USN is a simplified tax system. Such a payment is used by small and medium businesses. Firms with income more than 45 million rubles per year cannot be used by simplified. USN is obliged to pay entrepreneurs, even if the income and expenses of their organizations are almost equal. How to save on tax tax? Maybe reduce it?
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The head of the company has the right to apply to the IFTS, if he suspected that there is a overpayment on USN. According to the Russian Federation, the tax employees themselves are obliged to inform about it, only often does not occur. Therefore, the Tax Code should become a desk book of the IP.
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First of all, we go to the tax service, write an application for reconciliation. Here You can advise on this issue. Do not forget to take a package of acts:
Details of their own and your company
Accounting, tax reporting for the preceding period,
If you really have a wrap, then write an application either on return funds or on enrollmentamounts in the account of payment of the new Tax of PE. The answer to enrollment should you give within ten days. In the presence of other non-payment of pencils, the fees will fail. Return will come to your account in the continuation of 30 days. Even remember that it is impossible to pull the timing of the overpayment check, otherwise, after 3 years, money will disappear.
When paying contributions, the advance tax can be reduced. For example: Company revenue for the quarter - 6 million rubles, costs - 5.7 million rubles. The organization paid advance payment of 36,000 rubles (6% of profits), only 108,000 (per year). And according to the result, for the 4th quarter: the income is 24 million rubles, the flow rate is 22.8 million rubles. Raised tax per year - 15%.
24 million rubles. - 22.8 million rubles. \u003d 1,200,000 rubles;
The minimum tax is 240,000 rubles. (1% of income). And you have to pay: 240,000 - 108,000 \u003d 132 000 rubles.
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If the entrepreneur has subordinates, then he has the right to reduce payment by 50%. For example: for the quarter, the profit amounted to 200,000 rubles, the businessman paid the insurance premiums and hospitals - 30,000 rubles. Taxes of USN are equal in fact: 200 000 * 6% \u003d 12 000 rubles. And the head of the company can reduce the payment by 50% (12,000/2 \u003d 6,000 rubles)
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For loss companies, there is the right to reduce payments for USN at estimates over the past year. You can take calculations for the previous 10 years, but not more. See article 346 of the NK of Russia.
At first glance, it may seem that everything is difficult. But, after reading this information, any entrepreneur will be able to learn how to reduce taxation of the USN for its organization and not to overpay the round sum.
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