Taxation systems. Types and nuances of application.

Existing taxation systems , types and criteria for their application are determined by constantly changing legislation, provide economic entities with ample opportunities to optimize the size of payments to the budget, as well as the volumes of accounting. Practice shows that it is quite difficult for many business owners to understand the legal subtleties of this issue, as a result of which there are financial losses and problems with the tax authorities. What are the most frequently asked questions for entrepreneurs when starting a business?

1. "Simplified" or basic mode?

This decision is made depending on the characteristics of the client base. Assuming work with private individuals and commercial structures applying special taxation regimes, it is necessary to move to the simplified tax system, planning cooperation with enterprises that pay VAT, it is advisable to remain on the common system. Also, "simplified" can be used by companies performing various types of organizations services: cleaning, consulting, audit, technical services, etc. The main mode is indispensable for companies planning large wholesale deliveries, production activities, as well as selling expensive equipment, since it allows customers to provide invoices with VAT. It is necessary to emphasize that firms that apply "simplified", also have the right to provide documents with VAT, but the tax should be fully transferred to the budget. Thus, the use of this possibility is practically meaningless, since it entails a significant increase in prices.

2. What should I do if the company works with a variety of clients?

In this case, a professional consultation is needed, during which the specialist will study the features of the enterprise and determine the most suitable scheme for building a business. For tax optimization any special taxation systems can be used , the types and features of their application depend exclusively on the specific nature of the activity. Thus, retailers can organize a retail department in the office (with an area of not more than 150 m2). This will apply Imputed taxation system and basic treatment. It is worth noting that retail sales are recognized through retail contracts, regardless of the amount of delivery and method of payment.

Enterprises planning to purchase expensive property can open a subsidiary company, which will be the "custodian of assets". This firm is transferred to the USN and acquires fixed assets on its behalf, and then leases them to the main legal entity, which allows you not to pay property tax, as well as include in the costs of rental payments. In addition, the "custodian" is often transferred to work with clients who are not interested in deductions for VAT. Also, if necessary, a company using ECHN may be established.

3. What variant of "simplified" to choose?

The application of a simplified taxation system, the types of which differ according to the methods of calculating the tax, depends on the ratio of revenue and enterprise costs. To firms with insignificant costs it is expedient to choose a variant "Incomes * 6%". This mode is the simplest to date, since it does not require recording of expenses, it is ideal for companies that specialize in leasing property and providing other similar services. Most often in practice, the method of calculating "Income - Expenses * 15%" is applied, since it allows to significantly reduce the tax base by the amount of expenses incurred. It is worth emphasizing that taxpayers can only take into account the costs indicated in art. 346.16 NK after their actual payment.

Of course, there are other nuances that should be considered when choosing a taxation system. Types and principles of the application of tax regimes have a lot of legislative features, so for a competent decision of this issue it is worth turning to an experienced accountant.