Taxation systems for companies and individual entrepreneurs in 2022 in the Russian Federation

Content

• Professional income tax
• Taxes payable depending on the chosen tax regime
• Tax rate depending on the selected mode
• Tax regimes: how to reduce tax or tax base
• Income limit for different tax regimes
• Reporting under different tax regimes
• Procedure for paying taxes in different taxation regimes
• Cash register equipment on different taxation systems
• Features of accounting in different taxation systems
• Tax registers and different tax regimes

The scope of activity of an organization, as well as an individual entrepreneur, directly affects the choice of taxation system. If done correctly, calculating and paying taxes will become much easier. There are five taxation systems in total, some of which can be combined:

• General (OSNO);
• Simplified (USN);
• Unified Agricultural Tax (USAT);
• Patent (PSN);

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Tariffs
More information about forms of taxation
1. Who can apply?

2. Tax rates

3. What taxes to pay

Taxes payable, except those mandatory for everyone (personal income tax, transport tax, mineral extraction tax, insurance contributions)

4. Reducing tax or tax base

5. Income limit

6. Reporting

7. Tax payment procedure

8. CCP

9. Accounting

10. Tax registers

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Tax on professional income.

Everyone without exception can choose the general taxation system. However, it gives a fairly strong tax burden and you will need a professional accountant to work with it, since OSNO involves filing a large number of reports. As a rule, OSNO is chosen by large organizations. If, upon registration, an organization or individual entrepreneur did not submit an application to switch to one of the tax system options described below, then they are automatically assigned a general regime.

Small and medium-sized businesses prefer a simplified taxation system: there is little reporting, and several taxes are replaced by one common one. Some businessmen even do without an accountant: it’s so easy to conduct business while using the simplified tax system. You can switch to the simplified tax system if the type of activity of the company allows it (read more about permitted types of activities in the Tax Code of the Russian Federation). Also, under the simplified tax system there is a limit on income: no more than 112.5 million rubles for the nine months of the previous year and no more than 200 million rubles per year. Moreover, from 2022, the restrictions have become even more significant: if a company’s turnover for the year exceeds 150 million rubles, then the tax rate for it increases. Also, to switch to the simplified system, the organization must employ no more than 130 people and have no branches, and the share of participation of other organizations in the authorized capital of the company is no more than 25%.

The single agricultural tax system was designed to support producers of natural raw materials and food products. Companies engaged in the agricultural sector can switch to it, namely:

• producing, processing and selling agricultural products;
• providing support services to companies engaged in the field of crop production and livestock farming;
• agricultural cooperatives of any type;
• fishing organizations on the basis of which the settlement arose.

The patent system is designed specifically for individual entrepreneurs who conduct activities permitted by the patent system. An individual entrepreneur who has decided to use the patent system must have no more than 15 employees, and the annual turnover for all types of activities must not exceed 60 million rubles. The patent system can be combined with other tax regimes.

Recently, another regime has been introduced in Russia: a tax on professional income. If a person operates independently, has no employees and has citizenship of the Russian Federation or EAEU countries, then he can legalize his business without registering an individual entrepreneur, but by paying tax on his professional income.

General taxation system

The general taxation system (OSNO, OSN, traditional, basic) is a tax regime that is automatically assigned to all individual entrepreneurs and organizations after their creation (except for cases where an application for transition to one of the special regimes was submitted along with registration documents).

OSN is the most difficult tax regime in terms of tax payment and reporting. As a rule, the general regime is used by those entrepreneurs and organizations that for some reason cannot be subject to other taxation systems (for example, due to a large number of employees or income exceeding the available limits).

Read more about the general taxation system.

Taxes payable depending on the chosen tax regime

Regardless of the chosen tax regime, a business always pays the following types of taxes:

• Personal income tax (NDFL);
• Transport tax;
• MET;
• Insurance premiums.

Under the general taxation system, this list is supplemented by a much larger number of taxes: profit, value added, property of organizations, VAT.

Things are much simpler under the simplified taxation system: part of the taxes is replaced by a general fee and businesses are left to pay VAT in very rare cases (for example, when importing goods abroad), as well as income and property taxes.

The single agricultural tax also involves replacing part of the taxes with a single contribution. A business that has chosen this tax regime also pays VAT, income tax and property tax (that which is not used in agricultural activities).

The patent system involves the purchase of a patent for the activities of an entrepreneur. The professional income tax replaces all tax levies. An entrepreneur can also voluntarily pay insurance contributions to the Pension and Social Funds.

Tax rate depending on the selected mode

Tax rates depend quite strongly on the chosen regime, as well as the region in which the legal entity or individual entrepreneur is registered. Let's consider how much entrepreneurs must pay under different taxation systems.

If the general mode is chosen, the entrepreneur will pay 20% on profit. Depending on the type of transaction, the VAT rate can also be 20%, or 10% or even 0%. Rates for other taxes (on the property of organizations, individuals, etc.) are set at the regional level.

The simplified system has two tax calculation schemes; let’s look at each of them in more detail.

"Income". The single tax rate in this scheme is equal to 6% of the entire profit of the organization, and in some regions of Russia it is even 0%.

"Income minus expenses." In this scheme, the entrepreneur pays 15% of the amount representing the difference between the company’s income and expenses. In some regions the rate may be as low as 5% or even 3%.

The rate of the single agricultural tax is 6%, however, in some regions it is reduced to 0%.

The patent tax system assumes a rate of 6%, however, some regions have the right to change it. For example, the authorities of Crimea and Sevastopol can reduce it to 4%. This decision was made to stimulate and support entrepreneurs in the region.

The tax rate on professional income is 4% for settlements between entrepreneurs and citizens, and 6% for settlements with legal entities. In the case of NPA, the entrepreneur, when performing each settlement transaction, reports to the tax service through a special mobile application, and it automatically calculates the tax rate.

What is Unified Agricultural Tax and who can apply it?

The Unified Agricultural Tax (UST) is a single agricultural tax that agricultural producers have the right to apply, provided that income from the sale of agricultural products is at least 70% of the revenue of the business entity.

The tax amount is calculated by multiplying the difference between income and expenses by the tax rate of 6%.

The tax is paid 2 times a year - at the end of the half-year and for the year. The deadline for submitting the declaration is once a year - until March 31.

The special mode has many advantages, but there are also a lot of disadvantages:

Tax regimes: how to reduce tax or tax base

Business owners always strive to optimize costs. One way would be to reduce taxes. Optimization of tax payments depends on the scope of the company’s activities and the chosen taxation regime.

Being on the basic taxation system, an organization or individual entrepreneur can reduce the tax base for calculating income tax by deducting expenses for the acquisition or modernization of fixed assets. Here it is necessary to remember that up to 90% of such expenses can be used to reduce only the regional part of the tax, and the remaining 10% - the federal one.

Since the simplified system has two tax calculation schemes, we will consider each of them in more detail.

"Income". The single tax rate in this scheme is 6%. In this case, the tax can be reduced by deducting insurance premiums paid from the base, as well as sick leave benefits and sales tax.

"Income minus expenses." In this scheme, the entrepreneur pays 15% of the amount representing the difference between the company’s income and expenses. This tax scheme already includes a reduction in the tax base by deducting company expenses. As a rule, the “Income minus expenses” option of the simplified tax system is chosen by companies and individual entrepreneurs who have a sufficient number of expenses for this scheme to be more profitable than the first.

For the unified agricultural tax, the base can also be reduced due to expenses, namely insurance premiums. This can be done by all companies and individual entrepreneurs that have chosen the single agricultural tax regime.

Only individual entrepreneurs have the right to use the patent system. Today, every individual entrepreneur should have an online cash register. It is precisely for the costs of this that he has the right to reduce the tax base. Also, an individual entrepreneur in the patent system can reduce the base for calculating taxes due to contributions and benefits that were paid within the scope of the patent.

Individuals who have chosen professional income tax as a tax regime can reduce the basis for its calculation through tax deductions.

Income limit for different tax regimes

You can switch to some tax regimes only if the annual income of a company or individual entrepreneur does not exceed the limit established by the system. Let's take a closer look at them.

The general taxation system is the only regime that does not provide for any limits on the income of companies and individual entrepreneurs. If a business does not fit into the framework established by other regimes, then it must switch to OSNO.

Income limits under the simplified taxation system are sometimes indexed: for example, the Russian authorities in 2022 set a deflator coefficient for them equal to 1.032. A business using a simplified regime cannot earn more than 200 million rubles a year. Moreover, for companies and individual entrepreneurs the simplified tax system provides for other restrictions:

• The number of employees of the organization cannot exceed 130 people;
• The residual value of fixed assets should be no more than 150 million rubles.

The Unified Agricultural Tax does not provide for income limits at which a company can switch to it. However, there is another limit that indirectly relates to income: the share from the sale of agricultural products must be at least 70% of the company’s total income.

If an individual entrepreneur has chosen a patent taxation system for himself, then his income should not exceed 60 million rubles per year from all types of activities covered by the patent.

Individuals who pay tax on professional income cannot earn more than 2.4 million rubles a year, otherwise they will have to become individual entrepreneurs.

Patent tax system in 2022

The patent taxation system (PTS) is a regime only for individual entrepreneurs. It is very attractive because of its simplicity. There are no complex accounting and reporting systems; you just need to buy a special document - a patent, which gives the right to conduct a certain type of activity for 1-12 months. Tax is calculated immediately after purchase.

Only certain types of activities can be carried out under a Patent. Some of them are indicated in Art. 346.43 Tax Code of the Russian Federation (local authorities may add additional types of activities). There are other restrictions that may prevent the use of the special mode:

• number of employees - no more than 15 people;
• total income - no more than 60 million rubles;
• area of ​​the sales area for retail or service area for catering - up to 150 sq. meters;
• number of vehicles for passenger and cargo transportation services - up to 20;
• An individual entrepreneur should not engage in wholesale trade, produce and sell some excisable goods, medicines, shoes, furs;
• You cannot conduct transactions with securities, financial instruments, or provide credit and financial services.
• The regime does not apply within the framework of agreements of simple partnership or trust management of property.

The tax rate on the Patent is 6%, the tax base is the potential annual income. When calculating the cost of a patent, the number of employees, the area of ​​the sales floor, the number of vehicles, and rental area can be taken into account. There is an official Federal Tax Service calculator with which you can quickly and easily calculate the cost of a patent.

Reporting under different tax regimes

Companies and individual entrepreneurs pay taxes and fees depending on the chosen tax regime, and also report to the tax and other services in declaration forms and reports.

The general tax system is considered the busiest when it comes not only to the number of taxes, but also to reporting. As a rule, OSNO is used by entrepreneurs and companies that either cannot, for some reason, use another taxation system, or that did not switch to a more comfortable regime in time. The general system involves submitting reports monthly, quarterly, and once a year. Due to the large volume of paperwork, entrepreneurs who have chosen OSNO most often hire a full-time accountant or create an entire accounting department.

Entrepreneurs who have chosen a simplified regime submit reports at the end of the year, as well as quarterly. If the client bank has a built-in online accountant, then submitting the reports yourself will not be difficult.

With a unified agricultural tax, reporting is submitted every six months, which also greatly simplifies the process and gives entrepreneurs more independence.

An individual entrepreneur who has chosen the patent system for himself does not submit reports, however, once a year he is required to submit a declaration, the form of which is similar to the declaration form under the simplified taxation system. If the individual entrepreneur’s income for activities related to the patent was 0 rubles, then the individual entrepreneur still submits a declaration, only zero.

Individuals do not have to submit reports for professional income tax: a special application will do everything for them, in which they report on every transaction during the year - “My Tax”.

General tax regime (system) in 2022

The general tax system is the most complex tax regime in the country. On OSN they pay a lot of taxes and submit several tax and accounting reports. Organizations and individual entrepreneurs who, when registering, did not indicate any other regime out of ignorance, or who do not have the right to use special tax regimes, operate under the OSN. For the standard taxation system, there are no restrictions on types of activities, number of employees, turnover, etc. Most often, SOS are chosen by large companies that pay VAT and prefer to cooperate with other companies on SOS. This allows you to avoid overpaying VAT.

It is beneficial to use the general system if:

• most of your counterparties use OSN;
• the organization’s activities are related to imports;
• wholesale trade is carried out;
• The company has preferential conditions for paying income tax.

OSN involves paying a fairly large number of taxes to the budget. The list of these payments can be found in the table above.

Procedure for paying taxes in different taxation regimes

Legal entities, individual entrepreneurs and individuals paying tax on professional income have different tax payment procedures depending on the chosen tax regime.

The general tax regime assumes the following procedure for paying basic taxes:

• Income tax. Payments are made in advance once a month or quarter, and then the amount is paid at the end of the year.
• VAT. Paid no later than the 25th day of each of the three months following the reporting quarter.
• Organizational property tax. Payments are made in advance, and the deadlines for paying taxes depend on the legislation of a particular subject of the Russian Federation.
• Property tax (IP). Paid no later than December 1 of the year following the reporting year.

Under the simplified taxation system, payments are also made in advance once a quarter, and the final amount is paid at the end of the reporting year.

Under the single agricultural tax regime, entrepreneurs pay in advance once every 6 months, and the final amount is also paid at the end of the year. VAT is paid according to the scheme that is also used in OSNO.

The patent tax system does not have the easiest procedure for paying taxes. For example, if a patent is purchased for a period of less than 5 months, then the payment is made at the beginning as a one-time payment, and if it is issued for a period of 6 months or more, then a third of the amount is paid in the first three months of the patent’s validity, and the rest before its expiration.

Professional income tax is paid no later than the 25th day of the month following the reporting month.

Cash register equipment on different taxation systems

Automated cash register systems have greatly simplified business verification by the tax service. Since 2016, a new Federal Law has been in force, according to which special operators operate on the territory of Russia, through which data from cash registers is received by the tax authorities.

Cash register equipment is an expensive expense item for entrepreneurs. So, the costs for it will consist of at least the following parts:

• Purchasing and setting up an online cash register and fiscal drive;
• Working with a signature;
• Connecting a cash register;
• Connection to the operator;
• Registration with the Federal Tax Service.

Each of these stages is paid and it is for this reason that the topic of online cash registers is so important. The need to use cash register equipment depends on the chosen taxation system.

From July 1, 2022, all companies and individual entrepreneurs must use cash register equipment if they pay with individuals. In other words, if a business issues checks, then it is obliged to use cash registers, whether it is on the basic or simplified taxation system, or on the unified agricultural tax.

However, there are, of course, exceptions to this rule. Individuals who have chosen professional income tax should not use CCT. Also, some individual entrepreneurs are exempt from CCP (for example, some categories of individual entrepreneurs in the patent system).

Simplified taxation system

The simplified tax system (USNO, simplified tax system, simplified tax system) is a special tax regime, which is most often the most profitable for paying taxes and maintaining records. Compared to other special regimes, a much larger number of types of business activities fall under the simplified tax system.

Using the simplified tax system, entrepreneurs and organizations pay only one tax in accordance with their pre-selected tax base (6% of income or 15% of income reduced by the amount of expenses).

Read more about the simplified taxation system.

Features of accounting in different taxation systems

The tax regime determines not only the amount of taxes, the frequency of their payment and tax reporting, but also the features of accounting. In some modes, it does not need to be maintained at all, while in others, accounting becomes mandatory.

Let's consider the basic and simplified taxation systems, as well as the unified agricultural tax. All three modes can be used by both legal entities and individual entrepreneurs.

Legal entities. In all three of the above regimes, organizations are required to maintain accounting records and submit reports. Violation of this law carries varying degrees of punishment.

Individual entrepreneurs. Accounting is at the sole discretion of the individual entrepreneur. If an entrepreneur needs reporting of this kind, then he can keep records, and if not, then he can save himself from unnecessary paperwork.

Individual entrepreneurs and individuals who have chosen the patent system or professional income tax do not have to keep accounting records. These two modes are simplified as much as possible, since it is assumed that individuals with low turnover and a small number of counterparties switch to them.