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 entrepreneur in the process of activity should pay the established legislation of the amount in the budget. What taxes and compulsory payments in 2017 should I pay? Taxes depend on the tax system used, but at mandatory IP must pay insurance premiums for itself, as well as for employees.
Since 2013, an entrepreneur can choose the tax system. Therefore, it is recommended to calculate taxes and compulsory payments at the opening of IP and comprehend and compare.
Entrepreneur, in contrast to legal entities, five tax systems are available:
Since ECHN applies only to agricultural producers, we will not stop on this system.
Regarding the remaining four, it must be said that they differ significantly. Fundamental differences: OSP are calculated on the basis of the income received, PSN and UNVD - on the basis of potentially possible income, which is determined by formulas established by tax legislation, and depends on many indicators.
In addition to taxes, IP is obliged to pay compulsory payments that do not depend on the tax system, income and other factors - insurance premiums for pension, medical, social insurance.
In 2017, serious changes occurred, now the procedure for payment of contributions is regulated by Chapter 34 of the Tax Code of the Russian Federation, administration has been transferred to the tax service. At the same time, the tax service is monitored by the proper payment of contributions since 2017, as well as the recovery of arrears in debt until 2017.
The payment principle has not changed - the obligation of the PI on the payment of contributions appears as soon as he registered and acquired the status of an entrepreneur, the amount of contributions is established by the state and does not depend on income. This duty stops only after IP is removed from registration. In addition, if the income of the IP exceeded three hundred thousand, then according to sub. 1 p. 1 Art. 430 NK RF need to additionally pay contributions in the amount of 1% of the income amount, which is higher than this amount.
If IP attracts workers, then according to Art. Art. 420 and 426 of the Tax Code of the Russian Federation, it is also obliged to pay contributions with the amounts of wages of individuals. This means that the IP employer necessarily pays contributions for itself and workers (a letter of the Ministry of Finance of the Russian Federation of 03/15/2017 N 03-15-05 / 14805).
The period of payment of mandatory payments and reporting has not changed. At the same time, the IP pay contributions for employees and submit reports to the place of residence, even if the activity is carried out in another region, for example, in a situation of use of UNVD or PSN (the letter of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation dated 01.03.2017 N BS-4-11 / [Email Protected]).
When calculating the tax burden of the IP, it should be borne in mind that insurance premiums can be subtracted in the payment of tax, but in a certain order. In addition, the procedure for calculating insurance contributions depends on the tax system used.
So, if the income of the IP amounted to more than three hundred thousand rubles and is subject to additional taxation in the amount of 1%, then in the case of use, the amount is determined by consideration. If IP uses UPN, then expenses are not taken into account (the letter of the Ministry of Finance dated 17.03.2017 N 03-15-06 / 15590).
As for the possibility of deduction of paid insurance premiums, the only system at which it is not allowed is patent. And when calculating the total amount of mandatory payment of IP to the budget, it is necessary to summarize the payment on the patent and insurance premiums, which are also calculated on the basis of potential income, and not actual.
But in relation to other tax systems, the principle is different. If the entrepreneur uses UTII, then the insurance premiums can be taken into account, but the tax turn out to be reduced by no more than 50% (paragraph 2 of Art. 346.32 of the Tax Code of the Russian Federation).
If the entrepreneur applies USN, then it all depends on which object is selected. If income, then the IP employer to reduce the tax can no more than 50%; If there are no employees and IP pays contributions only for itself, then there are no restrictions and tax can be reduced entirely.
Thus, to determine the total tax and mandatory payment of IP in 2017, it is necessary to choose the tax system, know an exemplary level of income and expenses (for the basis), is the IP by the employer. And only after that you can make calculation.
It should be borne in mind that even if the entrepreneur does not conduct activities or received a loss, regardless of the tax system used, it must pay fixed insurance premiums, in 2017 their amount is 27990 rubles. If it applies UAND or PSN, then in addition to contributions it will be necessary to pay tax, calculated depending on the type of activity and other indicators. At the same time, no circumstances have meaning - even if he sick, or left, or worked in the organization and for him, the employer paid contributions, the status of the entrepreneur will attract the obligation to pay payments to the budget.
The main responsibility for the conduct of commercial activities of the PI is in timely payment of taxes in the budget. Each of the obligations has its own deadlines for payment.
Entrepreneurs have the right to choose one of the allowed taxation systems or combine multiple modes simultaneously. Each of the systems has a duty on tax liabilities.
The procedure for payment of obligations is characterized by:
Obligations who have entrepreneurs as individuals control the IFTS. The inspection department at the place of registration of the IP determines which amounts should be made and the timing for which it is necessary to pay. According to the calculations of the IFTS, the entrepreneur must pay taxes: Transport, for property and land.
Payment of payment sent to individuals at the place of registration. The documents indicate the date when you need to pay the budget. Terms are established by local or regional laws and in accordance with the provisions of the Tax Code of the Russian Federation. The presentation of the declarations on the obligations of individuals is not provided.
The main tax burden entrepreneur is borne in commercial activities. Each tax system has its own parameters for repayment of obligations and the CBC of the payment of payment. Find out which CBCs are applied, it is required annually.
Important! The code of the budget classification is unique for each type of tax.
The mode is applied by IP is unconditional after registration. To use it does not require a notification. When maintained, the entrepreneur must pay personal income tax and VAT as the main taxes. The amount of income tax is determined by the difference between the income received and incurred costs. 
Feature of repayment of obligations:
The OSN is the only system when the VAT is charged. The accrued tax of the IP pays the monthly in the amount of 1/3 of the amount specified in the Declaration. Amounts are made no later than the 25th months following the rankings. IP can simplify the transfer procedure and make VAT at the same time for the term of the first month.
Important! If the date of payment falls on a day off or a holiday, the last working day is becoming the last time for repayment of obligations.
The use of USN obliges the IP to pay a single tax. You can switch to the system when opening a company or from a new calendar year.
Paid Features:
If an entrepreneur has defiantly paid an advance payment, to know how much penalties need to be made, you can in the IFTS or by using the Calculator of the penalty. If the final payment is delayed, in addition to the amount of penalty, IP will need to pay a fine.
The mode is applied to limited activities and is characterized by a tax that does not depend on the revenue received. Go to mode can be in any period after registration. Determine how much federal and regional laws should be paid in sum expression.
The procedure for paying to the budget:
Important! In the afternoon of paying any tax, the date of transfer of a payment order or a fee on receipt is considered.
The regime in which the ESCH is paid is applied by IP with narrowly specialized activities established during registration or from a new calendar year. The tax period is in accounting is 1 year.
Feature of payment of obligation:
In the event of termination of activities with the design of the ECHN, IP must pay the final amount no later than the 25th number of the next one at the end of the activities of the month.
The mode is applied by entrepreneurs in its legislative support by regional legislation. The system does not apply from the beginning of registration. The application for maintenance of PNS is submitted 10 days before the start of accounting. What types of activity fall under a patent and how much you need to pay to the budget, you need to find out in the territorial department of the IFTS.
Features of tax payment:
Important! Patent tax making entails an automatic transition to a common system with compulsory reporting and the payment of all obligations under the regime.
Contributions to the funds are accrued to reward for execution of employee duties. For payment requires registration of PI in the funds as an employer. Registration is carried out not after discovery, but when receiving employees or the conclusion of economic and legal contracts.
Payments are made:
Entrepreneurs pay contributions to the FIU for their own insurance. The amount of the contribution consists of 2 parts - a fixed payment and a part depending on the amount of revenue.
Payment Feature:
The income size of the entrepreneur is controlled by the FIU according to the data obtained in the exchange procedure with IFTS.
An individual entrepreneur (IP) is a person who has the official right to lead its activities. When IP registration occurs, it acquires the responsibilities associated with the payment of mandatory contributions for itself and its employees. It can be considered as an individual or as a subject of entrepreneurial activity. T. K. IP is his own employer, it is he who must take care of his pension savings. Of course, those entrepreneurs who serve zero declarations believe that they are not paying out. And accordingly, fixed contributions in this case are not justified. But the state adheres to the opinion that if a person is listed in the state register as an entrepreneur, he is obliged to pay all contributions. And if something does not suit him, it does not prevent him from closing the IP, and if necessary, pass the registration process again. Consider in detail what deductions make PP for yourself and their people.
Over the years, it is 5.1%. Its calculation is made identical to contributions to the FIU.
Enforce \u003d Mrot * T * km,
Consider how this happens on the example:
Enforce \u003d 7 500 * 5, 1% * 12 \u003d 4 590 rubles.
When the IP acted an incomplete year, the calculation is made on the basis of the number of days.
It turns out that all fixed contributions for themselves IP is obliged to pay:
4 590 + 23 400 \u003d 27 990 rubles per year.
A smaller amount of the current entrepreneur is not allowed to pay.
All fixed contributions must be paid no later than December 31 annually. In case the date falls on Sunday, transferred to the first working day. What happens already in 2017. The term will be extended to the first working number of 2018. Within this temporary limit, the entrepreneur has the right to independently decide to pay contributions or at once all the amount. The optimal option, of course, is the first option. Contributions are paid equal to parts once a quarter, which distributes the financial burden for the whole year.
For this, the annual amount of fixed payments is divided into 4, that is, the number of quarters: (23 400 + 4 590) / 4 \u003d 6 997.50 rubles.
Thus, the entrepreneur will pay for itself:
There are two options:
IP has the right to pay contributions as it is convenient. The main thing in the established temporary framework. The most common view of the payment is to write off the personal account of the IP.
But this can be done and cash with cash through the operator of any bank. Payment of all contributions is made separate, according to the relevant codes of the budget classification.
In case of deciding by an entrepreneur to pay FSS contributions to do this by a separate payment order directly to the Foundation.
If the entrepreneur stops his activities during the year, all existing insurance premiums for itself is obliged to pay no later than fifteen days from the removal of IP from the registration accounting.
Insurance fees for employees, an entrepreneur must pay monthly to the 15th day following the reporting period.
Since 2017, the measures to attract K, not only for the lack of payment of contributions, but not the provision of reporting. We will analyze what sanctions are waiting for the entrepreneur, in violation of the legislation:
The entrepreneur can avoid trouble with controlling instances, as well as bypass penalties. To do this, he should be organized correctly. It is better that a competent specialist is engaged in this issue. This issue follows the quarterly legislation. It is constantly subject to change.
When the entrepreneur has no staff staff, he has the right to not report on personal insurance premiums. Since the beginning of this year, IP has gained an obligation to make the following statements for its people on accrued contributions:
Reporting on payment of contributions for themselves for IP is not provided in the law. After making the payment, you can call the authorized body and find out whether money received money. Nevertheless, in the interests of the Entrepreneur itself, to maintain all confirming the payment of contributions. The likelihood that money left is not where it is necessary, but it is better to progress in case of a system failure or other reasons.
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So you wrote everything right! Right. I have a friend of IP and he almost confirmed your digit on deductions. Although he himself does not keep record accounting, but he has been engaged in his invited accountant. It's comfortable.
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Sale of patents and simplified tax options make sense with regular control of IP activities. Now it is not clear at all who is engaged in this, checks begin, mainly after consumer complaints. Many entrepreneurs who know how to interact with customers carefully, do not pay taxes at all.
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My sister opened the IP. February 17.
I found out about it just now. There are no workers, the form of claims of USN from income.
I read that IP should have 2 types of deductions: for myself retirement and taxes.
Reporting should have been on April 25, she did not slack, no deductions did, in general, nothing.
How to get out of the situation now? Draw a declaration with a delay? There is a fine of 30% from doh, at least 1000₽ will be, on what document will be prescribed it? Or how to list the most appropriate payment?
How to translate it? Where to take details to pay tax?
I also found out that she did not have a book (income magazine), but stood the staff of the terminal, how to be? Issue from the account to request and on the basis of those income to pass 6%? 🙄
help me please
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Each individual entrepreneur must determine which tax system is suitable for him. This needs to be done at the initial stage of building a business and find out what taxes pay the SP and that it will be more profitable for it. It is not necessary to listen to the opinion of friends in this case, since you need to choose a taxation system that is precisely for its type of activity and the peculiarities of doing business.
Before I finds the IP, what taxes should pay, you need to familiarize yourself with the types of tax regimes:
Thus, an individual entrepreneur can make a choice between one of the five submitted taxation modes. The ESN and patent are complex systems. For this reason, before finding out what taxes are paid by the IP, it is worthwhile to choose a regime between the USN, and the total tax on the imputed income.
IP should be able to optimize taxation. It is important for him to reduce the amount of taxes that need to be paid. Cost optimization makes it possible to reduce costs aimed at filling the declarations, tax and accounting.
The entrepreneur must comply with legislation. He needs to carry out its activities without disturbing the law. Upon learning, for example, what tax is paid by the IP "Taxi", it is worth adhere to the norms. Otherwise, a citizen will be attracted to administrative or criminal liability.
By choosing the tax system, it is worth knowing what taxes should pay the PI and what requirements for it will be presented. First of all, you need to choose the mode and study it in detail.
This system is applied by large organizations, as well as individual entrepreneurs with a significant circulation of money. It is difficult to figure it out, but it is most flexible. It is worth learn what taxes need to pay PI in 2015. Thus, it will be possible to understand, this regime is suitable for a citizen or not. The following taxes are required on the following taxes:
In the state budget, individual entrepreneurs must pay the following taxes:
The entrepreneur undertakes to pay other taxes established by local or federal authorities if they have an object that is subject to taxation. After the cancellation of the ESN, private entrepreneurs became easier to pay compulsory contributions. At the same time, they only once a year must submit a declaration on the income tax on individuals. It is paid with profits from the activities carried out.
NDFL tax rate is 13% for Russian citizens. Non-residents pay 30% from income. If there is property on the organization's balance sheet, the tax on it needs to be paid, and its regional bodies establish. At the same time, its rate cannot exceed 2.2%.
Federal is the value added tax. If an individual entrepreneur is engaged in the sale of food, children's goods, printed publications or medicines, the rate will be 10 or 18%.
Additionally, the following fees can be removed from the individual entrepreneur:
Since 2015, each individual entrepreneur is obliged to pay fixed contributions. It is necessary to do this no later than December 31. Insurance contributions are paid in the FFR and FFOMs on the basis of the minimum wage. At the same time, citizens with income more than 300 thousand rubles must fulfill this procedure no later than April next year, learning whether the accounts of individual entrepreneurs are insured. This year, they undertake to pay pension and medical contributions without compulsory.
The amount of contributions should be calculated in accordance with the Mrots, which from the beginning of the year is 5965 rubles per month. Taking into account the fact that for the FIU of deductions accounts 26%, and for FFOMS - 5.1%, contributions will have the amount of 18,610,80 rubles and 3650.58 rubles, respectively. This means that in 2015 an individual entrepreneur must pay the amount at 22 261.38 rubles. I mandally need to know the IP, what taxes should be paid this year.
Entrepreneurs whose income will be more than 300 thousand rubles for this year, must fulfill the obligatory requirement of legislation. They undertake no later than April 2016 to make a payment, the amount of which will be equal to one percentage of revenue obtained above the maximum installed. But in this case, the fee should not exceed the size corresponding to eight minimumts. The minimum payment amount is calculated in accordance with the income received. At the same time, the maximum may not exceed the amount of 148,886.40 rubles, calculated with the interest rate, the term, amounts and quantities of minimum wage. Such amendments in federal legislation entered into force on January 1 of this year.
The total amount of income that is applied to calculate additional payments directly depends on the tax system distributed on an individual entrepreneur. When a citizen combines several such tax regimes, it should advantageous all incomes received from all activities performed.
Having understood whether the accounts of individual entrepreneurs are insured and how this procedure is carried out, the citizen will be informed and will fulfill all the requirements of the legislation on this issue.
This regime is attractive for entrepreneurs, but before choosing it, it is worth learn what taxes pay an IP on the USN. This system has various species that are selected individually. Interest rate on taxes will be 6 or 15%, which will replace 13% by personal incipal NDFL. This means that the tax on the income of individuals is not necessary to pay. At the same time, the deductions to extrabudgetary funds, which are numbers on employees of the entrepreneur, will be small. But, before you know what taxes pay the IP on the USN, it is worth understanding whether this system is available. It is worth noting that the USN is prohibited to use in such cases:
IP on simplified tax mode should pay 6 or 15% of income, regardless of expenses. Also provided for a payment option from 5 to 15% less expenses. Specific bid define the subjects of the Russian Federation.
Many novice entrepreneurs are interested in the question: "Going to UTII, what taxes pay the PI?" This tax can be calculated according to the following formula:
This formula implies the calculation in one month.
Basic yield is determined by the type of entrepreneurial activity and is established by higher authorities. In this case, the physical indicator is indicated individually. The figure to 1 is a deflator coefficient of 1.798 in 2015. To 2 is a corrective coefficient that depends on the type of activity. In this case, how taxes the taxes pay, depends on the indicators established by the state.
Patent taxation system is admissible to use for 47 types of entrepreneurship. Each IP should know which taxes need to pay using this mode. The entrepreneur will be released from the payment of property tax, NDFL. With its use, the UPN and UTII mode is completely replaced. VAT tax will be charged only if import operations are performed or in the execution of the tax agent.
This regime is attractive for individual entrepreneurs, as it implies the purchase of a patent and the lack of need for payment of contributions, which depends on the type of activity.
Many entrepreneurs who have begun to exercise agricultural activities are interested in the question of which percentage of taxes is paying IP on the ECN. This mode eliminates the payment of property tax and income tax. In this case, the object of taxation in this case will be income reduced on costs. It can only be used in the implementation of agricultural activities and its species.
Having learned what taxes pay the PI for each of the tax systems, you can choose the appropriate mode and use it. It should be followed by legislation and transition rules to each of the modes.
