The simplified Taxation System (USN) is one of the most advantageous systems of taxation of small and medium-sized firms. The advantages of the transition to USN are obvious – the company is exempted from paying VAT, income tax and property tax, which naturally saves a significant part of the organization's funds. In addition, the company's workflow is simplified – the Declaration on USN is given only once a year, and all tax accounting is limited to the maintenance of the Book of Income and Expenditure accounting.
However, not all firms can apply "simplification". LLC can apply USN if the following conditions are met (for existing companies):
- During the 9 preceding months, the organization's income amounted to no more than 45 million. Rubles;
- The residual value of the fixed assets does not exceed 100 mln. Rubles;
- The average number of employees of the company is not more than 100 people.
Otherwise, the company is obliged to apply the general system of taxation (basis) in accordance with the requirements of article 346.12 of the tax code.
Once again, formed organizations can switch to USN directly at the time of registration. To do this, you need to submit a notification about the transition to USN in the form of 26.2-1. Example:
Important! To submit a notification about the transition to USN should be no later than 30 days from the date of Registration of LLC in the tax authority. If the notice period is omitted, the company is not entitled to apply USN and automatically become a payer (with all "arising"). In this case, all taxes will be counted from the moment of registration of the company.
The current company can switch to USN only starting from the next calendar year. To apply for the transition to USN in tax should be no later than 31 December of the year preceding the year from which the company wishes to use USN.
Instruction on Registration of LLC with sole founder on simplified system of taxation
We offer to study the instruction on Registration of LLC with the sole founder on simplified system of Taxation (USN) with the help of Internet-service "». The procedure of registration of the company with the help of Dokumentoveda is extremely simple and takes no more than 15 minutes.
And so, go to the site and register. Further on items:
Step 1. Go to the section "Registration documents"
After registration on the site go to the section "Registration Documents", choose the item: "Registration Ltd." and click "Create".
Step 2. Select "Simplified registration with one founder"
Then select "Simplified registration with one founder"
Step 3. Company Name
In the third step we are asked to specify the name of the company. You can specify both Russian and English. In the same step, you must add the company manager. If the company is registered to the home address of the manager (what happens most often), we put a checkmark "register the company to the manager's home address".
Step 4. Amount of share capital
Then you should specify the size of the authorized capital of the company. By default, it costs 10 000 rubles – this is the minimum amount under the legislation. You can specify any amount, but not less than 10 thou. Rub. If the authorized capital will be made by the property, then put a tick "and alternately specify what property we contribute to the authorized capital of LLC.
Step 5. Select the Okved code
In the next step, select the Okved code for your activity. You do not need to specify multiple codes, you need to specify the primary one. The Charter and so will indicate that the company can engage in other activities that do not contradict the legislation of the Russian Federation.
Step 6. Choosing a tax system
Then we choose the system of taxation, or rather the tax rate on the simplified system of Taxation (USN). If your company's income exceeds 2 or more times, it is more profitable to pay 6% of the company's gross income. Otherwise, it is more advantageous to use the tax rate of 15% of the profit. By default, the system costs 6% of the revenue. If you want to change 15% of the profit, put the Tick "no":
Step 7. Details of the registering body
The next step is the details of the registering body. If in the third step you indicated that the company will be registered at the home address of the manager, the tax details of the manager's place of residence are automatically filled in. It is necessary to consider that in some regions, such as: Moscow, St. Petersburg, Novosibirsk, Voronezh, etc., the documents are submitted in one interterritorial tax inspection. To clarify the details of recording tax you can on the site. Special attention should be paid to the code rcoad and Oktmo.
Step 8. Preparation of power of attorney
Next, you will be asked to prepare a power of attorney, in case the documents for registration in the tax will be submitted not by the Head of LLC, and the third person. If the documents are submitted by yourself, just click "Next".
Step 9. Specifying the date of preparation of documents
The final action is specifying the date of the documents preparation. Put the desired date and wait "ready". In a few seconds the documents will be ready. (If the system suddenly "podvisnet", just refresh the page and click "Done" again!) At the end of the download will be available The following documents (with your details):
- Applications for Registration of LLC on the form P 11001 – 2013;
- Charter of the organization;
- The decision of the sole founder;
- Notification of the transition to USN.
What reporting does the company using USN?
The obligatory package of documents on tax reporting at USN includes:
- Declaration on USN, which is surrendered once a year – until March 31;
- Certificate of income of natural persons in the form of 2-tax (employees) – for rent before April 1;
- Information about the average number of employees – is served once a year until January 20;
- Book of income and expenses-is filed until March 31.
Companies are also required to submit their reports to extrabudgetary funds – to the pension fund and the Social Insurance Fund.
The FIU reports are given quarterly: personalized accounting and report on the form of RSV 1. In FSS each company quarterly reports on the form of 4-FSS rf.