Stock Investing Zone

If you going to work in St. Petersburg and choose between the STS-6 STS-10, then you only need to define more or less than 40% of the costs will be from income. If the costs of 40% * income, then you as the object of taxation should be choose income minus expenses. If the cost of 40% * income, you need to choose a taxable income. For regions in which the USN (revenues minus expenses) are taxed at 15% ratio is the same as as for organizations in St.

Petersburg, but instead of 40% is necessary to substitute 60%. It should be noted that the parties to the contract of simple partnership (contract on joint activity) or an agreement on trust management can be used as the object of taxation, but income minus expenses. The newly created organization has the right to go to USN in applying the tax authority within 5 days from the date of registration. Also statement about the transition to SST can be made in the documents submitted for registration of legal entity or individual entrepreneur. From 2010 to 2012, the organization may apply if the USN in the reporting period (Year) earnings have not exceeded 60 million rubles. May not apply USN: Organizations have branches and representative offices, or in which the share of other organizations is more than 25 percent, or an average for the period number of employees over 100 people, or the residual value of tangible and intangible assets in excess of 100 thousand rubles. Organizations whose activities are concerned with: the production of excisable goods, mining and realization of mineral resources; gambling. Banks, insurers, pension funds, investment funds, professional securities market participants, pawnshops, notaries and lawyers, budget institutions, foreign organizations.

Organization party to the production sharing agreements, as well as organizations apply a single agricultural tax. Simplified tax system is suitable for newly created organizations, the most profitable in terms of the amount of taxes, allows you to fully focus on growing the business, not wasting time on bookkeeping. The main disadvantage of this mode is the difficulty of working with organizations to apply the basis that want to get "input" VAT and VAT refund organization located on the USN Russian law does not provide. In other words, if your future organization is going to work mainly with large organizations and all products are targeted at those customers, you simply use basis, rather than the USN.