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:

• OSNO (common 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 income employees, in full size. 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. To do this, you need to provide the relevant notification to the tax service.
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. Choose patent system allowed at the same time

If the subject has already been functioning 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.

Action general regime in case of non-compliance with the prescribed criteria, it 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);
• declaration on land tax(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:

If the proceeds from the sale of goods, works, services (excluding VAT) for the previous 3 consecutive months did not exceed 2 million rubles, then the company (IE) has the right to exemption from VAT.

Moreover, the calculation should include only the proceeds from operations subject to VAT. Revenues not subject to VAT are not included in the calculation (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of November 27, 2012 No. 10252/12).

Please note that the calculation does not include income received from the sale of excisable goods: in relation to them, organizations and individual entrepreneurs are not entitled to apply the exemption (clause 2 of article 145 of the Tax Code of the Russian Federation, clause 4 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated May 30, 2014 No. 33) . Supervisory authorities in their work adhere to the opinion of judges (letter of the Federal Tax Service of Russia dated May 12, 2014 No. GD-4-3 / 8911).

Thus, if a company sells excisable goods and wants to receive exemption from VAT, it must keep separate records of revenue from the sale of excisable and non-excisable goods.

Important

VAT exemption does not apply to operations involving the importation of goods into the territory of Russia, as well as territories under Russian jurisdiction. Consequently, when importing, VAT will need to be paid (clause 3, article 145 of the Tax Code of the Russian Federation).

In addition, companies that are exempt from paying VAT are not exempted from the obligation to tax agents for this tax (clause 2, article 161 of the Tax Code of the Russian Federation).

If the decision to exempt from VAT is made, the organization must submit a notification to the Federal Tax Service Inspectorate (the form was approved by order of the Ministry of Taxation of Russia dated July 4, 2002 No. BG-3-03 / 342). In addition, you must provide an extract from balance sheet, an extract from the sales book, an extract from the book of income and expenses and business transactions (for individual entrepreneurs) (clauses 3, 6 of article 145 of the Tax Code of the Russian Federation).

This must be done no later than the 20th day of the month from which the company will use the right to exemption (clause 3 of article 145 of the Tax Code of the Russian Federation).

Note

If you send documents by mail, the day of their submission to the tax authority is recognized as the 6th day from the date of sending a registered letter (clause 7, article 145 of the Tax Code of the Russian Federation).

When deciding on VAT exemption, it must be remembered that during the year the organization will not be able to refuse to apply the exemption (clause 4, article 145 of the Tax Code of the Russian Federation).

However, the release may be terminated if the statutory revenue limit of 2 million rubles is exceeded in three consecutive calendar months. (clause 5, article 145 of the Tax Code of the Russian Federation).

Extension or waiver of exemption

The VAT exemption period may be extended. To do this, after 12 months of exemption, the company will have to confirm the eligibility of applying the exemption in this period by filing with tax office the following documents (clauses 4, 6 of article 145 of the Tax Code of the Russian Federation):

• notification of the exercise of the right to exemption;
• an extract from the sales book.

If the company does not plan to extend the exemption, then the set of documents for the tax office will be different (clauses 4, 6 of article 145 of the Tax Code of the Russian Federation):

• notice of refusal to use the right to exemption from VAT in any form (letter of the Ministry of Taxes of Russia dated September 30, 2002 No. VG-6-03-1488);
• an extract from the balance sheet;
• an extract from the sales book.

In both cases, the documents must be submitted to the tax authority no later than the 20th day of the month following the last month of release (clause 4, article 145 of the Tax Code of the Russian Federation).

Individual entrepreneurs who have chosen the general taxation system as a tax regime must pay three mandatory taxes to the budget:

1. Value Added Tax (VAT). There are three possible options tax rate: 18% - the most common and widely used, 10% - is used when an individual entrepreneur works with a certain list of goods prescribed by law, for example, medical, children's and grocery products, and 0% - this rate is used extremely rarely, mainly in those when goods are exported.
2. Individual income tax (PIT) - 13%, but only on condition that the individual entrepreneur is a resident of the Russian Federation, if not, then this tax will be 30%.
3. Tax on the property of an individual - 2%, in cases where the property is used for business purposes.

In addition to the above taxes, sometimes individual entrepreneurs are required to pay local and regional taxes, such as the:

• transport tax;
• land tax;
• mineral extraction tax;
• tax for the use of water bodies;
• tax for the use of biological resources;
• excise duties;
• customs duties.

Terms of payment of taxes for individual entrepreneurs on the general tax system

IPs located on OSNO should remember the timing of tax payments.

• For VAT - quarterly, but no later than the 25th day of the month following the reporting quarter. VAT payments can also be divided into a monthly regime - then VAT must be paid in equal shares, also before the 25th day of the month following the reporting one inclusively;
• Personal income tax - based on the results of the quarter, six months and 9 months, but no later than the 15th day of the month following the reporting period. The final payment must be made no later than July 15 of the following year;
• property tax - until December 1 of the year following the reporting year.

The terms for payment of local taxes are determined by law at the regional level - it is necessary to clarify the terms of payment for them in the territorial IFTS.

Mandatory payments on OSNO

In addition to the above taxes, all individual entrepreneurs under the general tax regime must pay insurance premiums to off-budget funds. This is:

• payments in Pension Fund RF in the amount of 22% (to form a future pension);
• payments to the FSS - 2.9% (for payment sick leave), 0.2% (in case of industrial injuries and accidents, as well as the development of occupational diseases);
• payments to the FFOMS - 5.1% (for various medical purposes).

The individual entrepreneur must make all these contributions both for himself personally and, when hiring personnel, for each of employees. At the same time, contributions to the Pension Fund of the Russian Federation can be paid both at a time at any time of the calendar year, and quarterly. The latter option is the most convenient, since it allows you to control the timeliness and completeness of payments to all extra-budgetary funds. In the FSS and FFOMS, contributions must be made every month, no later than the 15th day.

What reporting should an individual entrepreneur submit for taxes on OSNO

When applying the general tax regime, entrepreneurs must submit the following declarations to the tax office:

1. for value added tax (VAT) - at the end of each quarter, but no later than the 20th day of the month following the reporting period;
2. for personal income tax - form 3 personal income tax once a year, but no later than April 30 of the next year. At the same time, the tax must be paid no later than mid-July of the following year.

In addition to these two documents, by April 1 of the next year, it is necessary to transfer to tax specialists a certificate in form 2 of personal income tax on the income of employees and information on the average number of employees - until January 20 of the year following the reporting year. To fund social insurance An individual entrepreneur who has hired personnel is required to provide a certificate in the form 4-FSS on a monthly basis.

Attention! If, for some objective reason, the IP has suspended its activities for a certain period of time, due to which it has no movement financial resources neither on accounts nor at the cash desk, he can replace the VAT and income tax declarations with one single simplified declaration. At the same time, personal income tax single declaration cannot be included.

Note. Experts calculated that individual entrepreneurs on the general taxation system must submit at least 21 reporting documents to regulatory authorities per year.

IP accounting on OSNO

Although the law does not require mandatory accounting in full for an individual entrepreneur, some rules must still be observed. Among other things, the IP is obliged to:

• keep a ledger of income and expenses. All expenses must be documented, in particular, collect and store checks, receipts, contracts and other papers proving expenses. Data from KUDiR are used to calculate the taxable base of an individual entrepreneur for personal income tax;
• keep a book of purchases and sales. The need to maintain this document is due to the fact that IP on OSNO are required to calculate and pay VAT;
• maintain a register of issued and received invoices;
• if individual entrepreneurs hire staff, then they must keep mandatory records wages and personnel records.

Important! All source documents IP on OSNO must be stored for at least 4 years. Otherwise, in case of sudden tax audits, uncomfortable questions from the tax authorities, as well as fines and administrative sanctions may follow.

Tax deduction for personal income tax IP in the general mode

By tax code The Russian Federation, individual entrepreneurs can apply a tax deduction for personal income tax on the amount of expenses incurred as part of a commercial activity. True, all these expenses must be documented without fail. In cases where it is impossible to prove the costs, you can use a professional tax deduction, which will be equal to 20% of the total income of IP.

Note! The expenses of individual entrepreneurs include insurance premiums to off-budget funds, state duties paid in connection with the performance of professional activities and certain types of taxes.

Combination of IP OSNO and UTII: accounting rules

If an individual entrepreneur combines two tax regimes, general and imputed, he must necessarily conduct them separate accounting. Despite the fact that such a requirement is not spelled out in the Tax Code of the Russian Federation, this allows you to correctly divide the taxable base and correctly calculate and pay the due taxes under the OSNO to the budget.

Thus, for individual entrepreneurs who are on the general taxation system, the process of keeping records of tax deductions and bookkeeping is a very difficult and time-consuming task, largely due to the large number of taxes paid. Therefore, despite the fact that individual entrepreneurs are not required by law to hire an accountant, they still have to resort to specialized accounting assistance on an ongoing basis. However, the ability to develop a business without looking back at all sorts of restrictions that exist in other tax regimes more than compensates for this slight inconvenience.

The current version of the legislation governing taxation offers entrepreneurs and organizations several options for replenishing the state treasury. To stimulate small businesses, a number of special regimes have been created, and by default, all legal entities are offered OSNO - general taxation system.

The division of the forms of deductions into the categories “for small businesses” and “for large companies” is conditional. OSNO scares away start-up entrepreneurs with difficulties in bookkeeping. Also, this form of taxation obliges individual make regular contributions of all kinds:

• (only for legal entities);
• to the Pension Fund, the Social Insurance Fund and federal fund medical insurance.

Important: depending on the selected areas of activity (and corresponding to them), it is possible to collect additional contributions from entrepreneurs and enterprises to local budgets.

It is also within the competence of regional and local assemblies to cancel fees for certain categories of individual entrepreneurs and companies.

How to switch to OSNO?

If a company or an individual entrepreneur, when registering with the IFTS, did not attach to the list of documents an application for switching to one of the special taxation regimes, then they are required to make payments in accordance with the standards that are provided for the OSNO.

If the procedure has already been completed, then the initiator of the transition of the IP to OSNO can be both the Federal tax office as well as the entrepreneur himself. In the first case, this is possible due to the identification of inconsistencies between the declared types (or volumes) of real activities. This situation happens due to a number of specific restrictions that any special tax regime imposes on:

• the average annual number of employees;
• income of an individual entrepreneur or enterprise;
• the total value of the property;
• the specifics of the company's activities;
• the size of leased or owned premises for trade or other economic activities.

If an individual entrepreneur was attracted by the advantages and was not repelled by the features of the OSNO, then he can change the taxation system at his own request. To do this, you need to perform a number of mandatory actions:

1. Write and submit at the place of registration an application to waive the simplified system (until January 15 of the reporting year).
2. Attach full reporting in the form established by law for the simplified tax system.
3. Add to the package of documents a receipt of the last transfer to the account of the Federal Tax Service.
4. Submit a taxpayer certificate to the IFTS.

If the documentation is accepted by the IFTS bodies, then the transfer will take place from the beginning of the next reporting year (from January 1). Also, a company or individual entrepreneur will undergo a number of mandatory procedures necessary to create reporting on OSNO:

• VAT payer registration;
• determination of the estimated value of fixed assets;
• accounting for all transitional trade transactions, and so on.

Main deductions: VAT and income tax

In the context of reporting, any of the forms of the simplified tax system bears little resemblance to the OSNO. The key difference between these systems is the value added tax (VAT), which is forced to pay those subject to the general system, and from which those who choose one of the special forms are exempted. For companies operating in the field of trade, the general taxation system is more suitable.

Another question that has been tormenting novice entrepreneurs for a long time is on the basis of what amount taxes are calculated. In the case of simplified taxation systems, the replenishment of the treasury occurs depending on the proceeds. The current tax legislation does not include any mitigating conditions for companies that suffer losses - payments will have to be made regardless of the profitability of the enterprise or company.

For OSNO, however, the calculation of payments as a percentage of actual profit is characteristic - the difference between income and documented expenses in the conduct of activities.

In the absence of a positive balance, the IP is exempt from taxation and can count on a tax reduction in the next reporting period. In this case, the quality of bookkeeping comes first, which consists in the ability to draw up the maximum share of expenses in accordance with the law and make the business as profitable as possible in terms of tax payments.

Interesting: the import of any goods into the territory of the Russian Federation requires the payment of VAT without fail.

Tax reporting OSNO

The most recent changes in tax legislation have allowed individual entrepreneurs and other small businesses to work only with a simplified reporting system, without resorting to a general one. This innovation applies to all individual entrepreneurs, regardless of the field of activity and the taxation regime.

So for companies representing small businesses and individual entrepreneurs, the volumes of reports submitted for this category are approximately equal. Common to both systems of taxation are the following documents:

1. Form 1 (balance sheet of the company).
2. Form 2 (document containing information about financial indicators activities).
3. Report in abbreviated form (for each of the articles).

Additionally tax authorities and statistical agencies will require:

1. Income tax returns (every quarter).
2. (similarly).
3. Declaration on property tax (for a calendar year).
4. Certificates on forms 2-NDFL and 3-NDFL (once a year, the latter - only for small businesses).
5. Reporting on transport, land and water taxes (if you select the appropriate OKPO codes).

Pros and cons of OSNO

When switching to OSNO, both the economic benefits of the company and the ease of reporting and accounting are considered the most important. The last criterion is extremely important, because the reputation of the company depends on how correctly the income and expenses of the IP on OSNO are calculated. If the IFTS authorities find signs of a deliberate reduction in the company's profits, it will face penalties. Therefore, the choice of a taxation system is an extremely important decision, on which the success of tax management directly depends. entrepreneurial activity further.

The question of the transition of an individual or individual entrepreneur to OSNO is individual in nature and directly depends on whether the disadvantages of this form of taxation are critical. These include:

• complexity of accounting;
• special requirements for the storage of documentation and reporting;
• a large number of tax items;
• possible additional deductions to the budgets of regions and constituent entities of the Russian Federation.

The pluses include:

• no restrictions on profit;
• the possibility of hiring any available number of employees, renting any number of premises for activities (including trade);
• the ability to document losses from activities and not pay tax;
• an option to reduce the rate for enterprises that suffered a loss in the previous reporting period.

Special tax regimes are more beneficial for companies that depend on cooperation with others legal entities and are engaged in the provision of various services or the sale of goods on an industrial scale. In other cases, OSNO is a worthy alternative for a large number of entrepreneurs.

It is worth arming yourself with knowledge of the basic concepts that will allow you not to get confused and not break the law when carrying out activities.

Let's figure out what is the decoding of the abbreviation "OSNO", who and when uses the system, how the transition is carried out and how much taxes will have to be paid.

Elements of taxation

OSNO - a general taxation system in which the payer must calculate the following taxes:

In addition to the main taxes, organizations on the DOS must calculate the amounts:

The transition to OSNO is carried out if:

• the company has not met the requirements necessary to use the special regime;
• the payer must pay VAT;
• the company is included in the category of income tax beneficiaries;
• the organization has no knowledge of more convenient tax systems.

That is, it is unlikely that anyone will choose such a regime of their own free will, since the tax and accounting burden on it is the largest.

A company must use this regime without fail if:

Regardless of the fulfillment of the conditions of special regimes, OSNO should work:

• banking institutions;
• pawnshops;
• firms providing insurance services people and organizations;
• foreign companies;
• investment and pension funds;
• enterprises operating in the gambling business;
• manufacturers of goods that are subject to excise duty;
• participants in the securities market;
• firms with the status of legal entities that participate in the section of goods.

The advantage of using OSNO is that the company will be able to cooperate with any company, as it provides for provision with VAT.

Such a system is used in the implementation of wholesale trade, the manufacture of goods, and the organization of the supply of expensive products to a corporate client.

Since reporting is quite complicated, it will be difficult to cope without an accountant. You can switch to the general system by default when opening a company, if a notification about the use of a special regime has not been submitted.

The obligation to work for OSNO is assigned to enterprises whose income exceeded 60 million rubles a year.

In addition to paying taxes, the company will have to prepare accounting reports:

1. (quarterly).
2. Reporting what changes in equity have occurred (annually).
3. Intended use of the money that was received, .
4. (if required).

OSNO payers can be both legal entities and individuals. Foreign enterprises use this tax system exclusively within the Russian Federation.

Characteristics of objects

Since the company must calculate several taxes, it is worth determining the main objects of taxation.

With VAT, the object is:

• operations for the sale of products/works/services;
• carrying out construction and installation works for the purpose of personal use;
• import of goods within the customs territory of the Russian Federation, etc.

The following transactions are taxed at a rate of 0%:

• sale of goods for export;
• provision of services for the transportation of passengers and baggage, if the points of departure and destination are located outside of Russia;
• organization of transportation, the basis for which are international transportation documents, etc.

According to income tax, the object of taxation is the income that is received by the payer of the OSN. The size of the rate is affected by the location of the head offices and economic zones business. The list of rates is in .

According to the property tax of companies, the object establishes all types of movable and immovable property, which are taken into account on the balance sheet of the company as objects of fixed assets in accordance with the rules used for accounting.

The tax base is determined average annual cost objects. The rate may vary.

According to personal income tax, the object of taxation is income that is received from a source located abroad or within the Russian Federation, if an individual is a resident of the country, as well as from a source of the Russian Federation, which is located in the country - for a non-resident person.

Established regulatory framework

When using OSNO, you should rely on:

How does OSNO taxation work?

As you know, it is not easy to make calculations and prepare reports for OSNO. Is it so? Let's figure out how to calculate taxes.

How to calculate the amount due?

All tax calculations on the main system are carried out separately: separate formulas for VAT, property tax, etc. are used.

Value Added Tax Calculation

For example, you sell goods worth 11,800 rubles, and you must pay tax at a rate of 18%. Of the total amount of 10 thousand, you can take it into profit, and 1.8 thousand is VAT. Buy products for 1800 - give 180 to VAT, the rest - to expenses.

Then you can calculate the rest of the taxes. Income tax: from the amount of 10 thousand, subtract the costs (let's say 1 thousand) and multiply by 13% (or another rate that is valid in your territorial district).

The calculation will be like this:

VAT: You received 1800 rubles, paid 180. VAT amount = 1620 rubles (the difference between the two indicators).

Making a payment

Taxes on the OSNO should be paid in the following terms:

income tax	Until the 28th of every month, and the final annual payment - until 28.10. But there is one feature - payment is made every month in the event that the amount of profit exceeded 1,000,000 rubles per month. In other situations, it is worth paying the tax once a quarter.
VAT	Transfer every quarter in equal parts (advance payments) by the 20th day of the next month after the reporting period
personal income tax on employees	When actually receiving cash or when transferring non-cash funds to the taxpayer's account
Transport tax	Until 1.02 after the expiration of the tax period
water tax	Quarterly
Land tax	Before February 1 in the year following the tax period
Payments to the FIU	Until the 15th day of the next month after the issuance of earnings, that is, monthly
In the FSS	Until the 20th, if paper reporting is submitted, up to the 25th - electronic
Amounts in the MHIF	Quarterly until the 15th of each month
Property tax	By the 30th of each quarter (next month), and the final payment by October 30th
If the company's activities are related to the sale of alcohol-containing goods	You have to pay excise every month

Drawing up an accounting policy

The accounting policy should be drawn up for the purposes of accounting and the implementation of activities on the DOS.

The following actions await you:

1. Development of a draft accounting policy - the purpose is determined, the elements that will be used without fail are established, those that are undesirable for use are excluded, the content is prescribed.
2. Approval of the document by a separate order of the enterprise administration.

On the first page you need to specify:

• surname, name and patronymic of the individual entrepreneur (reflect on each sheet);
• the address;
• TIN and other details.

The amounts are calculated in sections 1 - 5. Section 6 is required to indicate income taxes for an individual with a CBC. Each column must contain one value.

The taxpayer must complete only separate sheets. Mandatory to fill are the title page and section 6.

What are the deadlines for submission?

Reporting is submitted:

Peculiarities

There are a number of open questions that most OSNO payers have.

For example, how to calculate the amount of other taxes, how difficult it is to determine the amount of VAT and what rules to rely on when calculating the amount of income tax.

Calculation of other taxes under the mode (example)

Let us give examples of calculating taxes on OSNO.

Property tax

The average annual value of the fixed assets of the company amounted to 21692.31. The amount is determined taking into account monthly indicators:

If we summarize the indicators, we get 282 thousand. Next, we will carry out the following calculation:

To calculate the property tax, let's take a rate of 1.5%, and substitute the figures into the formula. We get the following result:

Transport tax

The car used by the company has a power of 154 kW, or 209.38 horses. The rate at the time of settlement was 65 rubles.

Calculate the tax amount:

Land tax

The legal entity owns land plot with an area of ​​2081 sq.m., the cadastral value of which is 6,826,345.92 rubles. The rate that is valid in the territorial district is 1.5%.

The calculation will be like this:

water tax

The organization has the right to use the water body in the course of its activities. The maximum water withdrawal is 5,840 m3 per year or 16 m3 every day.

Formula used:

Profit and expenses are considered a cumulative total, but only those that are mentioned in the Tax Code as taxable should be taken into account.

The standard rate is 20% (2% is transferred to the budget federal level, 18% - to the budget of the territorial district). If dividends are accrued, then the rate of 9% is used.

The company has the right to reduce profits, which is taxable only on expenses that are supported by documentation and incurred for the conduct of activities aimed at generating profits.

Don't include costs:

• without documentary justification;
• which are on the list.

In the event that the costs at the end of the year exceeded the profit, the base is 0, and the amount of tax will not have to be transferred to the state treasury.

In the next tax periods, payers can reduce income by the loss of the previous period.

Then the calculation will be like this:

There are nuances to the transfer of amounts. Provided that the amount of revenue exceeds 10,000,000 rubles for 4 quarters, it is necessary to make advance payments.

There is also such an option: to transfer advances based on the income that is received in fact.

OSNO is a rather unfavorable regime for enterprises. But if you have no choice, and you have to apply it, then you should know all the features of calculating taxes and working on the system.