What taxes does the LLC pay?

The taxes paid by the LLC are determined by the applicable tax system - USN, OSNO, UTII or ECX. There are also taxes common to all, such as dividend tax, payroll taxes, etc.

Taxes LLC on the simplified tax system

USN ("simplified") - the most favorable mode for LLC. In this case, income taxes, VAT, property tax are replaced by a single tax. Its rate depends on the form of taxation - it can be 6% of the income (revenue) received or 15% of the difference between income and expenses. In some regions, preferential rates have been established for the simplified tax system, income-expenses for certain types of activities - from 5%. The advantage of USN-6% is the possibility of reducing the tax on contributions for employees.

Organizations do not pay corporate income tax on the simplified tax system, an exception is if the company has income from securities.

The transition to the simplified tax system is based on the application of the taxpayer, otherwise, by default, all LLCs are transferred to the OSNO.

The organization must transfer advance payments for a single tax on a quarterly basis by the 25th. The annual tax is paid until April 30, and before March 31 it is necessary to submit a declaration.

LLC Taxes on OSNO

Organizations at the OSNO are obliged to conduct accounting in full, as well as to pay all taxes adopted in the Russian Federation

(VAT, taxes on profits and property of organizations).

Income tax is paid quarterly until the 28th. The basic tax rate is 20%, reduced rates can be set in the regions. It is calculated as the difference between income and expenses. Amounts excluding VAT are taken as income. The list of expenses is not limited (as in the case of the simplified tax system), but they must be justified and documented.

Regardless of the tax regime, LLCs pay state duties, excise taxes, mineral extraction tax, transport, land, water tax, customs duties, and also transfer 9% tax on dividends, salary taxes to the FSS and PFR.

On a quarterly basis, by the 20th day, LLCs must pay VAT at the rates of 18%, 10%, 0%. In a simplified form, VAT is calculated as follows: the amount of income divided by 118 and multiplied by 18 is the VAT “accrued”. Offset VAT is calculated based on invoices received from suppliers. Amount of VAT payable = "amount to be charged" minus "amount to be set off". If LLC turnover for the quarter was less than 2 million rubles, then they have the right not to charge VAT.

Finally, OSNO LLCs pay property tax - on a quarterly basis, by the 30th. The rate varies depending on the region and is no more than 2.2%.