more favorable tax system, as practice shows, does not lead to lower prices. Prices remain at the same level, bringing large revenues to a specific market entity.

The final planned indicators of the financial and economic activity of the company "Your Personnel" for the Quarter are given in Table. 3.3.

Table 3.3.

Results of financial and economic activities when applying various

taxation systems

The following tax rates apply:

Income tax - rate 24%;

A single tax with the taxation facility income - rate of 6%;

Unified tax with object of taxation income minus costs - rate of 15%.

To determine the total value of the tax burden on the company, we will make a consolidated table in which we give the importance of tax liabilities by taxes of Your Personnel LLC when applying various taxation modes (Table 3.4).

In mathematics, there is a rule that the amount does not change from change places. If we produce our calculation somewhat in another way, the values \u200b\u200bobtained should also not be changed. Check the results of the calculations we received (Table 3.5).

Table 3.4.

Summary table of values \u200b\u200bof tax liabilities when applying

different tax systems

Table 3.5

Test table values \u200b\u200bof tax liabilities

So, we obtain that in our case under consideration when applying the generally installed tax system, tax liabilities in the budget are maximal, and the income (rate of 6%) is minimal with a taxation of taxation.

The use of this simplified taxation regime with the object of taxation is the income (rate of 6%) is convenient, in addition, due to the simplicity of tax accounting. When the tax object is gross income, it is very easy to calculate correctly and substantiate the correctness of the calculation to the tax authorities. It is also very important.

By analyzing tax regimes to select the optimal, it is important to consider the features of Russian tax legislation directly affecting the applied taxation regime.

Produced calculations are made without binding to a specific type of activity.

Note!

If the calculation was carried out with respect to retail trade translated on the payment of UNVD, then the question of the choice of the optimal taxation regime was not stood.

The retail company in any case will have to pay ENVD. The same, for example, with companies providing household services, catering services, passenger and freight transportation and other activities that meet the defined criteria for which the need to pay ENVD is legally established.

Example 3.1.

It is planned to carry out retail trade on an area of \u200b\u200b100 square meters. M. In accordance with the requirements of tax legislation, retail trade will be created by UNVD based on the area of \u200b\u200bthe trading hall (in square meters), regardless of the amount of income received. Basic yield on this type of activity is 1800 rubles. Coefficient K2, taking into account the set of features of entrepreneurial activities, including the range of goods (works, services), seasonality, operation mode, actual period of activity, the amount of income, the features of the place of entrepreneurial activity, etc., established by the constituent entities of the Russian Federation The calendar year ranging from 0.005 to 1 inclusive, in the example under consideration is 0.33. The coefficient-deflator K1 for 2006 is set in size 1.132. The tax base will be equal to: 1800 rubles. H 100 square meters. m. h 3 months H 0.33 h 1,132 \u003d \u003d 201 722 rub.

The unified tax will be: 30 258 rubles. (2 017 229 rub. H 15%). This amount will need to be paid to the budget regardless of the actually received income.

These factors are important to take into account, planning to carry out activities translated in a specific region on UNVD.

At the same time, for those considered by us as an example of an agency for the provision of recruitment services - LLC "Your staff", it will not be used by UNVD, and there will be a need to choose the regime of taxation, which is more profitable to work.

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Introduction

The task

Current part of the course work

1. Calculation of VAT

2. Calculation of insurance premiums and NDFL

3. Tax on property organization

4. Transport tax

5. Income tax

6. Unified tax on the simplified tax system (USN)

7. Single tax on implaced income (UNVD) for certain activities

8. Calculation of the tax burden of the organization with the traditional tax system and the USN

Conclusion

List of used literature

Introduction

rABLE PRODUCT PRODUCTION Simplified

Obviously, any state for fulfilling its functions requires funds funds. It is also obvious that only the funds that the government collect from their "subjects" can be the source of these financial resources from their "subjects" in the form of individuals and legal entities.

These mandatory fees carried out by the state based on state legislation are taxes. Thus, taxes express the duty of all legal entities and individuals receiving income, to participate in the formation of government financial resources. Therefore, taxes act as the most important link of the financial policies of the state in modern conditions.

In addition, being a factor in the redistribution of national income, taxes are called upon:

a) extinguish the "malfunctions" arising in the distribution system;

b) Integive (or not interested) people in the development of a form of activity.

How many centuries there is a state, so much exist and the taxes and the same amount of economic theory is looking for the principles of optimal taxation.

Adam Smith formulated the four fundamental, classical, principle of taxation, desirable in any system of the economy:

) State of states must participate in the content of the government, respectively, the income as they enjoy under the auspices and the protection of the state. Compliance with this situation or disregard for them leads to so-called equality or inequality of taxation.

) Tax that is obliged to pay each individual must be accurately defined (payment period, payment method, payment amount).

) Each tax should be charged in the way or at a time when the payer is most convenient to pay it.

) Each tax should be so conceived and designed to take and kept the people from the pocket as much as possible that he brings the state execution. (The tax may take and hold much more from the pocket of the people than it brings the execution, if, for example, his collection requires such an army of officials whose complaint will absorb a significant part of the amount that tax is brought).

On the basis of the four principles of Adam Smith taxation (indicated above), two real principles (concepts) of taxation were established.

The first, individuals and legal entities must pay taxes proportional to the benefits they received from the state. It is logical that those who have gained great benefits from the goods offered by the Government must pay taxes necessary to finance the production of these goods and services. Some of the public benefits is funded mainly on the basis of this principle. For example, gasoline taxes are usually intended for financing and construction and repair of highways. Thus, those who use good roads pay the costs of maintaining and repairing these roads.

But the universal application of this principle is associated with certain difficulties. For example, in this case it is impossible to determine what personal benefit, in what size, etc. Gets every taxpayer from state expenses for national defense, healthcare, education. Even in the first glance, the evaluation of the financing of highways, we discover that it is very difficult to estimate these benefits. Separate car owners benefit from a good quality highway not to the same extent. And those who have no cars also benefit. Entrepreneurs certainly benefit from expanding the market due to the appearance of good roads. In addition, following this principle, it would be necessary to tax, for example, only the poor, unemployed, to finance the benefits they receive.

The second principle involves the dependence of the tax on the amount of income received, i.e. Physical and legal entities who have higher income pay and large taxes and vice versa.

The rationality of this principle is that there is naturally the difference between the tax, which is charged from the costs of consumption of luxury items, and tax, which is at least even to a small extent deducted from the costs of essentials. Take on a monthly 500,000 rubles. The person receives 5 million rubles. The income does not mean deprivation of its source of livelihoods and certain amenities of life. And how can you compare this effect with the fact when you take 5 000 rubles. A person with an income of 50,000 rubles. The victim of the latter is not only more, but in general incommensurable with the victim of the first. The fact is that we, consumers are always rational, i.e. First of all, we spend our income on the goods and services of the first need, then for not so necessary goods, etc.

This principle is fair and rational, however, the problem is that there is no strict scientific approach to the measurement of someone else's possibility to pay taxes. The government's tax policy is based in accordance with the socio-economic essence of the state, depending on the views of the ruling political party, the requirements of the moment and the needs of the government in income.

Modern tax systems use both principle of taxation, depending on the economic and social feasibility.

The relevance of this course work is that, depending on the state's tax policy, as well as on the knowledge of tax legislation, tax literacy of specialists, it is possible to significantly reduce the amount of taxes in the enterprise.

The purpose of the work is to calculate the taxes of the enterprise and the choice of the optimal system of taxation.

The task

Triumph LLC has fixed assets grouped into the sixth depreciation group (15 years of useful) and fixed assets belonging to the tenth depreciation group (useful period of 30 years). Calculation of depreciation and residual value for the property of the Organization to produce in Tab.3.1 and Table.3.2. Part of the building (10 sq. M.) Society rents an individual entrepreneur without the formation of a legal entity from the settlement of 210 rubles. per month for 1 square. m (taking into account VAT). The resulting lease revenue by month is presented in the reference material in Table 8 (taking into account VAT). In the second quarter, the enterprise was implemented by the machine. The amount of sale under the Agreement amounted to 350 thousand rubles. including VAT. The amount obtained actually under this Agreement was 150 thousand rubles. (in view of VAT).

On an area of \u200b\u200b490 square meters. We are organized wholesale trade in construction materials. Revenue from the implementation of the latter amounted to 7.5 million rubles per year. (including VAT). Quarterly - in the same amount. The procurement cost of materials in the 2nd quarter of the year amounted to 4.9 million rubles. (including VAT).

On the remaining areas, the Company opened the dining room, the hall of the maintenance hall of which was 83 square meters. m. Dining room revenue for the year - 1.30 million rubles.

Communal expenses of the building of the building as a whole amounted to 1.20 million rubles. (including VAT, according to the traditional tax system). Payment on them was 0.9 million rubles. (including VAT). The amount of utility payments are accrued and paid by quarterly presented in the reference material in tables 9,10,11,12.

The condition is established that all employees receive an equal wage 8000 rubles. And have dependent on one child. The company's staffing signs: Director, Accountant, Zaughz, Three Sales Manager, Four Cooks and Three Drivers.

On the balance sheet of the organization, 11 Gas cars are operated and operated, each with an engine capacity of 100 horsepower (LS). One car is used exclusively for administrative purposes. The second car (Gazelle) brings to the warehouse building materials. Other cars (Gazelle) delivers goods to customers of tenants, i.e. Work in the "cargo taxi" mode with a total annual revenue of 335 thousand rubles.

In the region where this organization is registered and has been operating, UNVD (a single tax on the implanted income) was introduced. For the type of cost of catering services, the K2 coefficient is set in the amount of 0.47. For the type of activities for the provision of motor transport services, K2 is set in the amount of 0.8. In 2010, K1 (inflation rate, deflator) was established by the Government of the Russian Federation in the amount of 1.295.

Insurance contributions

Property tax

Transport tax

Organization's income tax

Unified tax on the simplified taxation system (USN)

Unified Income Tax (UNVD) for certain types of activities

To present the calculation of taxes of the organization, subject to its transfer to the USN (simplified taxation system).

Current part of the course work

1. Calculation of VAT

Value Added Tax Tax Rate is 18%.

Area, leased: 110 \u003d 10 square meters. m.

Rent per month with VAT: 10210 \u003d 2100 rub.

Rent per quarter: 21003 \u003d 6300 rubles.

VAT amount from rent in a quarter: rub.

Sales amount under the contract (machine): rub.

The resulting advance for the realized machine: rub.

Revenue from the sale of wholesale trade in the quarter:

rub.

VAT in the amount of revenue: rub.

rub.

Total revenue for the first quarter will be: 6300 + 1875000 \u003d 1881300 rub.

VAT for the first quarter: rub.

Proceeds from renting a part of the building with an individual entrepreneur: 210103 \u003d 6300 rubles. (VAT included)

Revenue from the sale of building materials: rub.

Total revenue for the second quarter will be: 350000 + 6300 + 1875000 \u003d

2231300 rub.

VAT for the second quarter: rub.

Proceeds from renting a part of the building with an individual entrepreneur: 210103 \u003d 6300 rubles. (VAT included)

Revenue from the sale of building materials: rub.

Total revenue for the third quarter will be: 6300 + 1875000 \u003d 1881300 rub.

VAT for the third quarter: rub.

Proceeds from renting a part of the building with an individual entrepreneur: 210103 \u003d 6300 rubles. (VAT included)

Revenue from the sale of building materials: rub.

Total revenue for the fourth quarter will be: 6300 + 1875000 \u003d 1881300 rub.

VAT for the fourth quarter: rub.

Table 1.1 - Register of VAT calculation from sales

Operations	1 quarter	2 quarters	3 quarters	4 quarter
Value with VAT

Price without VAT

VAT, paid for utility costs, is divided proportional to revenues according to the traditional tax system and UTII.

VAT paid for 1 quarter:

The amount of utility payments accrued in the organization for the first quarter is: 400,000 80.2% \u003d 320800 rubles.

VAT paid for the first quarter: rub.

VAT, paid for the 2nd quarter:

The amount of utility bills accrued in the organization for the second quarter is: 30000080.2% \u003d 240600 rubles.

In the second quarter, materials in the amount of 4900,000 rubles were purchased. (including VAT)

VAT paid for the second quarter:

VAT paid for the 3rd quarter:

The amount of utility bills accrued in the organization for the third quarter is: 20000080.2% \u003d 160400 rubles.

VAT paid for the third quarter: rub.

VAT paid for the 4th quarter:

The amount of utility bills accrued in the organization for the fourth quarter is: 30000080.2% \u003d 240600 rubles.

VAT paid for the fourth quarter: rub.

Table 1.2 - Register of VAT calculation of the paid (tax deduction)

Operations	1 quarter	2 quarters	3 quarters	4 quarter
Value with VAT

Price without VAT

quarter, to pay to the budget: 286977.97-48935.60 \u003d 238042.37 rubles.

quarter, to reimbursement in the budget: 340367,79-784159,32 \u003d -443791,53 rubles.

quarter, to pay to the budget: 286977.97-24467.80 \u003d 262510,17 руб.

quarter, to pay to the budget: 286977.97-203898,31 \u003d 83079.66

Table 1.3 - Register of VAT calculation in quarters

2. Calculation of insurance premiums and NDFL

Calculate revenue from implementing the traditional tax system and special tax regimes (excluding VAT) for the year. Create a proportion for the distribution of the annual Fund of the S / fee by type of activity according to Table 2.1, taking into account the proportions of revenue. Determine the annual wage fund by type of activity (Table 2.2)

Table 2.1 - regular schedule

Revenue from sales according to the traditional tax system

1.Rend premises 21355.93 184000 Accrual Revenue: 2101012 \u003d 25200 rub.

VAT: 2520018/118 \u003d 3844.07 rub.

Revenue (excluding VAT): 25200-3844.07 \u003d

21355.93 rub.

Cash

Revenue: 16000 + 14000 + 18000 + 21000 + 14000 +

11000+13000+17000+11000+10000+19000+

3. Realization of building materials 6355932.2 7500000 Revenue: 7500000 rub. VAT: 750000018/118 \u003d 1144067.80 rub.

Total revenue in the enterprise: 7834000 + 1635000 \u003d 9469000 rub.

Revenue according to the traditional tax system is:

Revenue according to a special tax system is:

Table 2.2 - calculation of the wage fund

1. Director (salary is proportional to revenue) 8000120,802 \u003d 769921. Director (salary proportional to revenue)

3.Whom (salary is directly proportional to the revenue) 8000120,802 \u003d 769923. Zaughz (wages directly proportional to revenue)

Table 2.3 - Calculation of insurance premiums with phot by type of activity

Traditional tax system	The amount per year, rub.	Special tax regimes	The amount per year, rub.
Total system 34%		Total system 34%
Pension Fund 26%		Pension Fund 26%
		Foundation honey. fear. (federal) 2.1%
		Foundation honey. fear. (territorial) 3%
		Social Insurance Fund 2.9%
		Contributions for injury (1.7% of Fot)

Determine the General Annual Foundation for the Office for the Organization for Calculating NDFL (annual income of employees). Apply standard tax deductions for the year.

Table 2.4 - Register of NDFL calculation for the organization for the year

60000480000-60000=

42000013%48000013%=

124800010001312=

1560001248000-56000=

119200013%119200013%=

Property tax

Formula for tax calculation:

where OS1 is the residual value of the facilities of fixed assets included in the tax base on January 1;

OS2 - the residual value of the facilities of fixed assets included in the tax base on February 1;

OSN - the residual value of the objects of fixed assets included in the tax base for the 1st day of the month following the reporting (tax) period, respectively, March, April ... December;

N is the number of months in the reporting or tax period.

Table 3.1 is a residual cost of OS on the sixth depreciation group, million rubles.

Origin. Cost

Accrued shock absorption.

Residual value

Depreciation rate:

Monthly amortization: rub.

The average cost of property:

(11917200 + 11834400 + 11751600 + 11668800 + 11586000 + 11503200 + 11420400 + 11337600 + 11254800 + 11172000 + 11089200 + 11006400 + 10923600) / 13 \u003d 148465200/13 \u003d 11420400 rub.

Property tax on the sixth depreciation group: 114204002.2% \u003d 251248.8 rubles.

Table 3.2 is the residual value of the OS in the tenth depreciation group, million rubles.

Origin. Cost

Accrued shock absorption.

Residual value

Depreciation rate:

Monthly amortization: rub.

The average value of the property: (41882400 + 41764800 + 41647200 + 41529600 + 41412000 + 41294400 + 41176800 + 41059200 +

40941600 + 40824000 + 40706400 + 4058800 + 40471200) / 13 \u003d 535298400/13 \u003d 41176800 rub.

Property tax on the tenth depreciation group: 411768002.2% \u003d 905889.6 rubles.

4. Transport tax

Tax rates set in the region where the organization is registered, as follows:

for cars with engine power up to 100 hp - 5 rubles / hp;

for vehicles with engine capacity Over 100 hp up to 150 hp inclusive - 7 rubles. / cl.

The tax per year is calculated as a product of the car's capacity for a tax rate (Table 4.1)

Transport tax organization \u003d 11 cars × 100 horsepower × 7 \u003d 7700 rub.

Transport tax per car per year: 7700/11 \u003d 700 rubles.

Table 4.1 - Register of Calculation of Transport Tax

Transport tax organization	The amount of tax by type of transport











Total for the year

Organization's income tax

1) formation of income and expenses of the enterprise for the year (Table 5.1)

Table 5.1 - Register of formation of a tax base for income tax.

Formation of income and expenses for the USN (Table 6.1) .Odes and expenses take into account VAT.

Table 6.1 - the formation of the tax base for USN

Name of income, consumption for the organization	Amount of income (D)	Consumption amount (P)
1. Revenue from rental	16000+14000+18000+21000+14000+11000+13000+ +17000+11000+10000+19000+20000=184000
2. Sale of the machine
3. Sale of building materials
4. Communal expenses		900000*80,2%=721800
5. Procurement cost of materials
6. Insurance contributions		326976*35,7%= =116730,43
7. Issued s / n
8. Depreciation on the 6th depreciation group
9. Depreciation on the 10th depreciation group		117600*12=1411200

Calculation of tax on the object of taxation - revenues reduced by the amount of costs:

Single tax USN \u003d (Dr.) tax rate.

Single tax USN \u003d 7834000-8427799.55 \u003d -593799,55 rub. Since the organization received a loss, it pays the minimum tax of 1% of the income received.

78340000.01 \u003d 78340 rub.

Calculation of tax on the object of taxation - income:

Single tax USN \u003d (tax dock) - paid contributions to pension insurance (in the amount not exceeding 50% of the accrued tax).

Single tax USN \u003d (78340000.06) -28444416 \u003d 185595,84 rub.

When calculating a single tax on USN, utility costs should be divided proportional to revenues by type of activity: USN and UNVD.

Unified Income Tax (UNVD) for certain types of activities

ENVD \u003d database FPK1K2The tax,

where the database is the basic return per month,

FP - physical indicator,

K1, K2-Corrective yield factors.

Table 7.1 -Productors for calculating UNVD

Conclusion

As a result of solving a comprehensive task for all types of taxes, it can be concluded that Triumph LLC on the traditional system has the following data:

paid taxes - 2491574.07 rubles;

net profit - 13029830.5 rubles;

And according to USN LLC "Triumph" has:

paid taxes - 185595.84 rubles;

net profit - 7834,000 rubles;

Thus, the tax burden on the traditional system significantly exceeds the tax burden when using USN.

List of used literature

Methodical instructions for the implementation of the course work for students of full-time and absentee training specialty 080109 "Accounting, Analysis and Audit" - Taxes and Taxation [Text] / I.V.Sibiryatkina. - Voronezh, 2010. - 20c.

The Russian Federation. Tax Code of the Russian Federation [Text]: Parts First and Second. - M.: Eksmo, 2011. - 640 p.

Pansk, V.G. Taxes and Tax System of the Russian Federation [Text]: Textbook / V.G. Pansk. - M.: Finance and Statistics, 2007. [Text] - 464С.

Yutkin, T.V. Taxes and taxation [Text]: Tutorial for universities / T.F. Yutkin, -2-e ed., Pererab. and add. - M.: Infra - M, 2001. - 576c.

Alexandrova, IM Taxes and Taxation [Text]: Tutorial / I.M. Alexandrova, 7th ed. - M.: YTK Dankov and K, 2007. - 314c.

Law of the Russian Federation "On Property Tax of Enterprises".

Federal Law "On Tax Authorities in the Russian Federation".

Relevance of the topic. In the conditions of the functioning of modern Russia, a small business is an integral part of its market economy, without which it cannot function normally. Therefore, the state seeks to fully support the development of small businesses, through various tax tools. One of these tools is the choice of economically reasonable taxation regime, which allows small enterprises without overpaying taxes and thereby influence the magnitude of the profit and cash flows.

The choice of tax regime is one of the most exciting issues for the entrepreneur. This decision should be thoughtful, because it depends on it the amount of taxes, a reporting schedule and even a way of conducting accounting. The purpose of this article is to give general recommendations, what tax regime is better to choose a business entity. Objectives: Identify which tax regimes exist in Russia today, give them a brief description, indicate the pros and cons, and give general recommendations for the selection of the regime. The Tax Code offers small actors to choose from the following regimes: General Taxation System (OST); Special tax regimes: a) a single tax on imputed income (UNVD); b) simplified taxation system (); c) a single agricultural tax (ECN); d) Patent taxation system. An indicator that is used to compare tax modes is the size of the tax burden. Under the tax burden means the ratio of accrued income taxes. Three indicators are taken as the source data for calculating the tax burden: revenue, expenses and wage funds. In fact, other factors affect the amount of tax burden: the presence of fixed assets and intangible assets, export operations, the use of tax breaks, etc. However, as a rule, these factors are either not very significant in the activities of small and medium-sized businesses. We will lead to paramount to the essence of each tax regime from the above. The total taxation regime (based on) - provides for the obligation to pay the following taxes by organizations: - whose rate is 0%, 10% or 18%; - tax on the profit of organizations - 20%, - property tax from organizations - 2.2% of the average annual value of property (real estate and movable, adopted by account until 01. 01. 2013); - Insurance premiums: for organizations in PFR 22%, in FSS 2.9%, in FFOMs 5.1%. Also, the organization may have the obligations of the Tax Agent, both the software and software. The general tax system should be applied to a small enterprise if its business partners are only interested in interaction with counterparties - payers, in order to conserve economic and financial relations. Such conditions of counterparties are associated with the possibility of presenting to reimbursement from the budget and do not lead to the complication of the accounting process. Negative sides are: a) strict requirements for reporting software; b) a rather complicated calculation of taxes; c) most often the tax burden is higher than with other modes.

Simplified taxation system () - special tax regime for small businesses. His goal is to reduce the tax burden and simplify accounting. Namely: a) instead of three common taxes pay only one; b) the tax is listed in the budget once a quarter; c) reporting gives up once a year. This system provides for the payment of tax at two rates, depending on the chosen object of taxation: a) 6%, the object of taxation is income; b) from 5% to 15% (varied depending on the region, the type of activity, size of income and other factors), the object of taxation is income reduced by the amount of expenses. In addition, for the taxpayer, under this mode, the obligation to calculate and pay: a) transport tax; b) land tax; c) insurance premiums that in the object of taxation "income" are deduction in the amount not exceeding 50% of the accrued tax. The transition to this tax regime is possible, in case of compliance with the following restrictions: - The number of employees is not more than 100 people, the share of other organizations in the authorized capital is not more than 25%, - income from the implementation of the past 9 months of the previous transition to excluding no more than 112 , 5 million rubles, - the residual value of fixed assets not more than 150 million rubles; - There are no branches. The taxation object "Revenues" should be selected by those organizations that mainly provide services (with a high value added) if the cost of the organization is less than 60% of income or costs difficult to confirm the documents. This regime simplifies accounting management (no cost accounting) and the tax authorities are less attracted. The Object "Revenues Minus Costs" is used mainly in those organizations where there are high costs and small added value of the property being implemented. Calculations show that if the costs exceed 60% of the income, then this option will be optimal.

Charged from profit at a rate of 6%. The tax is relevant for farmers and producers with a fraction of agricultural revenue of at least 70% in total. The advantages of this regime are the same as other special modes: simplicity of calculating taxes and reporting, reduced tax burden. Disadvantages are also typical: limitations on activities, scale of organization and other indicators. Patent Taxation System (PSN) is a patent system that can only be used by individual entrepreneurs in relation to the following activities: a wide range of services and retail with the trading room not more than 50 m2. The patent is issued to work on a certain territory for a term, a multiple month. The rate of 6% is used, as in the case of ENVD, not to real, but potential income. If the revenue during the patent period will exceed 60 million rubles, the payer goes on the basis of the start of the application of PSN. The entrepreneur is obliged to keep the book of income and expenses.

The system is attractive for business exceptional simplicity of administration and low tax burden. If the entity has lost the right to apply a special regime, it is obliged to go to the case on, charge and pay all taxes provided for by it (since the beginning of the year or quarter). Therefore, making the choice in favor of this or that special regime, it is worth considering the prospects for business development and the associated risk to lose the right to apply special tax regimes. You can stop on any system if an economic entity meets the established requirements. Each new business entity is considered to be operating on the basis, if it does not declare about other. Selected or default mode cannot be changed until the end of the calendar year.

That is, already at the stage of registration of the economic entity, it is necessary to decide on the system and notify the IFX in the time limits required by the Code. For example, this is 30, on UTII - 5 days from the formulation of tax accounting. Thus, to choose the taxation regime suitable for the company and determine what taxes will pay a small enterprise, it is necessary to definitely know: - under the requirements of which taxation systems is suitable for the activities of the activity;

- there are limitations (by income, by employees, etc.) to transition to a certain tax regime; - the presence of the need to work with; - does it matter for the company work with the cash register; - the volume of expenditures and income in the implementation of the company's activities. After the choice of several tax options is made, it is worth making a preliminary calculation of the tax burden.

This is very important, since the right choice of the tax scenario reduces the costs of the enterprise, allows it to develop and carry a random tax burden. It is clear that this is definitely very surface recommendations for the benefit of choosing a tax regime, they do not take into account a number of nuances, but give a general understanding of the essence of these regimes and significantly narrow the search area of \u200b\u200bthe right decision. Conclusion. The value of small business is manifested in the fact that, developing and working in their own interests, small business contributes to the development of the state economy as a whole. This activity is equally useful both for the entire economy of the country and for each citizen separately, and therefore deservedly received state recognition and support.

To pay legally established taxes and charges of the duty of each, but the taxpayer, when providing such a possibility, is trying to save on the payment of taxes. And the state gives such an opportunity by providing the choice of taxpayers to use alternative taxation systems and metering methodologies. It is necessary to carry out thorough work on the choice of regime, otherwise you can bring your company to death. Therefore, to reduce tax payments, it is recommended to use various methods and methods for optimizing them. The tax burden is quite realistially calculated before the opening of your company, so the statement that huge taxes unexpectedly submitted business, frivolous.

In the event that the company already works, the exit from the confusing situation will be tax planning, in which it is necessary to timely track all changes in legislation. Problems of taxation of enterprises are concluded, first of all, in the absence of high-class specialists. Therefore, to get high profits, attention should be paid to optimizing the taxation of the enterprise and attract professionals for this: or to the staff, or work with third-party specialists. Only in this case, the optimization of small business taxation will most closely bring the enterprise to success.

Voronina E. B.

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As a result of the analysis of IP Sukhanova N.M. It was revealed that taxes in 2009 spent 778.1 thousand rubles in 2009, in 2010 - 938.9 thousand rubles, and in 2011 - 1226.9 thousand rubles. For an entrepreneur, this is quite high taxes. We should consider ways to optimize taxation for IP Sukhanova N.M.

Tax optimization is a legal way to circumvent taxes, but at the same time, the process of long and requires sufficient knowledge in terms of calculation and tax payments. Difficulties also adds Russian legislation providing for a large amount of taxes and various ways to determine the taxable base. Alexandrov I.M. Taxes and taxation: Tutorial M., 2009. P. 64

However, at the same time, the tax legislation of the Russian Federation is provided with all the possibilities for finding ways to reduce tax payments, namely, the presence in the legislation of tax benefits, various tax rates, the presence of various sources of expenses of expenses and costs, etc.

To the main ways to minimize tax payments for IP Sukhanov N.M. When tax planning includes:

Accounting policy. The definition and competent application of accounting policies are an indispensable condition for effective tax planning;

Use of tax benefits. Tax planning is associated with the use of tax benefits provided by Russian legislation. Despite the decline in tax benefits during the tax reform, there are quite a lot of them in the Tax Code of the Russian Federation;

The use of special tax regimes. This is primarily use: a simplified tax system, tax system in the form of a single tax on imputed income for certain types of activities, taxation systems for agricultural producers (single agricultural tax);

The choice of the contract form and the validity of tax benefits for each transaction. It is necessary to choose this form of a contract that allows you to minimize taxes, as well as to verify the validity of the application of tax benefits in the contract;

Control over the timing of taxes. Violation of the established timelines for paying taxes entails the accrual of the relevant amount of penalties.

In modern conditions, the optimization of taxation becomes an integral part of the business, a type of financial and management activities. In addition, the optimization of taxation today should be focused not only and not so much to minimize tax payments, how much to increase the efficiency of financial and economic activities

The development of individual tax minimization schemes in relation to a specific type of activity or a certain organizational and legal form will allow to maintain tax payments. Released funds you can invest in the development of your business.

You can allocate the following types of tax optimization for IP Sukhanova NM:

Optimization by taxes (VAT, income tax, personal income tax, etc.);

Optimization of taxation in an entrepreneur depending on their belonging to a particular field of financial and economic activities (the so-called industry optimization, having features and features inherent in a specific type of activity, for example for banks, insurance organizations, trade organizations, etc.);

Consider some schemes used by taxpayers to optimize tax payments and insurance contributions to state extrabudgetary funds.

These schemes can be divided into two groups:

- "Simple" schemes, that is, the schemes, the implementation of which does not require targeted costs, as well as the design of special documents or contracts and create any schemes.

- "complex" schemes requiring them to implement material costs, for example, for their maintenance, compilation of special documents, agreements with which actually available legal relations are replaced by others, which entails partial or complete avoidance of taxes and fees (replacing wages by insurance Life of workers, etc.). This group also includes schemes for changing tax jurisdiction, that is, the use of offshore zones.

Issues of optimization of insurance premiums in state extrabudgetary funds are no less relevant for the taxpayer than the minimization of tax payments. The problem of payments to extra-budgetary social funds is closely related to the problems of the correctness of the calculation and payment of taxes from the incomes of individuals, both working on hiring and those who are entrepreneurs.

One of the methods of tax optimization can be considered "a decrease in the object of taxation", that is, a decrease in the size of the object to be taxed. For example, IP Sukhanova N.M. It may reduce its activity in obtaining income, seeking to avoid income tax on the highest tax rate.

You can select two ways to circumvent taxes: legitimate and illegal. If the face refrains from obtaining income in the forms with which the legislator connects the obligation to pay taxes, including at elevated rates, then this does not contradict the law and can be used practically without restrictions. For example, Russian legislation establishes increased income tax rates obtained from mediation operations on the basis of the Commission and instructions agreements. If the taxpayer does not enter into these civil and legal relations and thereby reduces its tax payments, then there is no reason to dispute the validity of its actions.

Reducing entrepreneurial activity is not a method of tax optimization. The high tax rate may induce the face to abandon any type of commercial activity due to the excessive level of its taxation.

Thus, for IP Sukhanova N.M. The following method of tax optimization should be considered - the use of special tax regimes, that is, optimization by taxes. The tax optimization scheme is "simple". A decrease in entrepreneurial activity for IP Sukhanova is not considered, as it will lead to a decrease in profits, which in this case is not desirable.

For an individual entrepreneur there is a large selection of tax optimization. For example, an entrepreneur, engaging in the wholesale and retail trade, can combine the general regime of taxation or UCNO (wholesale) and ENVD (retail).

Since the payment of ENVD is mandatory and does not depend on the desire of an entrepreneur, when combining regimes, the value of the tax will remain unchanged with any embodiment. Therefore, we consider the advantages and disadvantages of the use of the general tax system and UCNO.

For comparison, we consider the main indicators of these taxation systems and submit them in the following table 9.

Table 9. Advantages and disadvantages Usno compared to the general regime of taxation from the point of view of an individual entrepreneur

Indicators		General mode	Advantages or disadvantages
Main taxes	Unified tax, fixed contributions to the FIU	NDFL, VAT, fixed contributions to the PFR	Explicit advantage in the number and amount of taxes
The number of rendered declarations (calculations) for the main taxes for the quarter	One declaration - for a single tax paid in connection with the use of	Two Declarations - VAT
The number of declarations (calculations) at the end of the year	One single tax declaration, declaration of contributions to the FIU, information about individual (personified) accounting	Declarations on NDFL, VAT, contributions to the FIU, information about individual (personified) accounting	Indisputable advantage in the number of submitted declarations
Tax account	Book of income and expenses	Book of income and expenses and economic operations	Advantage: To lead a "simplified" book is much easier, as it is reflected in it only financial operations
The method of recognizing income in tax accounting	Cash method	Cash method
Procedure for recognizing expenses	On the fact of payment, according to the rules specified in Art. 346.16 and 346.17 of the Tax Code of the Russian Federation	Cash method according to the procedure for accounting for income and expenses approved by the order of the Ministry of Finance and MNS of the Russian Federation of August 13, 2002 No. 86N / BG-3-04 / 430
Expenses taken into account when calculating the tax base	The list of expenses is given in paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation	Costs are taken into account in accordance with ch. 25 "Profit Tax" of the Tax Code of the Russian Federation	The disadvantage, since the list of costs allowed under the "simplified" accounting is very limited in contrast to the general mode, in which the costs can be attributed to the majority of reasonable and documented costs. In addition, expenses can take into account only entrepreneurs paying UCIN, chosen by the object of taxation income less expenses
Invoices, books shopping and sales	Are not issued, since organizations and entrepreneurs working on the UKO are not VAT payers	Are issued (provided that the entrepreneur is not released from paying VAT)	Advantage: less "paper" work
Tax burden in the presence of employees		NFFL, contributions to the FIU and FSS in case of injury	Advantage: Payment of insurance premiums (a decrease in at least 12% of the accrued wages) significantly affects the income of the entrepreneur. Also one declaration is less

As can be seen from the table by the main part of the indicators, it is assumed an advantage over the general regime of taxation.

Businessman Sukhanova N.M. As the analysis showed, the gross revenue not exceeding 60 million rubles. per year, so it can use UCNO.

To calculate, use the following source data.

Gross revenue from sales - 5,983 thousand rubles.

Material costs - 2,714 thousand rubles.

Personnel salary - 2160 thousand rubles.

Other expenses - 687.9 thousand rubles.

We will calculate taxes that the entrepreneur will have to pay the taxation of taxation.

Table 10. Calculation of tax with general mode Taxation IP Sukhanova N.MM

	Calculation of tax	Amount, thousand rubles.
Accrual of insurance premiums with employee wages
We define VAT accrued to pay to the budget. Taxable base for this tax is determined by shipment: Revenue from sales of 5983 thousand rubles. (including VAT 912.6 thousand rubles); Calculations with suppliers of 2160 thousand rubles. (including 329.5 thousand rubles).
Calculate the amount of NDFL: 1) Amount of income: 5983-912.6 \u003d 5070.4 thousand rubles; 2) The sum of the actual expenses (1830,5 + 2160 + 583 + 734.4) \u003d 5007.9 thousand rubles, including: Material expenses: 2160-329,5 \u003d 1830.5 thousand rubles; Other expenses: 687.9-104.9 \u003d 583 thousand rubles; Insurance premiums accrued on employee wages 734.4 thousand rubles ..	(5070.4-5007,9) x 13%
We define the amount of insurance premiums for IP Sukhanov N.M. Contributions paid by the entrepreneur are calculated according to the following formula: Insurance premiums \u003d Mrot X tariff X 12, where - Mrots \u003d 4611 rubles The tariff for 2011 for individual entrepreneurs is the FIU - 26%, FOMS -5.1%, FSS - 2.9% (total 34%)
Total taxes:

Thus, for the estimated period, an individual entrepreneur, in general taxation, should pay taxes totaling 1344.4 thousand rubles.

Based on the same data, we calculate the amount of UCIN, which the entrepreneur would be paid to the budget when applying a simplified taxation system. Consider the case when the object of taxation is income (Table 11).

Table 11. Calculation of UCNOs when using the tax base "Income" IP Sukhanova N.M. 2011 G.

Thus, when applying a simplified tax system with the use of an object of taxation, income entrepreneur will have to pay 345 thousand rubles. tax on USOs and insurance pension contributions in the amount of 302.4 thousand rubles.

Calculate UCNOs with the object of taxation, income reduced by the amount of expenses

Table 12. Calculation of SCINO "On the income, reduced to the value of expenses" IP Sukhanova N.M. 2011 G.

Name of economic operations	Calculation of tax	Amount, thousand rubles.
Insurance fees with wage staff do not pay, but pays insurance pension contributions
Calculate the sum of the unified tax 1) Amount of income - Revenue from implementation: 5983 thousand rubles; 2) the amount of actually produced costs, only 5864.3 thousand rubles, including: Calculations with suppliers: 2714 thousand rubles; Salary: 2160 thousand rubles; Other expenses: 687.9 thousand rubles; Insurance pension contributions: 302.4 thousand rubles.	(5983 - 5864.3) x 15%
When applying the tax object, income reduced by the amount of expenses The entrepreneur must pay the minimum tax if the amount of tax calculated in a general procedure less than the amount of the minimum tax, which is calculated in the amount of 1% of the tax base, which are income. Therefore, it is necessary to compare the amount of the calculated tax and the sum of the minimum tax.
Total taxes:

Thus, when applying a simplified tax system with the use of an object of taxation, income minus costs, an entrepreneur will have to pay 77.6 thousand rubles. tax on USOs and insurance pension contributions worth 302.4 thousand. rub.

As a result of the calculations, we found out that in the same conditions the entrepreneur pays:

1. 1344.4 thousand rubles. with the total taxation mode;

2. 647.4 thousand rubles. with an arbitrariness object of taxation income;

3. 380 thousand rubles. When the tax object is assumed, revenues reduced by the amount of expenses.

A clearly generated calculation can be represented in the following form (Table 8).

Table 8. Complete calculation of possible options for taxation of IP Sukhanova N.M.

Tax type			Total taxes
Material costs	wage	Insurance contributions
General mode

For an entrepreneur, it would be most beneficial to apply a simplified tax system with the object of taxation income, reduced by the amount of expenses.

When choosing a tax system, you need to pay attention to the following - one of the reasons why it is not worth a hurry to switch to the assignment to pay VAT, since many potential customers paying VAT prefer to work with the same payers. However, the main clients of the IP Sukhanova N.M. There are private buyers who do not pay VAT.

Thus, for the company it is advisable to switch to a simplified tax system.

The choice of the system (regime) of taxation is one of the most important issues when creating a business. Considering the business features, the head can choose the correct option of taxation, so that it will be able to optimize costs and gain higher profits.

Currently, there are the following types of taxation:

traditional (general) taxation system (based) It provides for the payment of the highest amount of taxes, namely: the income tax paid by legal entities (rate of 20%); tax on income of individuals (NDFL) for individual entrepreneurs (rate of 13%); value added tax (rate 0%, 10%, 20%); insurance premiums and other taxes;
taxation system for agricultural producers (ESHN) (6% rate) applies if the organization is engaged in the production of agricultural products;
simplified taxation system (USN) It is used mainly when making small and medium businesses. USN brings together two options for taxation, differing in the tax base, tax rate and the procedure for calculating taxes: USN "Revenues" (rate 6%) and USN "Revenues reduced by the amount of expenses" (rate of 7% for St. Petersburg). However, organizations that have branches, banks, insurers, pawnshops, notaries, lawyers and some other companies cannot apply a simplified taxation system;
taxation system in the form of a single tax on imputed income (UTII) (The rate of from 7.5 to 15 percent of the value of imputed income, depending on the categories of taxpayers and types of entrepreneurial activities, for which a single tax may apply) applies to certain types of activities in accordance with paragraph 2 of Art. 346.26 ch. 26.3 of the Tax Code of the Russian Federation;
only for individual entrepreneurs - (hereinafter - PSN) (The rate of 6% of the potential to obtain annual income, the laws of the subjects for individual categories of individual entrepreneurs may be assigned a bet 0%) applied by individual entrepreneurs with respect to certain types of entrepreneurial activities in accordance with paragraph 2 of Art. 346.43 ch. 26.5 of the Tax Code of the Russian Federation

Each of these systems brings a positive result if it is competently selected. Therefore, do not hurry and consult with an experienced accountant. And after the taxation system has chosen, do not forget about the constraints not to lose it.

How to choose a tax system?

The following criteria affect the ability to select the taxation system:

kind of activity;
the amount of income received;
organizational and legal form (IP or LLC);
amount of workers;
regional peculiarities of tax regimes;
circle of major customers and consumers;
the cost of fixed assets on the balance sheet of the enterprise;
preferential tax rate for individual categories of taxpayers;
regularity and value of obtaining income;
the ability to correctly document costs;
the procedure for payment of insurance premiums PP for itself and for employees for LLC and IP.

If the selected activity does not fall under special modes, it will be used. However, in some situations, it is possible to consider the option as it is, even if the selected activity falls under special tax regimes. For example, if clients are legal entities, it is recommended to apply in case, as many of them want to work with VAT and receive invoices. If the clients will be individuals, it is recommended to use USN or UNVD, since these VAT systems are missing. It is absolutely all taxpayers to work on a common tax system, no restrictions on it.

However, for small business entities there are simpler and advantageous tax regimes, such as USN, ENVD, PSN, ECN.

It is necessary to start with the selected type of activity, namely, under the requirements of which taxation systems it is suitable. Thus, retail trade and services are suitable under the basis of UPN, UNVD and PSN (for IP). Agricultural producers can work on the basis of USN and ESHN. Organizations and IP engaged in manufacturing cannot be used by UNVD and PSNs. Individual entrepreneurs can acquire a patent for manufacturing services, such as the manufacture of carpets and carpets, sausages, folk fishing products, spectacle optics, business cards, etc. The widest choice of activities from special tax regimes is a simplified taxation system.

The patent can acquire only the PI, but the advantages of the patent organizations can easily be replaced by the UTII mode if it is used in the selected region.

By the number of employees in the patent system of taxation, the requirement is no more than 15 people. Restrictions on employees for USN and UNVD (no more than 100 people) can be called to start working quite acceptable.

The limit of the intended income for the USN - 150 million rubles per year. For ENVD there is no such restriction of income, but only retail trade is allowed, and not wholesale. Finally, a limit of 60 million rubles for a patent system of taxation is quite difficult to overcome, taking into account the limited number of employees, so this requirement can be called not very significant.

USN "Revenues reduced on the amount of expenses" may, in some cases, to be the most beneficial to the amount of a single tax to pay, but here there is a serious moment - compulsory conducting expenses and relevant costs of your business.

In addition, if you want to lead several areas of activity, such as retail trade in the store and the provision of services on the road having, then you can consider the option of combining tax regimes if possible. Suppose the store gives a good turnover and to reduce the tax burden it can be translated into an UHAND or patent (for IP), and the carriage that is carried out on the case of the case, to impose a single tax on the USN. If, on the contrary, transportation bring a stable income, and trade in the store has downs and lifts, then more profitable transportation services for UNVD, and trading on USN.

Different combinations of combinations of tax regimes are possible: OST AND UNVD, USN AND ENVD, PSN and USN, PSN and UTII, and others. But it is impossible to combine PSN and ENVD, and others.

After you picked up several tax options for yourself, it is worth making a preliminary calculation of the tax burden. It will be more correct for this to, which will help you calculate the alleged taxes.

To go to a specific tax system, the taxpayer needs to carry out the following actions:

to transition to the ESKN, the newly created organization and the newly registered individual entrepreneur must notify the tax authority for this no later than 30 calendar days from the date of tax registration. The deadline for filing notifications for existing organizations / IPs (to transition to the ECN from the next calendar year) until December 31.
organizations or individual entrepreneurs whose activities are subject to UNVD, are submitted to the tax authorities within five days from the date of the start of operation, a statement on registration for the organization or an individual entrepreneur as a taxpayer of a single tax.
for the use of PSN, an individual entrepreneur submits to the tax authority at the place of residence no later than 10 days before the application of the patent system is applied.
the newly created organization and the newly registered individual entrepreneur is entitled to notify about the transition to the USN, no later than 30 calendar days from the date of registration with the tax authority. The transition to USN with other regimens of taxation is possible only from the next calendar year. Notice must be filed no later than December 31.

If the selected activity does not fall under one of these modes, it will be used.

The simplified tax system is one of the most popular taxation systems, especially at the stage, it happens two types and varies on tax objects:

6% of income;
7% (for St. Petersburg and the Leningrad region) from revenues reduced by the amount of expenses.

In order to choose one of two types, it is necessary to analyze the ratio of income and expenses. It should be noted that the "Revenue" method is better to apply when providing services, and the method of "revenues minus expenses" - during trade. In addition, expenses submitted to deduct must be economically justified and documented.