Taxation for online school
One of the questions facing the opening of online school is the issue of taxation. How much taxes will you have to pay and which system is better to choose. At the same time, there are peculiarities of taxation of educational activities. What aspects should be taken into account, you can read in this article.
The content of the article:
Tax systems
Among the statutory ones, there are three taxation systems suitable for an online school: the general taxation system (GTS), the simplified taxation system (STS), and the patent system (patent).
General taxation system
If you do not submit an application to the tax authorities to change the taxation system, you will automatically use the GTS. Since this is a general system suitable for everyone, there are no special requirements for number or type of activity.
The first tax an online school will pay is income tax. To calculate it, you need to deduct expenses from the school's income. Difficulties can arise in determining what belongs to each of the categories. That is why, due to the complexity of the application, online schools are not advised to use it. Income tax, as a general rule, is 20%. However, the tax provides for a 0% rate for organizations engaged in educational activities, subject to the following conditions:
- Having an educational license. On the meters, how to get a license, you can read our other article "Educational License for online school: the criteria of necessity and receiving" ;
- Income from educational activities at least 90%;
- There are at least 15 employees throughout the entire period;
- No transactions with bills of exchange and derivative financial instruments;
- Educational activities are included in the Government List. This List contains only accredited study programs. Accreditation is different from a license as it contains many more requirements. As a rule, universities receive accreditation.
In order to apply such a rate, an application and a copy of the license must be submitted one month before the start of the tax period.
The next tax to be paid is VAT. Tax rate is 20%. However, VAT can be waived if
- Online School is a non-profit organization. The most common form of LLC refers to commercial organizations. IE also carries out commercial activities;
- You are implementing educational programs specified in the license. This clause should be understood literally: if the license does not indicate specific programs, and the school implements them, then there will be no VAT exemption (Letter of the Ministry of Finance of Russia dated July 13, 2017 N 03-07-15 / 44544).
Probably, the online school will have operations related not only to the provision of educational services, in which case it will have to keep separate records. Therefore, when choosing a DOS, you need to be careful when calculating the tax, and if the conditions for obtaining tax benefits are met.
You can view the regulation in the following sources:
- In Art. 284, 284.1 of the Tax Code of the Russian Federation, you can read about income tax under the taxation system;
- Art. 149, 164 of the Tax Code of the Russian Federation contain information about VAT for organizations on GTS;
- Decree of the Government of the Russian Federation of 10.11.2011 N 917 "On approval of the list of types of educational and medical activities carried out by organizations for the application of the 0 percent tax rate on corporate income tax."
Simplified taxation system
There are no tax benefits for organizations on the simplified tax system, but there are some simple rules for them. There are two models of the simplified system:
- 6% of income;
- 15% of the profit, i.e. it will be necessary to calculate the difference between income and expenses.
At the same time, organizations are exempt from VAT. To use this system, certain conditions are also required:
- The share of participation of other organizations in the online school is no more than 25%;
- Income no more than 150 million rubles, upon transition over the previous 9 months, income cannot exceed 112.5 million;
- There are no more than 100 employees on the staff.
Thus, the conditions for an online school are uncomplicated and record keeping will be simple. Independently, the norms can be found in Ch. 26.2 of the Tax Code of the Russian Federation.
Patent system
The first thing to consider is the requirements for using the patent system:
- Suitable only for individual entrepreneurs;
- Provides services in the field of preschool education and additional education for children and adults (subparagraph 15 of article 346.34 of the Tax Code of the Russian Federation);
- There are no more than 15 people in the staff;
- Income not more than 60 million rubles.
The patent system is that an individual entrepreneur pays for a patent in the form of a fixed amount, regardless of his income. The patent is issued for 1 year, and you can pay for it in installments. The patent depends on the region and type of activity. Its size can be calculated using a calculator.
Thus, each of the systems has its own pros and cons. In order to receive tax benefits for DOS, very strict conditions associated with educational programs must be met. Under the patent system, it is easy to calculate the tax, but there can be no more than 15 employees on the staff. STS is easy to use. Therefore, when creating an online school, it is worth relying primarily on the characteristics of the school.
QUESTIONS?