Local taxes and fees are introduced by which authorities? Local taxes and fees in the Russian Federation. What taxes do companies pay in Russia?

LLC is a popular form of enterprise formation established by one or more participants. The taxation systems used in Russia for enterprises with this form of ownership will be discussed in this article.

Tax regimes that LLCs can use

To find out what taxes an LLC pays, let’s figure out what form of taxation a particular enterprise is on. There are systems:

general (OSNO);
simplified (USN);
UTII.

Typically, the founder chooses the form of taxation independently when registering his business or switches to another system in the manner prescribed by law. A special application must be submitted to apply the simplified tax system, and if the entrepreneur has not done this, then his company automatically works on OSNO.

What taxes does the LLC pay on OSNO?

This mode is traditional. It is mainly used by organizations working with large, often international companies, or participating in export-import operations. In such enterprises it is impossible to do without taking into account VAT. Therefore, such companies, by definition, must accept it for credit and reimburse it to the budget, which can only be done by payers of this tax, i.e., enterprises using OSNO.

Companies on OSNO calculate and pay taxes:

VAT – 18%;
on profit - 20%;
for the property of the enterprise - 2.2% of the inventory value of the property and up to 2% of the cadastral value of buildings involved in the production process, depending on the region of location of the enterprise and regulations of local authorities;
Personal income tax on employee salaries – 13%.

From July 1, 2015, Moscow enterprises pay a trading fee once a quarter, provided that at least one trading operation is carried out in the reporting period.

In cases where an LLC for some reason (for example, reconstruction of production or its repurposing) does not operate, it does not pay taxes, confirming the cessation of activity with financial statements. It is necessary to submit reports to the Federal Tax Service in any case.

What taxes is an LLC (USN) required to pay?

Simplified special regime is the most popular form for an LLC. Restrictions on its use are established by law. Firms have the right to apply it in 2015 if their annual revenue does not exceed 68.82 million rubles. The use of the simplified tax system eliminates calculations for VAT and income tax. The simplified tax is paid in two options, choosing it during registration:

6% of income received;
15% of revenue (income minus expenses).

The tax is paid in advance at the end of each quarter.

Since the beginning of this year, simplified enterprises have been calculating and paying property tax, but not on all fixed assets, but only on buildings used in production activities and named in the lists of real estate assessed at cadastral value, published in the constituent entities of the Russian Federation. This year, a new procedure for taxing real estate is being applied in 28 regions of the country.

“Simplers” in Moscow pay a trade fee, the amount of which they have the right to reduce expenses when using the simplified tax system (USN) of 15% of revenue or reduce the single tax when using the simplified tax system (USN) of 6% of income.

We found out what taxes LLC pays using the simplified tax system. In the absence of activity, tax is not paid under the simplified tax system, but the forced tax is confirmed by simply submitting a declaration under the simplified tax system. In such cases it will be zero.

LLC taxes on UTII

The essence of the UTII regime is that an enterprise pays tax not based on actual performance indicators, but on calculated imputed income, which is calculated on the basis of legally established standards developed for certain types of activities. It should be noted that the UTII regime may not be applied in all regions, so before deciding to use it, this possibility should be clarified. Let's find out what taxes an LLC must pay on UTII.

When using this special regime, the company does not pay VAT and income tax. The single tax rate is 15% of imputed income, but it is set at the regional level and can be significantly reduced. The LLC is required to submit a declaration to the Federal Tax Service and pay the UTII tax on a quarterly basis.

Payers are required to pay property tax from July 1, 2014, since the tax period under this system is half a year. For the payment of property tax, the same criteria apply as for other forms of taxation: industrial buildings included in the list of cadastral real estate objects, approved and published at the regional level, are taxed at a rate of up to 2%.

If the LLC does not operate on UTII, it pays tax. This is due to the specifics of this tax regime, which imposes already calculated tax on imputed income.

Features: ability to combine modes

Note that firms have the right to combine several taxation systems. For example, one company may simultaneously use OSNO and UTII or simplified tax system and UTII. These modes can be combined for reasons of more flexible and profitable business. It is only impossible to combine OSNO and simplified tax system at the same time: between these systems, entrepreneurs have to make a choice in favor of one of them.

Personal income tax and insurance premiums

All companies under any taxation regime withhold income tax of 13% from the wages of working personnel. This is the only tax that an employee pays on his own income (salary). In this case, the company acts as a tax agent, withholding personal income tax from salaries and transferring it to the budget.

Having found out what taxes the LLC needs to pay, let's talk about payments to extra-budgetary funds, called social contributions or insurance contributions. They are calculated as a percentage of the wage fund:

in the Pension Fund of Russia – 22%;
in the Federal Compulsory Medical Insurance Fund – 5.1%;
in the Social Insurance Fund - 2.9% (insurance in connection with temporary disability and maternity leave) and from 0.2 to 8.5% (from industrial injuries and the prevention of occupational diseases); the insurance percentage varies depending on the level of danger of production.

LLC dividend tax

What taxes does the LLC founder pay? The owners of the company (founders, participants, proprietors) at the end of the reporting period, payment of taxes due from the enterprise and determination of the financial result have the right to receive dividends. They are distributed only if the company has profit left after transferring all necessary payments. The procedure for distributing dividends is fixed in the company's Charter - they can be distributed quarterly or at the end of the year.
Since dividends are income, their amount is also subject to personal income tax at the rate of 13%, and the company’s accounting department withholds and transfers this amount to the budget.

Other taxes

Let's consider what taxes an LLC must pay besides those listed above. There are also a number of regional fees. If an enterprise of any form of ownership uses a plot of land, any water resource or has a vehicle fleet in its activities, then it is necessary to pay land, water or transport taxes. They are accrued quarterly and paid in advance payments.

The review provides information about what taxes an LLC pays depending on the applicable tax regime.

The group of taxes paid by organizations is numerous. Meanwhile, not all taxes included in it are of equal importance both for the taxpayers themselves and for the budget. The most important are income tax, value added tax, excise taxes, taxes - sources of road funds, property tax. For enterprises producing and selling alcoholic beverages, fees for issuing licenses and for the right to produce and distribute such products are of great importance; For extractive industries, the size of deductions for the reproduction of the mineral resource base is important.

11.2.1. Income tax

Like personal income tax, corporate income tax is a direct, personal tax based on residence. Residents paying tax on profits earned both in Russia and abroad are legal entities registered in accordance with the current legislation of the Russian Federation. Foreign legal entities pay tax in Russia on profits received from activities through a permanent establishment, as well as tax on income received from sources in the territory of the Russian Federation.

Branches or other separate divisions of Russian organizations fulfill the obligations of these organizations to pay income tax at their location.

Small enterprises that apply a simplified system of taxation, accounting and reporting, as well as organizations carrying out business activities in areas for which payment of a single tax on imputed income is provided, are not payers of income tax.

The gross (balance sheet) profit of an enterprise, which serves as the basis for determining taxable profit, is the result of adding up the amounts of profit from the sale of products (work, services), profit from the sale of other property owned by the taxpayer, and profit from non-sales operations, i.e. non-productive (non-core) activities.

Profit from the sale of products (works, services) is defined as the difference between revenue and costs for the production and sale of these products.

The income tax law provides two ways to determine revenue. The main one is that revenue is equal to the amount of funds received from the sale of products (works, services), reduced by the amount of indirect taxes (value added tax, excise taxes and export duties). An additional method is used in several cases: when a transaction is concluded between related parties; if barter transactions took place; when making foreign trade transactions; if the transaction price deviates by more than 20% from the normal price level. In these cases, the tax authority has the right to determine the amount of revenue based on market prices for sold products (work, services) in compliance with a number of rules1.

The list of costs taken into account when calculating taxable profit, before the adoption of a special federal law, is established by the Government of the Russian Federation2.

The cost of production includes material costs (purchase of raw materials, equipment repairs), labor costs, social contributions, depreciation charges for the restoration of fixed production assets, and other costs associated with production and sales.

Profit from the sale of fixed assets and other property owned by the taxpayer is defined as the difference between the sale price of the property and its original or residual (book) value. For tax purposes, the residual value is recalculated using a special inflation index.

Some features are provided for by the legislator when determining profits from the sale of various types of securities owned by enterprises that are not professional participants in the securities market.

Profit from non-operating transactions is defined as the difference between the income from such transactions and the expenses incurred in connection with them. Non-operating income includes income from the rental of property; income from equity participation in other enterprises; income (dividends, interest) on shares, bonds, and other securities; profit received by the investor during the execution of the production sharing agreement; other similar income.

The Income Tax Law does not establish a method for accounting for the tax base. Enterprises can independently choose either the cash or accumulative accounting method.

Income tax is a regular tax. The following types of profit (income) are distinguished, which are taxed at different rates:

Profit from core (production) activities;

Income from participation in other enterprises;

Income (dividends, interest) on securities;

Income from video screening, video rental and related activities.

Profits from activities subject to increased taxation by decision of a constituent entity of the Federation may be allocated to additional schedules:

Profit from intermediary operations and transactions;

Profit from insurance activities;

Profit from individual banking operations and transactions. Federal legislation regarding profits from core (production), banking, insurance and intermediary activities uses the principle of “different rates with an upper limit”. In 2000, the income tax rate credited to the federal budget was 11%. State authorities of the constituent entities of the Federation have the right to additionally establish a tax rate, which, however, cannot exceed 19% for the bulk of taxpayers and 27% for certain types of activities1.

For other schedules, rates are completely determined by federal legislation. In relation to the profit received by the investor during the execution of a production sharing agreement, a special taxation procedure is applied, which differs from the payment of income tax on other types of activities. In this case, the current income tax rate for the main activity is applied.

The income tax law establishes quite a few benefits. Government bodies of the constituent entities of the Federation have the right to provide additional benefits within the limits of tax amounts credited to their budgets.

Benefits can be provided both to all subjects of taxation (general benefits) and to certain categories of taxpayers (special benefits). The amount of most benefits is limited, either directly or indirectly. With a few exceptions, the amount of benefits (discounts) cannot reduce the amount of tax by more than 50%.

Income tax rates, as well as the composition of tax benefits, may change when the federal budget for the upcoming financial year is approved.

The payer determines the amount of tax independently based on accounting and reporting data. The tax is usually calculated quarterly. During the reporting period, monthly advance payments are made, the amount of which is determined by the “achieved” method or based on the estimated profit.

The tax period is considered to be a year. During this period, taxable profit and the amount of tax payable are calculated on an accrual basis.

11.2.2. Value added tax

Value added tax (VAT) is an indirect multi-stage tax levied at all stages of production and sale of goods (works, services).

The VAT collection system used in Russia does not provide for the direct determination of added value, i.e. the amount added by the manufacturer of a product to the cost of raw materials, supplies, and certain other costs incurred in connection with production. Instead, the rate is applied to the components of value added: the cost of goods sold and the cost of production costs. This method of calculating VAT is called the invoice method or the invoice method1.

The taxpayer issues a special (in the established form) invoice to the buyer of the goods (work, services), increasing the price of the goods (work, services) by the amount of tax, which is indicated separately. From the tax received from the buyer, the taxpayer subtracts the amount of tax paid by him when purchasing goods (work, services) necessary for production needs and allocated in the supplier’s invoice. The difference is included in the budget.

Thus, the seller of goods does not bear any economic burden associated with the payment of VAT when purchasing raw materials, since the buyer of his goods compensates for these costs. The tax transfer process is completed when the product is purchased by the final consumer, so VAT is classified as a consumption tax.

Added value is not subject to taxation. The obligation to pay tax to the budget is associated with the fact of sale of goods (work, services). In other words, the transfer of ownership of goods, the results of work performed, the provision of services by one person to another person on a compensated and gratuitous basis are a circumstance that gives rise to the taxpayer’s obligation to pay tax, i.e. object of taxation.

Another subject of VAT is the import of goods. The tax is levied by the customs authorities based on the customs value of the goods.

The law establishes two tax rates: standard and reduced. A reduced rate is applied when taxing basic food products and children's products according to the list established by law1.

A number of goods and services are completely exempt from taxation. Most of the preferential services are socially oriented: funeral and medical services, rent, urban passenger transport services, etc.

When exporting goods and services, VAT is not charged. Otherwise, double taxation would arise since VAT would be levied in both the exporting and importing countries. Services for transportation, loading, unloading, reloading of exported goods, and transit of foreign goods through the territory of the Russian Federation are also exempt from VAT.

In accordance with established international practice, goods and services consumed by foreign diplomatic missions, personnel of these institutions and family members of personnel are not subject to VAT. The benefit is provided only on the basis of reciprocity: in cases where the national legislation of the accrediting state establishes a similar benefit in relation to Russian diplomatic and equivalent missions.

The tax paid in connection with the acquisition of goods (work, services) necessary for the production of non-taxable goods or the provision of non-taxable services is either compensated to the taxpayer from the budget or included in the cost of production.

The timing of compiling and submitting VAT calculations to the tax authority, as well as its payment, depend mainly on the scale of the taxpayer’s activities. With large turnover, tax is paid more often, with insignificant turnover - less often. During the reporting period, advance payments are made, which are calculated on the basis of the tax paid for the previous period. The standard tax period is one month.

11.2.3. Excise taxes

Unlike multi-stage VAT, excise taxes are paid to the budget once by the manufacturer of the excisable product and are actually passed on to the consumer. Therefore, indirect taxes, including excise taxes, are regressive. In order to weaken their negative impact on low-income segments of the population, excisable goods traditionally include luxury goods (jewelry, furs, cars, etc.) and goods that are in high demand, but not expensive to produce (alcohol and tobacco products, gasoline, etc.).

The excise tax prevents the formation of ultra-high profits. For the same purpose, excise taxes are imposed on companies extracting mineral raw materials. The lists of excisable goods and excise tax rates, including those for goods imported into the territory of the Russian Federation, are uniform throughout the Russian Federation and are established by law1. Excise tax rates for excisable types of mineral raw materials are approved by the Government of the Russian Federation.

Current excise tax rates are divided into specific, established in fixed amounts, and ad valorem (percentage). Thus, ad valorem rates are applied for jewelry and cars, and specific rates are applied for alcohol and tobacco products.

The objects of excise taxes are the facts of sales of products produced by the taxpayer (including from raw materials supplied by customers), as well as the import of excisable goods. The Law “On Excise Taxes” establishes a cumulative method of accounting for the tax base: the moment of sale of excisable goods, with the exception of natural gas, is the day of their shipment. The moment of sale of natural gas is the day when funds for gas are received in a bank account or cash register. Payers determine the amount of excise tax themselves. In this case, the amount of excise tax, like VAT, is highlighted as a separate line in invoices.

There are significant differences in the procedure for determining the tax base when importing excisable goods and when selling them on the territory of the Russian Federation. When importing goods, rates are applied to the customs value increased by the amount of customs duties and customs duties. For example, at a rate of 90% and a customs value of 1 thousand rubles. the tax amount will be 900 rubles. In domestic turnover, calculations are more complex. The rate is applied to the selling price, including excise duty, or to the volume of excisable goods sold in physical terms. If the cost of manufacturing a product and the planned profit are equal to 1 thousand rubles, and the excise tax rate is the same 90%, then the product should be sold for 10 thousand rubles. The excise tax on the cost of goods will be 9 thousand rubles. If an enterprise sells 1 thousand liters of alcoholic beverages, and the specific excise tax rate is 60 rubles. per liter, then the amount of excise tax will be 60 thousand rubles.

In order to expand the export of finished products and avoid double taxation, excise duty is not levied or is returned (reimbursed) from the budget in the case of supplies of most excisable goods outside the CIS member states. Supplies for export of mineral raw materials are not exempt from excise taxes.

The deadlines for paying taxes and submitting reports are determined depending on the amount of turnover for the sale of the relevant product and the type of product produced. Manufacturers of ethyl alcohol and alcoholic beverages most often pay excise tax.

As a special measure of control over the timely and complete payment of excise taxes to the budget, mandatory marking with special excise stamps of alcoholic beverages, tobacco and tobacco products, both produced on the territory of the Russian Federation and imported into its customs territory, is applied.

In the Russian Federation, excise taxes are classified as federal taxes, but they are annually distributed in accordance with the inter-budgetary regulation of revenues between budgets of different levels. Regional budgets can receive from 50 to 100% of excise taxes collected on their territory1.

11.2.4. Enterprise property tax

The purpose of introducing the tax is to stimulate the productive use of enterprise property and to reduce unused stocks of raw materials and supplies.

The tax is charged on the property of enterprises (including fixed assets, inventories, long-term investments, current investments in any type of property) located on its balance sheet, with the exception of funds in accounts and property exempt from taxation under benefits.

The average annual value of taxable property for tax purposes is determined by adding the property values at the beginning of each month and dividing the result by the number of months.

Benefits are provided in two forms. One form is aimed at exempting from taxation all property of certain categories of taxpayers, for example, enterprises for the production, processing and storage of agricultural products, specialized prosthetic and orthopedic enterprises, religious associations and organizations, national cultural societies, etc. Another form involves a deduction from the average annual cost property of organizations with the book value of some of its types: land, objects of housing, communal and socio-cultural spheres, objects used exclusively for nature protection, fire safety or civil defense.

The maximum tax rate on enterprise property is established at the federal level and cannot currently exceed 2%. The specific rate is established by the representative authorities of the constituent entities of the Federation. It is not permitted to establish individual tax rates for individual enterprises1.

In the absence of a decision by the legislative body of a constituent entity of the Federation to establish specific property tax rates, the maximum rate is applied.

The tax is calculated on an accrual basis, paid into the budget quarterly and recalculated at the end of the year.

Are you opening a limited liability company? Then information about the tax payments that await you in 2019 will not be superfluous.

In order for a business to be profitable, when opening a company it is worth taking into account many nuances, the main one of which is the issue of taxation.

After all, with proper calculation and timely fulfillment of its obligations to pay tax amounts, the organization will be able to function without problems.

What you need to know

Let's figure out what fees and taxes LLCs must pay in 2019. But first, it’s worth finding out what a legal entity is and how a company is registered.

Legal entity status

The concept of a legal entity is discussed in. This is a company that owns (in economic management, operational management) separate property objects.

Such firms, on their own behalf, acquire and exercise property and non-property rights, bear obligations, and act as plaintiffs or defendants in legal proceedings.

All companies with legal entity status:

must register with the authorized body of the Russian Federation;
open an account in a banking institution;
have a seal.

But such signs are also typical for individual entrepreneurs and branches of companies.

Let us list the characteristics that distinguish a legal entity:

unity in the organization, which reflects:

The presence of a social interconnection system when individuals unite.
There is internal structural and functional differentiation.
There is a specific purpose for opening and working.

a legal entity has independent property separate from a third party.
There are substantive and legal signs that determine the ability to independently fulfill obligations and bear responsibility.

Purpose of creating a legal entity:

Isolate a certain property mass and include it in civil circulation.
Limit business risk.
Formalize, implement and protect collective interests (material and intangible).

Registration of an organization

If you decide to open an LLC, then you need to follow this procedure:

create, which is the main document, without which it is quite difficult to implement a business.
call the founders to a meeting at which the business plan will be approved. It will be here:

A decision is made to create.
Specify the purpose of the company.
The Charter of the company is approved.
Be compiled.
The distribution of shares of the founders is carried out.
The size of the authorized capital has been approved.
A collegial or sole body (director) has been selected.

To register with authorized structures, it is necessary to submit:

(2 copies).
The decision to open an LLC or the minutes drawn up at the founding meeting.
A statement that has a regulated.
on the transfer of the amount of state duty, which is 4 thousand rubles.

It is better not to use standard forms of the Charter, since the document must be adapted for each company.

It discusses the powers of the director, the features of the general meeting of the founding members.

We list what items may be considered in the Charter:

About the establishment of LLC.
On approval of the founders.
The authorized capital of the company is approved.
The location of the LLC, the address and the place where the documents will be stored are approved.
The Charter is stipulated.
The issue of signing an agreement is being considered.
A director is appointed.

After all the certificates have been submitted, the person is given a letter from the tax authority representative indicating the date on which the registered documents will be issued.

The registration authority issues:

certificate of state registration of a legal entity;
document on registration with the Tax Inspectorate;
charter, where there is a stamp from the tax service.

Then they order a stamp, open a bank account and deposit funds in the authorized capital.

Documents are also submitted to the following funds:

Normative base

When calculating taxes and paying them to the treasury, it is worth relying on the norms prescribed in the Tax Code. For example, the transfer of a single tax under the simplified tax system is carried out in accordance with, and under the unified agricultural tax, etc.

Making payments is regulated. With regard to individual taxes, it is worth following the laws that have been approved by the authorities of the constituent entities.

Liability for non-payment of taxes by legal entities is discussed in.

Taxes and obligatory payments of LLC in 2019

The type of tax paid and its amount will be determined depending on the taxation system used and preferred by the organization.

But there are also taxes that will be paid by all companies, regardless of the regime applied. These are water tax, payments for vehicles, land taxes, etc.

In order to figure out how much taxes an LLC pays, we will compile the following table.

Tax system	Tax paid
	A single tax of 6 on income or 15% on profit reduced by costs, unless otherwise specified in the laws of the constituent entities. Personal income tax (for employees) – 13% for residents, 30% for non-residents. Insurance transfers to the Pension Fund, Social Insurance Fund, Compulsory Medical Insurance Fund
	Single tax, which is calculated taking into account the physical indicator, coefficients and basic profitability. Amounts for insurance. Personal income tax
	VAT at rates of 18, 10 and 0%. Income tax: to the federal budget - 2%, to the constituent entities - 18%. For property at a rate of 2.2% of the value of the property. Personal income tax. Amounts for insurance in the Pension Fund - 22%, Medical Insurance Fund - 5.1%, in the Social Insurance Fund - 2.9%
	Unified agricultural tax. Insurance premiums are paid on a general basis

How to calculate amounts payable for an LLC?

The tax base, interest rates and the amount of tax deduction will depend on the choice of tax system. How to calculate tax amounts?

For example, when using the simplified tax system, you can select one of the objects - “Income” or “income reduced by the amount of expenses.”

It depends on the object which formula will be used to determine the amount of payment.

If your calculations show that expenses are expected to be less than 60%, then it is more advisable to select “Income”.

You will need to calculate like this:

If it is assumed that the costs will be significant and you choose the simplified tax system “Income minus costs”, then the formula will be as follows:

Let's look at the example of calculating tax with a simplified tax system of 6%. For example, the company’s revenue amounted to 500 thousand rubles. Of these funds, staff salaries were paid - 70 thousand. Costs amounted to 90 thousand.

Since contributions to the Pension Fund did not exceed half of the simplified tax system, you can deduct them from the tax:

The final figure is 39,240. This is the amount of single tax that is payable.

If we subtract all payments and expenses, we get the company’s net profit, from which dividends are paid to the founders.

The most difficult thing to do is calculate the tax amount when working on the traditional tax system.

It is necessary to hire a good accountant and have software, since you need to calculate the amount of property tax, value added tax, and profit tax.

When calculating the single tax on imputed income, it is also worth relying on the special procedure prescribed in (coefficients established), (rates), etc.

The amount is determined not from the profit received, but from the one expected to be received (imputed income).

The formula used to calculate the tax payment on imputation:

If the company’s activities were unprofitable for six months, then the tax amount is 0. The advance payment will be credited towards the transfer of the final tax.

For this reason, at the end of the tax period, an amount may arise that must be reduced.

This difference may:
used to pay arrears of other payments;
be credited towards a future payment under the Unified Agricultural Tax;
be returned to the payer's bank accounts.

Nuances when paying

Unlike individuals, limited liability organizations carry out calculations independently.

The accountant must determine the amount of tax and draw up reports that are submitted to the authorized body. The transfer will be made based on the declaration.

Payment of taxes is carried out within the time limits provided for by legislative acts. If the payment amount is not paid on time, the payer will have to pay a fine and interest.

Companies most often pay taxes using the Bank-Client system (non-cash payments), but it is worth understanding such a program.

Work without VAT

Many people believe that working without VAT is much more profitable than with VAT, because there is no need to:

pay tax;
maintain tax registers;
prepare reports.

But in both situations there are advantages and disadvantages.

Advantages of working with VAT:

The buyer can deduct VAT on the purchased goods. But the point is that the tax that was paid to suppliers is reimbursed. If there is no VAT, the tax cannot be refunded, but it was not paid to suppliers either. This means that the positive side can be noted when the tax-free cost of products from suppliers who work with VAT is less than the cost of goods of a person working with this type of tax.
When working with VAT, a company is more likely to conclude a deal with serious counterparties, who are often VAT payers.

Flaw:

The tax is complex in calculations, which makes accounting and tax accounting more complicated.
Simplified companies with the “Income” object do not pay VAT, and therefore purchasing products from a seller who is a VAT payer will be unprofitable. There is no way to deduct the tax that is included in the price of the product. Organizations using the simplified tax system “income minus expenses” will not lose anything, since they will be able to deduct expenses when calculating taxes.
Few VAT payers will want to cooperate with you. You risk losing a potential partner.

How to avoid taxes?

Are there ways to pay less taxes? How to act so that actions are not regarded as illegal?

Ways to reduce amounts

Let's figure out what ways there are to minimize significant taxes.

When urgently injecting working capital, the assets of the share capital participants or the parent company are used.

Such funds are not subject to income tax, but only if the ownership is at least 50% of the company's authorized capital.

But there is one caveat - the money can be allocated from net income on which taxes have already been paid. The method is not highly effective.

Profit is calculated as the difference between income and costs. This means that one of the ways to minimize the amount of tax is to reduce profits or increase expenses.

The first option is most often implemented in violation of the law:

firms do not capitalize revenue;
do not take into account goods sold, etc.

It is legal to increase expenses. To do this, transform capital costs into current ones.

There are works (when remodeling a room) that have common characteristics with reconstruction or repair.

Video: what taxes do foreign citizens pay?

In this case, the costs will be compared with the expenses of the current period, which will entail a decrease in taxable profit.

There is also this option - if you ordered an analysis from a marketing company, when compiling it, enter “provision of marketing services.”

In this case, you can add costs to current ones and reduce the tax base.

But such methods can be used in ambiguous situations, and not with the aim of falsifying documentation.
It is profitable to develop a business in an offshore zone, where there is no need to pay regular taxes.

Only the annual fee is transferred, which has a regulated amount. It is quite difficult to reduce value added tax.

But it is worth knowing that not all products are subject to VAT. There are goods for which you can use a reduced rate of 10%.

More details can be found in. You cannot deduct tax on borrowed money.

Companies that are exempt from such obligation in accordance with VAT do not pay VAT.

To obtain this opportunity, you should send the necessary documents to the tax authority. If the amount of revenue is exceeded, the right to use the benefit is lost.

To reduce the amount of property tax you can use the following methods:

Reduce the cost and number of property assets that are listed on the company’s balance sheet.
Take advantage of the benefits provided by law.
Conclude. For example, an LLC sells goods, and the contract was concluded with the supplier. Since the owner of the product is not a commission agent, the average annual cost of the property can be reduced.

Sales tax will only be charged if payment is made in cash. If you use cashless payment, you will not have to pay tax.

For example, open a cash desk in the trading floors to carry out transactions from friendly banks. The purchasing process will not be complicated, but you can save 5% of the product price.

You can also draw up an agreement under which the seller buys some goods for the company. The proceeds will be consideration and the seller will be exempt from paying tax.

Illegal methods

"One-day company"	Which makes fake documentation, imitates expenses, grounds for deductions. Reports are not prepared, the director is difficult to find. Companies that use the services of such an organization may be held liable when an audit reveals “one-day” documentation. You will have to pay a fine, penalty and arrears
"Disabled people and outsourcers"	The company hires people with disabilities, thanks to which it can avoid paying VAT and take advantage of insurance benefits. There are few such workers and their earnings are small. For disabled people, the work is carried out by the main staff, who are retrained as outsourcer-entrepreneurs
Bill of exchange method	Developers offer a promissory note to a controlled company instead of paying when investing. So the organization evades taxes and disappears, and investors accept bills of exchange as expenses in order to reduce the tax base

Questions that arise

Let's look at some of the nuances that may arise when conducting business. What causes difficulties for LLC management?

Is it possible to withdraw money from an LLC without taxes?

The costs of the enterprise must be documented, and there must be specific grounds for the conclusion.

This means that, despite the fact that you are the owner, you do not have the right to simply take money ().

You can withdraw money:

You will not need to pay taxes when withdrawing money using the loan option if the funds are needed to purchase residential real estate. In other cases, the tax will be 35% plus 13% for individuals.

If you write off part of the money as expenses, you will have to prepare documentation that will confirm all transactions ().

You can save on transfers to social funds:

if the CEO officially takes a vacation, which is not paid;
if the general director will be registered at 0.1 rates.

You can live off dividends (taxed at 13%) and not pay contributions since you do not receive a salary.

Responsibility of founders for non-payment

Responsibility for non-payment of taxes lies with the manager and founder, and is expressed:

in payment of a fine, the amount of which is 100–300 thousand rubles, or the profit of the culprit for a period of 1–3 years;
performing forced labor for up to 2 years;
inability to hold a position or conduct a certain type of activity for 3 years;
in arrest for up to 6 months;
in serving a sentence in a place of deprivation of liberty for up to 2 years (Article 199 of the Criminal Code).

Is there a tax on fixed assets?

Those operations that are carried out for the purpose of selling, repairing at their own expense, or leasing fixed assets are taxable with value added tax.

Tax on fixed assets that were purchased can be deducted if the following conditions are met:

the fixed asset was purchased to conduct business, which is subject to VAT;
OS used;
on the OS that was purchased, compiled .

Those fixed assets that were received free of charge, as well as income from the sale of fixed assets, are included in profit, which is taken into account when calculating income tax.

Who pays the taxes of the merged enterprise?

The company to which the enterprise has joined is the sole legal successor in accordance with the rules reflected in.

This means that the obligation to calculate and pay tax amounts is transferred to the company from the affiliated organization, even if there are arrears of payments.

It follows from this that the obligation to pay taxes is not lost even after a decision on reorganization by merger is made until the moment when the company is merged.

Fulfillment of the obligation to pay taxes is considered in. But if the company cannot pay the tax, then such obligation must be fulfilled by its legal successor.

Transactions involving the transfer of enterprise property to legal successors are not considered a sale, and therefore are not subject to VAT (,).

If a buyer of products joins the seller, then you need to rely on the procedure reflected in, which states that the amount of VAT will be deducted by the successor in those periods when the reorganization was carried out.

The expenses of the acquired enterprises will reduce profits, which is subject to income tax of the successor if they were not taken into account by the company when compiling the tax base.

If there is a loss, it will also be possible to reduce the tax base (). Personal income tax is paid by the affiliated enterprise and further ().

When opening an LLC, management must understand all the nuances of taxation, which will allow it to conduct legal activities and not cause unnecessary claims from the tax authority.

Local taxation: history of formation

The emergence of local taxation in the Russian Federation dates back to the creation of the first local governments (zemstvos). Zemstvo duties (taxes) were introduced gradually. Moreover, at the beginning of the 19th century, they were collected from the population without any special rules, and their volumes were established by the municipality (local government).

The first act that regulated local taxation was the Decree of Emperor Alexander on May 1, 1805. This document was based on the previous Regulations on Zemstvo Duties. The only difference was that now there were temporary and annual contributions. In addition, it was decided to divide into voluntary compulsory taxes.

Later from 1808 to 1816 There were many changes in the system of zemstvo duties, which concerned natural and financial duties. In particular, they were divided into two forms - partial and general.

In the 19th century There was another form of zemstvo duties in Russia - in kind. In this case, payments were made not in money, but through personal work, taking into account the tasks set by the municipality and the government. One of the main ones was road duties, the execution of which was taken into account as local taxation. This type of tax was mandatory for ordinary people (burghers and peasants). As for merchants and other honorary citizens, they were exempt from such work.

In 1851 On the territory of Russia, new laws regarding zemstvo duty come into force. Starting this year, they were all divided into state (general) and local. The former were sent to cover the needs of the population of the empire as a whole, and the latter - to the provinces (groups of regions).

After the abolition of serfdom in 1864, a zemstvo reform was carried out, which implied the streamlining of local taxes. At the same time, in terms of zemstvo duties, only local taxes remained, which are not part of the general financial system of the country and are not subject to general management. Also, since 1864, the list of zemstvo duties was increased, divided into two categories - mandatory and optional. The first included the retention of mortgages and magistrates, military duties, and so on. The volume of provincial taxes (duties) has also increased, for example, withholding for medical mortgages, guardianship authorities, and so on.

Immediately after the end of the October Revolution in 1917, the old form of zemstvo self-government ceased to function. In its place came another - local councils. By mid-1918, Temporary Rules concerning the regulation of zemstvo taxation were created. At that time, they had the simplest form due to the underdevelopment of the local apparatus. Thus, there were only head taxes, fees on livestock and residential buildings (premises) outside the city.

In 1923, the list of external taxes was clarified and five new surcharges to state taxes and another 20 independent fees and taxes appeared. Already in 1926, the Regulations on Local Finance appeared (it provided for four main taxes). At the same time, local authorities received the right to impose additional taxes on the basis of laws (there were 14 in total).

In 1930-1932, a powerful reform was organized, which implied the abolition of many non-essential points. Thus, the list of local taxes was reduced to two - a tax on buildings and land rent. In 1942, the collective farm tax was added to them.

Subsequently, the list of taxes did not change for a long time until the 80s of the 20th century. Thus, in 1981, three types of local taxes arose - land, transport and property. In a number of countries of the USSR, individual collection appeared at collective farm markets. Thus, for more than fifty years, only four taxes were in force in the country, which did not have any special fiscal significance. Their share in the total income group was only a couple of percent.

Local taxation: types and features

Local taxation in the Russian Federation and in other countries has some differences.

Thus, abroad there are four main groups of taxes: :

1. Personal (own) local taxes. They are established by the municipality and are valid only in a certain territory (usually a local union). These taxes include direct and indirect taxes. For example, they include taxes on organizations (firms, companies), land taxes, taxes on purchases and professions, local excise taxes, and so on. The biggest role is played by property taxation and income taxes (for companies and individuals).

2. State-level tax surcharges in favor of the municipality. This group includes deductions from general state taxes that remain in local budgets. The maximum amount of deductions and allowances is usually regulated by central authorities.

3. A group of taxes that are taken in the form of payments for services. They are charged by the municipality for certain services provided to the population (sewage, gas, water supply, electricity, communications, parking, and so on).

4. A group of taxes reflecting the features of local government policy. For example, these include environmental taxes. They do not have any special fiscal significance, but they have a significant effect on environmental protection and the possibility of using natural resources (in a limited form).

As for the Russian Federation at this stage, in the country (according to the norms prescribed in Article 12) local taxes are those established by the legal acts of the municipality and the Tax Code of the Russian Federation. Such taxes are required to be paid in certain regions.

In Russia, taking into account Article 15 of the Tax Code, there are two local taxes. The first type is a tax that is charged on the property of citizens (individuals). The second is the land tax (land tax).

Municipal authorities (local government) cannot establish those types of taxes that are not provided for at the legislative level (Federal legislation). In the largest cities, for example, St. Petersburg or Moscow, taxes must be established and introduced by the actions of the constituent entities of the Federation. At the same time, local taxes always fill local budgets.

If we take the share of local taxes in the total consolidated budget of the country, then it is insignificant and amounts to up to 2%. Moreover, the funds received from local taxation are only part of the municipality’s income. The main source is payments of regional and federal taxes.

There are 83 different municipal formations on the territory of Russia. Almost all of them have the same problem - direct dependence on the central apparatus, namely the federal government. In most cases, regions do not have enough personal funds to cover current expenses. As a result, local authorities may fail to meet their obligations. With sufficient financial support, it can guarantee the successful resolution of many issues.

In the future, at the legislative level, it is planned to remove two types of taxes (on property and on land), replacing them with one - on real estate. But so far this process is stuck due to the insufficient development of the real estate industry.

The tax that is imposed on property for citizens (individuals) is regulated at the legislative level. Taxpayers are all citizens who are not legal entities and who own taxable objects - garages, dachas, apartments, houses and other structures. This also includes mechanisms, self-propelled vehicles, pneumatic propellers and other equipment.

Tax collections from the first category are taken into account the value of the objects and usually do not exceed 0.1%. As for the transport tax, it depends on the power of the car. Tax authorities calculate the amount of taxes. Payments by citizens must be made in two periods - before September 15 and before November 15.

If the building or vehicle is new, then the tax must be paid earlier - from the beginning of the year that follows the year of purchase of the property. If a car has several owners, then the tax is paid by the person for whom the vehicle is registered.

For real estate (structures, buildings, premises) that have been inherited, the tax is taken from the heirs at the time the law comes into force. If an object that is subject to taxation is physically destroyed, then the tax may not be paid from the month when the event occurred.

The legislation of the Russian Federation provides for federal, regional and local taxes. They must be credited to the appropriate budget. Local taxes play a significant role for the financial system of the state as a whole, as well as specific regions and municipalities. Who installs them? What are the features of their calculation and payment to the budget?

Who imposes local taxes?

Local taxes and fees in the Russian Federation are established by the relevant Code, as well as by regulations of municipalities - administrative-territorial units of self-government. They are obligatory for payment to the budget by subjects of commercial and other legal relations, unless otherwise regulated by law. Local taxes and fees are introduced, as well as terminated, thus at the federal level, but their necessary detail may well be carried out by municipal authorities. What exactly can be specified by local structures? In accordance with the provisions of the Tax Code of the Russian Federation, municipalities have the right to regulate:

The amount of bets;

Procedure for payment of fees;

Deadlines for transferring taxes to the treasury.

However, such detail is applicable only if the provisions related to these points are not enshrined in the Code. Regional and local taxes and fees not provided for by the relevant federal legal act cannot be established. At the same time, the Code may define special taxation regimes, as well as the procedure for their collection.

in federal cities

Some specificity in relation to the corresponding budgetary obligations is typical for Moscow, St. Petersburg and Sevastopol. The fact is that these cities are under federal subordination. Thus, while local taxes and fees are introduced throughout the rest of Russia by municipalities, in Moscow, St. Petersburg and Sevastopol the corresponding payments are established in acts that have regional status.

What taxes are local?

The legislation of the Russian Federation defines the following types of payments in question:

Land tax;

Property tax levied on individuals.

Let's take a closer look at the specifics of both taxes.

Land tax

Land tax is regulated by Chapter 31 of the Tax Code of the Russian Federation. Let us study the most noteworthy provisions of this source of law that are relevant to the collection in question.

Land tax is paid only by those subjects of legal relations that operate in the territory of a particular municipality. Taxpayers in this case may be:

Individual;

Organizations.

The criterion that determines the occurrence of an obligation to pay the corresponding fee to the budget by the specified entities is the presence of land in ownership or in perpetual use. As for plots that belong, for example, to mutual funds, the management company is recognized as the taxpayer. The fee is paid from the assets owned by the fund.

Organizations, individuals and individual entrepreneurs that use plots of land under the right of free use on a fixed-term basis or as a lease should not pay land tax. The following cannot be recognized as objects of taxation:

Sites that have been legally withdrawn from circulation;

Territories where particularly valuable cultural heritage sites are located, including those included in the relevant international list;

Areas where historical and cultural reserves are located, as well as objects of archaeological heritage;

Territories included in the forest fund;

Areas on the territory of which state-owned water bodies are located as part of the corresponding fund.

Tax base for land tax

The base for the type of fee under consideration is determined as the cadastral value of the site at the beginning of the year, which is the tax period. If the territory is registered with Rosreestr within a year, then the corresponding base is calculated based on the cadastral value of the object at the time of registration with the specified department.

It is worth noting that organizations must determine the amount of the tax base independently. The source for obtaining the relevant indicators should be information included in the state cadastre of real estate. The composition must include every site that the organization owns or uses on an ongoing basis. Similarly, individual entrepreneurs must also determine the appropriate indicator independently - in relation to areas involved directly in business activities. The state cadastre will also be a source of data.

In turn, taxpayers with the status of individuals should not calculate local budget taxes in the form of land taxes on their own. For them, this work is performed by the territorial structures of the Federal Tax Service on the basis of information provided through interdepartmental interaction by Rosreestr.

Tax and reporting periods for land tax

Local taxes and fees are introduced, as we noted above, at the level of federal legislation. It also determines the key characteristics of the relevant budget obligations. In particular, the tax period and for land collection, the tax period is a calendar year. There are several reports: 1st quarter, half a year, as well as the first 9 months. But they only apply to taxpayer organizations. Individuals may not pay attention to this characteristic. As is the case with many other taxes and fees provided for by the legislation of the Russian Federation, municipal authorities or relevant structures in cities of federal significance have the right not to establish appropriate periods.

Land tax rate

In turn, the rate at which local taxes and fees are levied is set by the municipality. Or, if we are talking about Moscow, St. Petersburg and Sevastopol, the legislative body of the federal city. However, at the level of the Tax Code, its maximum values may be fixed.

So, for example, the rate in question cannot be more than 0.3% for plots of the following categories:

Those classified as territories used for agricultural needs;

Those used as part of the housing stock;

Those on which components of the engineering infrastructure related to the housing and communal complex are located (not counting the share of sites that do not belong to the housing stock and the corresponding facilities);

Used for dacha farming;

Involved for defense needs and limited, due to the provisions of the law, in circulation.

The rate cannot be more than 1.5% for other types of plots.

Land tax in Moscow municipalities

Regarding the determination of the considered parameter of land tax in the territories of Moscow, in some cases a slightly different procedure may apply. There are quite a lot of local taxes and fees in the budget share of the Russian capital, but the Moscow authorities have the right to allow the collection of appropriate payments to municipal structures that are formed in the city. This may be accompanied by the establishment of differentiated rates in relation to the category of the site and its location in Moscow.

Payment of land tax

The deadlines within which taxes and fees must be transferred to the local budget, including those paid by land owners, are determined at the level of municipal laws or sources of law issued by the authorities of Moscow, St. Petersburg and Sevastopol. In some cases, the corresponding payments may involve the transfer of advance amounts to the budget.

No later than February 1 of the year following the tax year, organizations that are payers of the tax in question must submit a declaration to the Federal Tax Service in the prescribed form.

The taxpayer must transfer the full amount of the fee before November 1 of the year following the tax period.

Property tax for individuals

Local taxes and fees also include payments levied on individuals who own residential real estate. There are a number of features regarding their transfer to the budget.

The fact is that until 2015, citizens must fulfill the corresponding budget obligations based on the calculation of property tax amounts based on Since 2015, the structure of the “formula” for calculating the fee also contains cadastral indicators. It is expected that from 2019 they will be applied without taking into account inventory value.

What does it mean? The rules of the law that were in force until 2015 provided for the collection of about 0.1-0.3% (the specific value was determined in the laws of the municipality or federal city) of the inventory value of apartments and houses owned by citizens. The tax base based on the corresponding indicator did not imply a large financial burden on citizens in terms of fulfilling this budget obligation.

It’s another matter when the property tax is calculated on the basis of the cadastral value of housing. The fact is that it is assumed to be as close as possible to the market one. This may significantly increase the burden on the taxpayer’s personal budget in terms of fulfilling the corresponding obligation to the state.

At the same time, until 2019, the legislation of the Russian Federation has established a transition period, within which the calculation of the property tax will, on the one hand, involve the inclusion in the tax “formula”, as we noted above, also of inventory indicators - this, one way or another, will reduce the absolute amount of the payment. On the other hand, the legal acts of the Russian Federation regulating the budget obligation under consideration contain deductions. Their significance is determined, firstly, by the specific type of real estate, and secondly, by its area.

Thus, the increase in the share of citizens who own residential real estate is expected to be gradual. In addition, in many cases, the amount of the deduction provided by law is sufficient so that a person does not feel a strong financial burden due to the need to fulfill obligations to the state.

As in the case of land, property taxes from individuals should be determined at the level of municipal authorities or the corresponding structure in a city of federal significance. However, the components of the “formula”, which takes into account, firstly, for now and secondly, the deduction, are established at the level of federal legislation.

Property tax formula

Thus, the amount of property tax for individuals is determined:

The cadastral value of the object, and until 2019 - partly the inventory value;

Housing area;

Deductions;

Rates accepted in a particular region.

Please note that the main work on tax calculation should be carried out by the Federal Tax Service. Citizens generally will not need to study the intricacies of the formula in question.

So, we have studied how local taxes and fees are introduced, examined the main characteristics of property payments for ownership of land, as well as fees from property owners. These obligations of citizens and organizations are important primarily from the point of view of the sustainability of local budgets. Municipal authorities, based on socio-economic factors, can independently regulate the degree of financial burden on taxpayers by changing the rates or procedure for paying fees.