One of the main issues to think about their business, is paying taxes. Often, the issue stops entrepreneurial initiative: people hear enough complaints familiar to business tax burden burden – say, all profits taxes eat constantly have to hide income, but because the constant fear of a tax audit. At the same time, many somewhere heard such a word as "uproschenku" or simplified tax system, and what it is – and not much thinking. What is the difference between "uproschenku" from the standard tax? As a general rule, the three main taxes paid by each business entity, it is – a tax on income – 24%, single Social tax – 26%, value added tax – 18%. And what remains of the profits? Not so much. If the turnover in the firm are large, then at some significant profit can be calculated.
And if a small business? No interest start a business, no one there – not worth powder and shot. So lawmakers have come up with a simplified system, which gives considerable indulgence to small businesses. Using this system, the firm instead of these three taxes (As well as property tax organization) pays a single tax. The rate of this tax – a total of 15% or 6%. As they say, feel the difference with the overall system. In the first case, the organization pays 15% of the difference between revenues and expenditures. Under income here refers to gross or total income of the firm, and by costs – all costs relating to business activities. Expenses in this case includes all expenses for the acquisition of property raw materials, advertising, employee salaries, travel and transportation costs, costs of services of lawyers or accountants, etc. – anything that helps us to produce the goods (to provide services). In the second case proceeds – This is also the general revenues of the firm.