The choice of the tax system

Ask an embodiment of the idea to start a business, choosing an appropriate and certainly a successful business idea, developing the best business plan and registering your business, every entrepreneur and businessman, faces the same problem: the choice of the tax system. After all, the correct choice of a suitable system of taxation depends on what and how much taxes will pay your company. In addition, the choice of the tax system dictates the kind of accounting that you'll need to keep. We try to describe all of the existing system of taxation of small businesses, describing in detail their advantages and disadvantages. The overall tax system involves the maintenance of books of the report in full. Choosing the system of taxation, the entrepreneur pays all the major taxes (15% of profits). This income tax, VAT, property tax and unified social tax. In addition, you can choose a simplified tax system (STS - 6% of revenues) or a single tax on imputed income (UTII). The latter system of taxation apply to such types of entrepreneurial activities such as: - household services - veterinary services - repair and maintenance, - storage of vehicles - transport of passengers at not more than 20 units of transport in private ownership - Retail shopping at a place not More than 150 m2 - catering for floor area not exceeding 150 m2, - the distribution and placement of outdoor advertising, advertising and transportation - accommodation services of tenants, if the floor area not exceeding 500 m2 - rental services of commercial sites and premises who do not have rooms for visitors. Such a tax system can not be used if your business is decorated for the rights of the partnership. The unified tax on imputed income - a very convenient system of taxation for your business, since, according to its regulations, no need to keep accounts in full. A tax on such a system is minimized. A business owner that uses a similar system, pays a single tax, the amount of which does not depend on profit business. According to this system of taxation does not need to pay contributions into the pension fund and maintain tax records. Simplified tax system is suitable for all the above activities, as well as for business, carried out on the Rights of the Company. Under this system, you also pay a tax, but its size depends on the profits of business. And to accounting for such a taxation system in its entirety as unnecessary. Simplified tax system can not use the facilities of business, whose income for the tax period exceeds 20 million rubles. It is also not allowed to use the tax system banks, companies with representative offices and branches, insurance companies, investment and pension funds, and securities market participants. Can not use the simplified taxation system, and businesses that specialize in the manufacture of excisable goods or agricultural products involved in gambling, private lawyers, the company, which employs more than 100 people, a company in which the share of other companies is over?, A company in which the value of the property and assets of more than 100 million rubles., budgetary organizations and foreign companies with subsidiaries and representative offices. But do not forget that under the simplified taxation system, when a company's income minus expenses, to be confirmed by documents. After checking with the tax, each type of expenditure would be considered very carefully, and the tax inspector will not hesitate to ask you to submit documentary proof of all you have specified in the declarations of expenditure. We hope that guided all of this information, you can choose the optimal tax system for the efficient and successful business.