What does the general system of taxation mean. General system of taxation (osn or osno). Who is this tax system for?

DOS - taxation as a general rule for those economic entities that are not entitled or for some reason do not intend to choose one of the special regimes. Consider what main types of taxes should be calculated and paid in this case.

Taxation under OSNO: what taxes does LLC pay

Our focus is LLC taxes on OSNO(or OSN - the general system of taxation), as well as other organizations using this system. We will not dwell on the procedure for taxing the income of entrepreneurs (payment of personal income tax (PIT) instead of income tax, the possibility of applying a patent).

Organizations pay for BASIC taxes such:

• Federal: value added tax (VAT) (Chapter 21 of the Tax Code of the Russian Federation), income tax (Chapter 25 of the Tax Code of the Russian Federation). In addition, if there is a tax base, a mineral extraction tax and excises are paid.
• Regional: property tax, transport tax, gambling tax.
• Local: land tax, sales tax.
• Personal income tax and insurance premiums from wages of employees.

A separate chapter of the Tax Code of the Russian Federation is devoted to each of the taxes, as well as insurance contributions to social funds. In addition, at the same time as the OSN, the taxpayer has the right to apply a special regime in the form of paying a single tax on imputed income (UTII) for the types of activities listed in Ch. 26.3 of the Tax Code of the Russian Federation.

VAT on OSNO

The main federal tax paid by taxpayers applying DST is VAT at a rate of 18% (the main, but not the only rate, Art. 164 of the Tax Code of the Russian Federation).

VAT refers to indirect taxes, i.e., it is charged as a surcharge on the price of goods (works, services). A feature of VAT is the possibility of applying a tax deduction (Article 171 of the Tax Code of the Russian Federation). Its essence is as follows. By selling his product, the taxpayer acquires various resources (raw materials, works, services) for its production. Paying the price for these resources, he pays VAT as part of the price.

The taxpayer has the right to claim for deduction (i.e. not pay) the VAT that he has already paid when acquiring resources (input VAT). He pays only the VAT charged on the value added by him. The simplest example: when reselling goods, VAT is paid only on the margin.

Disputes in connection with the calculation of VAT are not uncommon. A common situation is when a taxpayer has claimed input VAT for deduction, but its counterparty (seller) has not actually paid VAT to the budget. In this case, the tax authority may suspect the taxpayer of bad faith (that he knew or should have suspected that the counterparty did not pay VAT) and, based on the results of the tax audit, charge additional VAT, i.e. oblige to pay VAT in full, without applying the deduction for the counterparty - defaulter. Judicial practice in such cases is contradictory.

Income tax under OSN

When calculating income tax, the tax base (profit) is determined as income reduced by the amount of expenses (Article 247 of the Tax Code of the Russian Federation).

Income can be received in the form of 2 options:

1. As income from sales: revenue (Article 249 of the Tax Code of the Russian Federation).
2. As non-operating income: dividends, penalties, interest, gratuitous receipts, etc. (Article 250 of the Tax Code of the Russian Federation).

The greatest number of tax disputes arises in connection with the procedure for calculating expenses by taxpayers. Expenses, like income, can be:

• related to the sale, as well as the production of products (Article 253-264.1 of the Tax Code of the Russian Federation);
• non-operating (Art. 265-267.4 of the Tax Code of the Russian Federation).

Claims of the tax authority regarding the attribution of certain costs to expenses that reduce profits may relate to both the substance of the expenses (their non-acceptance for tax purposes, Article 270 of the Tax Code of the Russian Federation), and the period of their recognition.

This period differs when applying one of the 2 methods of accepting expenses established in the accounting policy of the organization:

1. When applying the cash method, the date of the operation for the actual receipt or expenditure of money is important - according to cash documents (Article 273 of the Tax Code of the Russian Federation).
2. When using the accrual method, expenses or income are taken into account in the period when the shipment or receipt of goods is carried out, even if it is not paid, according to invoices, acts, etc. (Articles 271, 272 of the Tax Code of the Russian Federation).

Property tax for LLC on OSNO

Section is devoted to regional taxes. IX of the Tax Code of the Russian Federation, therefore, with respect to the tax on property of organizations in Ch. 30 of the Tax Code of the Russian Federation establishes only general provisions:

• subjects and object of taxation, tax base, rate limit;
• features of calculation in different situations (trust management, participation of a foreign element, etc.);
• procedure for filing a tax return.

The tax base is determined in 2 ways:

1. As a cadastral value (Article 378.2 of the Tax Code of the Russian Federation) - in relation to those listed in Art. 378.2 of the Tax Code of the Russian Federation for types of property (real estate objects).
2. As the average annual cost (Article 376 of the Tax Code of the Russian Federation) - in relation to other types of property.

Specific rates within 2.2%, provided for in Art. 380 of the Tax Code of the Russian Federation, tax benefits, the procedure for calculating and paying taxes are established by the laws of the constituent entities of the Russian Federation.

The tax burden on wages under OSN

The main burden of the employer in terms of wage taxation is the calculation and payment of:

• Personal income tax in the amount of 13% as a general rule (Chapter 23 of the Tax Code of the Russian Federation). In this part, the employer acts as a tax agent, withholding tax from the employee's income (Article 226 of the Tax Code of the Russian Federation).
• Insurance contributions to the Pension Fund of the Russian Federation (within 26%), the FSS of the Russian Federation (up to 2.9%), the Compulsory Medical Insurance Fund of the Russian Federation (5.1%) (Chapter 24 of the Tax Code of the Russian Federation). In this case, the employer is the insured - the payer of contributions (Article 419 of the Tax Code of the Russian Federation).

Taxation of employees' income is carried out in the same way, regardless of the type of contract concluded (labor or civil law).

So the main taxes on OSN These are VAT, income tax, property tax, taxes and contributions from wages. If there is a tax base, other taxes are payable (excises, mineral extraction tax, UTII, etc.).

The general taxation system or OSNO is a tax regime on which any organization and individual entrepreneur 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 with small businesses, and the reason for this is the high tax burden and complex reporting.

Most often, individual entrepreneurs on the general taxation system turn out to be out of ignorance or due to a delay in the timing of the transition to other, more preferential regimes. But the choice of OSNO can also be conscious 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 in this mode and what reports he submits.

Income tax

Income tax or personal income tax on 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 under the general taxation system is 13%, which is less than the standard corporate income tax rate of 20%. In order 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 stay in Russia for more than 183 days in the last 12 months. If this condition is violated, the rate will be already 30%.

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

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

Mandatory reporting on this tax is the 3-NDFL declaration, which is submitted no later than April 30 of the next year. If that day falls on a weekend, the due date is extended to the first business day. But in 2019, April 30 is a working day, so there will be no postponement here.

Another form of reporting - the 4-NDFL declaration - should theoretically be submitted only if the individual entrepreneur assumes that his income will exceed the income of the previous year by 50% or more. In fact, the tax authorities insist that all entrepreneurs who have been working for OSNO for more than a year submit this declaration.

value added tax

The General Taxation System (OSNO) is a tax regime that requires organizations and individual entrepreneurs to pay all taxes stipulated by the legislation of the Russian Federation and keep full accounting records. OSNO is not allowed to be combined with simplified taxation regimes or ESHN (single agricultural tax). However, individual entrepreneurs have the right to apply, together with OSNO, patents and UTII (single tax on imputed income), and legal entities - UTII. Any restrictions on types of activity, income, value of property do not apply to the general taxation system.

Who is eligible for this tax system?

BASIC it is advisable to use:

enterprises conducting foreign economic activity and transporting raw materials and goods across the border;

enterprises, the majority of whose clients are VAT-paying legal entities.

How to switch to OSNO?

If an organization or an individual entrepreneur has not submitted an application to the tax authorities for the use of a special taxation regime within 30 calendar days from the date of registration, the OSNO is automatically applied to them.

Transition from USN to OSNO

There are two possible reasons for switching from USN to OSNO:

1. Voluntary desire of the company:

If a company, for personal reasons, wishes to use the OSNO instead of the simplified tax system, then the tax authority should be informed about this by submitting a standard notification form confirming the voluntary refusal to use the simplified tax system.

However, in this case, it should be remembered that a voluntary refusal from the simplified tax system in the middle of the year is impossible. The transition from the USN to the OSNO is possible only from the beginning of the new calendar year.

Reporting on the simplified tax system in case of voluntary refusal of the special regime is submitted to the IFTS in the usual manner, that is, individual entrepreneurs at the end of the past year must submit a declaration to the tax office by April 30, and to the company by March 31 of the year following the reporting one.

You can submit a notice of refusal from the simplified tax system to the IFTS, in which the subject is registered (at the place of residence for individual entrepreneurs or at the legal address for organizations) in person, or send it by mail.

Refusal to apply this special regime is exclusively notifying in nature, that is, the tax inspectorate will not issue any response permitting a change in the taxation system. In this case, confirmation of the refusal from the simplified tax system will be a copy of the submitted notification with a tax mark of acceptance, or an inventory of the attachment and a Russian mail receipt confirming the sending of the document by letter.

Deadlines for the transition from the simplified tax system to the OSNO, for example: the transition to the OSNO is planned from the new year 2018, the notification must be submitted no later than December 31, 2017. But since this year the 31st falls on a Sunday, it is safer to submit a notice either in advance - December 29, 2017 (the last working day of the year), or on the first working day after the New Year holidays - January 9, 2018.

2. Loss of the right to apply the simplified tax system

If a company has lost the right to use the simplified tax system, then the OSNO will have to be applied from the first day of the quarter in which the criteria (or criterion) that allow it to be on the simplified tax system were violated.

Transition from UTII to OSNO

1. At will

In order to stop working on UTII on a voluntary basis and start keeping records on DOS, you need to inform the tax office of your desire in a declarative form. For this, the Tax Code of the Russian Federation is given a 5-day period from the date of transition to the main system. The application informs about the need to deregister the applicant as a UTII payer.

The voluntary transfer procedure can be carried out only from January of the next year, while the transfer day is January 1, this date must be reflected in the application. 5 days must be counted from 01.01.

It is enough for the Federal Tax Service to inform about its desire to stop the use of UTII. No additional documents about the planned work in the classic mode are required to be sent to the tax office.

2. In case of loss of the right to UTII

The loss occurs if the conditions from clause 2.2 of Article 346.26 of the Tax Code of the Russian Federation are violated.

Non-compliance with the specified indicators does not make it possible to work on UTII and requires a transition to OSNO. This transition is performed from the 1st of the quarter, when the violation of indicators was recorded.

The subject must inform the Federal Tax Service about the termination of the application of UTII and deregistration by submitting the above application forms within a 5-day period from the last day of the month when the violation was detected.

To return to UTII from the main mode, you will have to return the compliance of the above indicators to the desired values. The possibility of returning to UTII appears only from next year, the procedure is carried out by submitting applications for standard forms of UTII-1 and UTII-2.

What taxes do businesses and individual entrepreneurs pay on OSNO?

Organizations on OSNO pay the following taxes:

1. corporate income tax at a rate of 20%, with the exception of a few privileged categories of taxpayers;

VAT at the rate of 0%, 10%, 18%;

2. corporate property tax at a rate of up to 2.2%;
3. personal income tax on the income of employees;
4. Insurance contributions to social funds - PF, FSS, MHIF;
5. Federal and local taxes on existing objects of taxation in accordance with the Tax Code of the Russian Federation.

Sole proprietors on OSNO must pay the following taxes:

1. Personal income tax: 13% is paid by individual entrepreneurs who are tax residents of the Russian Federation. If the entrepreneur is not a resident of the Russian Federation, then the personal income tax rate will be 30%. However, he will not be able to apply the professional deduction, since this deduction applies only to income that is subject to a rate of 13%;
2. VAT at the rate corresponding to the transactions performed - 0%, 10%, 18%;
3. insurance premiums for themselves (fixed) and employees;
4. property tax - differs in different regions and depends on the type of real estate: houses, garages, non-residential premises (from 0.1% to 2%);
5. if necessary - taxes on transport and land, water tax, excises

the latest taxes referred to in paragraphs. 4 and 5, entrepreneurs pay as individuals who own certain assets. The amount of each of the taxes is determined by the Federal Tax Service and issues notices to entrepreneurs.

Advantages and disadvantages

The key advantage of OSNO is the absence of restrictions on the amount of profit received and the ability not to pay taxes if the enterprise or individual entrepreneur has no income in the reporting period.

The following advantages of OSNO:

1. There are no restrictions on the types of activities;
2. On OSNO, the company is a VAT payer, so it is beneficial for large VAT payers to work with this company;
3. There is no limit on the size of working areas;
4. There is no limit on the number of employees;
5. There is no limit on the value of the company's property.

The disadvantages of OSNO are:

1. Large amount of taxes paid compared to special tax regimes;
2. Large volume, and great complexity of accounting and reporting;
3. Great attention from the tax authorities.

For an individual entrepreneur, OSNO is the most unfavorable tax regime, since when applying it, you have to pay all taxes, submit all reports and keep records. It is worth doing business on OSNO only if the majority of counterparties are VAT payers or the company's activities are related to the import of goods.

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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 feature of this system is the absence of any restrictions on the maximum income, number of employees, types of activities carried out.

Who benefits from OSNO?

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

• Individual entrepreneurs and organizations engaged in wholesale trade.

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

• Individual entrepreneurs and organizations whose counterparties are interested in "input" VAT.

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

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

• Individual entrepreneurs and organizations importing goods into Russia.

This taxation regime is beneficial for importers, since the VAT paid upon importation into the territory of the Russian Federation can subsequently be claimed for deduction.

• Individual entrepreneurs and organizations with VAT and income tax benefits.

Transition to the general taxation system

Consider all the options for switching to OSNO:

Upon initial registration

A distinctive feature of the OSNO is that with a primary or individual entrepreneur, you do not need to submit any applications to switch to this taxation regime. An organization and an individual entrepreneur are automatically transferred to OSNO after 30 days from the date of registration if the taxpayer does not choose a different taxation regime.

It's convenient and inconvenient at the same time. Convenient for those who initially decided to apply this taxation system and are aware of all its pros and cons, and inconvenient for inexperienced businessmen who, due to ignorance or forgetfulness, did not file an application for a different taxation regime in 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 on the OSNO.

When switching from another taxation regime

In order to switch to OSNO from a different taxation regime, it is necessary to notify the tax authority at the place of registration of deregistration as a payer of the simplified tax system, UTII, UAT or PSN within the time limits established by law. There is no need to submit a separate application for the use of OSNO to the IFTS.

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

Transition to OSNO from USN

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 set for 2019 on the simplified tax system of 150 million rubles.

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

Table No. 1. Taxes paid on OSNO IP

Accounting and reporting on OSNO

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

• Medium and large enterprise

Medium and large enterprises are required to keep accounting records in full. The statements of these entities consist of a balance sheet, a statement of financial results, a statement of changes in equity and cash flows, as well as explanations to these reports and balance sheets.

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

• Small business

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

Note: The status of a small enterprise is received by an organization whose annual income does not exceed 800 million rubles, and the average number of employees is not more than 100 people.

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

• Non-profit enterprises

Non-profit organizations, as well as small businesses, can keep accounting 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 for them.

Individual entrepreneurs are the only ones who are exempted from the obligation to maintain accounting records, subject to the maintenance of KUDiR.

tax returns

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

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

Combination with other taxation systems

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

Note: when combining the OSNO with a patent or an 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 tax law offers small business owners a choice of several systems and reporting. Novice entrepreneurs are attracted by the conditions of specialized regimes (simplified, single tax,), which, in fact, are focused on supporting small business formations.

General System of Taxation (DOS) frightens beginners with complex accounting accrual schemes and voluminous reporting. We will try to figure out whether the “simplification” is always convenient and beneficial, what advantages the activity on the OSN implies and what is the characteristic of the general taxation system as a whole.

Welcome to OSN

The transition to the general taxation system occurs automatically if the company or individual entrepreneur (IE) did not declare during registration their desire to “profess” an alternative system. The choice should be made in a timely manner, since it will be possible to change the tax status of an enterprise only from the beginning of the next calendar year.

Traditional (general) taxation system provides for the payment of all taxes and contributions declared by tax legislation. This is, first of all:

• income tax - for enterprises;
• PIT - personal income tax for individual entrepreneurs;
• - for legal entities;
• insurance contributions to social funds - PF, FSS, MHIF.

There are other types of fees and taxes (to the federal and local budgets) associated with the characteristics of business categories. Just as possible, and exemption from certain payments by decision of the authorized structures.

The reporting format for small enterprises and individual entrepreneurs operating on DOS is reduced in comparison with the volume of documentation for large organizations. Individuals, for example, are not required to use the Chart of Accounts and keep double-entry accounts.

He talks about the general taxation system for individual entrepreneurs in the video below.

The notorious VAT

Simplified and general taxation systems are very different in terms of reporting. The first frees entrepreneurs from the need“bother” with complex calculations and regular VAT reporting. For individual entrepreneurs or small businesses working for the end consumer, such a concept as a “tax credit” () is of little concern.

If the enterprise actively cooperates with other legal entities, supplies products or services to VAT payers, then OSN should be chosen. Otherwise, the company may lose profitable counterparties. Mandatory payment of VAT provides for the import of goods into the Russian Federation- to the attention of importers.

From revenue or profit?

There is no need to talk about income tax. In special modes there are fixed rates of the "basic" tax in percentage terms to actual income. It does not take into account whether the business is profitable or the company suffers losses.

The traditional system considers net income (profit) as an object of taxation - minus the costs associated with the economic activity of an enterprise or individual entrepreneur. Competently calculating taxable income means correctly (from the point of view of inspectors) and profitably (from the point of view of business) to present the activities of the company.

Documented "zero" or unprofitable balance, exempts the entrepreneur from paying income tax. The loss is taken into account to reduce tax in future reporting periods.

System limits

"Simplified" regulates certain requirements for doing business. Special regimes restrict in particular:

• the number of employees;
• the amount of income;
• residual value of the property;
• activities;
• retail space sizes.

Conditions that are quite acceptable for individual entrepreneurs can become a serious obstacle to the general taxation system for LLCs. The general taxation regime does not imply business restrictions in this direction.

This difficult reporting on DOS

Recent changes in legislation make it possible to apply a simplified form of financial statements to all small businesses, regardless of the taxation regime and type of activity. Therefore, for small enterprises and individual entrepreneurs on the DOS, the amount of information provided to the Federal Tax Service and statistical authorities is comparable to the reporting format of the “simplifiers”.

Once a year, small businesses in all taxation systems submit:

1. Balance sheet (form 1).
2. Report on financial results (form 2).
3. Data are presented in abbreviated form (without decoding by articles).

Tax reporting under the simplified taxation system consists of:

• annual (quarterly) declarations on selected tax;
• annual certificates 2-personal income tax on the income of employees;
• annual and quarterly reports are submitted to social funds.

DOSN requires the following documents:

• income tax returns - quarterly;
• VAT returns - quarterly;
• property tax returns - for the year;
• certificates 2-NDFL - for the year;
• certificates 3-NDFL - for individual entrepreneurs;
• declarations on, transport tax - for enterprises-payers.

As well as information (reports) on accruals and transfers to social funds.

Transition from "simplified" to OSN

The transition to a common taxation system can be initiated both by the entrepreneur himself and by the tax control authorities. The first situation arises when the limits of restrictions of special regimes become narrow for the successful development of a business. The second case is the result of the identification by the tax inspectorate of inconsistencies between the actual activities of the company (IP) and the criteria for staying on the simplified tax system.

In order to correctly change the taxation format (regardless of the reason), you must provide the tax office at the place of registration:

• notice of refusal from the simplified tax system - no later than 15 days from the end of the reporting year (until 15.01);
• report of the "simplified" tax payer for the last reporting period;
• receipt of the last timely tax payment;
• certificate of the payer, on the basis of which economic activity was carried out.

Business entities are transferred to DOS from the beginning (01.01) of the calendar year following the reporting one. The transition from special regimes to DOS entails operations to transfer accounting and tax reporting to traditional "rails". This is connected with the registration of a VAT payer, with the determination of the value of fixed assets and depreciation charges, with transitional trade transactions and other moments of “restructuring”.

On the OSNO reporting, we suggest looking at the commentary of a specialist.

Summarizing, drawing conclusions

The simplified taxation system is most beneficial for individual entrepreneurship (individuals) and small businesses (legal entities) - suppliers of goods and services to the end consumer.

DOS - the preferred form of taxation for small businesses:

• cooperating with VAT payers;
• demonstrating significant expenses in economic activity;
• working on a "zero" or loss-making balance;
• assuming in the future the excess of the regulation of restrictions of the simplified tax system.

For some, it is more important to avoid problems and difficulties with reporting. Some put economic benefits at the forefront. In any case, it must be remembered: the choice of a taxation system should be a deliberate and calculated action. The viability and progressiveness of any business directly depends on this.