What does the general tax system mean? What is the basis (general taxation system). Advantages and disadvantages

Tax laws offer small business owners several systems and reporting to choose from. Beginning entrepreneurs are attracted by the conditions of specialized regimes (simplified, single tax), which, in fact, are focused on supporting small business formations.

General taxation system (GTS) frightens beginners with complex accounting accrual schemes and voluminous reporting. Let’s try to figure out whether “simplified taxation” is always convenient and beneficial, what advantages the activities under the OSN entail and what are the characteristics of the general taxation system as a whole.

Welcome to OSN

The transition to a general taxation system occurs automatically if the company or individual entrepreneur (IP) did not declare during registration their desire to “profess” an alternative system. The choice should be made in a timely manner, since it will be possible to change the tax status of the enterprise only from the beginning of the next calendar year.

Traditional (general) tax system provides for the payment of all taxes and contributions declared by tax legislation. This is, first of all:

income tax - for enterprises;
Personal income tax – personal income tax for individual entrepreneurs;
- for legal entities;
insurance contributions to social funds - PF, Social Insurance Fund, Compulsory Medical Insurance Fund.

There are other types of fees and taxes (to the Federal and local budgets) related to the characteristics of business categories. Just as it is possible to exempt some payments by decision of authorized structures.

The reporting format for small enterprises and individual entrepreneurs operating on OSN is reduced compared to the volume of documentation for large organizations. Individuals, for example, are not required to use the Chart of Accounts and maintain double entries in their accounts.

He talks about the general taxation system for individual entrepreneurs in the video below.

The notorious VAT

Simplified and general tax systems differ greatly in reporting matters. The first frees entrepreneurs from the need“bother” with complicated calculations and regular VAT reporting. For individual entrepreneurs or small businesses working for the end consumer, such a concept as “tax credit” () is of little concern.

If an enterprise actively cooperates with other legal entities and supplies products or services to VAT payers, then it should choose OSN. Otherwise, the company may lose profitable counterparties. Mandatory payment of VAT requires the import of goods into the Russian Federation– for the information of importing entrepreneurs.

From revenue or from profit?

There is no need to talk about income tax. In special modes there are fixed rates of the “basic” tax in percentage terms to actual revenue. It does not take into account whether the business is operating with a profit or the enterprise is suffering losses.

The traditional system considers net income (profit) as an object of taxation - less costs associated with the economic activities of an enterprise or individual entrepreneur. Correctly calculating taxable income means correctly (from the point of view of inspectors) and profitably (from the point of view of business) to present the activities of the company.

Documented “zero” or unprofitable balance, exempts the entrepreneur from paying income tax. The loss is taken into account to reduce tax in future reporting periods.

System limitations

“Simplified” regulates certain requirements for doing business. Special regimes limit in particular:

number of employees;
income levels;
residual value of the property;
activities;
dimensions of retail space.

Conditions that are quite acceptable for individual entrepreneurs can become a serious obstacle under the general taxation system for LLCs. The general tax regime does not imply business restrictions in this direction.

This difficult reporting on OSN

Recent changes in legislation allow the use of a simplified form of accounting reporting for all small businesses, regardless of the taxation regime and type of activity. Therefore, for small enterprises and individual entrepreneurs on the OSN, the volume of information provided to the Federal Tax Service and statistical authorities is comparable to the reporting format of the “simplified” ones.

Once a year, small businesses in all taxation systems submit:

Balance sheet (form 1).
Statement of financial results (form 2).
The data is presented in abbreviated form (without decoding by article).

Tax reporting under the simplified taxation system consists of:

annual (quarterly) returns on selected taxes;
annual 2-NDFL certificates on the income of employees;
reports are submitted to social funds annually and quarterly.

DOSN requires the preparation of the following documents:

income tax returns – quarterly;
VAT returns – quarterly;
property tax returns – for the year;
2-NDFL certificates – for the year;
3-NDFL certificates – for individual entrepreneurs;
declarations on transport tax - for paying enterprises.

As well as information (reports) on accruals and transfers to social funds.

Transition from “simplified” to OSN

The transition to a common taxation system can be initiated both by the entrepreneur himself and by the tax control authorities. The first situation arises when the limits of special regime restrictions become too tight for successful business development. The second case is the result of the tax inspectorate identifying inconsistencies between the actual activities of the company (IP) and the criteria for being on the simplified tax system.

In order to correctly change the tax format (regardless of the reason), you should provide the following to the tax office at the place of registration:

notification of refusal from the simplified tax system - no later than 15 days from the end of the reporting year (until 15.01);
report of the “simplified” tax payer for the last reporting period;
receipt of the last timely payment of tax;
certificate of the payer on the basis of which economic activity was carried out.

Business entities are transferred to OSN from the beginning (01.01) of the calendar year following the reporting one. The transition from special regimes to OSN entails operations to transfer accounting and tax reporting to traditional “rails”. This is connected with registration of a VAT payer, with determining the cost of fixed assets and depreciation charges, with transitional trade transactions and other aspects of “perestroika”.

We suggest looking at a specialist’s commentary on OSNO reporting.

Let's summarize and draw conclusions

The simplified taxation system is most beneficial for individual businesses (individuals) and small enterprises (legal entities) - suppliers of goods and services to the end consumer.

OSN is the preferred form of taxation for small businesses:

cooperating with VAT payers;
demonstrating significant expenses in business activities;
working with a “zero” or unprofitable balance;
implying in the future that the simplified tax system restrictions will be exceeded.

For some, it is more important to avoid problems and difficulties with reporting. Some people prioritize economic benefits. In any case, it is necessary to remember: the choice of taxation system must be a deliberate and calculated action. The viability and progressiveness of any business directly depends on this.

The current version of the legislation regulating taxation offers several options for replenishing the state treasury for entrepreneurs and organizations. To stimulate small businesses, a number of special regimes have been created, and by default all legal entities are offered OSNO – general taxation system.

The division of deduction forms into categories “for small businesses” and “for large companies” is conditional. OSNO scares off novice entrepreneurs with difficulties in accounting. Also, this form of taxation obliges an individual to regularly make all types of contributions:

(only for legal entities);
to the Pension Fund, Social Insurance Fund and Federal Health Insurance Fund.

Important: depending on the selected areas of activity (and the corresponding ones), it is possible to charge additional contributions to local budgets from entrepreneurs and enterprises.

Also within the competence of regional and local assemblies is the ability to cancel fees for certain categories of individual entrepreneurs and companies.

How to switch to OSNO?

If a company or individual entrepreneur, when registering with the Federal Tax Service, did not attach to the list of documents an application for the transition to one of the special tax regimes, then they are obliged to make payments in accordance with the rules provided for OSNO.

If the procedure has already been completed, then the initiator of the transition of the individual entrepreneur to OSNO can be either the Federal Tax Service or the entrepreneur himself. In the first case, this is possible due to the identification of discrepancies between the declared types (or volumes) of activity and the actual ones. This situation occurs due to a number of specific restrictions that any special tax regime imposes on:

average annual number of employees;
the amount of income of an individual entrepreneur or enterprise;
total value of property;
specifics of the company's activities;
the size of leased or owned premises for trade or other economic activities.

If an individual entrepreneur is attracted by the advantages and is not put off by the features of OSNO, then he can change the taxation system at his own request. To do this, you need to perform a number of mandatory actions:

Write and submit a request to refuse the simplified system at the place of registration (before January 15 of the reporting year).
Attach full reporting in the form established by law for the simplified tax system.
Add to the package of documents a receipt for the latest transfer to the account of the Federal Tax Service.
Submit a taxpayer certificate to the Federal Tax Service.

If the documentation is accepted by the Federal Tax Service, the transfer will take place from the beginning of the next reporting year (from January 1). Also, a company or individual entrepreneur will be subject to a number of mandatory procedures necessary to create OSNO reporting:

VAT registration;
determination of the estimated value of fixed assets;
accounting for all transitional trade transactions, and so on.

Main deductions: VAT and revenue tax

In the reporting context, any of the forms of the simplified tax system bears little resemblance to the OSNO. The key difference between these systems is the value added tax (VAT), which those taxed under the general system are forced to pay, and from which those who choose one of the special forms are exempt. For companies operating in the trade sector, a general taxation system is more suitable.

Another question that has long tormented novice entrepreneurs is the basis on which amount taxes are calculated. In the case of simplified taxation systems, replenishment of the treasury occurs depending on revenue. Current tax legislation does not include any mitigating conditions for companies suffering losses - payments will have to be made regardless of the profitability of the enterprise or company.

OSNO is characterized by the calculation of payments as a percentage of actual profit - the difference in income and documented expenses when conducting business.

In the absence of a positive balance, the individual entrepreneur is exempt from taxation and can count on a tax reduction in the next reporting period. In this case, the quality of accounting comes first, which consists of the ability to document the maximum share of expenses in accordance with the law and make the business as profitable as possible in terms of tax payments.

Interesting: the import of any goods into the territory of the Russian Federation requires payment of VAT.

Tax reporting OSNO

The most recent changes in tax legislation have allowed individual entrepreneurs and other small businesses to work only with a simplified reporting system, without resorting to a general one. This innovation applies to all individual entrepreneurs, regardless of the field of activity and tax regime.

So for small business companies and individual entrepreneurs, the volumes of reporting submitted for this category are approximately equal. The following documents are common to both taxation systems:

Form 1 (company balance sheet).
Form 2 (a document containing information on financial performance indicators).
The report in abbreviated form (for each of the articles).

Additionally, tax authorities and statistics collection agencies will require:

Income tax returns (every quarter).
(similar).
Property tax return (for the calendar year).
Certificates on forms 2-NDFL and 3-NDFL (once a year, the latter - only for representatives of small businesses).
Reporting on transport, land and water taxes (if you select the appropriate OKPO codes).

Pros and cons of OSNO

When switching to OSNO, both the economic benefits of the company and the ease of creating reporting and accounting are considered most important. The last criterion is extremely important, because the company’s reputation depends on how correctly the income and expenses of the individual entrepreneur on OSNO are calculated. If the Federal Tax Service finds signs of a deliberate reduction in the company’s profits, it faces penalties. Therefore, the choice of taxation system is an extremely important decision, on which the success of business activities in the future directly depends.

The question of the transition of an individual or individual entrepreneur to OSNO is individual in nature and directly depends on whether the disadvantages of this form of taxation are critical. These include:

complexity of accounting;
special requirements for storing documentation and reporting;
a large number of tax items;
possible additional contributions to the budgets of regions and constituent entities of the Russian Federation.

The advantages include:

no restrictions on profits;
the ability to hire any available number of employees, rent any number of premises for activities (including trade);
the ability to document losses from activities and not pay tax;
option to reduce the rate for enterprises that suffered a loss in the previous reporting period.

Special tax regimes are more beneficial to companies that depend on cooperation with other legal entities and are engaged in the provision of various services or the sale of goods on an industrial scale. In other cases, OSNO is a worthy alternative for a large number of entrepreneurs.

UTII, USN, OSNO, PSN, Unified Agricultural Tax: for some this is a meaningless set of letters, but for an entrepreneur it is a direct indication of what his tax burden will ultimately be. To learn how you can compare taxation systems in order to legally reduce payments to the budget when doing business, read the article "
And for those who still have questions or those who want to get advice from a professional, we can offer free tax consultation from 1C specialists:

If you want to know what it is general taxation system, there is no point in leafing through the Tax Code; you will not find such a definition there. In contrast to special tax regimes, each of which is assigned a chapter with a corresponding name and one tax ( single, imputed , agricultural tax or patent ), by OSNO we mean the totality of taxes. A detailed comparison of tax regimes is presented.

For most beginning entrepreneurs, especially individual entrepreneurs, we recommend the simplified tax system (simplified taxation system).It combines two different tax options,differing in tax base, tax rate and tax calculation procedure:

You can switch to the simplified tax system immediately when registering a business; in our service you can prepare a notification about the transition to the simplified tax system absolutely free of charge (relevant for 2019):

Features of OSNO

The general taxation system is also called the basic taxation system, and the abbreviation of this name may also look like OSN, And How BASIC. We prefer the latter option.

Organizations on OSNO pay the following taxes:

organizations at a rate of 20%, with the exception of a few preferential categories of taxpayers;
VAT at the rate of 0%, 10%, 20%;
corporate property tax at a rate of up to 2.2%.

Individual entrepreneurs on OSNO pay:

personal income tax at a rate of 13% (if the entrepreneur was a resident of the Russian Federation in the reporting year);
VAT at the rate of 0%, 10%, 20%;
property tax for individuals at a rate of up to 2%.

You can be on OSNO for the following reasons:

The taxpayer initially does not meet the requirements and restrictions provided for the preferential tax regime, or subsequently ceased to satisfy them;
A businessman must be a VAT payer;
The taxpayer falls into the category of income tax benefits (for example, a medical or educational organization);
Simply out of ignorance that there are other taxation systems: simplified tax system, UTII, unified agricultural tax and PSN (only for individual entrepreneurs);
Some other good reasons, because if you decide to engage in activities for profit, it is difficult to assume that you deliberately chose the regime with the highest tax burden.

How to switch to OSNO

There is no need to report the transition to OSNO, because this regime operates in the Russian Federation as the main one without restrictions on types of activities, and it is applied by default. If you have not declared in the prescribed manner about the transition to a special tax regime, you will work on the general taxation system.

In addition, you will find yourself on OSNO if you no longer meet the requirements of special preferential tax regimes. For example, if an entrepreneur working on a patent does not pay its cost within the established time frame, then all income received from patent activities and accounted for in a special Book will be taxed based on the requirements of OSNO.

The general taxation system is not subject to any restrictions on types of activities, income received, number of employees, value of property, etc. Almost all large enterprises work on OSNO, and as VAT payers, they also prefer to work with those who pay this tax.

The general taxation system cannot be combined with the simplified tax system and unified agricultural tax. Organizations can combine OSNO with UTII, and individual entrepreneurs have the right to work simultaneously in three modes: OSNO, PSN and UTII (provided that the types of activities for each mode are different).

Brief description of taxes paid on OSNO

Undoubtedly, keeping records and submitting reports using a common system is very problematic. In one article it is impossible to give a complete picture of this tax system or provide examples of tax calculation, as we did in articles devoted to special tax regimes. Each of the taxes mentioned above deserves separate consideration, especially VAT, but here we will only give a general understanding of the tax rates, reporting, payment and tax benefits for each tax.

Corporate income tax

The object of taxation here is profit, that is, the difference between the income received by the organization on OSNO and the expenses incurred. Income taken into account for income tax includes income from sales and non-operating income. A lot of disputes between businessmen and tax authorities are caused by confirmation of expenses that reduce the tax base. The more expenses can be confirmed, the less tax will be payable, so it is natural that the tax authorities assess the validity of expenses very meticulously. The Tax Code imposes two requirements on expenses declared by the taxpayer: economic justification and documentary evidence.

Economically justified expenses mean those expenses that were incurred to make a profit. Can expenses be considered justified if no profit was ultimately received? This issue has repeatedly become the subject of legal dispute, and at the highest levels. Quite often, the courts take the side of the taxpayer, defending the principle of freedom of entrepreneurial activity and giving the right to assess the effectiveness of the business to the taxpayer himself. And yet, one must be prepared for the fact that any expenses that the organization assessed as justified at OSNO may be challenged by the tax inspectorate.

The situation is also difficult with the issue of documentary evidence of expenses when calculating income tax. Documents called supporting documents include the so-called primary documents (cash order, act, invoice, certificate, etc.), as well as invoices and contracts. Any inaccuracies or errors in filling out (drawing up) such documents may result in the tax office deeming the expenses undocumented.

The income tax rate is generally 20%. A preferential zero rate is provided for organizations in the field of education and medicine. In addition, the tax rate varies from 0% to 30% when taxing dividends received by an organization from participation in other organizations. All options for the tax rate for income tax are given in Art. 284 Tax Code of the Russian Federation.

Personal income tax

This tax is paid by individual entrepreneurs working for OSNO. Personal income tax can also be called a difficult tax to understand, because it is paid not only on income received from business activities, but also on the income of ordinary individuals. Tax rates for personal income tax vary from 9% to 35%, and each tax rate has its own procedure for determining the tax base.

If we talk about the tax on income from business activities of an individual, then in essence it is similar to the corporate income tax, but its rate is lower: not 20%, but only 13%. Individual entrepreneurs on OSNO have the right to professional deductions, that is, to reduce the amount of income received from business activities by justified and confirmed expenses. If there are no supporting documents, then the amount of income can only be reduced by 20%.

Speaking about this tax, it is also worth mentioning the concept of a tax resident of the Russian Federation, because The personal income tax rate depends on this status. In order for an individual to be recognized as a tax resident in the reporting year, he must actually stay in Russia for at least 183 calendar days over the next 12 consecutive months. The income of non-residents is taxed at a rate of 30%.

Property tax

There is a distinction between property tax for organizations and property tax for individuals, which includes individual entrepreneurs. The difference between these two taxes is small.

The object of taxation for organizations is movable and immovable property, which is accounted for on the balance sheet as fixed assets. At the same time, fixed assets included in the first or second depreciation group in accordance with the Classification of fixed assets are not subject to tax from January 1, 2013. The tax base is the average annual value of the property, and the maximum tax rate is 2.2%.

The object of taxation for personal property tax is only real estate. If an individual entrepreneur on OSNO uses real estate belonging to him in his business activities, then he will pay property tax on a general basis, like an ordinary individual. Individual entrepreneurs under special tax regimes (,) have the right to receive an exemption from paying this tax; in relation to the property that they use for business purposes, there is no such benefit for the general system. The tax rate does not exceed 2% of the inventory value of real estate

Value added tax for individual entrepreneurs and organizations on OSNO

And finally, the most difficult tax to understand, report, pay and return is. This tax is indirect, and as a result, its burden is borne by the end consumers of goods and services. VAT is charged on:

sales of goods, works or services on the territory of the Russian Federation;
free transfer of goods, works or services on the territory of the Russian Federation;
transfer of property rights on the territory of the Russian Federation;
performing construction and installation work for own consumption;
transfer of goods, works or services for one’s own needs;
import of goods.

The tax base for VAT is the cost of goods, works and services sold. The total tax amount can be reduced by the amount of tax deductions, that is, by the VAT presented by suppliers or paid at customs upon import. Tax rates for VAT can be 0%, 10%, 20%, in addition, there are also calculated rates in the form of 10/110 or 20/120.

According to Art. 145 of the Tax Code of the Russian Federation, organizations and individual entrepreneurs can be exempted from VAT payer obligations if in the three previous months the amount of revenue from the sale of goods (work, services) did not exceed two million rubles in total.

Reporting and tax payments of organizations on OSNO

For organizations on the general taxation system it looks like this:

Corporate income tax is paid only by legal entities on OSNO. The procedure for submitting declarations and paying income tax is quite complex and depends on the chosen method of calculating advance payments. For organizations with income of less than 15 million rubles per quarter, the following reporting periods are established: first quarter, half a year and nine months. In this case, profit declarations must be submitted no later than April 28, July, October, respectively, and at the end of the year - no later than March 28. If an organization chooses to accrue advance payments based on actual profits, then declarations are submitted every month, no later than the 28th day of the month following the reporting month. In both cases, advance tax payments themselves must be made monthly, also before the 28th, but the procedure for accounting for them will be different. When reporting quarterly, advance payments are calculated based on data for the previous quarter, and then, if necessary, recalculated. In the second case, advance payments are made based on the actual profit received in the reporting month.
Organizational property tax on OSNO. The reporting periods for this tax are the first quarter, six months and nine months of the calendar year. Declarations must be submitted no later than the 30th day of the month following the reporting quarter, that is, inclusively before April 30, July, October and no later than January 30 at the end of the year. At the same time, local laws have the right not to establish reporting periods, that is, the declaration in these cases is submitted once a year - no later than January 30. As for payment of property tax, if quarterly reporting periods are established in the region, then the obligation to make advance payments for property tax arises every quarter. The deadline for making advance payments is set by the regions, for example, in Moscow it is no later than 30 days after the end of the reporting period, and in the Krasnodar Territory only 5 days are given for this. If reporting periods are not established by local laws, then the tax is paid once a year.

Reporting and tax payments of individual entrepreneurs on OSNO

An individual entrepreneur working for OSNO must report and pay taxes in the following order:

The VAT return is submitted every quarter, no later than the 25th day of the month following the reporting quarter, i.e. until April 25, July 25, October 25 and January 25 inclusive. The procedure for paying VAT is different from other taxes. The tax amount calculated for the reporting quarter must be divided into three equal parts, each of which must be paid no later than the 25th day of each of the three months of the next quarter. For example, at the end of the second quarter, the amount of VAT payable amounted to 45 thousand rubles. We divide the tax amount into three equal parts of 15 thousand rubles each, and pay it within the following deadlines: no later than July 25, August, September, respectively.
Personal income tax. The declaration at the end of the year is submitted by the entrepreneur in form 3-NDFL no later than April 30 for the previous year. In addition, it is necessary to submit a declaration of expected income in Form 4-NDFL for those individual entrepreneurs whose income received during the year differs from the income of the previous year by more than 50%. Advance payments for personal income tax are transferred within the following terms: the first advance payment no later than July 15, the second - no later than October 15, the third - no later than January 15. At the end of the year, personal income tax, taking into account advance payments, must be paid before July 15 inclusive.
Personal property tax is charged on the inventory value of real estate owned by an individual. Property tax declarations for individuals are not provided, and tax notices are sent to property owners by the Federal Tax Service. The deadline for paying such tax is no later than November 1 of the year following the reporting year.

We draw the attention of all LLCs to OSNO - organizations can pay taxes only by non-cash transfer. This requirement is put forward by Art. 45 of the Tax Code of the Russian Federation, according to which the organization’s obligation to pay tax is considered fulfilled only after presentation of a payment order to the bank. The Ministry of Finance prohibits the LLC from paying taxes in cash. We recommend you on favorable terms.

To avoid annoying financial losses, you first need to properly organize your accounting. Submitting correct reports to OSNO is not the easiest task, therefore, so that you can try outsourcing accounting without any financial risks and decide whether it suits you, we, together with the 1C company, are ready to provide our users with a month of free accounting services:

We hope that we were able to bring some clarity to the concept of OSNO and show how complex taxation can be on a general system. If the scale and type of activity of your new business meets the requirements of special tax regimes ( USN, UTII, PSN and Unified Agricultural Tax ), we advise you to start working with them.

OSNO is a tax regime for which there is no separate chapter in the Tax Code of the Russian Federation. It pays the maximum number of different taxes. However, in some cases this regime is necessary and the most rational from the point of view of optimizing taxation, so it is necessary to know its basics and compatibility with other regimes.

General taxation system (OSNO) for LLCs and other entities: what is it in simple words

About the possibility of application BASIC is not mentioned in the Tax Code of the Russian Federation; on the contrary, each of the chapters devoted to special regimes talks about the transition to them from BASIC. This is due to the fact that OSNO - taxation system, which operates according to the general rule if the subject of taxation is an organization or individual entrepreneur (IP):

has no right to use;
did not exercise the right (did not declare within the prescribed period) to apply one of the special tax regimes.

Reasons for choosing a job BASIC individual. We will talk about the main ones below.

BASIC is applied regardless of the organizational and legal form by all tax entities, including LLCs, joint-stock companies, unitary enterprises, public organizations, individual entrepreneurs, budgetary institutions, etc.

General taxation system: types of taxes, tax control

Main taxes paid on BASIC:

for the activities of the subject of taxation - value added tax (VAT), profit tax (for individual entrepreneurs - personal income tax), property tax, transport tax, excise taxes (for relevant types of activities), etc.;
taxes on employee salaries - personal income tax (NDFL), insurance contributions to social funds (mandatory not only for BASIC, but also in other modes).

Each of the taxes paid on BASIC, a separate chapter of the Tax Code of the Russian Federation is devoted, for each of them tax returns are submitted, both payments payable and, in many cases, advance payments are calculated. For each tax BASIC a tax audit may be carried out.

In addition to taxes on BASIC various fees and duties are subject to payment provided for by other laws and regulations - customs, for issuing licenses, etc. (mandatory not only when applying BASIC, but also for taxpayers using other regimes).

How OSNO is used in accounting: explanation of the application procedure

BASIC(in another version of the abbreviation - OSN) - this is reflected in accounting for tax accounting purposes of the full cycle of economic activity: the formation of the cost of products (works, services), mark-ups made, etc. For this, they keep accurate records of incoming raw materials and calculate depreciation of equipment. At BASIC It is mandatory to maintain accounting records in accordance with accounting legislation.

Currently accounting for BASIC is carried out, as a rule, in an automated form; tax returns are obligatory submitted via telecommunication channels (TCS). Based on the results of tax audits of any of the taxes when BASIC there is a risk of having to recalculate other taxes that are BASIC quite a lot and they are interconnected.

Who needs OSNO

Under each of the special regimes, the most common of which are the simplified taxation system (STS) and the unified tax on imputed income (UTI), in simple words, only the amount of income matters (with some exceptions). The most rational choice BASIC is in the following cases:

Sellers of goods that the organization resells use BASIC. In this case, a reasonable purpose of use BASIC— receiving a VAT deduction.
An organization sells goods (performs work) using equipment. In this case, the organization generates a large amount of costs included in the cost of this product. For a number of reasons (depreciation, a large share of wages in the cost), it becomes profitable to use BASIC.
The organization enters into transactions with budgetary institutions or enterprises, most of which use BASIC.

So, BASIC- this is a general taxation regime, which in some cases may be necessary or advisable to apply. This is a regime that includes different taxes depending on the type of business activity, as well as taxes on employee salaries.

Perhaps the most complex tax regime, which involves paying the largest number of taxes and maintaining accounting and tax records, is the general taxation system (OSNO). Organizations and individual entrepreneurs can conduct their activities in a general mode. In this article we will talk about the features of OSNO, and what taxes are paid by those who choose this system.

OSNO - what is it?

In simple words, OSNO can be characterized as a tax regime in which organizations and individual entrepreneurs operate that have not chosen any special regime (STS, UTII, Unified Agricultural Tax, patent), or have lost the right to it. Using OSNO, organizations pay income tax on their income, and individual entrepreneurs pay personal income tax.

How to become a taxpayer on OSNO

A general tax regime can be applied for a number of reasons, for example:

the taxpayer cannot apply the “simplified tax”, UTII or other special tax regime, because it does not meet the necessary requirements for this;
a special tax regime was applied, but the taxpayer exceeded the permissible restrictions or violated requirements (for example, in terms of the number of employees or income level), and as a result automatically switched to OSNO;
the general taxation regime is beneficial for the organization because it conducts activities for which benefits are provided for income tax (for example, it is a participant in the Skolkovo center);
It is beneficial for a company or individual entrepreneur to be a VAT payer, since most of the counterparties work for OSNO and are interested in input tax.

The general tax system can be applied to all types of activities without restrictions on the number of employees, amount of income, etc.

If a newly created taxpayer has not declared in the prescribed manner about its transition to a special regime, then OSNO will apply to its activities by default - there is no need to specifically notify the Federal Tax Service. You can voluntarily switch to OSNO from the special regime starting in the new year by notifying the tax office by January 15.

At the same time, the general form of taxation can be combined with some other tax regimes:

a legal entity on OSNO has the right to combine it with UTII for certain types of activities,
Individual entrepreneurs can combine OSNO with UTII and a patent for different types of business.

A prerequisite for combination is maintaining separate records of income and expenses for each type of activity. It is impossible to combine OSNO with the “simplified tax” and the unified agricultural tax (USAT).

What taxes are paid under OSNO

The Tax Code does not independently consider the general taxation system, like other special regimes. The tax burden on OSNO is the highest, because it includes not only income tax or personal income tax. This system implies a whole set of taxes, each of which is assigned a separate chapter in the Tax Code of the Russian Federation.

Organizations and individual entrepreneurs using OSNO will have to pay the following taxes:

income tax - for organizations (Chapter 25 of the Tax Code of the Russian Federation),
Personal income tax – for individual entrepreneurs (Chapter 23 of the Tax Code of the Russian Federation),
VAT (Chapter 21 of the Tax Code of the Russian Federation),
property tax of organizations (Chapter 30 of the Tax Code of the Russian Federation),
property tax for individuals - for individual entrepreneurs (Chapter 32 of the Tax Code of the Russian Federation).

Using special regimes, taxpayers, as a rule, are exempt from paying the listed taxes, but for OSNO, the Tax Code of the Russian Federation establishes their mandatory payment if there is an object of taxation. All other federal and local taxes (transport, land, water, excise taxes, fees, etc.) are also paid, if necessary.

In addition, as with any tax regime, organizations and individual entrepreneurs are required to transfer personal income tax and insurance premiums on all income paid to their employees, and individual entrepreneurs are also required to pay fixed insurance premiums “for themselves.”

Reporting under the general taxation system

The general system involves a fairly large volume of tax reporting, as well as accounting reporting.

Accounting statements on OSNO

The taxation system allows that small businesses can conduct simplified accounting and submit simplified accounting, which includes only two forms: balance sheet and financial performance statement. Enterprises that are not small are required to maintain full accounting and submit a full set of reporting forms:

balance sheet and financial results report,
statement of changes in capital,
cash flow statement,
explanations for balance sheets and reports.

An individual entrepreneur on the general taxation system of the Tax Code of the Russian Federation allows you not to keep accounts, but only if the entrepreneur reflects all income and expenses in KUDIR (clause 2 of Article 54 of the Tax Code of the Russian Federation). Maintaining KUDIR is necessary to determine the personal income tax base.

Tax returns under OSNO

Organizations submit an income tax return to the Federal Tax Service on a quarterly basis and at the end of the reporting year. The filing deadline is the 28th day of the month following the reporting period, and the annual declaration is submitted before March 28th. When making advance payments, reporting is submitted by the 28th of each month.

An individual entrepreneur, having received his first income under the general taxation regime, is required to submit Declaration 4-NDFL on estimated income, and for the past tax period submits an income tax return 3-NDFL. It is submitted annually before April 30.