The program title is simplified system of taxation, account and accounting for the subjects of small-scale enterprises. Exactly this above named program will be discussed in the paper with more details and we will understand system of taxation on its example.
In the Russian Federation the simplified system of taxation, account and accounting for small-scale enterprises was entered by the Federal law â„-222 in December,29 1995 "About| the simplified system of taxation, account and accounting for small-scale enterprises» (adopted December, 8 1995).
The simplified system of taxation, account and accounting for small-scale enterprises - organizations and individual businessmen, is used along with the system of taxation, account and accounting, foreseen by the Russian Federation legislation adopted before. The right of choice of the system of taxation, including|switch| the passing to the simplified system or return to|by| the system adopted before, is given to small business entities on voluntarily basis. The application of the simplified system of taxation foresees the replacement of payment the aggregate of federal, regional and local taxes and collections payment of the united tax, calculated|estimate| on the results of economic activity for the covered period. The simplifying of the operating system of taxation of individual businessmen happened due to replacement of payment set by the legislation of Russian Federation of income-tax on a profit, got|receive| from the course of business, by payment of patent on carrying|occupation| on this activity.
Also the simplification of account and accounting happened due to grant organizations, to applying the simplified system, rights for processing of primary documents and conduct|support| of book of profits and charges on the simplified form|shape|, and also without application of method of double record, card of accounts and other|another| requirements, but the operating order of conduct|support| of cash operations and presentation of the necessary statistical accounting for organizations and businessmen, utilizing|use| the simplified system, are stored. The conditions of passing to the simplified system are:
1. The maximum quantity of employees is up to 15 persons;
2. The total|joint| size|dimension| of gross profit yield is not more than 100000 minimum wage;
3. Organizations, producing excise| products|production|, do not get under the action|act| of the simplified system; organizations, created on the base of the liquidated structural subdivisions of operating enterprises; credit organizations; insurers; investment funds; professional participants of market of equities; enterprises of gambling and entertaining business; and also noncommercial organizations.
For the passing to the simplified system, except for the above-stated terms, it is necessary to hand in the application on delivery of patent in proper manner not later, than one month prior to beginning|origin| of the next quarter, in that tax organ where the organization or businessman is registered as a taxpayer. The patent is given for one calendar year. At the receipt of the patent the organization or businessman must also present|represent| the book of record of profits and charges, in which the name of the organization, type of the carried out activity (only for businessmen), location, numbers of clearing and other accounts, opened in banks are specified.
Refuse from the application of the simplified system and passing to the accepted one before, may be carried out by small enterprises and businessmen, only from the beginning of the next calendar year, on condition of handing in the application to a tax organ not later than in|after| 15 days before completion of the year. It is also possible to pass to the ordinary|usual| system of account, if the organization does not hand in the application on the delivery of patent for the next calendar year in the term set by law, in this case the small business entity loses the right for the application of the simplified system automatically. If the| enterprise wants|wish| to give up the simplified system in the middle of the year, it is sufficient|enough| to show in the report for|after| the next quarter the quantity of employees| in the amount|quantity| of 15 persons and more (organization will be deprived of the patent).
The subject of taxations of organizations in the simplified system is|appear| a gross income, got|receive| for the covered period, or the profit yield, got|receive| for the covered period.
If the types of activity, having different|diverse| size|dimension| of annual cost of the patent, are indicated|specified| in the patent, the payment of the patent is made|produce| on that type of activity, which the maximal cost corresponds to. The payment of cost of the patent is carried out quarterly to the 15th of the first month of a quarter, following the current one, in the size of 25% from the cost of the patent. The annual cost of the patent, paid by a businessman, is sent|direct| to the budget of subject of the Russian Federation. The income of the businessmen, got|receive| from the types of activity not indicated|specified| in the patent, are liable to income-tax in accordance with the established procedure.
For the small enterprises, applying the simplified system, the next rates of the united tax on the total return are set by the Federal law of the Russian Federation â„-222 in December, 12 1995:
-| 10% from the gross income - to the federal budget
-| not more than 20% from the gross income - in a total size|dimension| to the budget of the subject of the Russian Federation and local budget.
In the case|accident|, when the object of taxation is|appear| a gross profit yield, the next rates are set:
-| 3,33% from the gross profit yield - to the federal budget
-| 6,67% from the gross profit yield - to the budget of the subject of the Russian Federation and local budget.
So, from the said above it is possible to make some conclusions. The simplified system of taxation, account and accounting considerably facilitates the conduct|support| of account for small enterprises, it|her| gives possibility:
-| not to follow the requirements of the Federal law â„-129 from November, 21 1996. «About the accounting|accounting|» and by other instructions|direction| and recommendations at the organization of the| account and accounting;
- to shorten|reduce| the amount|quantity| of the designed primary registration document|documentation| to the minimum ( thus minimum is determined by the enterprise taking into consideration the authenticity|truth| of economic operation, written down in the book of record of profits and charges).
- not to apply the |co
invoices|texture|, not to maintain the book of purchases and book of sales.
The replacement of the range of basic|main| taxes on the single tax allows small enterprises to decrease the sums|amount| of deductions to the budget and by the same to increase the income. The simplified system of taxation, account and accounting appeared in December 1995, but its functioning is labored until now|thus far| because of|because of| failings|defect| in legislation. Not by chance the Internal revenue Code of the Russian Federation attributes it|her| to the dedicated tax modes, along with the systems of taxation in free economic areas|zone|, taxations in the closed administrative-territorial establishments|formation|, taxation while implementation of agreements|contract| of concession and agreements about the section|division| of products|production|. The law about the simplified system contains|maintain| the great number of indefinite concepts|notion|, such, for example, as a maximum quantity of workings, gross profit yield et cetera. There is an especially bad situation||affair| with the official|formal| elucidations of the order of completion of book; calculation|computation| of tax, organizations of account in general|generally|, features of account of transitional periods, and other.
