Features of special tax regimes

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Features that distinguish special regimes from others :

Simplification of taxation.
Reduced tax burden: tax rates are usually lower than standard rates.
Specific conditions of application: usually special regimes regulate not only tax rates, but also the conditions under which they can be applied. For example, revenue or number of employees may be limited.
Simplified reporting forms.
Purpose: Often aimed at supporting specific industries or categories of taxpayers.
Tax calculation procedure: some regimes provide for belize whatsapp phone number special rules for calculating the tax. For example, taxation of income only, without taking into account expenses (as in the case of the patent system).
Stimulating small businesses.
Simplified registration forms.
Waiver of certain taxes: Sometimes special regimes can exempt taxpayers from paying certain taxes. For example, from property tax.
On the topic. What threatens an employer for unregistered employees



Simplified Tax System
The simplified tax system (STS) or "simplified" is the most popular tax regime among entrepreneurs. When using it, you do not need to pay property tax, profit tax, personal income tax, or value added tax.

There are two methods used to calculate the tax base :

“Income”: a rate of 6% on all income received into the cash desk or bank account of the enterprise.
“Income minus expenses”: 15% rate on the remainder of the difference between income received and documented expenses.
The “Income minus expenses” option is suitable for companies whose expenses make up about 60% of their income.

Individual entrepreneurs and LLCs can switch to the simplified tax system if they comply with a number of restrictions :

staff - no more than 130 people;
annual revenue does not exceed 200 million rubles;
there is no branch division;
the value of the remaining funds is no more than 150 million rubles.
Preferential conditions for new companies will continue to apply until the end of the next year. The tax rate is 0% in the first two years of the organization's operation if they provide household services to the population, work in the social or scientific sector, or organize temporary residences for other citizens.