Good afternoon, dear IP!
As always, we are waiting for a lot of changes, and I am starting to make a summary table of changes for IP for 2017. The article will be constantly updated as new information becomes available.
So, what is known at the moment:
Probably the most significant innovation that awaits entrepreneurs in 2017. The fact is that in September V.V. Putin proposed exempting self-employed citizens from taxes and compulsory contributions. But now it is not yet clear whether ordinary individual entrepreneurs will fall under this benefit.
In November, there was news that only three types of activities would fall under this interesting benefit ...
You can watch a short video where I talk about mandatory IP contributions for 2017
The main thing is that from January 1, 2017, they plan to transfer the functions of collecting contributions to the PFR, FFOMS and FSS into the sensitive hands of the tax authorities (FTS). That is, be prepared for the fact that from January 1, the methodology and methods of paying contributions to the PFR and FFOMS will radically change.
You can read more about this transitional period here:
This is a separate story with a gradual increase in mandatory contributions “for oneself” right up to 2020. So get ready.
Read more here:
Let's hope that this bill will be forgotten :) Subscribe to the news of the site, I always warn you about important changes in IP:
Read more about this situation here:
This means that already in 2016, all individual entrepreneurs on the simplified tax system are required to submit a declaration in a NEW form.
Be sure to take note of this. The main change is that a new section No. 5 has been added, where trading fee data is displayed.
From January 1, 2017, those individual entrepreneurs who do not exceed the following limits can use simplified taxation:
By the way, I recently launched a calculator for calculating the tax on the simplified tax system for individual entrepreneurs on the simplified tax system of 6%. You can watch the video instruction, and then check it in operation.
Of course it will change. From January 1, 2017, it is equal to 7,500 rubles, but starting from July 1, 2017, it will be higher to 7,800 rubles.
The headache of all IP merchants. Briefly, then
It is important to emphasize here that the law has ALREADY been adopted and has been in force since July 15, 2016. Read the details here:
A tax deduction is also being prepared for those who switch to new cash registers. Read here:
Update. The law on new online cash desks was adopted in the third reading, and it stipulates the deadlines for the transition to new cash desks for individual entrepreneurs, which are mentioned above.
Another important point that few people remember. The fact is that BSO (Forms of Strict Accountability) are living out their last days. And starting from July 1, 2018, all BSOs will have to go into electronic format.
They will definitely change, since tax authorities will now collect fees in the PFR and FFOMS and in the FSS. This information on BCC will appear in December 2016.
This is important, since the Federal Tax Service may not accept the declaration as incorrectly executed.
A new register has already been introduced, which will be called the Unified Register of Small and Medium Business Entities. Be sure to check your IP for the correctness of the data indicated there.
A new service from Rosstat has been launched, in which you can quickly find out which statistics reports need to be submitted by individual entrepreneurs. Be sure to check yourself, it is very convenient:
Let me emphasize right away that I do not track all changes in fines, but select only important information on this topic. For example, now the first administrative violation will not be immediately fined. And they will issue a warning for the first time. But for the second time there will be a real fine.
Dear readers!
A detailed step-by-step guide to opening an IP in 2019 is ready. This e-book is intended primarily for beginners who want to open a sole proprietorship and work for themselves.
It's called like this:
From this guide you will learn:
Dear entrepreneurs!
A new e-book on taxes and insurance premiums for individual entrepreneurs on the simplified tax system 6% without employees for 2019 is ready:
The book covers:
Dear readers, a new e-book for IP for 2019 is ready:
This is an e-book for individual entrepreneurs on the simplified tax system 6% without employees who have NO income in 2019. Written on the basis of numerous questions from individual entrepreneurs who have zero income and do not know how, where and how much to pay taxes and insurance premiums.
An individual entrepreneur pays taxes and other payments on the basis of the Tax Code of the Russian Federation. Depending on the chosen taxation system and the availability of hired personnel, the list of mandatory transfers varies greatly. Preferring a special regime and working alone, the individual entrepreneur reports and pays no more than once a quarter. On the general system, the tax burden and reporting increases manifold.
I want to open an individual entrepreneur - what taxes do I have to pay in 2019? This question requires a detailed answer. Let's start with insurance payments.
The state in order to provide citizens with pensions, medical care, pay for sick leave, the needs of mothers, and so on. collects in advance from all officially employed insurance premiums. The principle of collection is simple: each employer (an individual entrepreneur, in this case) calculates the amount of contributions from the money earned by an employee at legally approved rates.
Unlike income tax, these deductions are not deducted from the salary, but are added to it.
Theoretically, an individual entrepreneur, if he works without a staff, must independently carry out such calculations for his contributions.
However, this task was made easier for him by law, by introducing a two-stage accrual scheme:
It is much more difficult for an individual entrepreneur to accrue insurance premiums on the earnings of hired personnel.
An entrepreneur must have complete information about what rates are in effect, when to transfer money, and when to report. Most often in such cases, small businessmen use the services of accountants - full-time or working remotely.
We will tell you in detail about the rates and rules for transferring to your employees in the last chapter of the article.
Of all the taxation systems, it is the general one that is the most difficult for individual entrepreneurs.
An entrepreneur may find himself on the OSNO in the following cases:
For OSNO, IP taxes in 2019 make up an extensive list. But the main thing in the list is personal income tax - it combines both income tax and income tax.
For an entrepreneur, as well as for an ordinary individual, a 13 percent tax rate is used here. The basis for calculation is the difference between the amount of revenue received for the year and the amount of officially confirmed costs. For example, if 1,200,000 r. and expenses (with available papers) were made 800,000 rubles, then the tax must be calculated from 400,000 rubles. (1,200,000 - 800,000). As a result, we get an annual payment equal to 400,000 * 13% = 52,000 rubles.
It is noteworthy that a certain relief is provided for entrepreneurs on OSNO - a professional tax deduction of 20%. This preference is valid in cases where the individual entrepreneur did not have documents at all that could confirm their validity and officiality. In our example, it will look like this: 1,200,000-20% = 960,000 * 13% = 124,600 rubles. It is easy to notice the difference and evaluate the benefits of one way or another.
The legislation prohibits combining both deductions - either 20 percent or expense accounting is used. An individual entrepreneur must himself evaluate what is more profitable for him.
Personal income tax is transferred to the budget at the end of the year, but during this time period the individual entrepreneur also transfers advances - one after the first half of the year (half of the estimated tax amount), others for the following quarters (3rd and 4th - a quarter each). The tax authorities do the calculation of the advance payment on their own based on the results of the previous period, and they also send the entrepreneur a notification of the required amount to be paid.
The total amount for the year is reduced by the amount of advances.
In addition to personal income tax for their income, the general taxation system requires the entrepreneur to make several payments of a different nature to the budget, such as:
In fact, only VAT is an indispensable attribute of the general taxation system for individual entrepreneurs. The remaining taxes, to one degree or another, must be paid by taxpayers using simplified regimes.
To reflect business transactions, an individual entrepreneur is relieved of the need to maintain complete accounting. Legislatively, he is allowed to bring all records into one register - a book of income and expenses.
“Simplified” is the most massive tax regime used by entrepreneurs. There are so many opportunities here that almost any businessman who does not want to use a common system and register an organization finds an acceptable way to implement commercial ideas.
A single tax is taken as the basis here - a conglomerate of personal income tax, VAT and income tax (naturally, with some features).
There are two types of objects of taxation for the simplified tax system:
Regional legislators have been given the power to cut these rates from 6 percent to 1 percent for "revenues" and from 15 percent to 5 percent for the difference between revenues and costs.
For individual entrepreneurs in the "Uroshchenka", tax deductions are made according to the following scheme: first, advances are paid quarterly (for both objects), each time focusing on the results of the past three months, and at the end of the year a single tax is paid. The amount is calculated in the declaration and advance payments are deducted from it. The total is included in the budget.
For the second object, when calculating the tax, there is one subtlety:
The entrepreneur, before submitting the declaration, must compare which is more - the amount received when calculating 15% of the difference, or 1% of the revenue. The larger amount should be included in the budget.
However, the tax service provides the taxpayer with software that automatically determines the amount payable and there is no need to conduct independent calculations.
Individual entrepreneurs are entitled to account for their insurance premiums in the following way:
The lack of revenue will allow for individual entrepreneurs not to make tax deductions, but insurance premiums must be paid for themselves.
This taxation regime is otherwise called "imputation". An individual entrepreneur who has chosen to work at UTII may not be engaged in all types of activities, but only those listed in Art. 346.26 of the Tax Code of the Russian Federation. Local legislators have been given the right to reduce the list and in general a complete ban on the use of imputation (as in Moscow, for example).
To determine how much imputed tax an individual entrepreneur pays, one has to turn to a complex formula, which includes factors such as:
However, an individual entrepreneur does not need to make calculations and thus determine what tax from an individual entrepreneur in 2019 should be paid to the budget according to the “imputation”. The imputed tax for the year is set for a specific businessman in this mode initially, and subsequently it is simply specified by the tax service.
For UTII, the tax should be paid quarterly in the first month after its expiration. Other taxes are paid only if a basis for their calculation is formed. Insurance premiums must be paid for themselves, and for employees, if any, in the state of the enterprise.
Even in the absence of income, a single tax must be paid according to the schedule, until the entrepreneur writes an application for the termination of activities on the “imputation”. The amount of the tax does not change. The situation is similar with insurance premiums “for oneself”. They must be transferred to funds in any case.
Such fees, in the absence of a staff of employees, are allowed to be deducted from annual income. If employees appear, then such an operation is allowed to be done in no more than 50% of the amount of the budget payment.
The patent system of taxation, unlike other regimes, can only be used by individual entrepreneurs. In this case, before writing an application for a patent, you should read Art. 346.43 of the Tax Code of the Russian Federation with a list of types of occupations that are allowed under PSN. Regional legislators are allowed to supplement this list.
Moreover, the patent gives the right to engage in the chosen type of activity only within the territory that is supervised by the tax office that issued the document. If an entrepreneur intends to go into another business or work in another region, he will have to take out more patents - for each type of occupation and region. The exception is freight transportation, for which, with one document, you can move around the country. However, there is a limitation here too - contracts for the carriage of goods should be concluded only at the place where the patent was issued.
The convenience of this system is that it can be used both for a short period - a month, and for a year.
For individual entrepreneurs, taxes and mandatory payments are made in the following nomenclature:
The rules for paying fees for a patent are as follows:
The amount of payment for a patent cannot be reduced by the amount of insurance premiums paid for oneself.
The single agricultural tax is the short name for the tax regime intended for agricultural producers. This category also includes entrepreneurs engaged in fish farming. To become a UAT payer, you need to fulfill the main condition - in the total amount of income, profile products must account for at least 70% of revenue.
Taxes for individual entrepreneurs are the same as for the "simplified", and the principle of determining the tax base is identical to that used for the object of taxation, income minus costs.
But the tax rate is lower and amounts to 6% of the difference between revenue and expenses. Advance payments are made by the entrepreneur also at the end of each quarter.
Insurance premiums are also paid according to the same rules as for other taxation systems. The amount of fees in this case is allowed to be deducted from the tax base, and not from the final single tax.
If an individual entrepreneur has hired a staff, he becomes a tax agent for personal income tax. That is, from the moment the first employee is hired, he must not only calculate his salary, but also calculate, withhold and transfer income tax to the budget. In addition, he must submit monthly, quarterly and annual reports in this area and his duties include the calculation and transfer of relevant contributions to the insurance funds.
The employer calculates and withholds personal income tax from the salary at a 13 percent rate. When paying insurance premiums, one should proceed from the following accrual standards (the type of insurance is indicated in brackets):
In addition to these payments, the IP also calculates contributions for "injuries" (from accidents). Here, the rate is set depending on the type of employment of employees, and can vary from 0.2 to 8.5%.
In order to conduct commercial activities with maximum efficiency, each individual entrepreneur chooses the optimal tax regime, which in turn determines which individual entrepreneur taxes are payable. The choice will depend not only on the specifics and scale of the businessman's activities, but also on what prospects the businessman sees before him.
Consider the taxation of individual entrepreneurs in 2017, as well as what obligations arise to entrepreneurs, depending on the applicable regime.
Most often, businessmen choose special modes for work, which are distinguished by a low tax burden and ease of calculation. Among the special modes are the following:
Each of these regimes is good in its own way, as it is the basis for releasing a businessman from paying a series of labor-intensive and costly fiscal payments. Consider the features of the application of the simplified tax system, PSN and UTII in 2017, changes, latest news in more detail.
“Imputement” is one of the basic special modes, which is characterized by the calculation of payment based on the basic profitability established for each possible type of activity. The application is enshrined in chapter 26.3 of the Tax Code of the Russian Federation.
For entrepreneurs working on UTII in 2017 (changes, we will discuss the latest news later), there are exemptions from a number of taxes, such as:
It is permissible to apply UTII only in relation to certain types of activities, the list of which is enshrined in legal norms, in particular Art. 346.26 of the Tax Code of the Russian Federation. These include:
A complete list of permitted activities can be found in clause 2 of article 346.26 of the Tax Code of the Russian Federation.
Important changes in relation to UTII in 2017, the latest news are related to the application of a new list of personal services. This requirement was established by Government Decree No. 2496-r dated November 24, 2016. In addition to a strictly regulated list of activities, Chapter 26.3 of the Tax Code of the Russian Federation defines restrictions on the use of this special regime. As a result, an entrepreneur is not entitled to work on UTII if:
IP taxes on UTII are calculated according to the following formula: UTII \u003d Basic profitability * Physical indicator * K1 * * 15%.
The basic profitability and physical indicator are set separately for each permissible type of activity and are spelled out in Art. 346.29 of the Tax Code of the Russian Federation. So, if an individual entrepreneur is engaged in the provision of veterinary services, his FP will be the number of employees (including individual entrepreneurs), and the database will be equal to 7,500 rubles per month.
Let's consider the calculation with an example.
Example 1
IP Vasnetsov provides car repair services. In addition to the entrepreneur, he has one employee. The coefficient K1 in 2017 remained unchanged and is equal to 1.798. The K2 indicator in the region is set at 0.6. You can calculate the payment amount as follows:
- FP in this case is the number of employees;
- DB is 12,000 rubles;
- UTII = 12,000 rubles. * 3 months * 2 employees * 1.798 * 0.6 * 15% = 11651.04 rubles. - Amount per quarter.
At the same time, the entrepreneur has the opportunity to reduce the amount payable if he paid insurance premiums during the quarter.
It is advisable to work on the "imputation" for entrepreneurs who have already reached a certain level of financial income, since they should pay to the treasury regardless of whether they received a solid profit or even could not cover their expenses.
Businessmen on the common system are payers of all mandatory taxes such as value added tax, income tax and property tax. Also, if there are appropriate grounds, it may be necessary to pay additional fees, such as transport, water and other taxes. The taxation of individual entrepreneurs in 2017 allows both the use of special regimes and. Summing up, we note that IP taxes mainly depend on which system is applied.
On the official website of the Ministry of Finance posted a document "The main directions of tax policy for 2017 and the planning period of 2018 and 2019", after reading which it becomes clear what changes will occur with taxes for entrepreneurs in the near future. In particular, this document states that:
The deflator coefficient for UTII will remain at the same level of 1.798.
The other day, it also became known that by the fall of 2017, a bill could be developed on a phased increase in the minimum wage to the level of the subsistence minimum. Andrey Isaev, the first deputy head of the United Russia faction in the State Duma, announced that a working group would be created for this purpose, which would include the Minister of Finance, the Minister of Labor and Social Protection, deputies and senators.
The last time the minimum wage was raised was July 1, 2016. Then it grew by almost 21% - up to 7500 rubles.
The most important change regarding this preferential taxation system is the term for its extension. Earlier it was said about the abolition of UTII from January 1, 2018, which supposedly should have led to an increase in the interest of entrepreneurs in the patent taxation system. It was assumed that the patent system would just replace the "imputation". However, on June 2, 2016, the President signed a law extending the UTII until January 1, 2021.
Another important change: from January 1, 2017, according to the new edition, an individual entrepreneur on UTII gets the right to reduce UTII by insurance premiums for himself. In the meantime, an entrepreneur who has employees deducts only contributions from their salaries from UTII. It is important that next year there will be a limit for individual entrepreneurs with employees - it is impossible to reduce UTII by more than 50%.
From 2017, for users of preferential taxation systems USN, UTII and PSN, an amended list of codes for personal services will apply. The corresponding Decree of the Government of the Russian Federation of November 24, 2016 N 2496-r was published. The document contains a list of codes for types of economic activities related to personal services (contains codes according to the OKVED2 classifier), and a list of codes for services related to personal services (contains codes according to OKPD2).
Previously, to determine the types of activities that are available to entrepreneurs on preferential taxation systems, it was necessary to use the All-Russian classifier of services to the population (OK 002-93). From January 1, 2017, it ceases to be valid, a transition to the new All-Russian Classifier "OK 029-2014 (NACE Rev. 2)" will be carried out.
The amount of payment for the use of a patent depends on the local authorities, so IP in the regions should be well versed in local legislation.
As for Moscow, the Law of the City of Moscow dated November 23, 2016 No. 139 “On Amendments to Certain Laws of the City of Moscow in the Field of Taxation” since 2017 makes it possible for entrepreneurs to acquire patents for the sale of goods through vending machines. In addition, the authorities are trying to make the application of this tax system convenient: for taxi drivers (the link to a specific car has been removed), leasing non-residential premises (an additional differentiation of the cost of a patent has been introduced).
If an entrepreneur has a blocked account or does not have money, but taxes must be paid, then from 2017 third parties will be able to do this for him. It provides such an opportunity to pay taxes for taxpayers by third parties.
From January 1, 2017, it comes into force, simplifying personnel records for micro-enterprises. It allows such companies to do without personnel local regulations (Internal labor regulations, shift schedules, etc.). The government has approved a standard form of an employment contract, in which it will now be possible to prescribe all these conditions.
If the employer has ceased to be a small business entity, which is classified as a micro-enterprise, and appropriate changes have been made to the information about him in the Unified Register of Small and Medium-Sized Business Entities, he must draw up the necessary personnel documents no later than four months.
Micro-enterprises are not required to enter into standard employment contracts with their employees. The use of this document is expected at the request of the head of the company.
Established the maximum income of an individual from which insurance premiums are paid for social insurance - 755,000 rubles, as well as for pension insurance - 876,000 rubles.
From 2017, the administration of insurance premiums will be handled by the tax authority, which indicates its interest in improving the quality of verification work.
From January 1, 2017, it enters into force, which introduces a number of changes to the Tax Code. All provisions related to the calculation and payment of insurance premiums are transferred to the Tax Code of the Russian Federation, which in turn is replenished with a new section XI "Insurance premiums in the Russian Federation" and. It should be noted that the provisions of the Tax Code of the Russian Federation will not apply to the relations on the establishment and collection of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases and insurance premiums for compulsory medical insurance of the non-working population.
The deadlines for submitting reports are also changing: the calculation of contributions for pension, medical insurance and health insurance must be submitted to the tax authority once a quarter no later than the 30th day of the month following the reporting (billing) period.
The Federal Tax Service has released an approving form for calculating insurance premiums, the procedure for filling it out and the format for submitting it in electronic form. A new form will be required from the reporting for the 1st quarter of 2017.
From January 1, 2017 comes into force, which establishes new deadlines for the submission of personalized reporting:
Every entrepreneur wants to get rid of the paper routine by pushing thick folders with reports, declarations and other attributes associated with tax accounting to the far corner. And it's possible. USN, or, as the people call it, "simplistic", minimizes the tax burden and saves on fees. But this mode also has nuances, without knowing which, you can fly into a round sum. Therefore, we will consider the simplified taxation for individual entrepreneurs in all details, paying special attention to the taxes of 2019.
The special regime of the simplified tax system is aimed at the development of small businesses. A single tax on it is paid once, when the tax period - a year - comes to an end. At the same time, a declaration is submitted.
The regime has three reporting periods:
You do not need to report on them, it is enough to make an advance payment calculated by the businessman himself. That is, the simplified tax system really simplifies tax accounting, saving individual entrepreneurs from fussing with papers and communicating with tax inspectors. But this is not all the pluses.
Taxation of individual entrepreneurs on the simplified tax system with and without employees in 2019 replaces as many as 3 taxes:
The simplified tax rate is also encouraging. If a businessman decides to tax his income - 6%, if expenses are chosen as the base - 15%. And from these small amounts, you can still deduct the amount of insurance premiums. No wonder the USN stands for so attractively - a simplified taxation system. This decoding is justified by 100%.
There are only a few shortcomings of the system:
In 2019, tax legislation has undergone a lot of changes in terms of the simplified tax system. Therefore, we will consider what the simplified taxation system (STS) is for individual entrepreneurs in 2019. More precisely, what innovations will a businessman engaged in entrepreneurship have to face:
No matter how attractive the simplified tax is, the category of individual entrepreneur taxpayer on the simplified tax system is not available to everyone. The legislation imposes a number of requirements on individual entrepreneurs, and if you do not comply with them, you will not be able to fall into this category.
Who can switch to the simplified tax system, and who can not:
The types of activities that fall under the simplified tax system in 2019 for individual entrepreneurs are listed in the Tax Code of Russia. There are exceptions among them, so consider those that prohibited under USN:
In other areas of activity, an individual entrepreneur can be included in the number of taxpayers for simplified taxation.
The transition to simplified taxation is possible only with the onset of a new tax period Therefore, the application should be submitted between October 1 and the end of December. But there is an exception here too - if an individual entrepreneur is just opening, an application for the simplified tax system is allowed to be submitted along with the rest of the papers for registering entrepreneurial activities.
Entrepreneurs who have left the simplified system, for whatever reasons, cannot return to it earlier than 12 months after leaving.
When switching to a simplified system, an individual entrepreneur will have to choose the regime according to which his business will be taxed. Total mode 2:
This is the flexibility of the regime, everyone can take as a basis for taxing the parameter that is beneficial to him.
If expenses reach 60%, and income - only 40%, the most relevant regime will be the STS income-expenses.
The list of fees payable on simplified taxation depends on the availability of employees. When they are not, the entrepreneur pays exclusively for himself. If there is, then for them too. The procedure for deducting fees from the tax is also different.
How many taxes should an individual entrepreneur pay on a simplified taxation system (simplification) without employees in 2019? Only 2 - contributions for yourself:
That is, the total tax on IP income under the simplified tax system of 6% in 2019 without employees is 23,153.33 rubles plus 1% from the excess, if any.
The tax deduction for individual entrepreneurs on the simplified tax system without employees in 2019 can be made for the full amount of contributions. But it should be borne in mind that only those for which the payment took place in the same period for which the tax is paid. 1% of the excess can also be deducted from the payment.
Example: IP Sidorov paid 100,000 contributions in the quarter, along with 1% for excess income. The tax amounted to 300,000. Calculate the payment amount:300000 – 100000 = 200000
Based on the calculations, the difference between the initial tax and calculated taking into account contributions is obvious. But you should remember: you can deduct only those fees that were paid in the taxable period. Therefore, it is better to make them quarterly.
If the company employs employees, then the entrepreneur must pay contributions for himself and for them. For themselves, fees are paid in the same way as in the previous version. But for employees, completely different fees will have to be transferred:
The entrepreneur has the right to reduce the tax due to the contributions paid. Both for themselves and for their employees. True, there is a limitation - no more than 50% of the primary amount.
Taxation for individual entrepreneurs with the simplified tax system income minus expenses in 2019 consists of the same fees as for the object considered earlier. But it provides for the deduction from the tax of all contributions without restrictions. That is up to 100%. And the fees are not just taken away, but entered into the company's expenses.
There are a few more nuances for the simplified tax system of 15 percent in 2019 for individual entrepreneurs:
Income-expenses are an actual object of taxation for costly types of business. However, not for everyone, since far from all the expenses of individual entrepreneurs on simplified taxation can be taken away from the fee. Plus, you need a constant accounting of all the money spent, which takes both time and effort.
What costs can be written off:
Costs that can be written off:
A complete list of expenses under the simplification regime can be found in the Tax Code in Art. 346.16.
The deadlines for paying taxes for individual entrepreneurs on the simplified tax system without employees in 2019 are presented in the table:
If the individual entrepreneur has hired employees, one more date is added to these dates - 15th of every month. Until that date, contributions for employees must be made.
To correctly pay the simplified tax system and save a rather large amount of money, it is not necessary to have great mathematical knowledge. Let's take a step-by-step look at how individual entrepreneurs pay taxes on simplified taxation in 2019.
IP "Konovalov" produces soft toys. The shop employs 5 employees, and the object chosen by Konovalov is income. The standard rate for his region is six percent.
For the quarter, the profitability was 90 thousand. And he made contributions for himself and colleagues in the amount of 30 thousand. And for half a year of work - 550 thousand. He also made contributions in the amount of 30 thousand + separately 1% for income above the norm, equal to: (550 - 300) x 1% = 2.5 thousand. Let's calculate the necessary payments of the simplified tax system that should be paid for these 2 periods:
IP "Sugar krendelek" opened a small point for the production of confectionery. He decided to work alone, without involving hired workers, according to the simplified tax system 6%. Income capital for the first 3 months amounted to 56,000, and contributions to insurance funds - 23,154. Interest for excess = (560000 - 300000) x 1% = 2600 r.
Down payment = 560000 x 6% = 33000. And minus the cost of insurance needs and 1% \u003d 33000 - 23154 - 2600 \u003d 7246 rubles.
IP "Butler" is focused on the sale of building materials to private individuals. He does all the selling himself. Mode - income-expenses at fifteen percent. For the year, the business brought a profit of 950,000 rubles, contributions for themselves amounted to 30,000 plus 1% from the excess, which is equal to (950000 - 300000) x1% = 5000. In the column of expenses of the enterprise, the amount is 5000.
350000 x 15% = 52500. Minus company expenses: 52500 – 5000 = 47500 . But the businessman is aware that all insurance premiums can be paid into expenses, so he took them away too: 47500 – 30000 – 5000 = 12500 .
Thanks to his knowledge, the businessman managed to reduce the duty by no less than 4 times. If he hired a couple of sellers, then he would also take away the fees for them from the simplified tax system.
Individual Entrepreneur "Charodey" is engaged in interior decoration on a simplified 15%. He received 200,000 r. arrived. Expenses including costs and contributions amounted to 199,000.
tax = 200000 - 199000 = 1000 rubles, but minimum = 200000 x 1% = 2000. So the businessman needs to pay not 1, but 2 thousand rubles.
There are many obvious advantages in the regime, but it does not relieve the businessman from maintaining accounting documents and reporting. Although the declaration is submitted once, there are other types of reports that must be submitted on time. Fines are imposed for delay, most of which depend on the tax. And this is a lot of money.
The table shows all the deadlines when you need to submit reports to the simplified tax system:
In addition to the report, entrepreneurs are not exempted from keeping records. True, it is simplified to the limit, the only book that needs to be filled out is KUDIR. It is a must to carry it. And it’s better not to be lazy, because the software inspectorate may require you to present it at the end of any tax period.
Now you know how individual entrepreneurs pay simplified taxes (USNO) and keep tax records in 2019. According to the description, it is clear that accounting for individual entrepreneurs with employees is not so simple and requires more care when paying contributions and submitting reports. But businessmen without staff can breathe freely. All accounting for them consists of a declaration, which is submitted to the IFTS and KUDIR.
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