The general taxation system briefly. Basics: what is it in simple words

The general or traditional system (OSN, OSNO or TSN) of taxation is the most complex of all tax regimes currently in force in the Russian Federation.

OSNO payers fully maintain accounting records and pay taxes: VAT, property tax and income tax (personal income tax for individual entrepreneurs).

A special feature of this system is the absence of any restrictions on maximum income, number of employees, and types of activities performed.

Who benefits from using OSNO

Despite the complexity of accounting, calculation and payment of several types of taxes and the significant amount of reporting submitted, the traditional taxation system is the most profitable for the following business entities:

Individual entrepreneurs and organizations engaged in wholesale trade.

The use of special regimes when conducting wholesale trade is impossible in most cases, since this type of activity does not fall under UTII and PSN, and there is a limit on the simplified tax system, exceeding which deprives an individual entrepreneur or organization of the right to apply this tax regime (in 2019 it is 150 million). rub.).

Individual entrepreneurs and organizations whose counterparties are interested in “input” VAT.

If most of the contractors of individual entrepreneurs and organizations use OSNO and are interested in offsetting the “input” VAT, the best option would be to use OSNO, since the OSNO tax paid to the seller (counterparty) can be claimed as a deduction.

Note: if an individual entrepreneur or organization is not a VAT payer (applies a special tax regime), it cannot claim this tax as a deduction (reduce), and therefore VAT is either included in the cost of the product, which significantly increases its price, or is paid from its own funds, which in the first case is not beneficial to buyers who pay VAT, and in the second case it is not beneficial to the seller, since he is obliged to pay the VAT received from the buyer according to the invoice to the budget.

Individual entrepreneurs and organizations importing goods into Russia.

Importers benefit from this taxation regime, since the VAT paid upon import into the territory of the Russian Federation can subsequently be claimed as a deduction.

Individual entrepreneurs and organizations with VAT and income tax benefits.

Transition to a common taxation system

Let's consider all the options for switching to OSNO:

Upon initial registration

A distinctive feature of OSNO is that with a primary or individual entrepreneur there is no need to submit any applications to switch to this taxation regime. The organization and individual entrepreneur are automatically transferred to OSNO after 30 days from the date of registration, unless the taxpayer has chosen a different taxation regime.

It's convenient and inconvenient at the same time. It is convenient for those who initially decided to apply this taxation system and knows about all its pros and cons and inconvenient for inexperienced businessmen who, due to ignorance or forgetfulness, did not submit an application for the application of a different taxation regime on time, because the transition to another regime is possible only from next year. And for the entire current year it will be necessary to pay taxes and report according to OSNO.

When switching from another tax regime

To switch to OSNO from another taxation regime, it is necessary to notify the tax authority at the place of registration within the time limits established by law about deregistration as a payer of the simplified taxation system, UTII, Unified Agricultural Tax or PSN. There is no need to submit a separate application for the use of OSNO to the Federal Tax Service.

The period for notifying the tax authority depends on the taxation system from which the individual entrepreneur or organization switches to OSNO.

Transition to OSNO with simplified tax system

For example, the amount of income of Alpha LLC in the 1st quarter of 2019 amounted to 200 million rubles, which exceeds the income limit established for 2019 for the simplified tax system of 150 million rubles.

Alpha LLC loses the right to use the simplified tax system and from the 1st quarter of 2019 is transferred to OSNO, in connection with which it will need to pay taxes for the specified period of time: VAT, income tax and property tax and submit the corresponding reports.

Table No. 1. Taxes paid to OSNO IP

Type of tax	Tax rate	Frequency of payment	Payment deadline	Who is exempt from paying tax
VAT	18% – basic rate 10% And 0%	Quarterly	by the 25th day of each of the next three months following the reporting period	Individual entrepreneur whose income for 3 months. did not exceed 2 million rubles.

				Participants of the Skolkovo project
Personal income tax	13% – basic rate (for residents of the Russian Federation) 30% – for non-residents of the Russian Federation	Advance payments are paid according to payment orders received from the Federal Tax Service. The tax is calculated by the individual entrepreneur independently and paid at the end of the year.	· January-June – until July 15 (1/2 of the calculated annual amount of advance payments);	The list of income not subject to taxation is named in Art. 217 Tax Code of the Russian Federation
				IP on simplified taxation system, UTII, PSNO and unified agricultural tax
Property tax	Ranges from 0.1% before 2%	Annually	Until December 1 of the year following the reporting year	Property tax benefits are established by the laws of local authorities

Accounting and reporting on OSNO

The completeness of accounting and the number of financial statements submitted to regulatory authorities depends on the business entity using the OSNO:

Medium and large enterprise

Medium and large enterprises are required to maintain full accounting records. The reporting of these entities consists of a balance sheet, a statement of financial results, a statement of changes in capital and cash flows, as well as explanations for these statements and the balance sheet.

Accounting reports are submitted once a year to two bodies: the Federal Tax Service and Rosstat.

Small business

Small businesses can maintain simplified accounting, consisting only of a balance sheet and a statement of financial results.

Note: The status of a small enterprise is granted to an organization whose annual income does not exceed 800 million rubles, and the average number of employees is no more than 100 people.

You can find out whether an organization belongs to a small business entity on the Federal Tax Service website using the “Unified Register of Small and Medium-Sized Business Entities” service, indicating its TIN, OGRN or name.

Non-profit enterprises

Non-profit organizations, like small businesses, can keep accounting records in a simplified form. For them, financial statements consist only of a balance sheet and a report on the intended use of funds, as well as explanations thereto.

Individual entrepreneurs are the only ones who are exempt from the obligation to maintain accounting records, subject to maintaining KUDiR.

Tax returns

Table No. 3. List of tax reporting submitted to OSNO

Type of tax	Periodicity	Deadline	Document approving the declaration form	Form
VAT	Quarterly	No later than the 25th day of the month following the reporting month	Order of the Federal Tax Service of Russia dated October 29, 2014 N ММВ-7-3/558@ (as amended on December 20, 2016)
Income tax	Depends on the method of payment of advance payments. When advances are paid quarterly, reporting is submitted based on the results of 3 quarters and the year (a total of 4 declarations per year).	Quarterly and monthly – no later than 28 days from the end of the reporting period	Order of the Federal Tax Service of Russia dated October 19, 2016 N ММВ-7-3/572@.
Personal income tax	Annually	No later than April 30 of the year following the reporting year	Order of the Federal Tax Service of Russia dated December 24, 2014 N ММВ-7-11/671@ (as amended on October 25, 2017).
Organizational property tax	Annually	No later than March 30 of the year following the reporting year	Order of the Federal Tax Service of Russia dated March 31, 2017 N ММВ-7-21/271@
Property tax for individuals	Individual entrepreneurs, just like ordinary citizens, do not submit a declaration

Note: all declarations, except for VAT reporting, can be submitted both in paper and electronic format. The VAT return must be submitted only in electronic form. Submitting it to the tax authority on paper will be equivalent to not submitting it at all, which will entail tax liability and the imposition of penalties.

Combination with other taxation systems

The general taxation system is compatible only with PSNO and UTII. It cannot be combined with the simplified tax system (USNO) and agricultural tax (Unified Agricultural Tax), since all activities of the taxpayer are transferred to these regimes, in contrast to PSNO and UTII, which can be applied to certain types of activities.

Note: when combining OSNO with a patent or imputed tax, it is necessary to keep separate records of income and expenses, separately for each type of activity.

General taxation system (OSNO) in 2019

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

The tax code does not separately consider the general system of taxation (OSNO). This type of mode is automatically installed 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: deadlines, application procedure, other conditions.

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

Today, Russian legislation has the following regimes regarding the nature of tax payment:

OSNO (general system);
UTII (calculation of tax on imputed income);
Unified agricultural tax (for agricultural enterprises);
relevant only for individual entrepreneurs).

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

It is possible to combine the OSNO modes with UTII, Unified Agricultural Tax and PSN. It is impossible to operate the general taxation system simultaneously with the simplified tax system.

What is the difference between the general system and others?

Common 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 use the simplified tax system.

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

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

Organizations on OSNO are required to transfer insurance payments accrued on the income of employees in full. Currently the basic contribution rates are:

in the PF - 26%;
in the Social Insurance Fund - 2.9%;
in the Federal Compulsory Medical Insurance Fund - 5.1%.

BASIS in relation to accounting involves the use of the accrual method. The cash method can also be used, but if there is little income. However, practice shows that the vast majority of enterprises still prefer to work on the accrual basis, which avoids discrepancies in tax accounting and accounting.

For large taxpayers, there is also the obligation to maintain full accounting records. Simplified accounting is allowed only for small organizations.

The general taxation system is preferable not only for large entities with large turnover and significant revenue. OSNO is often chosen by those organizations for whose counterparties it is preferable to have “input VAT”. If this condition exists, wholesale buyers are more willing to enter into contracts.

OSNO for individual entrepreneurs

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

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

The main tax on OSNO for individual entrepreneurs is personal income tax (NDFL). For Russian users the rate is 13%.
The difference is in reporting and making payments on income.
Individual entrepreneurs under any regime are required to transfer fixed insurance payments for themselves personally, regardless of their actual activities. The total basic 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 their activities using preferential regimes. Most of the entities on OSNO are still organizations. The reason is the need for a large amount of paperwork to calculate taxes. In the absence of accounting obligations, generating data is not so simple.

OSNO for individual entrepreneurs and LLCs - what is the difference?

Transition to OSNO

When registering a new economic entity, the general taxation system is applied by default. If large turnover is not initially planned, and the number of hired workers 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 frame, including:

It is possible to switch to the simplified tax system within 30 days after registration. To do this, you need to provide a corresponding notification to the tax service.
The right to use UTII arises when a subject is registered as a UTII payer.
The choice of the Unified Agricultural Tax regime for newly created organizations and individual entrepreneurs is possible within 30 days from the date of registration.
It is possible to select a patent system at the same time

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

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

increase in income level;
increase in the number of hired workers;
changes in activities.

The effect of the general regime in case of non-compliance with the prescribed criteria begins in the quarter in which the violations were committed. Accordingly, it will be necessary to begin accruing and paying taxes during this period in accordance with the rules for working on OSNO.

Thus, if the limited revenue threshold for the simplified tax system is exceeded, or the cost of fixed assets increases, subjects begin to use the basic tax system from the beginning of the quarter in which the discrepancy arose. That is, it will be necessary to accrue and pay the appropriate taxes for this period.

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

When terminating an activity falling under UTII, it is also necessary to notify the inspectorate, submit the appropriate declarations and pay taxes.

Characteristics of the general system.

The option of voluntary regime change is also possible. Work under new conditions becomes possible from the beginning of the new tax period; information about this should first be submitted to the Federal Tax Service.

Reporting on a common system

The general taxation system involves the largest amount of reporting. It is recommended to create a schedule for the provision of documentation, since if the deadlines are violated, the taxpayer faces administrative fines.

List of reports that must be submitted to OSNO:

corporate income tax (monthly or quarterly);
3 - personal income tax and 4 - personal income tax (if necessary) for individual entrepreneurs annually;
transport tax declaration annually;
property tax reporting (annually or as established by regional authorities);
land tax declaration (annually);
VAT reporting (quarterly);
certificates 2 - personal income tax (annually);
calculation 6 - personal income tax (quarterly);
reporting to the Social Insurance Fund and Pension Fund (quarterly and monthly);
financial statements (annually);
other types of reporting depending on the selected 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 tax regimes.

How individual entrepreneurs' reporting is generated on the general taxation system - see this video lesson:

OSNO (general taxation system)

OSNO is a taxation system provided for by the tax legislation of the Russian Federation along with. OSNO (OSN) is often also referred to as the general taxation regime (GTR). We will tell you how taxation is carried out on the OSN in our consultation.

BASIC: what is this in simple words?

As for ORN, this taxation system applies both to organizations and provides for their payment of income tax, and to individual entrepreneurs - personal income tax payers. This is the fundamental difference between the general tax regime and other taxation systems. In other words, if an organization is a payer of income tax or an individual entrepreneur is a payer of personal income tax, then their taxation is based on OSNO.

BASIC: taxes

We pointed out that the fundamental difference between the general taxation system under the Tax Code of the Russian Federation and other tax regimes is the calculation and payment of taxes by organizations and individual entrepreneurs in accordance with the requirements of Chapter. 25 “Income Tax” and Ch. 23 “NDFL” Tax Code of the Russian Federation. However, the basic tax system (OSN) does not mean that, in addition to income tax and personal income tax, other taxes are not paid. On the contrary, the general taxation system under the Tax Code involves, in contrast to special regimes, the payment of the largest number of different taxes.

Thus, the general form of taxation usually involves the payment of insurance premiums and the following main taxes:

property tax;
transport tax;
land tax.

The procedure for calculating taxes, fees and insurance contributions on the general taxation system (OSNO) under the Tax Code of the Russian Federation is established by the norms of various chapters of the Tax Code. Of course, the payment of a specific tax depends on whether the object of taxation arises, and the calculation of a specific tax confirms the existence of the amount to be paid. After all, for example, the fact that an organization is on the general taxation system does not make it absolutely obligated to pay all taxes and fees.

Therefore, in the absence of objects of taxation for other taxes, as well as a base for the payment of insurance premiums, taxes under the main taxation system, for example, for an organization will be limited only to the payment of income tax. But if objects of taxation arise for other taxes, you will have to pay them too, since the mere fact of applying the general tax system does not mean exemption from paying individual specific taxes. For example, an organization has movable property that is recognized as an object of taxation under property tax (

OSNO is a tax regime for which there is no separate chapter in the Tax Code of the Russian Federation. It pays the maximum number of different taxes. However, in some cases this regime is necessary and the most rational from the point of view of optimizing taxation, so it is necessary to know its basics and compatibility with other regimes.

General taxation system (OSNO) for LLCs and other entities: what is it in simple words

About the possibility of application BASIC is not mentioned in the Tax Code of the Russian Federation; on the contrary, each of the chapters devoted to special regimes talks about the transition to them from BASIC. This is due to the fact that OSNO - taxation system, which operates according to the general rule if the subject of taxation is an organization or individual entrepreneur (IP):

has no right to use;
did not exercise the right (did not declare within the prescribed period) to apply one of the special tax regimes.

Reasons for choosing a job BASIC individual. We will talk about the main ones below.

BASIC is applied regardless of the organizational and legal form by all tax entities, including LLCs, joint-stock companies, unitary enterprises, public organizations, individual entrepreneurs, budgetary institutions, etc.

General taxation system: types of taxes, tax control

Main taxes paid on BASIC:

for the activities of the subject of taxation - value added tax (VAT), profit tax (for individual entrepreneurs - personal income tax instead), property tax, transport tax, excise taxes (for relevant types of activities), etc.;
taxes on employee salaries - personal income tax (NDFL), insurance contributions to social funds (mandatory not only for BASIC, but also in other modes).

Each of the taxes paid on BASIC, a separate chapter of the Tax Code of the Russian Federation is devoted, for each of them tax returns are submitted, both payments due and, in many cases, advance payments are calculated. For each tax BASIC a tax audit may be carried out.

In addition to taxes on BASIC various fees and duties are subject to payment provided for by other laws and regulations - customs, for issuing licenses, etc. (mandatory not only when applying BASIC, but also for taxpayers using other regimes).

How OSNO is used in accounting: explanation of the application procedure

BASIC(in another version of the abbreviation - OSN) - this is reflected in accounting for tax accounting purposes of the full cycle of economic activity: the formation of the cost of products (works, services), mark-ups made, etc. For this, they keep accurate records of incoming raw materials and calculate depreciation of equipment. At BASIC It is mandatory to maintain accounting records in accordance with accounting legislation.

Currently accounting for BASIC is carried out, as a rule, in an automated form; tax returns are obligatory submitted via telecommunication channels (TCS). Based on the results of tax audits of any of the taxes when BASIC there is a risk of having to recalculate other taxes that are BASIC quite a lot and they are interconnected.

Who needs OSNO

Under each of the special regimes, the most common of which are the simplified taxation system (STS) and the unified tax on imputed income (UTI), in simple words, only the amount of income matters (with some exceptions). The most rational choice BASIC is in the following cases:

Sellers of goods that the organization resells use BASIC. In this case, a reasonable purpose of use BASIC— receiving a VAT deduction.
An organization sells goods (performs work) using equipment. In this case, the organization generates a large amount of costs included in the cost of this product. For a number of reasons (depreciation, a large share of wages in the cost), it becomes profitable to use BASIC.
The organization enters into transactions with budgetary institutions or enterprises, most of which use BASIC.

So, BASIC- this is a general taxation regime, which in some cases may be necessary or advisable to apply. This is a regime that includes different taxes depending on the type of business activity, as well as taxes on employee salaries.

The general taxation system or OSNO is a tax regime in which any organizations and individual entrepreneurs can operate. There are no restrictions on this regime - neither by type of activity, nor by income level, nor by the number of employees. However, OSNO is not popular among small businesses, and the reason for this is the high tax burden and complex reporting.

Most often, individual entrepreneurs find themselves on the general taxation system out of ignorance or due to delays in the transition to other, more preferential regimes. But the choice of OSNO can also be deliberate if, for example, an entrepreneur purchases housing and wants to receive a tax deduction for personal income tax. Find out what taxes an entrepreneur pays under this regime and what reports he submits.

Income tax

Income tax or personal income tax under the general taxation system is paid only by individual entrepreneurs. Organizations in this regime pay income tax instead of personal income tax.

The income tax rate for individual entrepreneurs on the general taxation system is 13%, and this is less than the standard income tax rate for organizations of 20%. To pay personal income tax at a rate of 13%, it is important for an entrepreneur to be a tax resident of the Russian Federation, i.e. physically be in Russia for more than 183 days over the past 12 months. If this condition is violated, the rate will be 30%.

A big plus of personal income tax for an entrepreneur is the opportunity to receive a property deduction after purchasing a home. You can return up to 260,000 rubles of income tax paid from the budget, so if you have plans to purchase residential real estate, OSNO may be a profitable option.

Personal income tax is paid on income, i.e. not for all revenue from trade or provision of services, but for the difference between income and expenses. The final tax payment must be paid no later than July 15 of the following year, but reporting periods are established during the year, based on the results of which advance payments for personal income tax are paid. The deadlines for their payment are July 15 and October 15 of the current year.

Mandatory reporting for this tax is the 3-NDFL declaration, which is submitted no later than April 30 of the following year. If this day falls on a weekend, the deadline is moved to the first working day. But in 2019, April 30 is a working day, so there will be no postponement.

Another form of reporting - the 4-NDFL declaration - should theoretically be submitted only if the individual entrepreneur expects that his income will be 50% or more higher than last year's income. In fact, the tax authorities insist that all entrepreneurs working for OSNO for more than a year submit this declaration.