Tip 1: How to switch from a single tax to a common
Tip 1: How to switch from a single tax to a common
Very often individual entrepreneurs or organizations move from a single the tax on the general scheme of taxation. The reasons for this may be an increase in the average number of employees, an increase in the share of one of the founders to 25%, and other aspects of the organization's activities, prescribed in Article 346.26 of the Tax Code. How to move from one the tax on the general?
Instructions
1
Contact the tax office, which is located at the place of registration of the organization (according to the legal address). In the tax inspection it is necessary to write a statement about the desire to switch from a single the tax to the general. The Tax Code does not provide for a single form of such a statement, so it can be written in a convenient, arbitrary form. In the application it is desirable to indicate clear reasons for the transition from one tax scheme to another. All the reasons can be found in Article 346.26 of the Tax Code. Example of the application: "Please transfer Ivanov AA. from April 1, 2011 from the simplified scheme of taxation to the common system on the basis of 2 points, 346.26 of the Tax Code, that is, due to the increase in the average number of employees. "It is then possible to switch from a simplified scheme of paying taxes to the general taxation scheme from the beginning of a new accounting tax period. A tax period for today is recognized as a quarter.
2
Attach a relevant declaration to the applicationor a report for the last tax period. Be sure to indicate in the application application - the cash method of accounting for expenses and monthly income or the method of calculating the tax base for the received profit (income less expenses).
3
Expect confirmation of tax inspection abouttransition to a general scheme of taxation. Such decision the tax inspection is obliged to take within one month. However, the entrepreneur will be able to work under the new taxation system only from the first day of the next reporting period. According to the tax code, for a single tax, the tax period is a quarter. So, the transition from this type of taxation can be carried out only in the next quarter. Until this time, the entrepreneur continues to work on a simplified taxation system.
Tip 2: How to switch from UTII to general mode
Organization can switch from special modestaxation of USNO and UTII on the general regime, not only on a voluntary basis, but also in a compulsory manner. At the same time, there are a number of criteria that allow for a voluntary transition.
You will need
- - application to the tax inspection.
Instructions
1
You may have several reasons for doing this,to switch from UTII to the general taxation system. Firstly, if the UTII system was abolished in the municipality or if your company ceases to be engaged in the line of activity that is subject to UTII. Also, the transition is possible in the event that your company is one of the major taxpayers.
2
Within five days of the decision tochange the taxation system, file a request with the tax authority that you be removed from the register as a payer of this tax. The application should be written in the form of UTII-3. And within the next five working days, the tax inspectorate will send you a notification that the organization has been disregarded as a payer of the UTII.
3
The company is forcibly transferred fromUTII provided that it violated the necessary threshold of the number of employees who exceeded one hundred people, or the criterion for the distribution of shares in the capital, which has become more than twenty-five percent.
4
In the process of transition from one systemtax on another, take into account fixed assets and intangible assets that were acquired before the event at a residual value. If, after the transition has been made, you will calculate taxes by cash method, only fully paid funds and intangible assets can be recorded in the accounting.
5
The procedure for determining the residual value will bedepend on the time of its acquisition. If this happened at the time of application of the UTII, the residual value will be determined as the difference between the acquisition price and the depreciation cost that was accrued during the application of the UTII. If we are talking about the time of work under the general taxation system before applying a single tax on imputed income, the residual value will be determined as the difference between the residual value of the property at the time of transition to the UTII and the depreciation cost that was accrued during the time of applying the single tax on imputed income.
Tip 3: How to switch from a simplified system to a common mode
The general taxation system is considered moreconvenient, than simplified, in many respects due to the absence of restrictions on the volume of revenue. You can change the system, following the established rules and accounting requirements.
Instructions
1
Inform the tax office that youyou want to abandon the use of simplified. It is necessary to do this until January 15 of this year. Also, you need to immediately notify the customers that in the near future the cost of goods, works or services will be calculated taking into account VAT.
2
Proceed to the formation of a tax base fora transition period, if you plan to apply the accrual method in determining costs and revenues. Before changing the taxation regime, include the accounts receivable of customers that formed during the entire period of application of the simplified tax system, as well as proceeds from sales, including the one for which payment was not yet made, to the composition of the reported income. Approve the method of calculating the single tax by including in the tax base advances received prior to the change in the taxation regime. Make sure that after the transition to the OSH, they will not be counted again when calculating income.
3
Include outstanding payablesbefore suppliers, employees, the budget and other contractors at "transitional" expenses, carried out within a month of change of the taxation system. It is important to remember that the base used for the calculation of a single tax can not be reduced by the amount of unpaid costs when switching to a general taxation system, regardless of the time limits for settling accounts payable.
4
Form the accounting statements for the pastyears of work. To create balances on accounts by the beginning of the reporting period, conduct an inventory of assets and financial liabilities. Remember that it is necessary to observe the correct procedure for determining the residual value of fixed assets and intangible assets created or acquired before the transition to a simplified taxation system.
Tip 4: How to switch from a simplified system to a general
Transition from a simplified taxation system togeneral, and vice versa - the procedure is absolutely voluntary and is applied by organizations and individual entrepreneurs to their own discretion. The entrepreneur can switch to the general form of taxation from the beginning of the calendar year. He must notify the tax authority about this no later than January 15 of the year in which the transition is planned.
Instructions
1
Go to the general form of taxation, if youor your company meets the following criteria: as a result of the reporting period, revenues multiplied by the deflator coefficient exceeded 26.8 million rubles. (20 million rubles x 1.34); the average number of employees exceeded one hundred; the residual value of property subject to amortization exceeded 100 million rubles; the company will have representative offices and branches or other circumstances that limit the use of the simplified system; a company paying a single income tax becomes a participant in a joint activity agreement (partnership) or a contract providing for the trust management of property. When switching to the general taxation system, all taxes, including insurance contributions and contributions to pension insurance, are paid on a mandatory basis on the basis of the Tax Code of the Russian Federation and are subject to annual delivery in the form of a tax return, as well as annual accounts.
2
Contact the local tax officeofficial registration of the organization or an individual entrepreneur with oral advice on the positive and negative points that may arise in such a transition. There exists a specially approved form of the statement addressed to the head, on the transition from one system to another. It is this form that must be filled out. As a rule, within 7 calendar days after the audit of the submitted documentation and tax reporting, an automatic transfer is made, but the tax authorities reserve the right to review the application within 30 days due to the effect of federal legislation.
3
Re-write the documentation. The process of transition takes a certain amount of time, and therefore this is not unimportant in this case. Due to the earlier system under the simplified version, it was allowed to keep records without having or with the presence of cash, now the cash register will be necessary permanently. Registration of the cash register takes place in special companies that serve it jointly with the tax inspection, as a result of which it is registered with a unique number for identification.
Tip 5: How to choose a tax regime
Individual entrepreneurs and commercialorganizations are required to pay taxes in accordance with tax laws. Those who are just beginning to do business, it is difficult to understand the rules governing the payment of taxes. This, in particular, concerns the choice of the tax regime.
Instructions
1
Understand the tax regimes establishedlegislation for different types of activities. Separate the general and special taxation regimes, including a simplified system, a patent system, a single tax on imputed income. Special regimes often regulate specific activities, such as retail trade or agriculture.
2
If your business is large enough, and the circlecounterparties is broad, stop the choice on the general taxation regime. Working on this tax regime, it is important to ensure the completeness and reliability of accounting for costs, revenues and business transactions.
3
Consider using a simplifiedtaxation system (USN). For this tax regime, there are two types of taxable objects: income and gains less expenses. The first one is most suitable for those types of business where there are no serious expenses, for example, for the maintenance of the office or for the payment of employees. If the activity involves significant costs, you should choose as an object income reduced by the amount of expenses.
4
Keep in mind that companies that work onsimplified system, are exempt from the property tax of organizations and the payment of VAT. In some cases, business is also exempt from income tax. To switch to this type of taxation, when registering an enterprise it is enough to file an application with the tax authority.
5
Clarify what are the rules of doing business onthe single tax on imputed income in the territory of your RF subject. Typically, UTII is introduced by local authorities for specific activities, such as repair services, consumer services, retail, and so on. The transition to the UTII exempts the enterprise from paying value added tax and property tax. Translate to this type of taxation can not all the company, but only a part of it, for example one of the stores.
6
If your individual enterprise hasthe staff of no more than fifteen people, and the volume of revenue for the year does not exceed 60 million rubles, consider the possibility of using the patent system of taxation. A patent is given for a particular type of activity; if the enterprise is multi-profile, you will need to obtain several patents. The cost of a patent is set taking into account the term of its validity and the probable revenue that an enterprise can receive.
