General system for sp. General taxation system - what is it and for whom is it relevant? How taxation works

How should individual entrepreneurs report on the general taxation system? What reporting do IPs submit to OSNO, depending on whether they have employees? Are individual entrepreneurs on OSNO obliged to submit a VAT return in in electronic format? We publish answers to the most common questions from entrepreneurs.

OSNO features

On the general system of taxation, individual entrepreneurs will have to pay more taxes. The main difference in taxes is the payment of VAT. Often, businessmen on the simplified tax system keep accounting on their own. OSNO will require special knowledge and skills, which means that a competent accountant will be needed.

Advantages of IP on OSNO

By switching to OSNO, an individual entrepreneur receives a number of advantages.

First, there are no restrictions and limits for work. With OSNO, indicators of revenue and headcount are not important.

Secondly, an individual entrepreneur on OSNO has the opportunity to supply goods with VAT. This is important for large companies that prefer to buy goods (services) with VAT in order to receive their legal deduction.

IP reporting on OSNO with employees

In the FTS:

• VAT declaration (once a quarter);
• Declaration 4-NDFL (at the beginning of activity or within a month from the moment of 50% increase or decrease in income);
• Information about the average headcount (once a year);
• Calculation of 6-NDFL (once a quarter);
• Certificates 2-NDFL (once a year);

In FSS:

• Form 4-FSS (for the first quarter, half a year, 9 months and a year).

In the FIU:

• SZV-M (monthly);
• SZV-STAGE (annually and upon retirement of the employee).

IP reporting on OSNO without employees

In the FTS:

• VAT declaration (once a quarter);
• Declaration 3-NDFL (once a year);
• Declaration 4-NDFL (at the beginning of activity or within a month from the moment of a 50% increase or decrease in income).

All VAT payers submit tax return only in electronic form(Clause 5, Article 174 of the Tax Code of the Russian Federation). According to Federal Law N 134 of 06/28/2013, the declaration should be submitted through the operator of electronic document management.

General system taxation (OSNO) is tax regime, which requires organizations and individual entrepreneurs to pay all taxes provided for by the legislation of the Russian Federation, and to keep accounting records in full. OSNO is not allowed to be combined with simplified taxation regimes or ESHN (single agricultural tax). However, an individual entrepreneur has 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 leading 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 individual entrepreneur within 30 calendar days since the date of registration, they have not submitted an application to the tax authorities for the use of a special taxation regime, they are automatically subject to the OSNO.

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, wants 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 the event of a voluntary refusal from the special regime is submitted to the Federal Tax Service Inspectorate 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 an individual entrepreneur or at legal address for organizations) in person, or send it by mail.

Refusal to apply this special regime is exclusively of a notification 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 notification 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 for 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 application of UTII and removal from tax accounting by submitting the above application forms within a 5-day period from the last day of the month when the violation was discovered.

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 preferential categories 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 deductions in 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 RF. 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 property: 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.

Pros and cons

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

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 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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Perhaps the most complex tax regime, which implies the payment of the largest number of taxes and the maintenance of accounting and tax records, is the general taxation system (OSNO). Organizations and individual entrepreneurs can conduct their activities on a general basis. In this article, we will talk about the features of OSNO, and what taxes are paid by those who choose this system.

BASIC - what is it?

In simple words, one can characterize the OSNO as the tax regime in which organizations and individual entrepreneurs operate that have not chosen any special regime (USN, UTII, ESHN, patent), or have lost the right to it. Applying OSNO, organizations pay income tax from their income, and individual entrepreneurs - personal income tax.

How to become an OSNO taxpayer

You can apply the general tax regime for a number of reasons, for example:

• the taxpayer cannot apply the “simplification”, UTII or other special tax regime, because it does not meet the requirements necessary for this;
• the tax special regime was applied, but the taxpayer exceeded the allowable limits or violated the requirements (for example, in terms of the number of employees or income level), and as a result automatically switched to OSNO;
• the general taxation regime is beneficial for the organization, because it conducts activities for which income tax benefits are provided (for example, it is a member of the Skolkovo center);
• it is beneficial for a company or individual entrepreneur to be a VAT payer, since most of the counterparties work for OSNO and are interested in the input tax.

General tax system can be applied to all types of activities without restrictions on the number of employees, income, etc.

If the newly created taxpayer did not declare in in due course about his transition to a special mode, then the OSNO will be applied to his activities by default - there is no need to specially notify the Federal Tax Service. You can voluntarily switch to OSNO from the special regime from the new year by notifying the tax office before January 15.

In the same time, general form taxation can be combined with some other tax regimes:

• a legal entity on OSNO has the right to combine it with UTII for certain types of activities,
• Individual entrepreneurs can combine OSNO with UTII and a patent for different types entrepreneurship.

A prerequisite for combining is to maintain separate accounting of income and expenses for each type of its activity. It is impossible to combine OSNO with "simplification" and unified agricultural tax(ESHN).

What taxes are paid under OSNO

The Tax Code does not consider the general system of taxation on its own, like other special regimes. The tax burden on OSNO is the highest, because it includes not only income tax or personal income tax. This system implies a whole set of taxes, each of which is assigned a separate chapter in the Tax Code of the Russian Federation.

Organizations and individual entrepreneurs applying OSNO will have to pay the following taxes:

• income tax - for organizations (Chapter 25 of the Tax Code of the Russian Federation),
• Personal income tax - for individual entrepreneurs (Chapter 23 of the Tax Code of the Russian Federation),
• VAT (Chapter 21 of the Tax Code of the Russian Federation),
• corporate property tax (Chapter 30 of the Tax Code of the Russian Federation),
• property tax of individuals - for individual entrepreneurs (Chapter 32 of the Tax Code of the Russian Federation).

Applying special regimes, taxpayers, as a rule, are exempted from paying remitted taxes, but for OSNO the Tax Code of the Russian Federation establishes their mandatory payment if there is an object of taxation. All other federal and local taxes (transport, land, water, excises, fees, etc.) are also paid, if necessary.

In addition, as with any tax regime, organizations and individual entrepreneurs are required to transfer personal income tax and insurance premiums from all income paid to their employees, and individual entrepreneurs also have fixed insurance premiums “for themselves”.

Reporting under the general taxation system

The general system involves a fairly large amount of tax reporting, as well as accounting reporting.

Accounting reporting on OSNO

The taxation system allows that small businesses can keep simplified accounting and submit simplified accounting, which includes only two forms: balance sheet and income statement. Enterprises that are not small are required to maintain full accounting and submit full set reporting forms:

• balance sheet and income statement,
• statement of changes in equity,
• cash flow statement,
• explanations for the balance sheet and reports.

An individual entrepreneur on the general taxation system of the Tax Code of the Russian Federation allows you not to keep accounts, but only if the entrepreneur reflects all income and expenses in KUDIR (clause 2, article 54 of the Tax Code of the Russian Federation). Maintaining KUDIR is necessary to determine the base for personal income tax.

Tax returns under OSNO

Organizations quarterly and at the end of the reporting year submit to the IFTS income tax declaration. The deadline for filing is the 28th day of the month following the reporting period, and the annual declaration is submitted before March 28th. When paying advance payments, reporting is submitted before the 28th day of each month.

An individual entrepreneur, having received the first income under the general taxation regime, is obliged to submit declaration 4-NDFL on the estimated income, and for the past taxable period submits a 3-personal income tax return. It is submitted annually by April 30th.

OSNO is the busiest tax regime for a company. The organization must pay three mandatory taxes and submit reports on time. The set of documents is essential, reports must be submitted to the tax, funds and Rosstat. In the article we will talk about the main rules for submitting reports, deadlines and nuances.

OSNO features

The legislation of the Russian Federation offers many special regimes that simplify the existence of an organization, but restrictions are imposed on their use. For example, in terms of revenue, asset value, number of employees. The only way out for large enterprises is a general system of taxation.

You do not need to select OSNO during registration, new organization the general mode is automatically assigned. The tax authority must be informed in time about your desire to switch to a special regime, otherwise OSNO will become your taxation system for the whole year.
The main taxation system includes three main taxes: value added, property and profit of the organization. In addition, insurance premiums must be paid for their employees, and if there is land, transport or real estate, separate taxes must be paid for them. Therefore, applying OSNO means having the highest tax burden. OSNO LLCs must keep tax records and accounting, providing reporting for the payment of taxes and fees.

Accounting reports of LLC on OSNO

Accounting reports cover all expenses and incomes of the organization and regulate internal processes. The legislation has strict requirements for accounting documents. If the tax inspectorate has questions about the activities of an LLC, they first of all study accounting.

To financial statements includes balance sheet, statement of financial results and applications. Documents are formed throughout the year from January 1 to December 31. 2018 returns must be submitted by March 31, 2019.

Submit reports to tax authority at the place of registration and at the branch of Rosstat. The submission form is paper or electronic. If the LLC employs 100 people or more, then reports are generated only electronically.

Tax reporting LLC for OSNO in 2019

Tax reporting highlights and confirms the income received by the LLC. Preparing tax returns is the hardest part. There are a lot of documents and they all need to be submitted within a certain time frame. Tax reporting includes declarations, certificates and tax calculations.

income tax only organizations rely on the common system. For this tax, submit declarations based on the results of a quarter, half a year, 9 months and a year. Record the data on an accrual basis. As a rule, an income tax return is filed by the 28th day of the month following the reporting quarter, but the annual return must be submitted by March 28, 2019. Some companies file a profit declaration on a monthly basis.

VAT also distinguishes OSNO, since it is not used by special modes. The tax declaration is submitted electronically on a quarterly basis by the 25th day of the following month. When making a declaration, do not forget to take into account all possible deductions.

Property tax. For this tax, submit a declaration and calculations on an accrual basis. Calculations must be sent to the tax office for each quarter in electronic form before the 30th day of the next month. Regional authorities may exempt LLC from quarterly reports.

The annual return must be submitted by March 31st. If the LLC has less than 100 employees, it is allowed to hand over paper form. Do not forget that from the beginning of 2019, only real estate is taxed.

2-NDFL and 6-NDFL. If the LLC pays salaries to employees or other income, such as dividends to the founder, then submit these certificates to the tax office. 2-NDFL hand over for 2018 - until April 1, 2019. 6-NDFL - quarterly, until the last day of the next month. 6-NDFL for 2018 must be sent to the tax office before April 1, 2019.

Calculation of insurance premiums since 2017, they have also been handed over to the Federal Tax Service. Reporting is generated quarterly and submitted by the 30th day of the following month. Donate regardless of whether the company has employees or not.

The above are reports that are mandatory for everyone. In addition to them, a number of declarations are submitted to the Federal Tax Service if there is an appropriate object of taxation. For example, if there is an LLC on the balance sheet vehicle Don't forget to file your vehicle tax return.

LLC reporting to funds

AT Pension Fund you need to send two forms: SZV-M and SZV-STAZH. Submit SZV-M monthly, by the 15th day of the month following the reporting one. SZV-STAGE - once a year, until March 1.

To submit SZV-M to the FIU, it does not matter whether an employment contract has been concluded with the director or not (we are talking about a situation where the director and the founder are in one person) - the organization is still obliged to submit SZV-M (PFR Letter No. 08-22/6356). But if there is no activity in the company, there are no employees in the organization, and an employment or civil law contract has not been concluded with the head, who is the sole founder, then SZV-M does not need to be handed over.

Reporting for the FSS includes form 4-FSS for contributions to injuries. Submit it every three months. The deadline for submission in electronic form is before the 25th day of the month following the quarter. If you want to submit reports in paper form, then this must be done 5 days earlier, that is, before the 20th.

Do not forget that the FSS needs to annually confirm the main activity of the LLC. To do this, submit an application, a certificate of the form of activity and a certified copy of the explanations to the last year's balance sheet. The FSS is waiting for this information until April 15.

Submission of LLC reporting on OSNO to Rosstat

Various forms of statistics are submitted to the Rosstat department. Such reporting is annual and depends on the type of activity and the size of the company. You can find out what reporting your LLC should submit at the territorial office of Rosstat. The department's website contains sample forms for specific cases.

You can find out which forms you need to take this year in service of Rosstat . Specify one of the details of the organization and get full list forms that Rosstat is waiting for.

Zero reporting

Newly registered companies may not be active for the first time, that is, they may not have any turnover. But even in this case, reporting is mandatory. An organization's report that does not contain cost indicators is called a null report. Deadlines for filing zero reporting coincide with the general ones.

LLC has a lot of reporting on OSNO, but some forms cannot be zero. For example, the balance sheet in any case includes the size authorized capital. As a rule, the concept of zero is applicable to declarations. For each of them, this format is acceptable. AT zero declaration filled only title page, in other sections there are dashes in the cells.

In the absence of turnover bank accounts and cash desk, LLC can submit a single (simplified) declaration. It replaces declarations for several taxes at once and, in fact, is zero, since it does not include tax amounts.

In the cloud service Kontur.Accounting, reporting forms are filled in automatically based on primary documents. Easily generate and send reports without leaving your computer. The service will remind you of the reporting deadlines and dates tax payments. Use the round-the-clock support of our experts and work in the service for free for the first 14 days.

AT tax code In Russia, you will not find a separate chapter on the general system of taxation.

BASIC is general terms and Conditions work for entrepreneurs and organizations that do not have the right to apply special tax regimes, or for which, for any reason, it is unprofitable to switch to special regimes.

Peculiarities

Under the general taxation regime, unlike the special ones, there are no restrictions either on the types of activities, or on the number of employees, or on the amount of income. That is, any entrepreneur or organization can work on a general regime, and for this you do not need to comply with any conditions and restrictions.

Go specifically to general taxation also not needed. If an organization or individual entrepreneur has not submitted an application to the tax office for the application of another regime, they automatically are in common.

If the taxpayer switched to one of the special regimes, but violated the terms of application, he also automatically finds himself in the general regime.

On OSNO they pay more taxes, in connection with this, accounting and reporting is much more complicated and voluminous than in other modes. This is the most significant disadvantage of the overall system.

When is it beneficial to use OSNO?

Despite the fact that many enterprises use OSNO involuntarily, because they do not have the right to special regimes, there are those that deliberately go for it.

First of all, OSNO is beneficial for companies and entrepreneurs who are involved in the VAT chain.

If a company works for OSNO and pays VAT, it is more profitable for it to buy goods and services from the same VAT payer, because he will issue an invoice with VAT allocated. The company will be able to deduct this amount and reduce its VAT payable. That's why large companies prefer contractors on OSNO and refuse to cooperate with those who apply a different regime. In order not to miss the "big fish" sometimes more profitable switch to a general taxation regime and endure the difficulties of accounting.

In addition, it is beneficial for an organization to apply OSNO if its type of activity is subject to income tax benefits.

Taxes at OSNO

Business on OSNO involves payment VAT, personal income tax (for individual entrepreneurs), income tax (for legal entities) and property tax, from which those working on special regimes are exempted. Let's take a closer look at each tax.

VAT

Value added tax is a huge layer of work, to which Chapter 21 of the Tax Code of the Russian Federation is devoted.

It is necessary to issue invoices to your customers, take into account incoming and outgoing VAT amounts, and pay the difference between them to the budget. If the input tax deduction turns out to be greater than the outgoing amounts, you can recover VAT from the budget.

The standard value added tax rate is 20 percent, preferential - 10% and 0%.

VAT paid to suppliers is taken into account in the purchase book, and received from buyers - in the sales book. Intermediaries on the OSNO, in addition, fill out a log of received and issued invoices.

Organizations and entrepreneurs can submit declarations and VAT only in electronic form. To do this, you need to issue an electronic signature. In paper form, the tax office will not accept the report and will assume that the taxpayer has not reported. Service "My business" electronic signature for users is issued free of charge.

Pay VAT in stages. The amount payable according to the declaration is divided into three equal parts and paid according to 1/3 every month until the 25th. For example, VAT for the first quarter is divided by three and paid in 1/3 increments until April 25, May and June. You can pay early and in one lump sum.

How to refuse VAT on OSNO

The article provides such an opportunity. 145 Tax Code of the Russian Federation those who do not sell excisable goods and whose revenue for three last months does not exceed 2 million rubles.

In order to be exempted from VAT taxation, it is necessary to send a notification to the tax office in the form approved by By order of the Ministry of Finance No. 286n dated December 26, 2018.

Term - up to the 20th the day of the month from which you plan to apply the exemption. So, if you refused VAT from December 1, 2019, you need to notify the tax authorities before December 20, 2019.

The notice must be accompanied by:

• extract from balance sheet(only for organizations);
• an extract from the sales book;
• an extract from the book of accounting for income and expenses (only for individual entrepreneurs).

After that, the organization or individual entrepreneur should not accrue and pay VAT and keep a book of purchases. They issue invoices to customers marked "No Tax".

If you issue an invoice with VAT during the release, you will have to pay it to the budget and submit a declaration.

Exemption in effect 12 months and during this period it is impossible to refuse it. All these 12 months must comply with the restriction - the revenue for every three consecutive months should not be more than 2 million rubles. After 12 months during 20 days you will need to send extracts from the financial statements or KUDiR to the tax office, confirming that during the release the revenue limits were not exceeded.

If you exceed the limits or violate the ban on the sale of excisable goods, the right to exemption will be lost.

After graduation 12 month old the VAT exemption period can be extended by sending the same package of documents. If an exemption is no longer needed, a waiver must be sent.

income tax

It is paid only by legal entities. The difference between income received and expenses incurred is subject to tax. The income and expenses associated with the sale of goods, works and services, as well as non-operating income and expenses are taken into account. A detailed procedure for determining and recognizing income and expenses is given in Chapter 25 of the Tax Code of the Russian Federation.

The standard rate is 20%.

If LLC on OSNO pays monthly advances based on actual profits, then they are transferred no later than the 28th of each month, and the declarations are handed over in the same terms.

Property tax

This tax is levied on objects owned by organizations, at the cadastral or average annual value.

The rate is set by the regions, because proceeds go to local budgets. The maximum allowable percentage - 2,2% . The payment is made once a year or with quarterly advance payments throughout the year, depending on what procedure the local authorities have established.

Regions can set preferential rates, you need to look for them in regional regulations. The FTS website will help you with this. Select your region and municipality in the service " reference Information on rates and benefits property taxes”, and the system will display the necessary information on regulations, local and federal benefits.

Reporting deadlines are also set by local authorities. Until the end of 2019, it was also necessary to hand over the calculation of advance payments if the regional authorities established the obligation to pay advances. FROM 2020 year, this calculation is cancelled.

The obligation to report on property tax is established only for legal entities. Individual entrepreneurs on OSNO pay property tax as ordinary individuals. They do not submit declarations for this tax, but only pay according to the notifications that the IFTS sends them.

Deadline for payment of property tax for individual entrepreneurs - until December 1 year following the reporting year.

The calculation base is determined based on the average annual or cadastral value property.

Objects are valued at cadastral value:

• administrative, business and shopping centers;
• non-residential premises for the purpose of accommodating offices, objects of trade, public catering, consumer services;
• real estate of foreign companies that do not have a representative office in the Russian Federation.

If these objects are included in the list approved and posted on the official website of the region, the tax is calculated from the cadastral value. And in this case, even those who work in special regimes must pay it.

personal income tax

It is paid by individual entrepreneurs who apply the general taxation regime. The tax is calculated from the difference between the revenue received and the costs incurred. At the same time, all costs must be economically justified and documented.

The standard personal income tax rate for individual entrepreneurs is the same as for individuals - 13% .

When calculating personal income tax, individual entrepreneurs can use the same deductions that are required individuals for the purchase of housing, treatment, education, charity, investment deposits.

New rules apply from 2020 payment of personal income tax for IP. If earlier the tax authorities calculated the amounts of advances based on last year's data and sent a notification to individual entrepreneurs, now entrepreneurs will calculate them themselves based on actual profit for the quarter.

During the year, you will need to make three advance payments:

• according to the results of the first quarter - until April 25;
• following the results of six months - until July 25;
• following the results of nine months - until October 25.

Also, individual entrepreneurs must keep a Book of Accounting for Income and Expenses. We talked about it in this article.

Other payments

All other taxes (transport, land, water, etc.) under the general taxation regime, and under special tax regimes, are paid in the usual manner if there is an object of taxation.

The main taxes that are paid on the OSNO, we have collected in the table:

Basic taxes on OSNO

Combination of the common taxation system with other regimes

Basic system of taxation incompatible with simplified and unified agricultural tax, but gets along well with UTII and PSN. Nothing prevents a company or individual entrepreneur from remaining on the OSNO, but transfer one or more types of activities to another taxation regime: to UTII or to buy a patent (for entrepreneurs). Moreover, all three modes can be combined: OSNO, UTII and PSN.

The main thing at the same time, keep separate records of receipts and expenses for the correct calculation of payments to the budget. Without separate accounting, difficulties and conflicts with tax authorities may arise regarding the attribution of costs to expenses and VAT deductions.

In the My Business service, you can keep separate records of income and expenses for different modes taxation.

Results

General system of taxation This is the basic tax regime. It does not exempt from taxes and reports, has no restrictions on income, types of activity and other parameters.

Any organization or entrepreneur that has not switched to special modes taxation are automatically included in the OSNO.

Basic taxes- this is income tax (personal income tax for individual entrepreneurs), VAT and property tax. If desired, on the general taxation system, you can issue a VAT waiver under Article 145 of the Tax Code of the Russian Federation - for this you need to send a notification to the tax office.

If there are objects of taxation, taxes on land, transport, water, etc. must be paid on the OSNO.

Basic a plus general regime– payment of VAT and the opportunity to work with large companies.

Basic minus– complex accounting and a large number of reports. A beginner in accounting will not be able to keep records on OSNO on his own.

The article contains only general rules work, but the laws provide for a lot of nuances and exceptions. You can’t do without special knowledge, therefore, for users of the My Business service, a consulting service works around the clock, in which you can get an answer to any question within 24 hours.

Internet accounting "My business" is a reliable assistant for business leaders. The service will help you calculate taxes, fill out reports, check with tax office, draw up personnel documents, etc.

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