Undoubted advantages of the officially registered entrepreneur a lot. This is the lack of problems with tax authorities, and the confidence of partners, suppliers, consumers, and just aware of what you are now a businessman. That is what - with a capital letter.
It should be noted that the most common form of making a small business, which is with you, dear readers, is just interested in first of all, this is an individual entrepreneur. According to statistics, about 3 million IP are registered in our country. That is, 2 people out of 100 - in Russia representatives of small businesses.
By the way, do not you want to join this "army" of businessmen with our help?
First of all, it is necessary to firmly assimilate that the cost of expenses relating to taxes and deductions to various funds formed outside the budget is a very significant part in the overall cost of the cost, and therefore it needs to be correctly defined before the start of your project - at the business plan creation stage .
Sometimes it seems that domestic legislators do not specifically give small businesses in our country to "stand up", inventing all new and new taxes for him, or periodically increasing existing ones. For the real day, all IP tax expenses can be divided into 4 categories:
By the way, the "loyalty" of laws to the IP manifests itself in the fact that the entrepreneur is presented with the possibility of independent choice of the species acceptable for him taxation and periodicity tax deductions (quarterly or once a year). About two popular types of tax modes for small business - USN and UTII, I have already told readers. In total, there are five such systems, of which one is general, and the rest are special.
Entrepreneurs who are on PSNs are not needed to submit a tax return. In addition, this tax regime can be combined with other types of taxation.
There are also some types of taxes that an individual entrepreneur is obliged to pay, regardless of what kind of taxation system he chose (above, we indicated in what cases IP is exempt from paying such payments).
The amount of deductions to the individual entrepreneur to the Pension Fund is fixed, and is calculated depending on the national income of the PI ("demarcation" sum in this case is a profit of 300 thousand rubles). The tax "For myself" is paid by the owner of the IP once a year.
Completed only by those entrepreneurs. Which use the overall tax system. When applying special modes, income tax is not charged.
One of the most important points you want to know is that even if the selected tax regime frees the entrepreneur from paying an individual income tax, NDFLs absolutely from all received income of its employees IP is obliged to pay every month. The amount of tax payments depends on the income value of employees.
There are two options for paying this tax: as an ordinary citizen - the owner of the property, and as the owner of the IP - the owner of the property. And although those entrepreneurs who are authorized by the law should pay the property tax as an IP, most often pay as citizens. It is much more profitable. Separately, it is necessary to say about the transport tax, which is paid equally by all, the use of transport for business purposes, does not have any meaning to its size.
Some taxes individual entrepreneur must pay in the dependence of the selected field of activity. For example, when using water resources, in mining, and the like.
Well, in conclusion, I can remember that almost all tax expenses can be calculated before the opening of your business. This will allow you to optimally distribute your budget. And the regular tracking of all changes made to tax legislation will allow to respond to all difficulties that arise.
Where exactly you need to pay taxes IP: Tips from experts "My case"
The obligation to pay taxes arises from taxpayers from the day of state registration.
The procedure for choosing or transition to a specific tax system is determined by tax legislation. At the same time, the law allows the simultaneous use of two different tax regimes.
Naturally, there is a need to deal with what taxes are subject to the activities of the entrepreneur and whether the pension tax is provided for IP in 2019.
The purpose of any tax regime is to hold taxes and fees from individuals and legal entities. Timely execution of tax liabilities serves as a guarantor of filling federal and local budgets.
In fact, taxes are the only source of income for the state. Consequently, the full functioning of the tax mechanism contributes to the fulfillment of state obligations in front of budget and other institutions.
The emergence of tax liabilities are associated with the date of registration of the taxpayer. If IP is against increasing taxes and contributions, then due to the diversity of tax regimes, it can optimize tax deductions.
To identify a suitable taxation system, a comparative analysis must be carried out. However, the law establishes certain restrictions on certain types of activities and the magnitude of income.
In this case, only a strictly installed tax regime is allowed. The overall list of valid tax systems includes:
The form and number of direct or indirect taxes payable directly depends on the tax system. As a rule, novice entrepreneurs use simplified tax regime.
USN provides taxpayers with the opportunity to lead less burdensome form of accounting and pay less taxes. The main collection of an individual entrepreneur is a single tax.
The payment of VAT occurs only when IP imports imported products to the territory of the Russian Federation.
In other cases, he is exempt from this collection. The tax on the income of citizens is obliged to hold tax agents.
Therefore, if an entrepreneur uses the labor of hired workers, then it falls under this definition.
If the IP works himself, he is exempt from paying NDFL. An exception may be income that are not related to entrepreneurship.
Holding contributions is carried out in the manner prescribed. The final amount of tax is calculated by the results of the calendar year.
At the same time, the taxpayer must proceed from the value of the tax rate:
If the PP uses a 15% tax rate, then a situation may occur in which the total tax amount will be less than the size of the minimum collection. In this case, the taxpayer needs to pay low tax.
The listing of advance payments is made monthly up to the 25th. The deadline for submitting reporting documentation for the entrepreneur is April 30th.
To go to a USN stakeholder, you need to submit a tax notice. The notice must be directed no later than December 31.
With primary registration, the notification can be submitted within a month from the date of registration. If the tax service does not have complaints, the entrepreneur is considered to be automatically switched to simplified tax regime.
USN spreads on those taxpayers that they do not fall under legislative restrictions. Entrepreneurs must also take into account the following requirements:
UNVD usually goes paired with other tax systems. To go to the UCND, the taxpayer needs to submit an appropriate statement. This taxation regime applies to specific activities.
If IP uses several tax systems, the tax must be paid for each of them. Documentary fixation of financial transactions is carried out within.
The only lack of use of two tax regimes is that IP needs to provide separate accounting.
If we compare ENVD and USN, then the method of accrual of tax is the cardinal difference:
Here, the key role is played by statistical indicators that are created when conducting tax audits.
The value of the tax rate is 15%. The tax is paid to the 25th day of the 1st month of the next quarter.
Basic yield is calculated relative to the established physical quantity. This indicator is actually a conditional volume of the taxpayer's monthly profit.
When calculating the tax, the entrepreneur must use the corresponding coefficients. As a rule, the downstream coefficient is set by local authorities. The size of the deflator coefficient is fixed at 1.798.
If, after the year, the profit of the IP will exceed the mark of 300 thousand rubles, then he will need to pay a fee of 1% of the amount, which is the difference between the two indicators.
Most large taxpayers use the OSN. This tax regime provides for the payment of almost all existing taxes, including:
The timing of payment of each individual tax is determined by the relevant provisions of the Tax Code.
The patent system contains a number of legislative restrictions. It can be used on a limited number of activities.
In addition, there is a strict limit on the volume of annual profits. The number of hired workers on the patent system is also limited.
The amount of the tax rate is 6%. The tax payment is carried out to the 25th of the 1st month of the future quarter. At the same time, the legislator has envisaged the possibility of combining the patent system with other tax regimes.
An additional advantage is the release of IP from tax reporting. In addition, the taxpayer can work without a cash register.
The display of the entrepreneur income occurs in the book of income. The validity of the patent is 1-12 months.
The main definitions include:
The procedure for registering citizens as an IP is established. A citizen who wants to become an entrepreneur should not be under 18 years old.
At the same time, registration does not imply the creation of a legal entity (). As a consequence, the beginning of the IP does not need to create the authorized capital and develop the charter.
However, entrepreneurs are guided by the provisions of the law that apply to the Organization. The main purpose of state registration of IP is the legalization of entrepreneurial activity.
The basis for registration is the statement of the interested person. If there is a complete package of documents, registration takes no more than 5 business days.
Individual entrepreneurs have the right to engage in any kind of activities, including the provision of services, wholesale or retail trade, mining.
The choice of taxation system is carried out within the tax code. The transition time depends on the tax regime.
The basis for the transition to USN is a notification that is submitted to the tax service no later than December 31.
If the IP does not give a notice, then it automatically falls under the ax. The transition to UTII is carried out on the basis of the application.
The document should be sent to the FNS authority for 5 days from the date of the actual application of the specified tax regime. When choosing a patent system is also served.
But this time the taxpayer must send a document 10 days before the start of the designated taxation system.
IP has the right to get several patents at the same time. For consideration of the application, the tax service is given to 5 days.
The main document regulating the issue of taxation of entrepreneurs is the Tax Code of the Russian Federation. The Tax Code coordinates the following areas:
The main directions will be noted below:
ENVD
Patent system
Payment procedure:
Most taxes fall on the land. Separate taxes are also payable for USN. As for the lowered land tax, citizens or organizations are listed.
The same applies to the tax on the property of citizens and transport tax. Therefore, these fees relate indirectly to the entrepreneur. The deduction of contributions occurs within the framework of the Federal Law of 12.12.2001 N 167-FZ.
The tax pay directly depends on the tax system. Therefore, it is necessary to consider all tax regimes:
Among other fees, it is necessary to note the insurance premiums that are subject to payment in the following institutions:
The number of tax payments depends on the tax regime (see the subtitle "What Taxes should ..."). At the same time, citizens are often asked when to pay if IP is open on the USN.
Simplified tax regime provides for the payment of monthly advance payments. While the tax difference, the entrepreneur pays on the results of the calendar year.
A unified tax on UTII needs to be paid quarterly (see the subtitle "What you need to know"). Trade collection is held according to the rules.
Taxpayers who have chosen the OSN pay all other taxes in the manner prescribed by law. Similar requirements are established to pay insurance premiums (see the subtitle "Regulatory framework").
The procedure for paying taxes is determined by tax legislation. As a rule, tax deductions,
Including advance payments, produced at the place of registration of the taxpayer.
All calculations of the NP tax amount are produced independently. The method of calculation depends on the specific type of tax.
Novice entrepreneurs who do not know how to calculate taxes can be used tax calculators.
Video: Why are taxes in Russia
At the same time, the fiscal body will subsequently check whether the paid amount of tax corresponds to the tax declaration.
If there is an incompleteness, the tax office may make a requirement for additional payment of the missing amount.
The actual payment of tax can be performed through the current account or directly in the bank branch.
In the presence of hired workers, IP executes the function of the tax agent. As a result of entrepreneur
Must withhold NDFLs in the amount of 13%, as well as pay all the obligatory fees (PF, FSS, the FOMS RF).
To get exemption from paying most of the taxes, the entrepreneur needs to go to simplified tax regime.
USN relieves IP from payment:
For non-payment of taxes, the fiscal service can attract entrepreneurs to tax liability.
Failure to comply with the function of the tax agent provides for the use of penalties (). A gross violation of tax legislation is punishable by criminal prosecution.
Now consider additional issues related to the payment of taxes:
No fundamental changes regarding the cancellation of mandatory payments did not occur in the current year. Therefore, the IP can only count on exemption from paying VAT.
For certain types of economic activity, the novice IP legislator allows you to use tax holidays. This type of preferences applies to the UPN and the patent system.
Payment of tax depends on the tax system used. Suppose that IP cargo transportation decided to sell the vehicle used for commercial purposes.
As a tax regime, the taxpayer used UNVD. As a result, the IP arises the obligation to pay tax from income from the sale of cars within the framework of this tax system.
When the owner, the entrepreneur will have to pay VAT. Saving a summary of the review of tax regimes, it is necessary to cancel several of the main points associated with the payment of taxes.
The primary choice of the tax system occurs when the taxpayer is registered. Tax payments occurs in accordance with the rules of the tax system used.
The question of which taxes pay the IP will definitely worry all people who want to do business. True, the information should be collected in advance before the start of the immediate opening of the business, because the amount of payments will significantly affect financial activities. The article describes in detail, what taxes are subject to IP, how to calculate them and with what frequency to pay.
It's no secret to anyone that many enterprising businessmen are trying to get away from taxes with all sorts of ways or reduce the taxable base. It is worth understanding: the payment of taxes IP is a duty, and for its failure is provided for responsibility. Moreover, the amounts of fines are currently installed quite high, and often they largely exceed the amount of non-payment. Therefore, taxes need to pay timely and in full.
The fact is that the entrepreneur itself should calculate the amount. Because of this, complexity arise. Not all business owners know what taxes should pay the IP and how to count on them. As a result, in practice it is often it turns out that the calculation is made incorrectly, and the incorrect amount is paid to the budget. At the same time, if you were overpaid, then there is nothing terrible - you will be refunded overly paid money or send them to the offset of future taxes. But the misunderstanding threatens with penalties, and in this case no one worries, especially you have underponside the tax or by ignorance. The facts of incorrect calculation are usually detected in the process of inspections carried out by the tax inspectorate regarding the reports submitted by entrepreneurs.
To answer the question of what taxes are obliged to pay SP, you need to know which system it uses. Now for small business, tax regimes are: OSN (general mode), UNVD (single tax), USN (simplified mode), PSN (patent system). Each mode provides its own rules for calculating and tax rates for IP.
If the entrepreneur did not choose when registering it is believed that it applies the OSN. In practice, such a system of taxation businessmen choose very rarely, almost never, because there is a need to pay VAT (rates are 18, 10, 0 percent). Also should be paid for NFFL (rate - 13 percent). In the absence of activities, taxes and do not need to pay.
Previously, the use of this tax for entrepreneurs engaged in certain activities was mandatory. From January 1, 2013, the transition to UTII occurs voluntarily, that is, the businessman himself decides, use this system or another. To unambiguously say what tax is more profitable for the SP, it is not possible. It is necessary to consider each specific case separately.
So, UTII pays not from the profits actually received, but from the imputed (possible) income calculated, taking into account the conditions affecting its receipt. That is, the amount of payment does not affect, is the activities of the entrepreneur at the income or unprofitable. The tax base is the magnitude of the imputed income, depending on the type of activity. Businessmen using ENVD do not pay taxes on profits, property, indices of individuals and value added. If the activity is not conducted, the entrepreneur must still pay UNVD, because this tax system for calculating the amount of payment applies the possible, not actual income.
To determine the amount of tax, the formula is used:
ENVD \u003d physical indicator x DB X K1 x K2 x 15%
Physical indicators are established by the Tax Code separately for each type of activity and may include the number of employees, transport units, the area of \u200b\u200bthe room.
The database is a basic return. It varies by type of activity, concrete monthly amounts are also spelled out in the Tax Code. It should be borne in mind that the Quarter stands for the UCND to the tax period, so you need to multiply the value for three months.
K1 - deflator, annually established by the Ministry of Economic Development of Russia. In 2014, it is 1,672.
K2 - corrector (regional), annually established by representative local authorities. It is spilled in each region, but varies within 0.005-1.
Suppose you live in Rostov-on-Don and are the owner of a small store, which sells products to retail. The area of \u200b\u200bthe hall, where trade is conducted, - twelve square meters. According to the Tax Code of the Russian Federation, the basic profitability of such activities as trading retarded through the objects of the trading network is 1,800 rubles per month, and the area (in square m. M.) Of the commercial hall appears in the physical indicator. The regional corrector for Rostov-on-Don is established by the city duma and is 1. Calculate the tax amount for the 1st quarter of 2014:
12 sq. M. m. x 1800 rubles x 1,672 x 1 x 3 months x 15% \u003d 16251.84 rubles - such an amount you need to pay.
This mode is perhaps the most popular. The fact is that VAT does not pay an IP on "Simplified". What taxes still do not need to pay with such a system? You will be delivered from the payment of property tax on income of individuals, and if the activity is not conducted, then the simplified taxes are not necessary to list. An important feature: Only those entrepreneurs whose revenue per year can be used, whose revenue per year is no more than 64.02 million rubles. Businessmen who have decided to go to simplified mode from 2015 should have revenues for the first nine months of 2014 in the amount of not more than 48.015 million rubles
The taxpayer should independently choose the tax object. There are two options:
The entrepreneur must pay salary taxes every month (taxes with earlier employees will be talked about them below), quarterly - advance payments (until the 25th day of the reporting month), and at the end of the year (until April 30) - annual tax. Defulator for 2014 on the simplified mode is 1.067.
If in the 2013th year you did not have income, then a loss was formed, the tax base would be reduced by the summary of 2014. This applies to annual tax, not quarterly payments. In case the loss is more than the tax base, it is possible to transfer it to the next periods for ten years.
What taxes should pay the PI, if for the year expenses exceed income or equal to them, and also if the tax amount calculated in the usual order is less than the minimum (minimum tax is calculated by the formula: income per year x 1%). We will analyze this situation on a specific example.
Suppose you in the 2013th year revenues amounted to 100 thousand rubles, and costs - 95 thousand rubles. You apply the tax object: revenues per minus costs. That is, the tax base will be 5 thousand rubles. Multiplying it at a rate of 15 percent, we get the amount of tax - 750 rubles. Calculate the minimum tax: 100 thousand rubles are multiplied by 1 percent. We get 1 thousand rubles. Compare results. It turned out that the minimum tax is greater than the one that is designed in the usual order. What taxes pay IP to the budget in this case? You will have to pay the minimum tax, that is, 1000 rubles. And the difference between 1000 rubles and 750 rubles you can include in the expenses of 2014.
At the end of the quarter, determine the amount of income actually received since the beginning of the year. If the income object is used in a minus costs, then it is also necessary to determine the amount of expenses and take it from income value. The resulting digit must be multiplied by the bid applied: 6 or 15 percent, respectively. From the final amount, it is necessary to take the magnitude of the paid insurance premiums (they will talk later about them) and hospital workers paid. Also submitted from the amount of quarterly advance payment already paid with similar payments from the beginning of the year.
Now we will tell about what taxes are paid by the IP, which bought a patent for the implementation of entrepreneurship. Firstly, the businessman must have been a patent for 25 days after the patent began, to pay one third of its cost, and the remaining two thirds - no later than 30 days before the tax period ended. Such deadlines are valid if the patent is issued for a period of half a year, in no definition, the whole amount must be fully paid for 25 days from the beginning of the action. As with the simplified mode, it is possible to use a patent system while income for the year will not exceed 64.02 million rubles.
The cost of a patent should be determined by the formula: a basic yield to multiply by 6 percent. The size of the database, as well as when UNVD, depends on the type of activity. The patent owner is exempt from taxes on property, profits, added value, income of individuals. If the activity is not conducted, the cost of a patent is still necessary to pay.
You have already learned what taxes pay SP. All of the above payments entrepreneur must produce regardless of the presence or absence of employees. But the insurance premiums and salary taxes are paid just based on the number of employees. These include contributions to the Pension Fund - 22 percent of the accrued salary; The medical fund is 5.1 percent; In FSS - 2.9 percent (for insurance temporary disability, including due to motherhood) and 0.2 percent for insurance against occupational diseases and accidents). The size of the last contribution may be more (depending on
Also, the businessman must pay contributions to the Pension Fund (in 2014 the amount is 17328, 48 rubles) and for medical insurance (in 2014 - 3399.05 rubles). The total amount of payments will thus be equal to 20727.53 rubles. It can be paid at the same time or in parts until December 31, 2014.
The innovation was an additional contribution to the pension fund paid in the amount of 1 percent of revenue, if it is more than three hundred thousand rubles. This amount must be listed in the budget no later than the first of April followed by the reporting year.
Entrepreneurs who have no employees who use a single tax or simplified regime at a rate of 6 percent may decrease tax on the entire amount of contributions. Those businessmen who have employees have and apply the same tax regimes, can reduce tax on the amount of contributions, but not more than fifty percent of the tax on the results of the year. When using a simplified mode at a rate of 15 percent, pension contributions are considered in conventional costs, as with general mode.
Hello, dear readers! In this article, you will learn what taxes are paying IP on various tax systems. The article will be useful for novice entrepreneurs to understand that there is nothing terrible and taxes in Russia acceptable in Russia. So, let's begin.
By the way, questions of this nature and many others, businessmen have long been accustomed to decide in this service, Try to minimize risks and save time.
To determine which taxes in the budget should be paid to the PI and how to count them, you need to know which tax system is used. In general, the tax list looks like this:
- income tax according to the chosen tax scheme;
- transport and land taxes, (provided that you are using autotransport or land in your business);
- Insurance contributions.
The income tax is paid on the basis of what activity you lead and what taxation system you prefer. We will analyze the main options.
If you stay on the total taxation mode and do not use a specialty, then all relevant taxes must pay. The general mode for IP does not exclude the payment of certain taxes as under simplified modes, so the state budget will have to list:
- NDFL (in the form of 13% from the received income from the business);
- VAT (at a rate of 18% or another rate in cases established in the NK);
Plus, the IP must pay another three tax depending on the terms of your business: on property; land; transport.
Naturally, they are paid only when these automobiles, land or property are needed by an entrepreneur to keep their business.
IP on the simplist should pay tax on the USN at the appropriate rate depending on the tax base:
- 6% of the income amount;
- 15% from the difference "Revenues minus expenses."
USN gives an individual entrepreneur exemption from the payment of NDFL and VAT, but the property tax that is considered from the cadastral value should already be paid.
IP on the shift must pay the tax at a rate of 15% of the imputed income. This income, in turn, is equal to the potential amount of IP proceeds on specific activities. Calculate it like this:
VD \u003d basic yield x physical indicator x K1 x K2
The amounts necessary for calculating the amount of the tax of basic returns and the indicators of work on specific activities falling under the use of UNVD are given in the NK. The sizes of basic profitability are indicated in rubles in a monthly amount. Special indicators are the physical characteristics of the IP business, depending on the type of activity. Among them can be used: the area of \u200b\u200bthe trading hall, the number of motor vehicles, the number of seats or just the number of employees. To determine the amount of imputed income on its activities, you need to find these indicators in the table shown in the NK.
The coefficient K1 is the value of the deflator, which is set for a period of a year.
The coefficient K2 is the correction coefficient of basic profitability, is established at the regional level, depending on the business conditions.
If the IP activity is suitable for patent taxation, he pays the amount of a patent. This amount is calculated as 6% of the amount of possible annual income from its type of activity. The values \u200b\u200bof possible annual income for each type of activity are established at the level of regions in the form of approval of the law.
IP, using taxation on UTII or Patent, do not pay personal income tax, VAT plus property tax, with the exception of property for which the tax is considered from cadastral value. But taxes on transport and land are paid as well as when wept or ones.
Important: IP must be taken into account that the tax during simplified or general mode is considered based on the actual amounts of income. It turns out that if IP did not led its activities and did not receive income, then you do not need to pay the tax.
Under UTII and Patent, the tax is considered from the amount of possible income, respectively, to pay these taxes will have to even when IP does not behave and income during this period does not have.
IP receives the status of a tax agent if employees hire them. In this case, he must list the NDFL budget from their wages in the amount of 13%. Plus, IP must list insurance premiums in its employees according to current approved rates.
If IP works alone and the staff does not have, then he must list the insurance premiums for itself. These amounts are fixed by law. They pay surely and do not change depending on whether the IP leads their activities or not.
For 2017, the following amounts recorded:
For payment for insurance premiums for pension insurance 23,400 rubles per year;
For payment for insurance premiums for medical insurance 4 590 rubles per year.
These amounts are valid for all IP and are not recalculated depending on their revenue on an annualized basis. As a result, in the funds you need to list 27,990 rubles at a time or four sums - just once a quarter, but strictly until the end of the current year.
In the case when the annual income of the IP surpassed the amount of 300 thousand rubles, then the PF should additionally pay the amount in the amount of 1% of the exceeding value.
Example: You are an individual entrepreneur, for the year earned 600 thousand rubles.
Until the end of the year, you must list the insurance premiums on the appropriate types of insurance: 23,400 rubles and 4,590 rubles. Moreover, before the end of the first quarter of the year following the reporting, it is necessary to make an additional payment in PF:
(600 - 300) x 0.01 \u003d 3 thousand rubles.
As a result, your pension insurance contributions for the year counted 23,400 + 3,000 \u003d 26,400 rubles. and 4 590 rubles. - For the Family.
In this case, the limit is set to the possible amount of pension contributions, in 2017 it is equal to the minimum wagon x 8 x 12 x 26% \u003d 187 200 rubles.
Example: Your income over the year has 20 million rubles.
You paid 23 400 rubles. on pension insurance and 4,590 rubles. For medical insurance. An additional payment in the form of 1% should be equal to:
(20 000 - 300) x 0.01% \u003d 197 thousand rubles.
But you do not have to pay pension contributions more than 187,200 rubles.
As a result, 23,400 rubles. You have already paid, so additionally you need to list until the end of the 1st quarter of next year in PF:
187 200 - 23 400 \u003d 163 800 rub.
Insurance contributions can be taken into account when calculating the tax. From the initial calculated amount of IP tax on USN 6% or UNVD subtracts:
- the full amount of insurance premiums on yourself - if he does not hire employees and works alone;
- The amount of insurance premiums on its employees, but not more than 50% of the initially calculated tax amount - if it hires employees.
If IP uses USN 15% or case, then it is entitled to take into account the insurance premiums within their expenses. With the patent system, these contributions cannot reduce the tax.
| Tax | SP on the floor | IP on USN | IP on UTII | IP on patent |
| NDFL | Pays (Art. 227 of the Tax Code of the Russian Federation) | Released (Art. 346.11 of the Tax Code of the Russian Federation) | Released (Art. 346.26 of the Tax Code of the Russian Federation) | Released (Art. 346.43 of the Tax Code of the Russian Federation) |
| VAT | Pays in general order (ch. 21 of the Tax Code of the Russian Federation) | VAT under Art. 174.1 of the Tax Code of the Russian Federation; |
Exempted, except for the cases: - import of goods into the territory of the Russian Federation; Situations under Art. 161 of the Tax Code of the Russian Federation (as a tax agent); In case of erroneous invoice to select VAT. |
Exempted, except for the cases: - import of goods into the territory of the Russian Federation; VAT under Art. 174.1 of the Tax Code of the Russian Federation; Situations under Art. 161 of the Tax Code of the Russian Federation (as a tax agent); In case of erroneous invoice to select VAT. |
| USN | Do not pay | Pays in accordance with the chosen taxable base (ch. 26.2 of the Tax Code of the Russian Federation) | Do not pay | Do not pay |
| ENVD | Do not pay | Do not pay | Pays in accordance with the basic yield and physical indicators by type of activity (ch. 26.3 of the Tax Code of the Russian Federation) | Do not pay |
| Patent | Do not pay | Do not pay | Do not pay | Pays in accordance with the size of a possible income (ch. 26.5 of the Tax Code of the Russian Federation) |
| False property tax | Pays for property that is used in entrepreneurial activity | Exempted, with the exception of the tax paid for real estate objects, the tax base for which is defined as their cadastral value (Article 346.11 of the Tax Code of the Russian Federation) | Exempted, with the exception of the tax paid in relation to real estate objects, the tax base for which is defined as their cadastral value (Article 346.26 of the Tax Code) | Exempted, with the exception of the tax paid for real estate objects, the tax base for which is defined as their cadastral value (Art. 346.43 of the Tax Code of the Russian Federation) |
| Tax | IP on USN, ENVD, OSTO, PSN (patent) | |||
| Transport tax | Pays with vehicles on the basis of tax authority notice | |||
| Land tax | Pays in the presence of a plot on the right of ownership or the right of continuous use. For 2014, it is a declaration independently, since 2015 pays a tax on the basis of a tax authority notification | |||
| Insurance fees for themselves | Pays contributions for yourself in a fixed size until December 31 of the current year. | |||
| NDFL for employees | In the presence of hired workers, acts as a tax agent: holds and lists the amount of personal income tax with wages of employees to the budget | |||
| Insurance fees for employees | In the presence of hired workers, pays to tax contributions for each employee based on approved tariff rates | |||
Here you learned what taxes pay the PI. If you have questions, ask in the comments! Also wait for new articles from Daria, in which it will tell the subtleties of tax systems, as report to the taxes of the IP, where to go, how to fill out how much you pay, etc ..
You have taken a firm decision to open your business and have already compiled a business plan, found financial resources to implement your idea. Now what? The most important thing is to register an IP.
At the same time, no details should be missed, comply with the standards of legislative bodies. But, before thinking, you are ready to take on a similar responsibility and find out what PP taxes pay to the state budget.
Note! Previously, for registration of IP, you needed to open an account in the bank, paying the amount from 1 to 3 thousand rubles. Especially for visitors of our site from the bank, the opening point of the account is free. Additional service discount - 70% and accrual of 7% per residue.
Before you register as an entrepreneur, you should find out how much it costs and get information about what taxes pay the PI.
If all this suits you, then you can safely move to the registration of the company, but before deciding with how to pay taxes of the PI to avoid fines and other sanctions.
What IP taxes will pay to the state treasury must be clarified before applying for registration.
To date, there are several tax systems on the territory of the Russian Federation, but the most common special regime among individual entrepreneurs: USN.
This system was created for small firms, in order to reduce the tax burden and simplify accounting reporting.
In papers on registration, the code of economic activity is indicated according to the OKVED list, which determines the direction in which the future firm will act.
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Let's consider Read more The question is how much it costs to open an IP:
It turns out that the mandatory contributions will be 2,600 - 3,000 rubles, it is certainly not necessary to open the bill, but in this case you will not be able to work on non-cash, that today it is inexpedient, especially since the opening of the account at the point is free. Registration through an intermediary will increase your spending by 3,000 - 4,000 rubles. Total: 5,600 - 7,000 rubles.
Registration and purchase of the cash register, in the event that your type of activity provides its presence, will cost 8,000 to 30,000, replacement for another CBT from 6,000 rubles. Monthly service 300 rubles.
You can transfer the packet of papers directly into the territorial tax authority itself, and contacting the FMC at the place of registration. If a personal visit to the registering bodies is impossible for some reason, the documents are sent to a valuable letter by means of a post office or through a representative.
The only requirement is a certified copy of the identity card and a notary application.
When submitting documents to the competent authorities, a receipt is given. One copy of the notification of the transition to the USN FTS will return, putting the date, print and signature on it.
If the tax authorities refuse to accept an application for the use of USN, it should be submitted within a month after registration.
FTS or MFC after 3 business days on hand should give the following documents:
The statistics notice will be needed to open a bill account in the bank and in the provision of reporting to Rosstat. Get codes can online on the official website of the authorized body or contacting the territorial office.
From this year, the draft law adopted by the Ministry of Finance began to operate. All small enterprises using cash registers will have to go to the CCT with information transfer mode online.
Cash online devices are required to use all entrepreneurs, exclusively regardless of the type of taxation.
According to a new CCP bill, not only print simple checks and provide storage of information, but also to send a copy to the FTS via the Internet. Based on the buyer's request, a copy of the receipt is sent to him to the email address.
The refusal to apply a cash new apparatus provides a fine of 25-50% of the calculated amount, but not less than 10,000.
Entrepreneurs who carry out their activities in depths can continue their work on the old scheme. The list of such locations is made up by the territorial authorities, in addition, some activities also do not provide for the application of the new cash register and the transfer of data online.
Entrepreneurs in the presence of an electronic signature code can register the CCT through your personal account online. To do this, you will need:
The OFD will redirect an application to the FTS, and employees of the regulatory authority will send you the registration data that is needed to configure the CCT.
The Cabinet of the Taxpayer of an individual entrepreneur makes it possible not only to submit a declaration on the official website of the FTS, but also to get information about what taxes pay the IP, the state of debt. Register it easy. It does not need to contact anywhere, which is quite convenient.
How to register a personal online office on the official website of the tax authority:
To determine what IP taxes need to be made and how they are calculated, it is necessary to know what type of taxation is applied.
Existing following types of obligatory to pay taxes:
VAT is paid on the basis of the type of activity of a small enterprise and the definition system used. Main types of taxation: OSTO OSN.
The following are the following deductions:
USN suggests the tax payment on the basis of the tax base provided by the legislation:
Usn relieves a small enterprise from paying VAT, NDFL, property deduction. If the site is involved in the business or vehicle, then the contributions are mandatory to be paid.
It should be noted that with the basis of the UPS, the tax is calculated on the basis of actually received profits. With the complete absence of economic activity, accruals are not provided.
The status of the tax agent is assigned to a small organization, after adoption in the staff of employees.
The legislation in this case provides for the accrual of NDFLs from their wages. In addition, IP lists insurance premiums to their employees in accordance with the current rates.
If entrepreneurial activity is carried out without workers, contributions must be transferred for themselves. Such payments are fixed, and do not change depending on whether the small enterprise leads commercial activities or not.
The size of the minimum wage in 2018 is 9,489 rubles. The deadline for making compulsory contributions is provided until the end of the current year. 1% of the profit received over 300,000 rubles. Must be paid no later than 01.04.2017. But, nevertheless, do not forget, raising raises every year.
