/ Types of taxation systems in the Russian Federation

Types of taxation systems in the Russian Federation

Every entrepreneur planning to openhis business, should be well versed in all taxation regimes. This is due to the fact that immediately from the beginning of work, he must choose a specific option for work. Every entrepreneur and even the owner of a company can choose different taxation systems. The types are distinguished by taxes payable, the need to compile complex and numerous accounts, tax and reporting periods, and numerous other features. Before registering an IP or a firm, it is necessary to understand well all modes and to decide on a specific option.

What are the existing systems?

Initially, it is necessary to find out what kinds of tax regimes are available that can be used by all IPs, but some regimes can not be used by legal entities.

All available taxation systems should be studied. Species have their own nuances:

  • FREELY.Automatically assigned to each new entrepreneur or company. It differs in the complexity of calculating numerous taxes. It is required to keep accounting, as well as to submit numerous reports to the Federal Tax Service. It is usually chosen by IP and firms that are required to work with VAT.
  • USN.This simplified system is divided into two types. It is considered to be profitable for beginners. It is necessary to pay only one tax on it, and only once a year the declaration is issued. Quarterly it is necessary to make advance payments for the tax.
  • UTII. Imputed income is calculated on the basis of certain physical indicators. It does not change over time, so its size is not affected by the size of the company's profits.
  • ECCN. Applicable only to entrepreneurs working in the field of agriculture. It is considered simple to calculate and replaces a multitude of other taxes.
  • PSN. The patent is granted for different periods of time. It is paid depending on the expected profitability of the activity. It is considered beneficial for specialists in various fields of work.

All types of taxation system havenumerous differences. They have both pluses and minuses, so the chosen scope of activity, expected profitability, risks of losses and the opportunity to hire a professional accountant, which would be engaged in the compilation of different reports, are taken into account.

tax system in the form of a single tax

General taxation system

It is abbreviated as OCEAN. When choosing this system, the following parameters are taken into account:

  • optimal use of this regime by companies and IPs, which require VAT;
  • automatically all new enterprises and IPs workon this system, therefore, if no notification is given within 30 days after registration for the transition to another regime, then by the end of the year it will be necessary to report on the FISS;
  • at the start of work the system is considered not very profitable;
  • it is required to conduct full-fledged accounting for companies, and the IP must be formed by KUDiR;
  • on this regime, several taxes are paid, towhich includes income tax (20% on profits paid by companies and 13% on personal income tax), property tax, if there is real estate on the balance sheet, VAT (18% of goods or services sold);
  • it is advisable to use this regime, if suppliers also apply OCHA, so you can return VAT;
  • it is required from the very beginning of work to register for work of an experienced and qualified accountant, since in this mode it is necessary to form numerous and complex accounts.

If the entrepreneur at the initial stage of workthere are no funds for registration in the accountant's staff, you will have to deal with the formation of reports and calculation of taxes. To do this, you need to have the relevant knowledge and experience.

taxation systems

Simplified system

This option is chosen by many ownerssmall or medium business. The convenience of this option is that you do not need to calculate and pay a lot of taxes, so it's enough to only calculate one fee. There are two types of simplified taxation system, which include:

  1. Income. In this case, the company determines all cash receipts for a specific period represented by the quarter and year. With a properly defined tax base, 6% is calculated.
  2. Incomes minus expenses. In this case, it is required to determine the net profit. For this, it is necessary to deduct expenses from all receipts of means. In this case, only the costs incurred by the company or IP in the process of carrying out entrepreneurial activities are taken into account. It is important that they are proved by official documents, otherwise they can not be used to calculate the base. From a certain indicator, 15% is charged. This option is considered optimal if the companies set a low mark-up.

The taxation system in the form of a single taxis considered beneficial, since it simplifies the procedure for generating reports. It is necessary not only to pay one fee, but to hand over only one declaration per year.

imputed taxation system

Other features of USN

In addition, it is possible to reduce the tax base foraccount of insurance premiums. If the PI does not have formal workers, the base for all 100% of the contributions paid decreases. If there are employees, then the base is reduced only by 50%.

Any entrepreneur will be able to deal withrules for reporting on USN. Payments are made quarterly in the form of advances, after which a final settlement is made at the end of the year. The amount of tax depends entirely on the results of the work.

When choosing this type of taxation system forThe PI takes into account that there can not be a zero declaration, since in the presence of a loss, a minimum payment is still paid. If you use a system that requires you to take into account costs, you need to know how to properly attribute costs to the activities of the enterprise. All of them must be confirmed by different payment documents, checks, traveler's cards, waybills or other official papers.

types of simplified taxation system

Rules for the transition to the USN

If this tax system is chosen, then you can go to it in two different ways:

  • immediately upon registration is given(at the same time as the application for the opening of the IP or the company) a document stating that it is required to work on the simplified tax system, but also specifies the chosen line of work that should be suitable for this regime, and only 30 days after the official registration are given for filing such notice;
  • transition from another system is allowed only at the beginning of the year, but it is important to file a notice before December 31.

So think about the transition should be in advance.

What are the restrictions for the transition to the USN?

When using this mode, some limitations are taken into account:

  • The annual income should not exceed 150 million rubles;
  • The participation of other firms in the company should not exceed 25%;
  • the value of assets can not be more than 150 million rubles;
  • companies or PIs are not allowed to employ more than 100 specialists.

This system of taxation species are considered understandable for the application and calculation of the tax, so it is often chosen this mode.

types of taxation systems for un

Single tax on imputed tax

In short, it is called UTII. It is used only in certain limited areas of activity. In some regions, its use is completely prohibited, for example, in the capital, an entrepreneur can not choose this regime.

It is important to know for which areas of work the imputed taxation system can be used. Activities include:

  • catering establishments;
  • provision of veterinary services;
  • rendering of household services;
  • transportation of cargo or passengers;
  • Rent of real estate, which can be commercial or non-commercial.

To switch to this mode, you must submit a notification within 5 days after the commencement of work. It is important to check some parameters:

  • in the region it is allowed to use the system
  • the share of other organizations in the firm does not exceed 25%;
  • officially no more than 100 hired professionals are officially employed.

A tax is paid and a return is madequarter. The process of filling out the documentation is considered simple, so every entrepreneur will cope with it independently. It is not required for this to use the help of a professional accountant. You can even not use cash machines even in cash. The tax base for insurance premiums is decreasing.

patent system of taxation

Patent system

It is considered quite specific simplifiedmode. Often used IP, tutors and people renting real estate, the patent system of taxation in 2018. The types of activities for which this regime is available are listed in art. 346.43 NC.

In terms of its parameters, this mode is similar to UTII. The pluses are the parameters:

  • It is not required to submit any reports;
  • you can buy a patent for a period of 1 month to 1 year;
  • during the validity of the document it is not required to visit the FTS for any purpose at all;
  • the cost of a patent is determined on the basis of the basic profitability, and in fact the profit can be high with low payments for the tax regime;
  • Only the income book is necessary.

The downside is that you can not reducethe value of the document for insurance premiums. It is important to understand when the patent system of taxation can be applied. Activities can be adjusted by local authorities.

The regime can be used if the number of employed people does not exceed 15, and the income per year is less than 60 million rubles.

patent tax system in 2018 types


This agricultural tax is applied only by IP, engaged in the field of agriculture. For this, they can grow, process and sell products.

The calculation assumes a decrease in income for the costs incurred in the course of work. After that, 6% is collected from the received database. Such a tax is considered affordable and acceptable, but limited in use.


Thus, types of taxes in systemsTaxation is represented in a wide variety. Therefore, all novice entrepreneurs should understand well all available modes in order to choose the best option for their work.

During the selection, taxes that areit is necessary to pay within the framework of the system, formed declarations and other features of the regime. This takes into account the limitations with respect to the application of a particular system.