The choice of the form of taxation for IP. Taxation options for individual entrepreneurs - general and simplified

Along with legal entities, individual entrepreneurs can choose a taxation regime. Systems differ in document flow, application restrictions and the amount of taxes.

You can decide which form to choose:

• When registering.
• In the process of doing business.

If the choice is made during registration, it is necessary to decide which taxation to apply before starting the paperwork.

Upon registration, the taxpayer is assigned a general taxation system. If the entrepreneur wishes to choose any of the special regimes, it will be necessary to send a notification to the tax authority. An individual entrepreneur has the opportunity to combine several taxation regimes - OSN and UTII, USN and UTII.

It is possible to determine which taxation is better with the help of specialists who have knowledge of the application, the scope of obligations, and the workflow of types of regimes. You can choose one of the forms or combine modes. Additionally, a business plan will allow you to determine which type is optimal.

Common system

General system- the most complex of the types of taxation of individual entrepreneurs, which has little in common with the regime of legal entities similar in name.

Accounting features:

• An entrepreneur keeps records using a ledger of income and expenses. The principle of accounting is the step-by-step formation of the result.
• Each trade operation (production also results in the sale of products) must be displayed in a separate line of the ledger. For the operation, the cost price, VAT are displayed and profit is formed.

Accounting uses the cash method, in which income and expenses are accepted only after payment.

Positive aspects of using the regime:

• There are no restrictions on the number, maximum value of property or turnover.
• The taxpayer calculates and pays VAT, which allows you to have a wide range of partners.
• Low level of the main personal income tax - 13%. In the event of a loss, no tax is payable.

An entrepreneur can use the standard 2002 income and expense book or develop a journal on their own. The individual entrepreneur can determine which form is best to apply.

Disadvantages of applying taxation:

• Complicated accounting that requires the participation of competent accountants.
• Inability to carry forward losses to future periods.
• A significant number of taxes - land, personal income tax, VAT, contributions to funds.

The general form of the mode is best system for entrepreneurs who do not have significant turnover of commodity-money transactions. Convenient option for services or wholesale trade. The main advantage is that there is no need to pay tax in case of losses.

Using the Simplified System

The mode can be selected during registration or during the conduct of business from the new calendar year. At the same time, it is required to determine which form of simplified taxation to apply.

One of the following schemes is used:

• Income. The single tax is paid on the amount of received proceeds. The form is advantageous to use at low cost, for example, in the case of the provision of services. The entrepreneur uses minimal accounting.
• Income minus expenses. The taxable base is formed from the difference between revenue and costs.

The tax scheme can be selected and changed from the new calendar year. Changing the form and choosing a different scheme during the tax year is not allowed by law. You can determine which scheme is best to apply with the help of tax specialists or in a practical way.

System advantages:

• Simplified accounting and document flow.
• Possibility to choose the scheme of taxation. The transition to another form is carried out from the new calendar year.
• No obligation to pay VAT.
• Opportunity to reduce tax when paying contributions to funds.

The declaration is submitted once a year, taxes are paid quarterly.

Downsides of easy mode:

• Automatic transfer of individual entrepreneurs to the general mode in case of exceeding the annual revenue limit with the payment of all due taxes and reporting.
• The presence of restrictions on the use of physical indicators.
• Expenses can include a closed list of expenses.

A simplified system is the best option for running small and medium-sized businesses. The mode can be combined with UTII and PNS. When calculating the limiting physical indicators, the number and property of all combined regimes are taken into account.

Application of imputed income

The UTII regime is used for certain types of activities. The procedure is regulated by federal and regional legislation. The basis of taxation is a physical indicator - the number, footage and others.

Advantages of using the system:

• No dependence of taxation on revenue.
• Possibility to combine the mode with other types.
• No accounting requirements. During the activity, only the data of the physical indicator are taken into account.
• Opportunity to reduce tax on paid contributions.

The start of application of the form is carried out from any month. The taxpayer must notify the tax office. Termination of the use of imputed income is also carried out upon application.

Negative sides of the regime:

• The payment of tax is made regardless of the conduct of activities and receipt of revenue. Termination of obligations occurs after the filing of a notice of termination of the use of the regime.
• The need for quarterly tax payments.

The taxation regime has been successfully applied in retail trade or services. The type of accounting allows you to work without cash registers. The application is beneficial for entrepreneurs with significant turnover or in the absence of numbers.

Tax reduction in the simplified system and imputed income regime

When calculating single taxes, an individual entrepreneur can reduce their amount by the amount of payments to the Pension Fund, the Compulsory Health Insurance Fund and the FSS (in terms of paying sick leave) for employees and their own contributions. The limit value is set to 50%. Contributions must be paid to the budget.

Important! If IP employees does not have, the tax reduction is carried out in the full amount of the entrepreneur's contributions to the Pension Fund of the Russian Federation and the Compulsory Medical Insurance Fund. The amounts must be paid to the budget. To reduce liabilities evenly, annual contributions are paid quarterly.

patent system

The regime is allowed for use only by individual entrepreneurs. You can get a patent for certain types of activities. The acquisition of the right is formalized for a period of one month to a year. The transition is carried out 10 days before the start of application after agreement with the tax office.

Benefits of a patent:

• Ability to work simultaneously with other types of taxation.
• No need for declaration.
• Minor paperwork.
• Possibility of installment payment for a long period of registration (over six months).

Attention! Conducting activities on a patent does not have the obligation to register and use cash registers in cash circulation. When conducting activities in retail trade, an individual entrepreneur may issue a different document containing the main details. BSO forms are intended for the provision of services.

Cons of the mode:

• Loss of a patent in case of late payment.
• Restriction in the form of a maximum amount of income within a calendar year.
• Application is possible only with a small number of employees (up to 15 people).
• Waiver of the patent within the annual period makes it possible to use the system only from the new calendar year.
• Possibility to use the patent only in the region of payment.

Exceeding the revenue limit entails an automatic transition to the general taxation regime. The accrual of tax on income for the period of the patent is reduced by earlier payments to the budget.

It is more profitable to choose a patent for individual entrepreneurs who want to minimize accounting documentation and refuse reporting. The list of permitted activities that allow the use of the regime is established by federal law. Regional authorities have the right to revise the list of activities and add their own types without removing certain federal laws.

Tax consultants can help you choose which system is right for you. In many ways, the type of taxation depends on the type of activity and the planned development of the business. When choosing a form of accounting, restrictions are determined by types of regimes and the probability of exceeding established by law limit.

Attention! The limit value of physical indicators can be reviewed annually by legislation.

What taxation system to choose for individual entrepreneurs ? The Russian tax system offers an entrepreneur a fairly wide range of taxation systems. But the law changes every year, so the choice can be difficult.

Taxation of individual entrepreneurs: a list of taxation systems

One of the most important questions that concern new businessmen is what taxation system to choose for individual entrepreneurs? Individual entrepreneurs in Russia have a choice of 5 taxation systems, and each of these systems has both advantages and disadvantages.

Main systems taxation for individual entrepreneurs:

• general system of taxation (OSNO);
• simplified taxation system (USNO);
• payment of a single tax on imputed income (UTII);
• patent system of taxation (PSN);
• payment of the unified agricultural tax (USHT).

Brief description of taxation systems

Let us briefly consider the features of each of the taxation systems available to domestic entrepreneurs.

The general system of taxation will be assigned to the taxpayer by default, if he does not express a desire to use another. An entrepreneur whose taxation takes place under the OSNO system pays income tax, VAT, property tax, as well as a number of taxes and fees that are mandatory for all taxation systems.

However, OSNO assumes one of the highest tax burdens, therefore, after the introduction of a simplified taxation system, most entrepreneurs switched to USNO. The simplified taxation system exists in 2 variants. In the first option, the taxable base is the income of the entrepreneur, in the second, they are calculated according to the “income minus expenses” scheme. The rates for USNO are fixed at the federal level with the possibility of correction within the established interval in the regions. Income is taxed at a rate of 6%, and "income minus expenses" - from 5 to 15%. An entrepreneur on the USNO also pays property tax based on the cadastral value of real estate and a number of mandatory taxes and fees.

UTII involves the payment of tax on the basis of annual income established by law (the so-called imputed income). This base is adjusted by coefficients established regionally and at the level of municipalities.

The patent system of taxation is the simplest of all. In order to work, an entrepreneur only needs to buy a patent for the period during which he is going to provide a certain type of service. The patent fee is the sum of tax on business income and replaces VAT and property tax (except for tax paid on the cadastral value of real estate).

Thus, entrepreneurs applying UTII, PSN or STS are not exempt from property tax, calculated on the basis of the cadastral value of real estate, as well as a number of mandatory taxes. A number of mandatory taxes paid by individual entrepreneurs include: excises, state and customs duties, land tax, water tax, mineral extraction tax and some fees. And if these taxes and fees are applicable to the activities that the entrepreneur conducts, they will have to be paid under any taxation system.

ESHN is relevant for those entrepreneurs who are engaged in the production and / or processing of agricultural products. This system has much in common with the simplified tax system, and the rate is the same - 6% of the annual income.

What system of taxation can be applied by IP?

It would seem, what could be easier? The easiest way for an entrepreneur to work on the patent system of taxation is to buy a patent and forget about taxes as long as it is valid... But not everything is so simple.

Firstly, the patent system is applicable only to a limited list of activities, which mainly include those related to the provision of services to the public. A complete list of activities for which PSN is possible is listed in Art. 346.43 of the Tax Code of the Russian Federation.

Secondly, there are physical restrictions that relate to the maximum allowable number of employees of an individual entrepreneur, as well as the maximum amount of income for an entrepreneur. In addition, a patent does not replace all taxes - there are a number of mandatory taxes that an individual entrepreneur will have to pay, if they are applicable to him.

Thus, the taxation system that an entrepreneur can apply depends on a fairly large number of factors.

Restrictions on the application of taxation systems for individual entrepreneurs

The same restrictions as PSN (limitation of the maximum amount of income, the number of employees of individual entrepreneurs) have the UTII system, but the number of activities for which the transition to this system is allowed is much less than for PSN. But the maximum number of IP employees is increased to 100 people and the possible income may exceed the limit for PSN of 1 million rubles. That is, UTII is a more serious level of business.

A complete list of activities for which the use of UTII is possible is given in Art. 346.26 of the Tax Code of the Russian Federation.

The simplified taxation system is even wider in scope. The list of activities in which the simplified tax system can be applied has not been established, but there are some restrictions, most of which relate to legal entities and irrelevant for IP. For example, banks and insurance organizations cannot switch to the simplified tax system.

But there are other reasons why an entrepreneur may be banned from switching to the simplified taxation system: for example, if the value of the property that the IP uses in activities exceeds 100 million rubles, the number of employees of the IP exceeds 100 people, or the annual revenue exceeds 60 million rubles multiplied by the index- deflator.

There are other restrictions, so the future entrepreneur should carefully study the section tax code RF, dedicated to the simplified taxation system, so as not to receive an unexpected refusal to apply it.

OSNO is a general taxation system that has no restrictions since the use of UTII for certain types of activities has ceased to be mandatory. This is the most difficult option for maintaining tax records, and besides, as a rule, it significantly increases the amount of tax payments of an entrepreneur. But it has to be applied if all other systems of taxation are inaccessible.

What taxation to choose for IP?

So what choose a taxation system for individual entrepreneurs? There will be no unequivocal answer, since any taxation system can become optimal under a certain set of circumstances.

Most useful advice Before choosing a taxation system, it will be necessary to draw up a business plan for the enterprise (if this has not already been done before). If the entrepreneur is not sure about his level of earnings, best solution will not choose those systems that involve a fixed payment, such as the UTII system or the patent system of taxation. Indeed, in this case, even if, as a result of the activity, less income is received than expected, the tax will not change. The system of taxation can be changed later.

In this case, it would be better to choose a general or simplified taxation system, especially since many regions are considering the possibility or are already developing bills that allow entrepreneurs who start their business for the first time to be exempted from taxes for a certain period (in some regions - up to 5 years).

It would also be useful to once again study the Tax Code in detail. Russian Federation to make sure that all the nuances of each taxation system are known to the entrepreneur.

An entrepreneur starting his professional commercial activity can choose the most suitable taxation system for himself. A business registered as an individual entrepreneur can be taxed both under the classical system and under more flexible, special tax regimes.

"?" is a very serious issue that requires detailed consideration. Making a rash decision can significantly affect the profit of a businessman and shake his financial well-being.

What is the best tax for sole proprietorship? Comparison of tax regimes

In order to decide which tax is better to choose for an individual entrepreneur, you first need to deal with existing systems taxation. In 2017, an entrepreneur can use the general tax regime in his activities or one of the special ones:

• UTII;
• ESHN.

To understand what their fundamental differences are, let's take a closer look at each system.

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"Simplified"

Hidden under the letters USN. The name speaks for itself. It really makes the life of entrepreneurs much easier, allowing you to reduce mandatory payments to the budget and minimize tax accounting.

There are two types of simplified tax:

• USN "Income" - it is understood that the base that is taxed is the gross proceeds of a businessman. The current rate in this case is 6%;
• USN "Income minus Expenses" - the base is gross profit, that is, income minus expenses. The rate ranges from 5% to 15% depending on the decision of local governments.

When thinking about which tax is more profitable for an individual entrepreneur, it is important to take into account the possibility of legal tax reductions, which is characteristic of a simplified system.

So, a businessman who is on the USN "Income", having calculated the tax, subtracts from him the amount of contributions for compulsory insurance for himself and his employees. If he applies the simplified tax system “Income minus Expenses”, such a decrease is not provided for, but at the same time, the insurance deductions that the entrepreneur made for employees are an expense item.

If you select the simplified tax system when registering an individual entrepreneur, then reporting will need to be submitted once a year.

The disadvantage of this mode is that there is a need to use a cash register. The exception is the provision of services to the population. In this case, strict reporting forms are issued.

"Vmenenka"

The abbreviation UTII means a single tax on imputed income. The name of the mode reflects the essence of its use. That is, they pay tax not on real, but on imputed (attributed) income. This is where the name “Vmenenka” came from among entrepreneurs.

Important! When faced with a choice of which tax is better for an individual entrepreneur, it is worth considering the types of activities in which a certain system can be applied, as well as the possibility of its use in a particular region. Detailed information regarding existing restrictions contained on the official website of the Federal Tax Servicewww.nalog.ru.

Feature of UTII is that the tax base for you determines tax office. Specialists of the Federal Tax Service adjust the amount of basic profitability for a certain type of activity, depending on physical indicators, which can be:

• the area of ​​the leased premises;
• the number of employees;
• the number of transport units used for commercial activities etc.

The tax rate is 15%, however, local authorities have the right to establish reduced rates for certain categories of payers, but not less than 7.5%. The tax is paid every quarter.

It is possible to reduce the amount of tax on the amount of insurance payments, as in the case of the simplified tax system.

The undoubted advantage of UTII is the ability to work without cash registers.

The tax also has a drawback, which is that it will have to be paid, even if during the reporting period you received a loss instead of the expected profit.

When opening an IP, entrepreneurs are often concerned not only with the question of which tax to choose, but also with the volume of tax reporting, as well as the frequency of submitting a declaration. The disadvantages of UTII in this case include the fact that it is necessary to submit a declaration to the tax authority once a quarter, that is, every 3 months.

Patent System (PSN)

A taxation system that involves the payment of tax on potential income (in this it resembles UTII).

The basis for calculating the tax is calculated by the Federal Tax Service based on the type of activity carried out by the IP and the duration of the patent chosen by him.

This tax regime is perfect for a business that is seasonal. A striking example of this is resort services. for the required period and paying in this way, the businessman bypasses mandatory payments to the budget during the period when he does not receive income due to the lack of seasonal demand for services.

Main characteristics of PSN:

• the entrepreneur chooses the tax period independently (within one year);
• no need to provide a declaration;
• is 6% of the potential revenue of the entrepreneur;
• The state provides for a fairly flexible patent payment system, which allows payments to be made in installments within the duration of the patent.

Single agricultural tax

This tax applies exclusively to agricultural producers, that is, it is highly specialized. In the event that an entrepreneur is engaged in an activity that falls under the UAT, there will be nothing better than choosing this particular tax.

The tax base is income less expenses, and the rate is 6%. Payment is made once every six months, the declaration is submitted once a year.

Features of the classical taxation system

If, when registering an IP, a businessman does not submit a notification (application) to the tax authority on the application of one of the special systems to him, he will have to report in the general mode.

This is not always cost-effective, since several payments are mandatory on OSNO at once:

• 0%, 10% and (in most cases) 18%;
• Personal income tax with the current rate of 13%.

To successfully apply the common system, the entrepreneur must have the appropriate education or the ability to hire an accountant.

Why do some IPs choose OSNO? There are several reasons for this:

• the possibility of cooperation with large contractors who are VAT payers;
• there are no strict restrictions on the types of activities, the number of employees, the amount of income, as in special regimes;
• is not tied to a region, therefore, when expanding a business, the risk of falling under double taxation is eliminated, etc.

Criteria for choosing a tax for an individual entrepreneur

How to choose a tax for an individual entrepreneur? The first thing to do is to decide on the type of activity and find out if it falls into the number of restrictions when using certain tax regimes.

Next, it is recommended to rough plan income and expenses. In addition, it is important to address the issue of the need to attract hired labor. For example, if the planned staff exceeds 15 people, then you will not be able to use the patent system.

An important role is played by the scale of entrepreneurial activity. For a business that works for the future, the best choice will use the general system of taxation.

If you need to make a choice between special modes, pay attention to the following characteristics:

• tax base;
• tax rates;
• payment terms;
• frequency of reporting;
• Additional features.

For convenience, the necessary data are summarized in the table:

tax regime	Income	Income-Expenses	UTII	PSN	ESHN
Base	Revenue. It is determined by the IP.	Revenue less costs. IP is determined.	Implied income. It is calculated by the tax authority according to the type of activity of the individual entrepreneur.	Potential income. It is calculated by the tax authority according to the type of activity of the individual entrepreneur.	Income minus expenses. IP is determined.
Bid	6%	5-15%	15%	6%	6%
Payment	4 times a year	4 times a year	4 times a year	1 time for the selected tax period	2 times per year
Reporting	1 time per year	1 time per year	1 time per quarter	No	1 time per year
Additionally	You can reduce the tax on the amount of insurance premiums for yourself and employees	Insurance premiums for employees can be included in the costs		You have to pay even if you lose	Exclusively for producers of agricultural products

Many individual entrepreneurs in 2019 live according to the principle “a penny saves a ruble”. Small businesses are attentive to costs, so it is important for an individual entrepreneur to choose the right taxation regime. Which is better - USN, UTII or a patent? What perks can you expect? Is it possible to combine two systems of tax payment? Read about it in our article.

How an individual entrepreneur can avoid making mistakes with the taxation system

It is allowed to choose a mode both when registering an individual entrepreneur with the tax service, and later in the process of work. The procedure is the same in both cases. Entrepreneurs who change the system of paying taxes after the transfer report twice. The first report closes the period when the company worked according to the previous scheme, the second - the remaining one. For individual entrepreneurs and legal entities, upon registration, the regime of the general taxation system is set by default. If the founder did not provide for the transfer to a special regime at the same time as the creation of the IP, accounting will have to be kept according to the requirements of the OSNO. Including compliance with the quarterly tax payment schedule.

For a small company, it is advantageous to immediately submit a package of documents on transferring to a simplified taxation system (“simplified”) upon registration. It facilitates reporting and reduces the tax burden, but is not suitable for everyone. If the business is already operating, you can also change taxation to a simplified regime from the next reporting period (the application is submitted in advance so that the IFTS has time to register in the USRIP database).

Types of IP taxation in 2019

The state provides several options for facilitated tax regimes for small and medium-sized businesses. They are listed in article 18 of the Tax Code of the Russian Federation (together with the names in a detailed and abbreviated version). The conditions for the application of special regimes are discussed in more detail in Chapter 26.2 and other sections of the Tax Code of the Russian Federation. The legality of their use is determined by reporting to the IFTS. Identification of violations can lead to a forced transfer to OSNO and fines.

Entrepreneurs themselves choose a preferential system from four possible ones: STS - a simplified taxation system, UTII - a single tax on imputed income, PSN - a patent taxation system (patent) or UAT - a single agricultural tax. The first two options are universal, as they are suitable for different areas of activity. The second pair gives advantages in limited areas activities.

When IP cannot avoid the use of OSNO

Before deciding which taxation system to choose for an individual entrepreneur in 2019, evaluate the prospects for the next year of work. If the company goes beyond the restrictions for simplified regimes, it makes sense to keep accounting exactly according to the OSNO.

The cost deduction option is suitable for retail or online stores where the turnover is small, and a significant part of the revenue is spent on the purchase of goods, home delivery services, wages employees. It is also construction, service centers containing a warehouse of spare parts. Compared to OSNO, both modes are beneficial for the entrepreneur.

EXAMPLE! The diner earned 300 thousand rubles in profit (700 thousand in revenue, 400 in expenses). On the general system, you will have to pay the state 93 thousand rubles (with VAT 18%, in 2019 it was raised to 20%). The use of the simplified tax system of 15% will allow you to pay only 45 thousand (plus annual contributions to extrabudgetary funds - 30 thousand). Total - less than 75 thousand rubles. If the company works on the simplified tax system 6%, then it will pay 42 thousand rubles in taxes and contributions to the PFR and the FSS.

Individual entrepreneurs also benefit from the fact that they must report once a year (in the absence of hired personnel). This further reduces the cost of accounting.

Which IP is suitable for UTII

Merchants who have chosen this option of taxation often note the convenience in terms of simplified accounting (regulated by chapter 26.3 of the Tax Code of the Russian Federation). UTII is in demand in areas of activity such as cargo transportation and taxis. Companies in that case may not need an office, they can work on wheels.

“Vmenenka” is also popular in retail trade, where there is a stable turnover, and there is no time and no one to mess with documents. This approach is convenient for owners of online stores: it is more profitable to issue an electronic check than to exchange invoices. Quarterly reports and payments to the budget are carried out regardless of the amount of profit received during the reporting period. The mode is suitable for companies with constant profitability, without seasonal ups and downs. The legislation establishes some restrictions on the use of UTII.

One thing applies to enterprises registered as individual entrepreneurs - there cannot be more than 100 employees. Otherwise, you will have to switch to OSNO. This condition can be circumvented: if the state is involved in different areas, the combination of taxation systems is allowed.

EXAMPLE! The fleet can continue to work on UTII, and transfer production with a large number of people to OSNO. In this case, accounting will have to be kept separately.

Benefits of a patent for IP

PSN is used, as a rule, for the seasonal nature of the activity. The advantage is that the entrepreneur pays to the budget only for the patent. There is no need to file a tax return upon completion of the activity. The only requirement on the part of the Federal Tax Service is to maintain a book of accounting for income and expenses. This is necessary to identify the excess of the income limit - 60 million rubles. The calculation is solely on the conscience of the entrepreneur - it is difficult to convict him of infringement, since the owner of the patent is exempted from mandatory installation cash registers (clause 2.1 of article 2 No. 54-FZ).

How to get the right to ESHN

The system is in demand in the production of agricultural and forestry goods: fish, animal and poultry meat, other products of animal origin, agronomy products - grain, cereals, fruits, vegetables. The choice of the tax regime is carried out on a voluntary basis. The amount is 6% of income minus all costs. The activities of companies operating on the basis of agricultural tax are regulated by Ch. 26.1 of the Tax Code of the Russian Federation.

The main requirement for the transition to the Unified Agricultural Tax is that more than 70 percent of the output of a small enterprise should be agricultural products. The indicator is controlled according to the data tax return. Entrepreneurs on the Unified Agricultural Tax have the right to reduce the taxable base by the amount of losses for the past reporting periods. For example, if last year there was a crop failure, and the company went into the red. There is no such exemption for other special regimes.

Advantages of special tax regimes for individual entrepreneurs

Small enterprises most often choose the "simplified" model - 6 or 15 percent. In both cases, it is easy to calculate how much to pay. But these are not all the benefits, there are others:

• the possibility of reducing the taxable base by the amount of mandatory pension and social insurance contributions (valid for UTII and STS);
• no need to submit accounting reports to the tax service (for the simplified tax system);
• taxes are calculated for the calendar year (only for the simplified tax system).

The transition to UTII, ESHN, the acquisition of patents is beneficial only for certain types of activities. Simplified mode allows you to work with minimal paperwork. You can get the maximum benefit if you use two taxation systems at the same time.

Three months of accounting, personnel records and legal support FREE OF CHARGE. Hurry, the offer is limited.

It often happens that the usual work becomes unbearable, and the rapidly growing inner potential of a young entrepreneur is looking for a way out. In such cases, you should consider starting your own business. You should approach the implementation of your plan with all responsibility, first of all, you need to carefully study the types of taxation for individual entrepreneurs and determine which one is right for you.

This is very important, because a lot depends on the correctly chosen taxation system, an error in this matter can lead to additional material and time costs.

What is the procedure for taxation

There are several different types taxation, each of which has its own characteristics.

General system- individual entrepreneurs applying this type of taxation pay enough a large number of a variety of fees, which is not always convenient and most often requires the presence of a good accountant at the enterprise.

In order to slightly simplify the taxation system and reduce the number of possible fines, there are several special regimes that make life easier for entrepreneurs:

• "imputation"- UTII - the amount of tax is calculated according to a certain formula, which uses a base indicator and various coefficients;
• patent- payments are a fixed amount, individual for each type of activity;
• "simplified"- STS - the most popular system, according to which the tax needs to be paid only once a year, while the calculation method can be chosen independently.

IP - which taxation system to choose and not make a mistake

To choose the right tax system for you, you need to take into account many different factors. For example, a common system will be beneficial for those whose business partners work only with VAT. Taxes for "communion partners" will have to be transferred monthly, and you will also have to attend to more frequent submission of various reports. Most likely, such a system is not suitable for those entrepreneurs whose activities are seasonal.

In some situations, you can apply both the OSNO and the simplified tax system, in order to make a choice, you need to carefully calculate everything. Imagine the most pessimistic scenario for business development: profit is minimal, there are almost no customers, and you still have to pay taxes. In this case, a sheet of paper, a pencil and a calculator will help to make right choice. At the same time, it is worth remembering that tax increases occur, and take this into account when calculating.

However, there are some activities when you don’t have to choose - a patent is required for their implementation. Nevertheless, there are nuances here too: if an organization is registered in the form of an OJSC, LLC or CJSC, then the application of the patent system is unacceptable. Now let's talk about each CH in more detail.

General tax

The general taxation of individual entrepreneurs provides for the payment of the following types of payments:

• personal income tax - 13%;
• VAT - 0 - 10 - 18% (depending on the type of activity);
• insurance premiums -30%;
• real estate tax if it is involved in the work.

In addition, individual entrepreneurs (general taxation system) also pay some other taxes, but their size is not so large compared to the main ones. The general system of taxation is applicable to all types of activities and is not limited by anything, but for some forms of small business it is unacceptable.

VAT for individuals

Obviously, not all types of taxation for individual entrepreneurs provide for the payment of VAT. It cannot be avoided if the entrepreneur is on a common CH. For everyone else, everything is not so obvious: the payment of VAT for UTII is completely voluntary and is provided for certain types of activities. If an individual entrepreneur conducts his activities on an “imputation”, but also carries out other work that falls under the OSNO, he may be recognized as a VAT payer in this part.

An individual entrepreneur can be exempted from paying VAT in cases where the total revenue for the last three months does not exceed two million rubles. To receive such a “tax amnesty”, you must provide the following documents:

• sales book, accounting of expenses and income, business transactions or extracts from them;
• a copy of the journal of invoices (received and issued).

If an entrepreneur has changed the taxation regime (for example, from the simplified tax system to the general one) and wants to receive an exemption from VAT, then an extract from the income and expense book of individual entrepreneurs applying the simplified tax system must also be provided.

USN

The simplified taxation system for individual entrepreneurs exempts entrepreneurs from paying personal income tax, VAT, income tax, property of individuals used to conduct business. The transition to the simplified tax system is voluntary, the entrepreneur retains the right to independently choose the object of taxation:

• 6% - from the "gross" income, that is, all the income of the entrepreneur is taken into account;
• 15% - from the "net" income, which means that the amount of expenses is subtracted from the amount of all income, and what remains is the object of taxation.

The simplified taxation system for individual entrepreneurs provides for the preservation of:

• reporting procedures;
• payment of contributions to pension insurance;
• payment of social insurance contributions against occupational diseases and accidents at work;
• responsibility for the proper performance of the duties of a tax agent (when concluding employment contracts).

UTII

When discussing the types of taxation for individual entrepreneurs, it is impossible not to talk about a single tax on imputed income - UTII. This type of taxation does not depend on income or profit and is not applied to all types of entrepreneurial activity. These, for example, could be:

• repair, washing and maintenance of vehicles;
• takeaway food - fast food pavilions that do not have a hall for visitors;
• provision of small household services;
• provision of advertising services - placement on external media, headrests in vehicles, car sides, etc.;
• trade in shops (pavilions) up to 150 m2.

Opportunity decision application of UTII accepted by the municipality. The object of taxation in this case is imputed income (a certain assigned amount), while VAT, property tax and personal income tax are not paid. The remaining taxes due to the entrepreneur are paid in accordance with the articles of the Tax Code.

Patent

Another type of payment that individual entrepreneurs can choose for themselves is the patent taxation system. Such a system can be used along with the OSNO, UTII or USN in cases where your activity belongs to the list provided by paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation:

• furniture repair;
• hairdressing services;
• repair and tailoring of textile, knitwear and fur products;
• tutoring, organization of training courses;
• retail;
• design services;
• much more;

The procedure for carrying out the activities of an individual entrepreneur (patent taxation system) is also regulated by article 346.43 of the Tax Code of the Russian Federation.

The application of this type of taxation is not possible if:

• revenue for the year amounted to more than 64,020,000 rubles;
• activities are carried out on the basis of trust management or a simple partnership agreement;
• The company employs more than 15 employees.

An enterprise operating on the terms of the PSN may not use cash registers, subject to the issuance of a written document confirming the receipt of money: a receipt, a sales receipt, etc.

ESHN

It is also necessary to mention the existence of such a form of taxation for individual entrepreneurs as a single agricultural tax. Only entrepreneurs producing and processing agricultural products, containing forestry, fisheries, livestock, etc., can apply such a taxation system.

The amount of tax is calculated based on the tax base multiplied by the rate of 6%, while there is an opportunity to reduce the base by the amount of losses incurred in the previous year. The entrepreneur is exempt from property tax, personal income tax, VAT (except for imported goods).

What is better

As you can see, the forms of taxation for individual entrepreneurs are quite diverse, and it is not possible to answer the question of which one is better or worse. It all depends on the type of activity of the enterprise, the turnover of funds, the number of employees and many other factors.

For example, the best taxation system for an individual entrepreneur, for which trade is the main type of activity (except for wholesale), is most likely “simplified”. If customers do not require an invoice, then this may be the least costly and hassle-free option. And if you are planning to open a small hairdressing salon or provide nail extension services at home, then UTII will suit you. If the cost of a patent for the implementation of any type of activity is lower than for other systems, then patent taxation should be preferred. Ultimately, it is up to you to decide, but when calculating, do not forget about some additional costs.

Other taxes

Any types of taxation for individual entrepreneurs also provide for the payment of additional contributions. In this matter, too, everything is very individual and depends on the specifics of the enterprise. Perhaps only the pension tax can be considered general - all entrepreneurs are required to pay it, regardless of the type of their activity.

There are also additional:

• property tax - includes tax on real estate and vehicles used in business activities;
• Personal income tax - applies only to the OSNO, in other cases it is charged only on the salary of employees, regardless of which SN the employer is on;
• excise;
• tax on the extraction of various minerals;
• water collection;
• land tax;
• state and customs duties;
• fees for the use of various objects of animal and aquatic biological resources;
• other.

Of course, all these payments are made only when there is an appropriate taxable base, that is, there is an appropriate activity.

How to change the tax system

Usually immediately after registration individual entrepreneur OSNO applies. Further, at your request, it is possible to change the taxation of individual entrepreneurs, for which you need to submit an appropriate application within 5 working days from the date of registration or immediately during the registration process. If this has not been done, then the taxation system can be changed no earlier than the next calendar year by writing an appropriate application within the time limits established by law.