How can a company pay 133 times less taxes

The topic that I would like to highlight today is quite complex and voluminous, so I had to work hard to present it in a more or less clear and understandable way. Those who get to the end of the article will find out the answer to the question in the title. Believe me, there it is.

Taxation Ltd. in the IT-sphere has its own specifics, which significantly distinguishes it from taxes of individual entrepreneurs (see the previous article “ How do individual entrepreneurs save taxes 13.3 times ”). Here are five main differences that new business people should be aware of.

1. A non-performing LLC may not pay taxes and fees.

If your company really does not work after registration, for some time you can not make payments to the budget. To do this, the following conditions must be met:

• There is no taxable property (real estate and transportation) on the company's balance sheet;
• the director is not appointed to the state (allowed for the sole founder founder ) or is on unpaid leave, and there are no other employees;
• It was not announced about the transition to UTII (in this mode, the tax must be paid regardless of the activity).

The duration of such “anabiosis” is not limited by law, just do not forget to hand over zero reports. If an LLC during the year does not show signs of life (there is no movement on the accounts and reporting is not given), then according to Art. 21.1 of the Law "On State Registration" N 129-FZ, it is recognized as actually ceasing its activities and receives the status of inactive. Such a legal entity may be excluded from the Unified State Register on the initiative of the tax inspectorate, although in practice this happens rarely.

In a similar situation, a non-working individual entrepreneur should still make compulsory insurance premiums for himself (in 2017, 27,990 rubles).

2. When receiving income from a business, the founder of an LLC pays a tax on dividends

PIT from dividends is not directly related to taxes LLC, but for the founder - it is also taxes related to the activities of his company, so they must be taken into account when calculating the tax burden. The rate of dividends for individuals does not depend on the taxation system of the LLC and is:

• 13% for residents of the Russian Federation;
• 15% for non-residents of the Russian Federation.

The resident status is not related to the presence of Russian citizenship and is determined in the last 12 months before dividend payments. If during this period you were on the territory of Russia for a total of not less than 183 days, then you are recognized as a resident of the Russian Federation, if less, then no. A good reason for not taking into account the time of your absence will be treatment or training in another country (for a full list of reasons, see article 207 of the Tax Code of the Russian Federation).

The sole proprietor does not pay any additional income when receiving income from the business and is not bound by the conventions established for the distribution of dividends.

3. Organizations have less tax benefits than individual entrepreneurs

Judging by the size of the fines and the rigor of the inspectors, the state believes that legal entities do business more successfully than the SP, and their profits are higher. Accordingly, the tax benefits of the LLC is less:

• Only the individual entrepreneurs can work within the tax holidays (two years at zero rate on the simplified taxation system or PSN), although the authorities have promised to introduce them for all small businesses, regardless of their legal form.
• Organizations cannot buy a patent (PSN), which in some cases turns out to be the most profitable option for the tax burden. There are no justified reasons for this, therefore, periodically, a business is being discussed, but the officials are not meeting them.
• The income tax rate for LLC on OSNO is generally equal to 20% against 13% of personal income tax for IP on OSNO. However, in some regions (Chelyabinsk, Novosibirsk, Penza and Ulyanovsk regions) the rate is reduced by regional laws to 15.5%, but only for accredited IT companies.

4. IT organizations pay insurance premiums for employees at reduced rates.

In general, the rate of contributions for employees (for their pension, medical and social insurance) is 30%. In 2017, the reduced rate for IT organizations is 14%, in 2018 - 21%, in 2019 - 28%.

Reduced tariffs are not relied upon by all companies in the IT sphere, but only by those who fulfill the conditions:

• at least 90% of the proceeds are derived from the development and implementation of developed programs, databases or services for their adaptation, modification, installation, testing, maintenance;
• number of employees at least 7 people;
• accreditation in the Ministry of Communications .

For SP-employers engaged in similar activities, these benefits do not apply.

5. In the USN regimes, revenues and UTII of an organization can reduce the calculated tax by no more than 50%.

This refers to a benefit, which allows you to reduce tax payments by the amount of insurance premiums paid. Any LLC is automatically recognized as an employer, so even if only the founding director is appointed to the staff, the tax can still be reduced by no more than half.

An individual entrepreneur without workers can reduce the tax on the full amount of the contributions paid for himself, so with a small income tax there will be no tax payable at all.

The table below provides a brief overview of tax regimes for LLC in Russia, the data of which we will use in the examples of calculations. We remind you that PSN for legal entities is not available, and another regime (UAT) is allowed only for agricultural producers and fishing organizations, therefore it is excluded from the options.

Mode	What is taxed and at what rate	When should I pay tax
Main	20% of profits plus 18% VAT	With real income
USN Revenues	6% of all revenues received, excluding expenses (in regions it can be reduced to 1%)	With real income
USN Revenues minus expenses	from 5% to 15% of income reduced by expenses	If there is real income, however, if the activity is conducted, but at the same time it is unprofitable (expenses are more than income), then you still need to pay the minimum tax - 1% of the turnover
UTII	15% imputed, i.e. government projected income (in regions can be reduced to 7.5%)	Regardless of the availability of real income

Regarding UTII, a few more explanations should be made:

• the mode is allowed only for certain types of activities: some services and trade;
• household services must be specified in the OKUN classifier. So, computer repair is a household service, and the installation of computer systems and programs, their setup and maintenance is not, even if the service is provided to a regular individual.
• in some regions (for example, Moscow) UTII canceled.

For an example of calculating the tax burden in different modes, let us take an LLC in the city of Tula, which provides computer repair services only to individuals. The reservation is important in this case, because the provision of the same services to legal entities is not recognized as a domestic service, therefore UTII in the presence of legal entities clients cannot be applied.

The city of Tula is chosen as a good example of a reduced tax rate for the USN established by regional law (dated November 25, 2016 No. 80-). That is, before you open an LLC, you should study the local legislation of several regions where you could start a business. It is possible that in two neighboring areas the tax rate on the STS is significantly different.

Given:

• LLC "Vega" works in the city of Tula, type of activity - repair of computers and peripheral computer equipment.
• The staff consists of 5 workers who are directly involved in the repair, the sole founder director manages the company without an employment contract. Accounting is given to outsourcing ( here about the pros and cons of accounting outsourcing ), so there are no more workers.
• Vega LLC is not an accredited IT company, therefore contributions for employees are paid at a general rate of 30% of payments to individuals.
• Monthly income from the provision of services - 1 000 000 rubles.
• Monthly expenses (salary of employees, contributions for them, rent and maintenance of premises, purchase of components, advertising, communications, etc.) - 400,000 rubles, of which the amount of contributions for employees is 45,000 rubles.

It is necessary to calculate which tax regime will be the most profitable.

UTII

The tax is calculated according to the formula OP * DB * K1 * K2 * 15%, where:

• OP is a physical indicator, which can be the number of workers, vending machines, seats in transport, the area of ​​the sales area in square meters. m and others;
• DB - basic yield per month per unit of physical indicator in rubles;
• K1 - deflator coefficient, established every year by order of the Ministry of Economic Development of the Russian Federation. In 2017, K1 is equal to 1.798;
• K2 is a corrective reduction factor, which is taken annually by local authorities, varies from 0, 005 to 1.

In our case, the FI is the number of employees, i.e. 5 The database for the provision of personal services is equal to 7,500 rubles per month (we take these data from article 346.29 of the Tax Code of the Russian Federation). The coefficient K2 is taken from the decision of the Tula City Duma of 11/23/2016 No. 31/785, for this type of activity it is equal to 0.36 .

Substitute the values ​​in the formula DB * FP * K1 * K2 = (7,500 * 5 * 1,798 * 0.36) = 27,273 rubles of imputed income per month. Multiply by 15%, we get the amount of tax per month 3,641 rubles, or 10,923 rubles per quarter. The calculated tax can still be reduced by the amount of contributions paid for employees, but not more than 50%, i.e. the budget must pay 10 923/2 = 5 462 rubles per quarter. In the year, respectively, it will be the amount of 21,848 rubles.

Calculate the tax for your case, you can use the calculator UTII .

USN Revenues

For this type of activity in the Tula region, the tax rate on the USN Revenues is set at 3% versus the usual 6%. The costs of this mode are not taken into account, so to find out the annual tax, you must multiply all the income received during the year by 3%, we get (12,000,000 * 3%) = 360,000 rubles.

The calculated tax can be reduced to half by paid contributions, just do it right, immediately reducing the advance payments before paying them (so that you do not have to declare a refund of overpaid tax for the year). In our case, the amount of insurance premiums for the year was 45,000 * 12 = 540,000 rubles. Reduce the calculated tax, we can at the expense of this amount, but no more than half. Total tax payable will be 50% of 360,000, i.e. 180 000 rubles.

USN Revenues minus expenses

The tax rate for the Tula region is reduced, and for this variant of the simplified tax system - 7% against the usual 15%. Nevertheless, it is worth choosing this mode if the share of expenses exceeds 65% of the income received. In our example, the share of expenses is only 40%, but we still do the calculation.

Revenues of 12,000,000 - expenses 4,800,000 = 7,200,010 * 7% = 500,400 rubles of tax. Moreover, we cannot reduce this amount at the expense of contributions, it is only taken into account in expenses, i.e. reduces the tax base before tax.

Main

First, we consider the tax base for calculating the income tax. To do this, it is necessary to extract VAT from the income (revenue). We receive VAT (1 830 508) and revenue without VAT of 10 169 492 rubles. From this sum we will deduct 4,800,000 rubles, we will get 5,369,492 rubles. We charge income tax at a rate of 20%, totaling 1,073,898. Let's add VAT here, it turns out that the total tax burden on the EIT (without property tax, since the company does not own its own real estate) will be 2,904,406 rubles.

The paid VAT can be reduced to some extent by offsetting the input VAT from the purchase of components, provided that you purchase them from VAT payers. But it is unlikely to be substantial. You can get exemption from paying VAT if the income from the sale of goods or services is less than 2 million rubles per quarter. In our case, revenue per quarter is 3 million rubles, so the release cannot be obtained.

If you add here the amount of contributions for employees (in all modes in this example, it is equal to 540,000 rubles), then it turns out that the state must pay 3,444,406 rubles per year, or almost 29% of the turnover. If we assume only the difference between income and expenditure, then it is necessary to give 43%. Do not forget that with the dividends that the founder of the LLC will receive, you must pay the personal income tax - 13%.

Summing up

Of course, the option of taxation on the OSNO for a small business is absolutely predatory. When comparing with the tax on UTII, we have a difference of 133 times! But even if we compare the OSNO with the USN Revenues, we also get an impressive result - 16 times.

Tax regime	Amount of tax per year (rubles)
UTII	21,848
USN Revenues	180,000
USN Revenues minus expenses	500 400
Main	2 904 406

What do we see from this example of calculations? Even with reduced regional rates, USN loses UTII. In principle, when providing services, imputation is almost always more beneficial than other modes. But if we are talking about trade, where the tax is considered based on the area of ​​the store, then the tax on UTII can be much higher than with the USN.

Let's return to our LLC "Vega". Although UTII was the most profitable option, but here we are limited by the number of clients (only individuals) and the type of services (repairs only). To be able to work with legal entities, as well as engage in the installation and configuration of computer systems and programs, you must choose the next most profitable mode - the USN Revenues.

As a result, I and our service team would like to advise budding businessmen? Calculation of the tax burden should be done even before you submit the documents for the registration of an LLC, because there is not much time to switch to the simplified tax system or the UTII:

• Notification of the transfer to the simplified tax system shall be submitted simultaneously with the documents for registration of the individual entrepreneur or within 30 days after registration.
• Notice of the transition to UTII must be submitted within five days after registration.

You did not have time to meet the deadlines - then you will work on the ESSE, which is used by default, as the main one, until the beginning of next year. But in general and in general, the registration of an LLC is an event that is easier to start than to finish, so unreasonable optimism is inappropriate here. In the absence of real business experience, we advise you to start your business as an individual entrepreneur.

Our other publications relevant to the founders of LLC:

• 10 things that must be done after registration Ltd.
• Dispel the myths that the founders do not respond with their property on debts LLC
• 6 legal ways and 1 dubious withdrawal of money by the founders of the business

For IPeshnikov:

• How much does a programmer earn in Moscow according to the Federal Tax Service
• 5 reasons not to use your personal account in freelance
• 7 tips for beginner sp to avoid problems
• What is more profitable to open to the developer: IP or LLC?
• How can I save on taxes 13.3 times?

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