Limited liability company isa popular form of ownership. The founders in its formation are given several advantages. One of them is giving the legal entity the right to choose the type of taxation. There are four in total. Consider in detail the taxation system LLC.
1. Simplified.This system is recommended for companies whose activities are just beginning. The firm can not yet accurately forecast its earnings. How to switch to a simplified taxation LLC? Even in the process of registration of documents, the founders must notify the registering authority about this desire by means of an application. A simplified system is allowed for firms with a staff of no more than 100 people. At the same time, the company's revenues should not exceed 20 million rubles. in year. With a simplified taxation system, the following deductions are not paid: property tax, profit, unified social tax, VAT. But the organization is obliged to pay personal income tax, a single tax and insurance premiums.
Simplified taxation LLC implieschoice of one of the two bases. The most profitable of them is the use of net income. This amount is involved in calculating the amount of tax. The second version of the base is "revenues less expenses." It is difficult to calculate the tax, since not all costs can be used for deduction. For example, the costs of repairing a personal car of a director at the expense of the organization's resources can not be taken into account to reduce revenues.
The interest rate for determining the tax is alsodepends on the selected database. When using "net income" the organization is obliged to pay 6% of the taxable amount. In the second case, the tax rate is 15%. What is the best base to use if the organization has high costs? In this case, it is more profitable to take "income minus costs" for taxation. At low costs, it is better for the firm to use "net income".
2.Traditional or general taxation system LLC. It is one of the most difficult to determine the base. Even the process of accounting is difficult, so an organization must have an excellent specialist in its staff. A reporting company will need serious software (1C Accounting, etc.). FOSS is applied by enterprises where relatively constant amounts of income and expenses, as well as large cash turnover. The organization, choosing the traditional system, pays to the budget property tax (2.2%), profit (20%), VAT (18%), UST (26%).
3. UCNN is used by organizations that produce agricultural products. Single agricultural tax replaces VAT, UST, property taxes and profits.
4.UTII is used for enterprises that are engaged in certain types of activities. That is, a single tax on imputed income is not imposed on an entrepreneur or a legal entity, but on his labor. When calculating the UTII is taken into account not actually received income, but imputed. State officials determine the amount of tax independently. In other syllables, UTII is a kind of obrok, imposed from above. Organizations that want to work with this system are quite small.
Thus, the taxation of the LLC isone of four systems. The last two of them are applied by enterprises that conduct specific activities. Therefore, they can not choose their own system of taxation. Simplified taxation LLC and the traditional system of founders are chosen independently. In these cases, the state can not influence the management of the enterprise. The founders of a limited liability company should seriously approach the issue of choosing a taxation system.
