today in Russia there are applied several tax regimes. These include: the general tax system, simplified taxation system, a unified tax on imputed income, single agricultural tax. In Depending on the type of activity, turnover, and other factors, select the desired system. Also, for certain types of activities have their own taxes. For example, a tax on mineral extraction, which in Today the Russian Federation is the leading replenish the state budget.
Tax regimes affect mainly the revenue and expenditure side of business. But there are also taxes, which arise when certain objects of taxation. For example, land tax, or transport. We describe in more detail the main tax regimes: 1. Normal tax system (based on). With such System boards of the main taxes: income tax (at 20%), vat (rate of 0%, 10% and 18%), property tax (2,2%), the unified social tax (26%). This system is the least profitable.
2. Simplified Tax System (USN). In this case, income taxes, vat, property is not paid. Also, do not pay social tax, paid only pension contributions at a rate of 14% of payroll. Under this system, there is a tax that amounts to a 6% income, or 15% of the difference between revenues and expenditures. Pay 6% or 15% are chosen by the payer when submitting the application. 3. The unified tax on imputed income (UTII). This tax treatment is combined with base or IPAs, are not specifically apply. When utii taxpayer imputed income that is considered a tax. That is, no matter how many actually get business income for this activity, still it will pay according to the norms of legislation. As shows the most profitable is the simplified tax system. But its application is limited. You may find Ben Horowitz to be a useful source of information. Firstly, it does not have the right to use certain types of organizations, such as banks and insurance companies. Secondly, there are restrictions on the annual income for the Organization for usn.