The general tax regime is the standard regime, a kind of "default" regime. It is the most complex and burdensome in terms of the tax burden, in terms of the number of reports.

In most cases, in order to deal with the payment and reporting of taxes on OSNO (for example, VAT, personal income tax, etc.), you will need to involve a specialist. But it must be said that for some taxpayers this tax regime, despite its many disadvantages, will be very beneficial.

There are no restrictions on the types of activities, the number of employees, and income received on this taxation system. With regard to matching tax regimes, then organizations have the right to combine OSNO only with UTII, and individual entrepreneurs with UTII and the Patent taxation system.

When is it beneficial to use OSNO?

1) If most of your partners and buyers also apply the OSNO and are VAT payers, because, firstly, you yourself can subsequently reduce the VAT payable to the budget by the VAT paid to suppliers and contractors.

Secondly, your partners, buyers on OSNO can also apply the input VAT paid to you to the deduction, which means that the attractiveness of cooperation with you in the eyes of large customers increases, that is, you become more competitive in the market among OSNO taxpayers.

2) When you regularly import goods into the customs territory of the Russian Federation (import of goods), you must pay VAT, which, if you are on OSNO, you can return to yourself in the form of a deduction.

What taxes to pay on OSNO?

For organizations (LLC, JSC):

1. Corporate income tax - basic rate 20%

   But besides the main one, there are also special profit rates: from 0% to 30%.

2. VAT at the rates of 0%, 10%, 18%.
3. Corporate property tax at a rate of up to 2.2%.

1. Personal income tax 13% (provided that the individual entrepreneur was a resident of the Russian Federation in the reporting year).
2. VAT at the rates of 0%, 10%, 18%.
3. Tax on property of individuals at a rate of up to 2%.

If you don't want to understand in complex tax calculations, in preparing reports and wasting time going to the tax office, you can use this one, which automatically performs all calculations and sends payments and reports to the Federal Tax Service via the Internet on time.

Transition to OSNO

When registering an organization / individual entrepreneur or leaving other taxation systems, you automatically enter this mode, so you do not need to notify the tax office of the transition to OSNO.

So, you may end up on OSNO:

1) If you do not report to the tax office within the established time frame about setting up a special tax regime (USN, UTII, ESHN, patent).

2) If you lose the right to apply a special tax regime, violating its requirements (for example, an excessive number of employees or an income threshold exceeded).

Corporate income tax

The profit of an organization is the difference between the income received and the expenses incurred. At the same time, on the basis of primary supporting documents, the following are taken into account:

1) Income from the sale of goods, services or property rights.

2) Non-operating income. For example, income from the lease of property, from equity participation in other organizations; interest received under a loan agreement, etc. (Article 250 of the Tax Code of the Russian Federation).

However, some incomes are not taken into account for taxation (for more details, Article 251 of the Tax Code of the Russian Federation).

Costs are reasonable and documented costs. That is, the more expenses, the less tax payable in the end, so you should keep in mind that the tax office will pay special attention to the reasonableness of your costs and their documentary confirmation in primary documents (invoices, contracts, cash registers, waybills, etc.). )

Costs are defined as:

1. Production and distribution costs. For example, material costs, labor costs for employees, etc. (Article 318 of the Tax Code of the Russian Federation)
2. non-operating expenses. These include interest on debt obligations, expenses for the maintenance of property transferred under a lease agreement, etc. (Article 265 of the Tax Code of the Russian Federation).

   A certain list of expenses for taxation is not taken into account (Article 270 of the Tax Code of the Russian Federation).

As already mentioned, the basic rate for corporate income tax is 20%. There are also special tax rates for income - from 0% to 30%, depending on the type of activity, sources of income received (Article 284 of the Tax Code of the Russian Federation).

Personal income tax for individual entrepreneurs

The entrepreneur pays personal income tax on his income entrepreneurial activity.

Also, let's not forget about the obligation to pay personal income tax also in the status of an individual from income not included in entrepreneurial activity.

An individual entrepreneur has the right to reduce income for professional deductions. At the same time, these deductions (expenses) must be justified and documented.

personal income tax \u003d (income - deductions) * 13%

13% - tax rate, provided that the individual entrepreneur was a resident of the Russian Federation in the reporting year.

And in order to be recognized as such, an individual must actually stay on the territory of the Russian Federation for at least 183 calendar days within 12 consecutive months.

The personal income tax rate for non-residents of the Russian Federation is 30%.

VAT on OSNO

Value added tax is an indirect tax intended for the final consumer of goods and services. It is paid when selling goods and services, as well as when importing goods into the territory of the Russian Federation.

The VAT tax rate is usually 18%, but can also be 0% and 10% under certain conditions.

The total amount of VAT can be reduced by the amount tax deductions.

The tax deduction should be understood as VAT:

1. Presented to you by suppliers when you purchase goods and services from them.

   Remember that when working with contractors (suppliers) that are on the simplified tax system, UTII and other tax regimes, you will not be able to deduct the VAT paid by them.

2. Paid at customs when importing goods into the territory of the Russian Federation.

Such "deductions" are called VAT offset. But, to apply "deductions":

• Goods (services, works) must be taken into account (put on the balance sheet / credited). To confirm this, you need to have the appropriate source documents.
• Must have an invoice.

How to calculate VAT

VAT calculation is a rather capacious and complex topic, which in some cases has some specific nuances, so only the basic, basic formula for calculating value added tax will be given here. So, to find out how much VAT you need to pay, you need:

1) Select VAT from all income using the formula

VAT to be charged = (total income) * 18 / 118

2) Calculate deductions in the same way (VAT to offset)

VAT creditable = (purchases, expenses) * 18 / 118

3) And finally, VAT payable \u003d VAT accrued - VAT receivable ("deductions")

Let's take a simple example.

1) A certain individual entrepreneur sold jeans in the amount of 1,000 rubles.

He owes the state 152.54 rubles from this transaction. (1,000 rubles * 18/118).

2) But a certain IP bought these jeans for 600 rubles.

This means that he paid the supplier VAT = 91.52 rubles for this purchase. (600 rubles * 18 / 118)

3) Total VAT payable = 152.54 rubles. - 91, 52 rubles. = 61.02 rubles

Reporting and payment of VAT

1) Since 2015, the declaration has been submitted to the tax office on a quarterly basis no later than the 25th day of the month following the reporting quarter, i.e.:

• For the 1st quarter - no later than April 25
• For the 2nd quarter - no later than July 25
• For the 3rd quarter - no later than October 25
• For the 4th quarter - no later than January 25

Since 2014, it has been submitted only in electronic form.

2) Also, VAT taxpayers must keep books of purchases and sales intended for:

To record invoices confirming the payment of VAT, so that later, when calculating the tax, determine the amount of deductions.

To record invoices and other documents for the sale of goods and services in all cases where VAT is calculated.

3) In addition, individual entrepreneurs at OSNO also keep a book of income and expenses (KUDiR). KUDiR organizations do not lead.

PAYMENT OF VAT since 2015, it has been made quarterly in equal installments no later than the 25th day of each

From 3 months of the next quarter.

For example, for the 3rd quarter of 2018, you need to pay VAT in the amount of 300 rubles.

We divide this amount into 3 equal parts of 100 rubles. and pay on time:

Property tax under OSNO

For organizations:

• The object of taxation is movable and immovable property accounted for on the balance sheet of the organization as fixed assets. Exception: movable property, put on the balance sheet after January 1, 2013, is NOT taxed!
• Organizations on OSNO pay property tax at a rate not exceeding 2.2% of the average annual value of property.

• The object of taxation is the real estate of an individual entrepreneur used in entrepreneurial activities.
• IP on OSNO pays property tax on a general basis, as an ordinary individual at a tax rate of up to 2% of the inventory value of real estate.

Reporting and payment of taxes by organizations on OSNO

VAT

Corporate income tax. Reporting:

1. The declaration is submitted to the tax office quarterly: for the 1st quarter, six months, 9 months - no later than the 28th day of the month following the reporting quarter, and the annual declaration - no later than March 28 of the year following the reporting year.
2. But if the organization calculates monthly advance payments based on the actual profit received, then in this case the declaration is submitted monthly no later than the 28th day of the month following the reporting month.

INCOME TAX ADVANCE PAYMENTS paid in one of three possible ways:

1. Based on the results of the 1st quarter, half a year, 9 months + monthly advance payments within each quarter. Monthly advance payments must be paid no later than the 28th day of the month following the expired month. Quarterly payments - no later than the 28th day of the month following the reporting quarter.

   The need to pay monthly payments in each quarter depends on the amount of income that the organization receives. The fact is that at the end of each reporting quarter, average value income for previous consecutive 4 quarters. And if the income for the specified period of time is less than 10 million rubles for each quarter, then the organization is exempted from paying advance payments every month (there is no need to notify the tax authority about this).

2. According to the results of the 1st quarter, six months, 9 months WITHOUT payment of monthly advance payments no later than the 28th day of the month following the reporting quarter. This method applies to organizations whose income for the last 4 quarters is on average less than 10 million rubles. for each quarter; budgetary, autonomous institutions, NPOs that do not have income from sales, etc. (clause 3 of article 286 of the Tax Code of the Russian Federation).
3. According to the results of each month, according to the profit actually received in it, no later than the 28th day of the next month. The transition to this method of tax payment is possible only from the beginning of the new year, therefore, it is necessary to notify the tax authority of this no later than December 31 of the year preceding the new tax period.

At the end of the year, in all cases, the tax is paid no later than March 28 of the year following the reporting year. At the same time, monthly advance payments for the 1st quarter of the new current year are not charged.

PROPERTY TAXORGANIZATIONS. REPORTING:

• Based on the results of each reporting period (1 quarter, half year, 9 months), no later than the 30th day of the month following the reporting period, organizations must submit a declaration to tax office according to its location, according to the location of each of its separate subdivision with its own separate balance sheet, at the location of each real estate object (in respect of which there is a separate procedure for calculating and paying tax).
• At the end of the year, the declaration is submitted no later than March 30 of the year following the expired tax period.

PROPERTY TAX PAYMENTS OF ORGANIZATIONS:

Procedures and terms for payment of advance payments and taxes are established by the laws of the Subjects of the Russian Federation. That is, if the payment of payments based on the results of each quarter is established in the regions, then that is how we pay. And if such an order is not established, then we pay tax once a year. As for the specific deadlines for paying the tax, this also remains at the discretion of the Subjects of the Russian Federation.

Reporting and payment of taxes for individual entrepreneurs on OSNO

VAT. All information on this tax is indicated above in a separate chapter.

personal income tax. Reporting to the tax:

• 4-NDFL is submitted from the moment the first income is received within 5 days after the end of the month in which this income was received. This applies not only to entrepreneurs who started their activities, re-opened, but also to those who did not operate and had no income, and then started working again.
• Also applied in case of an increase or decrease in annual income by more than 50% in contrast to the previous year.

ADVANCE PAYMENTS FOR PIT paid on the basis of tax notices:

• 1 payment - no later than July 15 of the current year.
• 2 payment - no later than October 15 of the current year.
• 3 payment - no later than January 15 of the next year.
• Personal income tax at the end of the year (what is left after the advance) - until July 15 of the next year.

PROPERTY TAX is paid no later than November 15 of the year following the reporting one, based on tax notices issued annually by the Federal Tax Service.

No property tax returns are required.

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

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

The use of OSNO is, as a rule, the need for full-fledged management accounting. Subjects on the common system pay all established taxes, including income tax (income tax for individual entrepreneurs), property payments, VAT, unless otherwise provided by applicable law. For example, VAT charges can be avoided with small amounts of revenue.

To date, in Russian legislation The following tax regimes apply:

• BASIC ( general system);
• UTII (calculation of tax on imputed income);
• ESHN (for agricultural enterprises);
• relevant only for IP).

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

It is allowed to combine OSNO modes with UTII, ESHN and PSN. The simultaneous operation of the general taxation system with the simplified tax system is impossible.

What is the difference between the general system and others

General system for organizations

Organizations using the general taxation system, as a rule, are representatives of large businesses. For example, if the total amount of revenue for the tax period is less than 150 million rubles, it is possible to apply the simplified tax system.

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

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

Organizations on the OSNO are required to transfer insurance payments accrued on the income of employees in full. At present, the base rates for contributions are:

• in PF, 26%;
• in the FSS - 2.9%;
• in FFOMS - 5.1%.

OSNO in relation to accounting involves the use of the accrual method. The cash method can also be used, but in the presence of small incomes. However, practice shows that the vast majority of enterprises still prefer to work on an accrual basis, which avoids discrepancies in tax accounting and accounting.

For large taxpayers, there is also an obligation to maintain full-fledged accounting. Simplified accounting is allowed only for small organizations.

The general taxation system is preferable not only for large entities with large turnovers and significant revenues. OSNO is often chosen by those organizations for whose counterparties it is preferable to have “input VAT”. In the presence of this condition, wholesale buyers are more willing to conclude contracts.

BASIC for IP

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

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

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

As a rule, individual entrepreneurs register activities using preferential regimes. Most of the subjects on OSNO are still organizations. The reason is the need for a large document flow to calculate the tax. In the absence of accounting obligations, it is not so easy to generate data.

OSNO for IP and LLC - what's the difference?

Transition to OSNO

When registering a new economic entity, the general taxation system is applied by default. If the presence of large turnovers is not initially planned, the number of employees allows, most organizations and individual entrepreneurs prefer to work on preferential terms.

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

1. It is possible to switch to the USN within 30 days after registration. For this, you need to provide tax service relevant notice.
2. The right to use UTII arises when a subject is registered as a UTII payer.
3. The choice of the ESHN mode for newly created organizations and individual entrepreneurs is possible within 30 days from the date of registration.
4. Select patent system allowed at the same time

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

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

• increase in income levels;
• the growth of the staff of employees;
• changes in activity.

The action of the general regime in case of non-compliance with the prescribed criteria begins in the quarter when the violations were committed. Accordingly, it will be necessary to start accruing and paying taxes in this period in accordance with the rules of work on the OSNO.

So, in case of exceeding the limited threshold of revenue on the simplified tax system, an increase in the cost of fixed assets, entities begin to use the OSNO from the beginning of the quarter in which the discrepancy arose. That is, it will be necessary to calculate and pay the appropriate taxes for this period.

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

Upon termination of activities that fall under UTII, it is also necessary to notify the inspection, submit the relevant declarations and pay taxes.

Characteristics of the general system.

A voluntary change of regime is also possible. Work on the new conditions becomes possible from the beginning of the new tax period, information about this must first be submitted to the Federal Tax Service.

Reporting on a common system

The general system of taxation involves the greatest amount of reporting. It is recommended to create a schedule for the submission of documentation, since in case of violation of the deadlines, the taxpayer faces administrative fines.

The list of reports that must be submitted to the OSNO:

• corporate income tax (monthly or quarterly);
• 3 - personal income tax and 4 - personal income tax (if necessary) for individual entrepreneurs annually;
• declaration on transport tax annually;
• reporting on property tax (annually or as determined by regional authorities);
• land tax declaration (annually);
• VAT reporting (quarterly);
• certificates 2 - personal income tax (annually);
• calculation 6 - NDLF (quarterly);
• reporting to the FSS and PF funds (quarterly and monthly);
• financial statements(annually);
• other types of reporting depending on the chosen type of activity.

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

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

How IP reporting is formed on the general taxation system - see this video tutorial:

UTII, USN, OSNO, PSN, ESHN: for some, this is a meaningless set of letters, and for an entrepreneur, it is a direct indication of what, in the end, his tax burden will be. To learn how you can compare taxation systems in order to legally reduce payments to the budget when doing business, read the article "
And for those who still have questions or those who want to get advice from a professional, we can offer free tax advice from 1C specialists:

If you want to know what is general system of taxation, it makes no sense to scroll tax code, you will not find such a definition there. Unlike special tax regimes, each of which has a chapter with the appropriate name and some one tax ( single, imputed , agricultural tax or patent ), under OSNO understand the totality of taxes. A detailed comparison of tax regimes is presented.

For most start-up entrepreneurs, especially individual entrepreneurs, we recommend the simplified tax system (simplified taxation system).She combines two different options taxation,different tax base, tax rate and tax calculation procedure:

You can switch to the simplified tax system immediately when registering a business, in our service you can prepare a notification about the transition to the simplified tax system absolutely free of charge (relevant for 2019):

OSNO features

The general taxation system is also called the main taxation system, and the abbreviation of this name may look like DOS, And How BASIC. We prefer the latter option.

Organizations on OSNO pay the following taxes:

• organizations at a rate of 20%, with the exception of a few preferential categories of taxpayers;
• VAT at the rate of 0%, 10%, 20%;
• corporate property tax at a rate of up to 2.2%.

Paying:

• personal income tax at a rate of 13% (if the entrepreneur was a resident of the Russian Federation in the reporting year);
• VAT at the rate of 0%, 10%, 20%;
• personal property tax at a rate of up to 2%.

You can be on OSNO for the following reasons:

• The taxpayer initially does not meet the requirements and restrictions provided for the preferential tax regime, or subsequently ceased to satisfy them;
• A businessman must be a VAT payer;
• The taxpayer falls into the category of income tax beneficiaries (for example, a medical or educational organization);
• Simply out of ignorance that there are other taxation systems: USN, UTII, ESHN and PSN (only for individual entrepreneurs);
• Some more good reasons, because if you decide to go into business for profit, then it is difficult to assume that you deliberately chose the regime with the highest tax burden.

How to switch to OSNO

It is not necessary to report the transition to OSNO, because this mode is valid in Russian Federation as the main one without restrictions on types of activity, and it is applied by default. If you have not declared in the prescribed manner the transition to a special tax regime, you will work on the general taxation system.

In addition, you will be eligible for OSNO if you no longer qualify for special tax benefits. For example, if an entrepreneur working on a patent has not paid its cost within the established time limits, then all income received from patent activities and accounted for in a special Book will be taxed based on the requirements of the OSNO.

The general taxation system is not subject to any restrictions on the types of activities, income received, the number of employees, the value of property, etc. Almost all large enterprises work just on the OSNO, and as VAT payers, they also prefer to work with those who pay this tax.

The general system of taxation cannot be combined with the USN and ESHN. Organizations can combine OSNO with UTII, and individual entrepreneurs has the right to work simultaneously in three modes at once: OSNO, PSN and UTII (provided that the types of activities for each mode are different).

Brief description of taxes paid on OSNO

Undoubtedly, it is very problematic to keep records and submit reports on a common system. Within the framework of one article it is impossible to give a complete picture of this tax system or give examples of tax calculation, as we did in articles on special tax regimes. Each of the taxes mentioned above deserves separate consideration, especially VAT, but here we will only give a general idea of ​​​​tax rates, reporting, payments and tax benefits for each tax.

Corporate income tax

The object of taxation here is profit, that is, the difference between the income received by the organization on the OSNO and the expenses incurred. The income taken into account for income tax includes income from sales and non-operating income. A lot of disputes between businessmen and tax authorities are caused by confirmation of expenses that reduce the tax base. The more expenses can be confirmed, the less tax will be payable, so it is natural that tax authorities evaluate the reasonableness of the costs very meticulously. The Tax Code imposes two requirements on the expenses declared by the taxpayer: economic feasibility and documentary evidence.

Under economically justified expenses understand those costs that were made to make a profit. Is it possible to consider the costs justified if the profit was not received as a result? This issue has repeatedly become the subject of litigation, and, the highest instances. Quite often, the courts take the side of the taxpayer, upholding the principle of freedom of entrepreneurial activity and granting the taxpayer the right to assess the effectiveness of a business. And yet, one must be prepared for the fact that any expenses that the organization assessed as justified on OSNO may be challenged by the tax inspectorate.

It is also not easy with the issue of documentary confirmation of expenses when calculating income tax. Documents called vouchers include the so-called primary documents (cash warrant, act, invoice, certificate, etc.), as well as invoices and contracts. Any inaccuracies or errors in filling out (drawing up) such documents may result in the fact that the tax office considers the expenses not documented.

The income tax rate is generally 20%. A preferential zero rate is provided for organizations in the field of education and medicine. In addition, the tax rate varies from 0% to 30% when taxing dividends received by the organization from participation in other organizations. All options for the tax rate for income tax are given in Art. 284 of the Tax Code of the Russian Federation.

Personal Income Tax

This tax is paid by individual entrepreneurs working on OSNO. Personal income tax can also be called a tax that is difficult to understand, because it is paid not only on income received from entrepreneurial activity, but also on the income of ordinary individuals. tax rates for personal income tax vary from 9% to 35% and each tax rate has its own procedure for determining tax base.

If we talk about the tax on income from entrepreneurial activities of an individual, then in essence it is similar to the corporate income tax, but its rate is lower: not 20%, but only 13%. Individual entrepreneurs on OSNO are entitled to professional deductions, that is, to reduce the amount of income received from entrepreneurial activity by reasonable and confirmed expenses. If there are no supporting documents, then the amount of income can be reduced only by 20%.

Speaking about this tax, it is worth mentioning the concept of a tax resident of the Russian Federation, because. the tax rate of personal income tax depends on this status. For an individual to be recognized in the reporting year tax resident, it must actually be on the territory of Russia for at least 183 calendar days within 12 consecutive months. Income of non-residents is taxed at a rate of 30%.

Property tax

There is a tax on the property of organizations and a tax on the property of individuals, which include individual entrepreneurs. The difference between these two taxes is small.

The object of taxation for organizations is movable and immovable property, which is accounted for on the balance sheet as fixed assets. At the same time, fixed assets included in the first or second depreciation group in accordance with the Classification of fixed assets are not taxed from January 1, 2013. The tax base is average annual cost property, and the maximum tax rate is 2.2%.

Only real estate is recognized as an object of taxation for the property tax of individuals. If an individual entrepreneur on OSNO uses real estate belonging to him in his business activities, then he will pay property tax on a general basis, like an ordinary individual. Individual entrepreneurs on special tax regimes (,) have the right to receive exemption from paying this tax; in relation to the property that they use for business purposes, there is no such benefit for the general system. The tax rate does not exceed 2% of the inventory value of the property

Value added tax for individual entrepreneurs and organizations on OSNO

And finally, the most difficult tax to understand, report, pay and return is tax. This tax is indirect, and as a result, its burden is borne by the final consumers of goods and services. VAT is charged on:

• sale of goods, works or services on the territory of the Russian Federation;
• gratuitous transfer of goods, works or services on the territory of the Russian Federation;
• transfer of property rights on the territory of the Russian Federation;
• performance of construction and installation works for own consumption;
• transfer of goods, works or services for own needs;
• import of goods.

The tax base for VAT is the cost of goods, works and services sold. The total amount of tax can be reduced by the amount of tax deductions, that is, the VAT charged by suppliers or paid at customs upon import. Tax rates for VAT can be 0%, 10%, 20%, in addition, there are also estimated rates in the form of 10/110 or 20/120.

According to Art. 145 of the Tax Code of the Russian Federation, organizations and individual entrepreneurs can be exempted from the obligations of a VAT payer if over the previous three months the amount of proceeds from the sale of goods (works, services) did not exceed two million rubles in aggregate.

Reporting and tax payments of organizations on OSNO

For organizations on the general taxation system it looks like this:

1. The VAT tax return is submitted every quarter, no later than the 25th day of the month following the reporting quarter, i.e. April 25, July 25, October 25 and January 25 inclusive. The procedure for paying VAT is different from other taxes. The amount of tax calculated for the reporting quarter must be divided into three equal parts, each of which must be paid no later than the 25th day of each of the three months of the next quarter. For example, according to the results of the second quarter, the amount of VAT payable amounted to 45 thousand rubles. We divide the tax amount into three equal parts of 15 thousand rubles each, and pay it in the following: no later than July 25, August, September, respectively.
2. Corporate income tax is paid only legal entities on BASIC. The procedure for submitting declarations and paying income tax is quite complicated and depends on the chosen method of calculating advance payments. For organizations with an income of less than 15 million rubles per quarter, the following reporting periods: first quarter, half a year and nine months. In this case, profit declarations must be submitted no later than April 28, July, October, respectively, and at the end of the year - no later than March 28. If the organization chooses to accrue advance payments based on actual profit, then the declarations are submitted every month, no later than the 28th day of the month following the reporting one. The advance tax payments themselves in both cases must be made monthly, also before the 28th, but the procedure for their accounting will be different. With quarterly reporting, advance payments are calculated on the basis of data for the previous quarter, and then, if necessary, they are recalculated. In the second case, advance payments are made based on the actually received in reporting month arrived.
3. Tax on the property of organizations on OSNO. The reporting periods for this tax are the first quarter, six months and nine months of the calendar year. Declarations must be submitted no later than the 30th day of the month following the reporting quarter, that is, inclusive, before April 30, July, October and no later than January 30 at the end of the year. At the same time, local laws have the right not to establish reporting periods, that is, the declaration in these cases is submitted once a year - no later than January 30. As for the payment of property tax, if quarterly reporting periods are established in the region, then the obligation to make advance payments on property tax arises every quarter. The terms for making advance payments are set by the regions, for example, in Moscow it is no later than 30 days after the end of the reporting period, and in Krasnodar Territory it only takes 5 days. If the reporting periods are not established by local laws, then the tax is paid once a year.

Reporting and tax payments of individual entrepreneurs on OSNO

An individual entrepreneur working for OSNO must report and pay taxes in the following order:

1. The VAT tax return is submitted every quarter, no later than the 25th day of the month following the reporting quarter, i.e. April 25, July 25, October 25 and January 25 inclusive. The procedure for paying VAT is different from other taxes. The amount of tax calculated for the reporting quarter must be divided into three equal parts, each of which must be paid no later than the 25th day of each of the three months of the next quarter. For example, according to the results of the second quarter, the amount of VAT payable amounted to 45 thousand rubles. We divide the tax amount into three equal parts of 15 thousand rubles each, and pay it on the following dates: no later than July 25, August, September, respectively.
2. Personal income tax. The declaration at the end of the year is submitted by the entrepreneur in the form 3-NDFL no later than April 30 for the previous year. In addition, it is necessary to submit a declaration on the estimated income in the form of 4-NDFL for those individual entrepreneurs whose income received during the year differs from the income of the previous year by more than 50%. Advance payments for personal income tax are transferred in the following terms: the first advance payment no later than July 15, the second - no later than October 15, the third - no later than January 15. At the end of the year, personal income tax, taking into account advance payments, must be paid before July 15 inclusive.
3. The tax on the property of individuals is charged on the inventory value of real estate owned by an individual. Declaration on the property tax of natural persons is not provided, and tax notices property owners are sent by the Federal Tax Service. The deadline for payment of such tax is no later than November 1 of the year following the reporting one.

We draw the attention of all LLCs to OSNO - organizations can pay taxes only by bank transfer. This requirement is put forward by Art. 45 of the Tax Code of the Russian Federation, according to which the obligation of the organization to pay tax is considered fulfilled only after the presentation of a payment order to the bank. The Ministry of Finance prohibits the payment of taxes by LLC in cash. We recommend you on favorable terms.

To avoid unfortunate financial losses, you must first properly organize accounting. Submitting correct reports to OSNO is not an easy task, therefore, so that you can try out the accounting outsourcing option without any material risks and decide whether it suits you, we, together with 1C, are ready to provide our users with a month of free accounting services:

We hope that we were able to bring some clarity to the concept of OSNO and show how complex taxation can be on a common system. If the scale and type of activity of your new business meets the requirements of special tax regimes ( USN, UTII, PSN and ESHN ), we advise you to start working with them.

The general taxation system for an LLC includes a whole list of taxes, which includes local, regional and federal deductions. At the same time, federal taxes work on the territory of any region of the country, and regional taxes are valid only where the relevant laws on their appointment have been adopted.

This law establishes the appropriate form of reporting, the deadline for payment of tax and its rate. Local taxes are established by order of local authorities.

Features of conducting

Accounting for all operations, income and expenses at enterprises is carried out in a specially kept book. The order of its maintenance and its form are approved by the Order of the Ministry of Finance.

The process of completing this book is quite laborious. It includes 6 sections, each of which contains a table. The organization enters in the book all the information on its activities in order to calculate the tax base, as well as in order to have an idea about its own financial situation.

OSNO for LLC in 2014 involves the payment of UTII, provided that the organization carries out strictly specific activities (service stations, ateliers, trade, etc.).

Who should apply OSNO

The general taxation system should be used by those companies that do not have the right to use the UAT and USNO:

• companies engaged in the production of excisable products;
• lawyers, banks, notaries, Insurance companies and pawnshops;
• organizations whose authorized capital make up 25% of the contributions of other organizations;
• foreign companies;
• organizations, if the number of employees in them is more than 100 people;
• organizations, if their income exceeds 60 million rubles;
• organizations, the cost of which is more than 100 million rubles.

OSNO is very beneficial to use when most partners and buyers of the company also use the classic taxation system and pay VAT.

In this case, each participant in the relationship has the opportunity to reduce VAT payable to the budget by the amount of tax that was received from the supplier.

How to switch to OSNO

If, when creating an organization, within 30 days it did not apply for the transition to or to, then the classical taxation system (OSNO) is automatically assigned.

If, in the process of activity, an organization that uses simplified or single tax, have lost the right to use any of these special regimes, then they need to apply to switch to the regular system.

You can lose the right to use any regime other than the OSNO if the company has engaged in activities that make it impossible to use it, if the revenue is more than the boundary indicator or the number of employees exceeds the limited value.

taxes

A company that operates on the basis of a general taxation system pays the following list of taxes:

• VAT (Value Added Tax) is generally 18%. In the case of the sale of products for children, medical or food products - 10%, and for export activities - 0%.
• which make up 20%.
• income tax individuals is charged from any payment and amounts to 13%.
• The contribution to the off-budget fund is generally approximately 30% and includes health insurance 5.1%, pension insurance 22%, social insurance 2.9%, accident insurance 0.2%.
• Corporate property tax. In this case, the rates may vary within the limits of 2.2% of the value of the property of the enterprise per year.
• Transport tax (only if the company owns vehicles). In this case, the rate directly depends on the power of the car engine.
• Land tax. The land tax rate is no more than 1.5% of the value of the land in the property.

Depending on details economic activity LLC taxes on OSNO also include excises, water taxes and mining taxes.

Accounting rules

Organizations that are on OSNO must keep accounting records as a duty. All accounting rules and features of accounting transactions are approved in the relevant accounting regulations.

To date, there are at least 20 different provisions that prescribe the procedure for keeping records of different groups of transactions and types of property.

In addition, OSNO for LLC involves maintaining a sales book and a purchase book in order to take into account VAT. Tax and accounting reports do not always coincide, because the tax report indicates only the income that is necessary to determine the income tax, in accounting - the expenditure and income part of the business entity in full.

All organizations must also keep records of cash transactions, which is manifested in the design cash orders, the cash book of the company in accordance with the Regulation of the Bank of Russia N 373-P.

The documents

• The VAT declaration is quarterly submitted to the tax office by the 20th;
• Land tax declaration is submitted once a year until 01.02. the year following the reporting year;
• Transport tax declaration is submitted 1 time in 1 year until 01.02. the year following the reporting year;
• The property tax declaration is submitted every quarter before the expiration of 30 days from the end of the previous quarter;
• Accounting report to the statistical authorities and the tax office, which should be submitted every year 3 months before the end of the year;
• Corporate income tax return, which is submitted each quarter by the 28th day of the month following the end of the quarter;
• Report on payroll tax to the fund social insurance And Pension Fund- before the 15th day of the month following the last reporting month;
• The personal income tax report is submitted once a year until April 1 of the year following the reporting year.

The general taxation regime is applied by companies and entrepreneurs by default, provided that they have not submitted an application for the transition to a special regime - USN or UTII. Organizations with income above 45 million rubles. for 9 months and more than 60 million rubles. per year with more than 100 employees. and the cost of fixed assets is not more than 100 million rubles. are required to apply OSNO.

The peculiarity of the OSNO is that companies must pay basic taxes on it, among them the main ones are income tax (for organizations), personal income tax (for individual entrepreneurs) and VAT. Accounting on OSNO is carried out in full when using the chart of accounts, such accounting is difficult to maintain independently and it is better to entrust it professional accountants or accounting organization.

In addition to the fact that this regime is quite burdensome and requires additional costs, it also entails increased attention from the tax and law enforcement agencies.

There are also a number of advantages of OSNO, which determine the choice of this mode by organizations and entrepreneurs. This is, in particular, the absence of restrictions on the types of activities, as well as on the amount of revenue, working space, property, and the number of employees. In addition, if the organization receives a loss, it may not pay income tax and reduce the tax in the future by the amount of the loss. Whereas at UTII payment the tax does not depend on the size of the actual profit, and on the simplified tax system - the tax is paid on the proceeds.

To work with large companies, it is also advisable to use the OSNO, since they are VAT payers and it is more profitable for them that their expenses include incoming VAT.

Taxes of organizations on OSNO

Taxes paid by organizations on OSNO include:

Corporate income tax - paid at a standard rate of 20% on the difference between income (excluding VAT) and expenses, preferential rates may be established in some regions;

VAT at the rates of 18%, 10%, 0%;

Tax on - the rate is set by the regions, is not more than 2.2%), is paid from the residual value of fixed assets;

Other taxes if there is an object of taxation - for example, mineral extraction tax, excises, land tax etc.

Taxes paid by individual entrepreneurs on OSN

Individual entrepreneurs on OSNO are required to pay personal income tax and VAT. Personal income tax in the amount of 13% is paid from entrepreneurial income, as well as those incomes in which personal income tax was not withheld. Income can be reduced by professional expenses. In case of impossibility of documentary confirmation of the latter, the cost standard is taken - 20% of the amount of income.

VAT is calculated and paid according to the formula = "amount to be charged" minus "amount to be offset". VAT rates are 18, 10, 0%.