Simplified tax system - the ideal solution for small companies and private firms. Small businesses, it allows the use of simple accounting procedures and regularly pay the government a tax instead of three.
However, before becoming eligible for simplified taxation you need to calculate the amount of sales revenue. For the nine months from the beginning of the year it should not exceed 45 million rubles.
Other conditions for the transition to the simplified taxation system are:
- The number of employees in your company (there should be no more than a hundred);
- residual value of fixed assets and intangible assets (it should not exceed 100 million rubles);
- structure of the share capital (other organizations must belong to at least 25% of the share capital of the company).
It is important to know that the simplified taxation can not be applied to banks and insurance companies, private pension and investment funds, pawnshops and gambling establishments.
Also prohibited the introduction of simplified taxation:
- in notary offices;
- companies producing excisable goods (eg alcohol, tobacco, petroleum products);
- in companies that have branches in the structure (representation).
If you only plan to start their own business and decided to immediately apply the simplified taxation, you can file a request to change it together with the application for registration to the tax office.
This mode can also go all individual entrepreneurs without exception.
And in this case, instead of income tax, value added tax and property tax, paid by a single, simplified tax, which is calculated based on the results of economic activity.
Your company can choose to tax (income / income minus expenses) for the calculation of a single simplified tax. Everything else you can trust our experts.