General taxation system (basis). Advantages and disadvantages of using basic

Even people far from accounting know that there are several types of taxation. Some even have the opinion that they work only with imputed income, without any reporting intricacies. At the same time, only large organizations use the general taxation system, but this is not true. In some cases, this is the only possible type of taxation.

What kind of reporting does an individual entrepreneur submit to OSNO?

General requirements

Under the general taxation system for individual entrepreneurs, there is a large list of mandatory reporting and payments. When applying OSNO, individual entrepreneurs submit the following documents:

• Reports to the Social Insurance Fund and
• , 6-NDFL
• and/or
• A book of business activities that takes into account income and expenses.

If there is a significant change in profitability, you may need to file a 4-NDFL declaration. The same declaration must be submitted on your first income after . Also, when combining activities, a situation is possible when the individual entrepreneur is a simultaneous payer of UTII. If the individual entrepreneur is registered under (peasant farm), then the single agricultural tax () is likely to be applied. This type of taxation does not imply the parallel application of OSNO.

Reporting to the Pension Fund and the Social Insurance Fund is submitted to the relevant authorities and has different frequency. Entrepreneurs should know that documents submitted to both the tax office and other funds must be submitted in a timely manner. Otherwise, penalties are provided.

Individual entrepreneur reporting on the general taxation system - the topic of the video below:

Tax and accounting reporting

All types of tax returns required from an individual entrepreneur are submitted to the Federal Tax Service. In the absence of employees, the volume of submitted documentation is significantly less. Declarations 2-NDFL and 6-NDFL are excluded from reporting. Reports to the Pension Fund and the Social Insurance Fund are also noticeably decreasing. The remaining documentation is submitted to government agencies in accordance with the calendar accounting plan.

Innovations have come into effect since 2017 and entrepreneurs should know about them. Previously submitted reports 4-FSS and RSV-1 are now combined into one, and the report to social security is submitted in a different form. A new report must be submitted to the Federal Tax Service.

Zero declaration

The simplest option for an entrepreneur on OSNO is the situation of conducting business without employees. In this case, the individual entrepreneur is obliged to submit a zero tax return 3-NDFL and, and to the Pension Fund of the Russian Federation data on the number of employees. The presence of employees on unpaid leave or on leave also allows you to submit reports with zeros. To the listed documents you need to add the RVS declaration and personalized accounting data.

It must be remembered that filing a “zero” is possible only in the absence of financial transactions. You also need to know that an individual entrepreneur has the right to file a single simplified tax return regarding VAT.

Zero reporting of individual entrepreneurs on OSNO is discussed in this video:

Due dates

Individual entrepreneurs are characterized by a variety of... Depending on the form and purpose, the frequency of reporting can vary from 1 month to a year.

Reporting calendar for individual entrepreneurs on OSNO:

Submission at closing of IP

• Termination of an individual entrepreneur's activities is quite simple in the absence of employees. An entrepreneur needs to submit an application to the tax office, pay off

Individual entrepreneur reporting is perhaps the most important part of the work. Each entrepreneur must have sufficient competencies to be ready to report to the tax authorities both for himself and for payments to the state for his employees. After all, the sanctions of fiscal controllers are becoming increasingly strict and can completely reverse the business if the calculations are not submitted on time or serious errors are discovered in them.

What reports should an entrepreneur submit to OSNO?

The main reporting requirements for a business applying the classic (basic, main) tax regime are to submit three types of fiscal declarations:

1. When making a profit in the reporting period, income tax calculations are submitted - forms 4-NDFL and 3-NDFL.
2. If a businessman has a staff of hired workers, he is subject to the requirements for tax agents and, accordingly, reports on calculations and on payment of income tax for his staff to the budget - in forms 2-NDFL and 6-NDFL.
3. If a merchant conducts business transactions subject to VAT, he must regularly submit the appropriate indirect tax calculations.

This is where business tax reporting ends. But there remains an obligation to report to the individual entrepreneur, as well as to pay insurance premiums for hired employees.

A preference for a business operating without staff is that insurance premiums of individual entrepreneurs “for themselves”, as well as collections when the total profit of the individual entrepreneur exceeds three hundred thousand rubles, are not reported to the tax authorities. All payments and calculations for insurance of self-employed individual entrepreneurs are controlled through desk audits of their tax returns. Therefore, private business does not participate in this process.

Note that tax legislation exempts all entrepreneurs from accounting reporting; this is enshrined in the second paragraph 6 of Article FZ-402 “On Accounting”. It should be noted that whether or not to maintain internal accounting is the decision of the merchant. Private businesses are not required to submit a balance sheet (this is a “privilege” of organizations).

Tax reporting of individual entrepreneurs on OSNO without employees

The key requirement for a business operating on OSNO is the payment and declaration of personal income tax. This is the first and mandatory business tax collection on the classical taxation system.

In order to prepare reports on this tax correctly and without errors, a businessman must maintain complete tax records. The basic document of fiscal control is the Individual Entrepreneur Income and Expense Accounting Book. Records are kept constantly, each primary document, both for the receipt of funds and for expenditure payments, is recorded in the journal.

For information: KUDiR of micro-businesses on OSNO must be registered with the tax office. There are certain conditions: if such a register is maintained on a paper form, then registration takes place before it begins to be filled out. Before this, you need to stitch and number the Book, put the individual entrepreneur stamp and the businessman’s personal visa on the last page. The final step in this procedure is to affix the KUDiR with the seal of the tax office and the signature of the responsible person. The book is certified in the personal presence of the declarant merchant.

If the individual entrepreneur decides to keep the Book in electronic form, then the register is printed at the end of the reporting period, also stitched and endorsed, after which the completed form is recorded by the tax authorities.

We recommend that you obtain the individual entrepreneur accounting form on OSNO in Excel format for free on the ConsultantPlus online portal by following the hyperlink. On the same resource you can study the formal requirements for filling out the template.

The main thing to remember when reporting on personal income tax is the correct accounting of all primary documents. Only justified and, most importantly, documented business expenses can be included in the calculation of the taxable base. Therefore, when entering data into KUDiR and transferring it to the tax return, we recommend that you carefully check the tax authorities’ requirements for fiscal accounting.

Despite the fact that the tax regulator does not impose mandatory requirements for the submission of this reporting form, liability for failure to submit it is the same as for declaration violations. When conducting a business audit, tax authorities have the right to request KUDiR at any time. As a rule, this happens during a desk audit of the final personal income tax calculation. But if, when starting a business, the regulator begins to suspect the individual entrepreneur of seriously understating the tax base when planning advance payments, a tax accounting document may be requested in the middle of the reporting year. Here you can run into fines. Therefore, we recommend that you treat maintaining the Account Book as an essential duty.

Personal income tax reporting

The algorithm of actions of a merchant applying the classical tax regime when preparing personal income tax calculations is as follows:

1. Having received the first profit, the businessman must prepare and submit to the fiscal regulator a declaration calculating the expected profit for the entire remaining reporting period. The calculation is reflected in the form according to KND 1151021, approved by Order of the Federal Tax Service of the Russian Federation No. ММВ-7–3/768@. This reporting is sent within 5 days after the month when the entrepreneur began his business activities and received his first profit. The so-called 4-NDFL calculation is necessary for tax authorities to calculate business advance payments. The main purpose of submitting 4-NDFL is to calculate advance payments of individual entrepreneurs on OSNO
2. After receiving the prospective 4-NDFL calculation, the tax authority will, within one working week, send a notification calculation to the individual entrepreneur with fixed amounts for advance payments for personal income tax. According to this requirement, the merchant pays his obligatory tax payments. As a rule, payments are distributed over 3 periods as follows: 50% / 25% / 25%.
3. The final income tax report for individual entrepreneurs, reflecting the results of the past year - declaration 3-NDFL - must be received by the Federal Tax Service by the end of April.
   Form 3-NDFL is quite new for individual entrepreneurs on OSNO, its latest format was approved at the end of 2016
4. Payment of the full tax amount (or refund of overpaid personal income tax) must be completed by July 15.

You can download all reporting templates on the Federal Tax Service online portal via the link. There are any templates for personal income tax: from a 2-NDFL certificate to a 6-NDFL calculation.

Calculation of 4-NDFL is an elementary form of business reporting; it consists of only one sheet. It reflects the planned indicators of a newly opened private business. An aspiring businessman, at his own discretion, calculates and indicates his total income, which he plans to receive for the reporting period (until the end of the year).

Important points that you should know when calculating and submitting the planned personal income tax calculation:

1. Having calculated his gross profit by the end of the calendar year, the individual entrepreneur must subtract planned business expenses from the resulting amount. If a businessman intends to take into account his expenses according to the cost standard (fixed 20% of income), then he simply needs to subtract 20% from the amount of gross income. And if the individual entrepreneur takes into account all his expenses when calculating (they will need to be confirmed by the primary source), then the entire figure of the individual entrepreneur’s expenses must be included in the calculation. Typically, this is how manufacturing businesses work.
2. A businessman must not submit to the Federal Tax Service his calculations of income and expense transactions, or submit any documentation confirming the individual entrepreneur’s forecast.
3. The declarant is not responsible for the accuracy of calculations in 4-NDFL. Except for 200 ₽, they have no right to fine him, since fiscal controllers do not have the right to charge a larger fine, much less a penalty, for this forecast (Article 126 of the Tax Code).
4. When an individual entrepreneur, maintaining KUDiR, begins to understand that the projected annual income of his business will significantly (over 50%) exceed or, on the contrary, fall short of the specified annual income, the businessman is obliged to submit a 4-NDFL adjustment calculation to the tax office. The Federal Tax Service will recalculate the advance payment for personal income tax.
5. The 4-NDFL calculation is usually submitted once during the entire period of work. In subsequent reporting periods, tax authorities calculate advance payments of individual entrepreneurs based on the data received for the stages passed.
6. Declaration in form KND 1151021 is submitted not only by individual entrepreneurs who have started their activities, but also by those who switch to the general regime from other systems (for example, if they lose the right to use the simplified tax system).

Basic business reporting on the general taxation system is the 3-NDFL declaration. The reporting period is considered to be a calendar year. The last date of the year for declaring personal income tax is April 30. The following key points should be taken into account in this reporting:

• The calculation is based on the IP Accounting Book on OSNO;
• the final amount of the taxable base for personal income tax, which is subject to payment to the budget, is calculated taking into account advance payments already paid;
• when the actual profit according to the 3-NDFL calculation does not reach the amounts specified in the 4-NDFL, the overpaid advance amounts can be reimbursed from the state budget. But the easiest thing for individual entrepreneurs is to include the overpayment figure in the account of upcoming personal income tax payments. This possibility is enshrined in Article 78 of the Tax Code of the Russian Federation.

Photo gallery: how to fill out the new form 3-NDFL

The title page of 3-NDFL is drawn up according to the general rules for filling out tax reporting. The laconic Section 1 summarizes data on the amount of tax to be paid to the budget. Section 2 contains the calculation of the tax base and the amount of personal income tax at a rate of 13%. Sheet B of the declaration indicates the income and professional deductions of individual entrepreneurs, as well as advances paid

Video instructions: how to fill out 3-NDFL on the Federal Tax Service online portal

VAT reporting

The second serious block of an entrepreneur’s reporting on OSNO is the submission of quarterly calculations for indirect tax - VAT. Declaration must be completed by the 25th day of the month at the end of each quarter, that is, in April/July/October and January.

The main point in VAT reporting is that calculations are accepted strictly according to electronic document management (EDF). A declaration prepared on paper will not be accepted by the Federal Tax Service. Thus, if an individual entrepreneur is a VAT payer, by the time he submits his reports he must have an enhanced qualified electronic visa, confirmed by a certificate from one of the accredited centers (EDO operator).

The form of the VAT declaration and the requirements for its execution are regulated by the order of the Federal Tax Service of the Russian Federation No. ММВ-7–3/558@ in 2014. It is also indicated here that this calculation is submitted only in electronic form. You can view the form for KND 1151001 on the portal of the Federal Tax Service of the Russian Federation by following the hyperlink.

What you need to know when filing a VAT return:

1. All indicators are entered in rubles; kopecks must be rounded according to the standard arithmetic rule.
2. The title sheet of the calculation and Section No. 1 are filled out by all taxpayers, including individual entrepreneurs who have a zero tax base, while the indicators from sections 3-6 are transferred here.
   The title page of a VAT return is virtually no different from any other tax calculation.
3. Section No. 8 contains information from the Individual Entrepreneur Purchase Book on OSNO, which is maintained according to the so-called input VAT. This is the tax that the individual entrepreneur paid to his counterparties when purchasing goods and materials.
   The purchase book must be kept in electronic form and record incoming (paid by individual entrepreneur) VAT
4. Block number 9 contains data from the Sales Book. This is already information on the tax billed to the businessman’s customers. The total amount of output VAT is reflected in the declaration.
   The Sales Book is maintained in electronic form, all invoices that are sent to counterparties are entered here
5. Sections numbered 2-12 are drawn up only if the mentioned operations were carried out, for example:
   

Businessmen using OSNO can use their right to receive an exemption from VAT. This can be done when the profit of an individual entrepreneur for the reporting period (quarter or three consecutive months) is less than 2 million rubles. Only when calculating the output VAT cannot be taken into account. In order to obtain such an exemption, a businessman must, before the 20th day of the month when the individual entrepreneur plans to receive it, send a notification to the tax authorities about the opportunity to exercise the right to refuse to pay VAT. The package of documents must include an extract from the Individual Entrepreneur Accounting Book.

Please note that merchants switching, for example, from a simplified system to OSNO, must also confirm their right to VAT exemption with an extract from KUDiR.

This grace period is valid for strictly 12 months; there is no automatic extension of the VAT exemption. When an individual entrepreneur wants to extend this preference for another period, the application must be sent again. Exemption from VAT is agreed in writing and is given only for 1 year

As soon as the individual entrepreneur’s turnover reaches two million, the businessman must again return to the duties of a VAT payer. Please note that all of the above steps do not exempt the merchant from submitting VAT reports.

Nulyovki: what reporting to submit if the individual entrepreneur did not run a business

Not a single businessman who uses OSNO is exempt from submitting fiscal reporting for personal income tax. Even when an individual entrepreneur does not conduct business activities and has no turnover, he still submits calculations, thereby justifying his right not to pay the fiscal fee for the main tax. A merchant can be released from this obligation only if he writes an application to deregister him from the Unified State Register of Enterprises. This is what paragraph 1 of Article 229 of the Tax Code of the Russian Federation says.

Please note in the reporting calendar: unlike all other tax regimes and individual taxes (for example, VAT), tax inspectors will not accept for reporting the so-called single (simplified) declaration, which can be submitted for any of the other fiscal duties. The only tax for which you need to submit a “native” declaration is personal income tax.

Therefore, if a businessman did not conduct work, and no funds passed through his cash accounts (and cash register equipment) for the entire reporting period, a businessman on a business vacation must report on time in Form 3-NDFL. It’s just that in this situation, in all blocks where there should be digital indicators of profit and costs, zero indicators are entered. Accordingly, a zero is placed in the block with the amount of the tax fee.

It is logical in this case that if a businessman has just registered with the business register and has not run his own business, then he does not need to submit 4-NDFL. After all, the individual entrepreneur did not make a profit during the reporting period.

Only entrepreneurs in such situations need to be very careful with their current accounts. If during the reporting tax period transactions are noticed on the account (and tax authorities have the right to control the movement of business funds across all credit institutions), the individual entrepreneur may be subject to penalties and charged with tax evasion with all the ensuing consequences.

But for value added tax, provided that the entrepreneur is officially exempt from reporting on it, a single (simplified) tax return (UNT) can be used. But the classic form can also be used.
A single (simplified) tax return contains only one page

How to report when closing an individual entrepreneur

When completing his business, a businessman working on the classical taxation system should promptly act according to the following algorithm, since the deadlines for submitting reports in this situation are extremely tight:

• A businessman has only 5 days from the moment of closure of the individual entrepreneur (and extract from the Unified State Register of Individual Entrepreneurs) to submit a 3-NDFL tax calculation with indicators for current activities (for the entire reporting period);
• After submitting the report, you must pay the income tax fee within 15 days;
• For VAT, the payer reports according to the standard scheme.

Table: types, forms and deadlines for tax reporting of individual entrepreneurs on OSNO without employees

Video lesson: reporting and obligations of individual entrepreneurs without employees

Composition of individual entrepreneur's reporting on OSNO with employees

The responsibilities of a business that employs employees expand significantly. In addition to the above tax returns the following are added:

• monthly and annual reporting to the Pension Fund - SZV-M and SZV-Stazh;
• quarterly and annual reporting on personal income tax for employees;
• a single calculation for employee insurance (in contrast to individual entrepreneurs’ reporting for themselves, this reporting is retained by micro-businesses), which is submitted to 2 departments - one report to the Social Insurance Fund and the second to the tax authorities;
• general annual report on the average number of employees employed by individual entrepreneurs during the tax year.

Forms and deadlines for submitting reports for individual entrepreneurs and staff (table)

Declaration methods

A businessman registered in the Unified State Register of Entrepreneurship as a taxpayer under the main regime submits his reports to the Federal Tax Service strictly at the place of residence of the individual entrepreneur (at the address where he was registered temporarily or permanently at the time of registration).

Fiscal reporting can be presented in three main ways:

1. You can complete the declaration in person by visiting “your” tax office. In this case, the declaration is printed out in at least two copies (not stapled or stapled). The first copy is registered in the online resource of the tax authority and remains with the inspector. On the second, a mark of acceptance (or refusal to accept), the date of fixation of the document is placed, and the payment is returned to the entrepreneur. This method also includes submitting declarations through a legal representative of an individual entrepreneur. This can be any capable person: an acquaintance, relative or hired assistant of a businessman. The main thing is that the individual has a notarized power of attorney to perform certain actions (namely, to submit tax reports). It is worth considering that if you can simply agree with a relative “for thank you,” then a fee is required for performing notarial actions (for issuing a standard power of attorney - 200 ₽). If an individual entrepreneur is going to submit reports in this way, in 2018 you can simplify your task by making an appointment for a certain time using the tax electronic service “Online appointment”. The regulator allows individual entrepreneurs to register with the Federal Tax Service 2 weeks before the required date, but the deadline for registration is until 24 o'clock at night on the eve of the visit to the tax authorities. It is only worth considering that if you are more than 10 minutes late, the declarant loses the priority right to submit your payment, that is, you will have to stand in the general queue. Only the person whose passport details are indicated in the registration form can submit the declaration - if a representative of the individual entrepreneur is coming with the calculation, he must fill out the form. When submitting papers in this way, you need to take into account 2 important points:
   • in 2018, in almost all tax inspectorates, in addition to the printed form, employees of the Federal Tax Service are asked to submit a declaration on a USB drive in order to immediately download it electronically to the server;
   • Offline you can submit reports on all declarations, except for VAT tax calculations; this form is accepted by tax authorities only through electronic document management.
   
   On the first page of the form, the declarant enters his passport data, TIN and contacts, including the email where the message will be sent, on the second - selects the Federal Tax Service and the date
2. You can send a tax calculation by mail. To do this, you need to fill out a standard inventory at the post office and pay for a registered letter with notification. In this option, only one copy of the declaration is placed in the envelope. The day of registration will be considered the date of sending the letter, this is determined by the postage stamp. It is on this day that a mark of receipt is placed in the information resource of the Federal Tax Service of the Russian Federation. The sender receives notification of the tax authorities’ acceptance of the report (or refusal) in a similar way - by registered mail to the address specified when sending. It is logical that it will not be possible to submit a VAT return in this way - only personal income tax.
   In the inventory of the postal item you just need to list the names of the attached sheets of the 3-NDFL declaration
3. Online declaration is the fastest and most reliable way to submit reports to the tax office. Declarations are submitted through a specialized tax service. The main requirement of the fiscal authority in this case is that the merchant have an enhanced qualified electronic signature (UKES) and register the taxpayer’s Personal Account on the Federal Tax Service website. Registration of the date of submission of individual entrepreneur’s reports takes place in real time. Feedback is sent to the email specified in the general data of the entrepreneur’s online account. The declarant can independently choose the software with which he will report to the Federal Tax Service:
   1. If a businessman on OSNO is exempt from VAT reporting, it is enough to install the “Declaration” software on the PC. This resource is intended for generating personal income tax calculations (forms 4 and 3) for both individuals and private entrepreneurs. You can go to the start page of the service using the hyperlink. Today, the latest version for personal income tax declaration dated May 16, 2018 is already available for use. Accordingly, the current reporting form has already been posted, approved by the Order of the Federal Tax Service of the Russian Federation dated October 25, 2017 under the number ММВ-7–11/822@. The service automatically checks the control digits of the declaration and will not allow you to make a mistake.
      In the “Declaration” service, a declaration campaign based on the results of 2017 is now open; you can submit 3-NDFL and 4-NDFL declarations
   2. A more complete service for online reporting of individual entrepreneurs is an already proven resource of the fiscal controller “

UTII, USN, OSNO, PSN, Unified Agricultural Tax: for some this is a meaningless set of letters, but for an entrepreneur it is a direct indication of what his tax burden will ultimately be. To learn how you can compare taxation systems in order to legally reduce payments to the budget when doing business, read the article "
And for those who still have questions or those who want to get advice from a professional, we can offer free tax advice from 1C specialists:

If you want to know what it is general taxation system, there is no point in leafing through the Tax Code, you will not find such a definition there. In contrast to special tax regimes, each of which is assigned a chapter with a corresponding name and one tax ( single, imputed , agricultural tax or patent ), by OSNO we mean the totality of taxes. A detailed comparison of tax regimes is presented.

For most beginning entrepreneurs, especially individual entrepreneurs, we recommend the simplified tax system (simplified taxation system).It combines two different tax options,differing in tax base, tax rate and tax calculation procedure:

You can switch to the simplified tax system immediately when registering a business; in our service you can prepare a notification about the transition to the simplified tax system absolutely free of charge (relevant for 2019):

Features of OSNO

The general taxation system is also called the basic taxation system, and the abbreviation of this name may also look like OSN, And How BASIC. We prefer the latter option.

Organizations on OSNO pay the following taxes:

• corporate income tax at a rate of 20%, with the exception of a few preferential categories of taxpayers;
• VAT at the rate of 0%, 10%, 20%;
• corporate property tax at a rate of up to 2.2%.

Individual entrepreneurs on OSNO pay:

• personal income tax at a rate of 13% (if the entrepreneur was a resident of the Russian Federation in the reporting year);
• VAT at the rate of 0%, 10%, 20%;
• property tax for individuals at a rate of up to 2%.

You can be on OSNO for the following reasons:

• The taxpayer initially does not meet the requirements and restrictions provided for the preferential tax regime, or subsequently ceased to satisfy them;
• A businessman must be a VAT payer;
• The taxpayer falls into the category of income tax benefits (for example, a medical or educational organization);
• Simply out of ignorance that there are other taxation systems: simplified tax system, UTII, unified agricultural tax and PSN (only for individual entrepreneurs);
• Some other good reasons, because if you decide to engage in activities for profit, it is difficult to assume that you deliberately chose the regime with the highest tax burden.

How to switch to OSNO

There is no need to report the transition to OSNO, because this regime operates in the Russian Federation as the main one without restrictions on types of activities, and it is applied by default. If you have not declared in the prescribed manner about the transition to a special tax regime, you will work on the general taxation system.

In addition, you will find yourself on OSNO if you no longer meet the requirements of special preferential tax regimes. For example, if an entrepreneur working on a patent does not pay its cost within the established time frame, then all income received from patent activities and accounted for in a special Book will be taxed based on the requirements of OSNO.

The general taxation system is not subject to any restrictions on types of activities, income received, number of employees, value of property, etc. Almost all large enterprises work on OSNO, and as VAT payers, they also prefer to work with those who pay this tax.

The general taxation system cannot be combined with the simplified tax system and unified agricultural tax. Organizations can combine OSNO with UTII, and individual entrepreneurs have the right to work simultaneously in three modes: OSNO, PSN and UTII (provided that the types of activities for each mode are different).

Brief description of taxes paid on OSNO

Undoubtedly, keeping records and submitting reports using a common system is very problematic. In one article it is impossible to give a complete picture of this tax system or provide examples of tax calculation, as we did in articles devoted to special tax regimes. Each of the taxes mentioned above deserves separate consideration, especially VAT, but here we will only give a general understanding of the tax rates, reporting, payment and tax benefits for each tax.

Corporate income tax

The object of taxation here is profit, that is, the difference between the income received by the organization on OSNO and the expenses incurred. Income taken into account for income tax includes income from sales and non-operating income. A lot of disputes between businessmen and tax authorities are caused by confirmation of expenses that reduce the tax base. The more expenses can be confirmed, the less tax will be payable, so it is natural that the tax authorities assess the validity of expenses very meticulously. The Tax Code imposes two requirements on expenses declared by the taxpayer: economic justification and documentary evidence.

Economically justified expenses mean those expenses that were incurred to make a profit. Can expenses be considered justified if no profit was ultimately received? This issue has repeatedly become the subject of legal dispute, and at the highest levels. Quite often, the courts take the side of the taxpayer, defending the principle of freedom of entrepreneurial activity and giving the right to assess the effectiveness of the business to the taxpayer himself. And yet, one must be prepared for the fact that any expenses that the organization assessed as justified at OSNO may be challenged by the tax inspectorate.

The situation is also difficult with the issue of documentary evidence of expenses when calculating income tax. Documents called supporting documents include the so-called primary documents (cash order, act, invoice, certificate, etc.), as well as invoices and contracts. Any inaccuracies or errors in filling out (drawing up) such documents may result in the tax office deeming the expenses undocumented.

The income tax rate is generally 20%. A preferential zero rate is provided for organizations in the field of education and medicine. In addition, the tax rate varies from 0% to 30% when taxing dividends received by an organization from participation in other organizations. All options for the tax rate for income tax are given in Art. 284 Tax Code of the Russian Federation.

Personal income tax

This tax is paid by individual entrepreneurs working for OSNO. Personal income tax can also be called a difficult tax to understand, because it is paid not only on income received from business activities, but also on the income of ordinary individuals. Tax rates for personal income tax vary from 9% to 35%, and each tax rate has its own procedure for determining the tax base.

If we talk about the tax on income from business activities of an individual, then in essence it is similar to the corporate income tax, but its rate is lower: not 20%, but only 13%. Individual entrepreneurs on OSNO have the right to professional deductions, that is, to reduce the amount of income received from business activities by justified and confirmed expenses. If there are no supporting documents, then the amount of income can only be reduced by 20%.

Speaking about this tax, it is also worth mentioning the concept of a tax resident of the Russian Federation, because The personal income tax rate depends on this status. In order for an individual to be recognized as a tax resident in the reporting year, he must actually stay in Russia for at least 183 calendar days over the next 12 consecutive months. The income of non-residents is taxed at a rate of 30%.

Property tax

There is a distinction between property tax for organizations and property tax for individuals, which includes individual entrepreneurs. The difference between these two taxes is small.

The object of taxation for organizations is movable and immovable property, which is accounted for on the balance sheet as fixed assets. At the same time, fixed assets included in the first or second depreciation group in accordance with the Classification of fixed assets are not subject to tax from January 1, 2013. The tax base is the average annual value of the property, and the maximum tax rate is 2.2%.

The object of taxation for personal property tax is only real estate. If an individual entrepreneur on OSNO uses real estate belonging to him in his business activities, then he will pay property tax on a general basis, like an ordinary individual. Individual entrepreneurs under special tax regimes (,) have the right to receive an exemption from paying this tax; in relation to the property that they use for business purposes, there is no such benefit for the general system. The tax rate does not exceed 2% of the inventory value of real estate

Value added tax for individual entrepreneurs and organizations on OSNO

And finally, the most difficult tax to understand, report, pay and return is. This tax is indirect, and as a result, its burden is borne by the end consumers of goods and services. VAT is charged on:

• sales of goods, works or services on the territory of the Russian Federation;
• free transfer of goods, works or services on the territory of the Russian Federation;
• transfer of property rights on the territory of the Russian Federation;
• performing construction and installation work for own consumption;
• transfer of goods, works or services for one’s own needs;
• import of goods.

The tax base for VAT is the cost of goods, works and services sold. The total tax amount can be reduced by the amount of tax deductions, that is, by the VAT presented by suppliers or paid at customs upon import. Tax rates for VAT can be 0%, 10%, 20%, in addition, there are also calculated rates in the form of 10/110 or 20/120.

According to Art. 145 of the Tax Code of the Russian Federation, organizations and individual entrepreneurs can be exempted from VAT payer obligations if in the three previous months the amount of revenue from the sale of goods (work, services) did not exceed two million rubles in total.

Reporting and tax payments of organizations on OSNO

For organizations on the general taxation system it looks like this:

1. Corporate income tax is paid only by legal entities on OSNO. The procedure for submitting declarations and paying income tax is quite complex and depends on the chosen method of calculating advance payments. For organizations with income of less than 15 million rubles per quarter, the following reporting periods are established: first quarter, half a year and nine months. In this case, profit declarations must be submitted no later than April 28, July, October, respectively, and at the end of the year - no later than March 28. If an organization chooses to accrue advance payments based on actual profits, then declarations are submitted every month, no later than the 28th day of the month following the reporting month. In both cases, advance tax payments themselves must be made monthly, also before the 28th, but the procedure for accounting for them will be different. When reporting quarterly, advance payments are calculated based on data for the previous quarter, and then, if necessary, recalculated. In the second case, advance payments are made based on the actual profit received in the reporting month.
2. Organizational property tax on OSNO. The reporting periods for this tax are the first quarter, six months and nine months of the calendar year. Declarations must be submitted no later than the 30th day of the month following the reporting quarter, that is, inclusively before April 30, July, October and no later than January 30 at the end of the year. At the same time, local laws have the right not to establish reporting periods, that is, the declaration in these cases is submitted once a year - no later than January 30. As for payment of property tax, if quarterly reporting periods are established in the region, then the obligation to make advance payments for property tax arises every quarter. The deadline for making advance payments is set by the regions, for example, in Moscow it is no later than 30 days after the end of the reporting period, and in the Krasnodar Territory only 5 days are given for this. If reporting periods are not established by local laws, then the tax is paid once a year.

Reporting and tax payments of individual entrepreneurs on OSNO

An individual entrepreneur working for OSNO must report and pay taxes in the following order:

1. The VAT return is submitted every quarter, no later than the 25th day of the month following the reporting quarter, i.e. until April 25, July 25, October 25 and January 25 inclusive. The procedure for paying VAT is different from other taxes. The tax amount calculated for the reporting quarter must be divided into three equal parts, each of which must be paid no later than the 25th day of each of the three months of the next quarter. For example, at the end of the second quarter, the amount of VAT payable amounted to 45 thousand rubles. We divide the tax amount into three equal parts of 15 thousand rubles each, and pay it within the following deadlines: no later than July 25, August, September, respectively.
2. Personal income tax. The declaration at the end of the year is submitted by the entrepreneur in form 3-NDFL no later than April 30 for the previous year. In addition, it is necessary to submit a declaration of expected income in Form 4-NDFL for those individual entrepreneurs whose income received during the year differs from the income of the previous year by more than 50%. Advance payments for personal income tax are transferred within the following terms: the first advance payment no later than July 15, the second - no later than October 15, the third - no later than January 15. At the end of the year, personal income tax, taking into account advance payments, must be paid before July 15 inclusive.
3. Personal property tax is charged on the inventory value of real estate owned by an individual. Property tax declarations for individuals are not provided, and tax notices are sent to property owners by the Federal Tax Service. The deadline for paying such tax is no later than November 1 of the year following the reporting year.

We draw the attention of all LLCs to OSNO - organizations can pay taxes only by non-cash transfer. This requirement is put forward by Art. 45 of the Tax Code of the Russian Federation, according to which the organization’s obligation to pay tax is considered fulfilled only after presentation of a payment order to the bank. The Ministry of Finance prohibits the LLC from paying taxes in cash. We recommend you on favorable terms.

To avoid annoying financial losses, you first need to properly organize your accounting. Submitting correct reports to OSNO is not the easiest task, therefore, so that you can try outsourcing accounting without any financial risks and decide whether it suits you, we, together with the 1C company, are ready to provide our users with a month of free accounting services:

We hope that we were able to bring some clarity to the concept of OSNO and show how complex taxation can be on a general system. If the scale and type of activity of your new business meets the requirements of special tax regimes ( USN, UTII, PSN and Unified Agricultural Tax ), we advise you to start working with them.

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, tax returns are submitted for each of them, and both payments payable 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.

When carrying out entrepreneurial activities, businessmen strive to increase production efficiency by minimizing tax deductions and simplifying accounting documentation. But there are also preferential tax schemes. They require compliance with certain business conditions. This makes it impossible to apply tax benefits in some production situations. Such situations lead to the need to carry out activities according to the general taxation system, the regime of which has no restrictions on the methods of doing business, forming certain parameters and criteria for its functioning.

General taxation system

Due to the need to make tax payments to the state treasury in the maximum amount provided for by the Tax Code, entrepreneurs are not particularly willing to work in the OSNO mode.

What is OSNO

Often, managers of business entities want to know about OSNO: what it is in simple words, what are the basic rules for conducting activities in this mode, who is it suitable for, and whether they still need to pay any contributions to the state treasury when working under this scheme.

The interpretation of OSNO defines the concept of a general taxation system. BASIC- this is a special tax calculation scheme for business entities. They are charged with the obligation to promptly make transfers to the current account of the Tax Service of funds accrued under tax items, taking into account their full list provided for in the Tax Code.

What are the tax systems?

Application Feature

Carrying out business activities in the OSNO mode implies the need to pay all legally required types of taxes, as well as maintaining special records of payment documentation.

Organization on a common taxation system

The law prohibits combining this regime with the unified agricultural tax or “simplified tax”. However, regulations regulate the possibility of introducing an additional tax regime in the form of a tax on imputed income or a patent (for individual entrepreneurs) and UTII (for legal entities).

Advantages and disadvantages

Advantages and disadvantages of using OSNO

The advantages of doing business on the general taxation system are:

• the possibility of making a profit without restrictions;
• no need to pay tax in case of negative income;
• the ability to involve an unlimited number of employees in achieving goals related to the results of business activities.

The negative aspects of working using the general mode include:

• the need for accounting;
• storage of documentation for 4 years.

Where is it used?

OSNO can be applied by all entities carrying out business activities in the status of a legal entity and individual entrepreneur, in situations where the business manager has not decided on the tax regime or, in accordance with the norms of the Tax Code, in cases where the entrepreneur cannot use other tax payment schemes due to non-compliance with the standard values ​​of the parameters of the organization’s activities. It is worth noting that the calculation and procedure for making payments for legal entities and individual entrepreneurs are somewhat different.

Read also: Payment of the simplified tax system for the year: tax payment deadlines

In what situations is the use of OSNO justified?

The OSNO tax system is beneficial in situations where:

1. Most of the business entity's counterparties operate under an identical tax scheme. This is due to the possibility of reducing the value added tax by its value included in the cost of goods or services of suppliers or performers.
2. Partners cooperating with a company operating on OSNO have the opportunity to deduct input VAT paid by the business entity. This causes an increase in the criterion of competitiveness in the market, since cooperation with the company is considered beneficial due to a reduction in the cost of products.
3. Goods are regularly imported, necessitating their import into the customs territory of the Russian Federation, where VAT must be paid, which, if the enterprise is on the general taxation system, can be returned back as a deduction.

How to pay taxes

The manager, having decided to work on the general taxation system, must make regular payments to the treasury in the amount of twenty percent of the amount corresponding to the difference between the company’s income and expenses. The list of expenses is not subject to requirements expressed by regulatory restrictions in the amount or in the list of activities. However, each figure by which the tax liability has decreased must be justified and documented.

Additional deductions

Business entities with the status of a legal entity must additionally make payments:

• value added tax at a rate of 0 to 18 percent;
• property tax, the amount of which cannot be higher than 2.2 percent;
• compulsory insurance;
• other types of taxes, if the business entity has taxation objects appropriate for the calculation of payments.

The list of legally required additional taxes for individual entrepreneurs has been reduced to three sections:

• Personal income tax levied on income from business activities in the amount of 13 percent of its value;
• VAT at a rate of 0 to 18 percent;
• insurance premiums, the amount of which depends on the number of employees.

How to switch to the general mode scheme

The general taxation system can be applied to all business entities whose managers, within a month after the registration procedure, have not made a decision to formalize the functioning of the company under the scheme of preferential taxation of profits. If the head of an organization or individual entrepreneur works using a different tax regime and wants to change it to the general scheme, then he has the right to switch to OSNO only from the beginning of the year, provided that by mid-January a notice of the corresponding expression of will has been drawn up and sent to the Tax Service .

Notification of transition to OSNO

In some situations, due to the nuances of the functioning of a business entity, which results in the loss of rights that determine the possibility of using a preferential regime, the legislative level provides for a transfer to OSNO at the initiative of representatives of the Tax Service.