Every company and every entrepreneur must pay taxes. In Russia, there are several regimes that allow you to transfer funds to the state on favorable terms. For example, you can use OCH. In this case, you have to pay "in full." This tax regime provides for full tax reporting, as well as a lot of taxes. Some types of activities allow you to use special taxation. Today we have to understand what is better to choose - a patent or UTII. What is provided for by these tax regimes? What pros and cons do they have?
UTII
To begin with, we will understand the definition of each mode. Let's start with the most famous single tax on imputed income. This is UTII.
This tax regime provides for the payment of only one tax to the state treasury - a single one. It replaces the following tax payments:
- income;
- property;
- VAT.
UTII called "imputation". It is this term that occurs most often. But what is better to choose - a patent or UTII?
UTII taxes
It’s actually hard to answer. After all, each entrepreneur has his own activity and income. Therefore, it will be advantageous for someone to use the patent, and for some, it’s a “good time”.
As already mentioned, at UTII an entrepreneur pays only one tax - on imputed income. It is determined based on the estimated annual profit of a citizen in a particular region. The tax rate is 15%. This means that IP transfers annually in the form of UTII 15% of the estimated income. More detailed information needs to be specified in each specific region and in relation to this or that activity.
UTII reporting
What to choose - patent or UTII? The "impute" has a number of features. For example, reporting. It is quarterly in Russia. In this case, taxes will be paid quarterly.
It is important to remember that it is necessary to submit a tax return no later than the 20th day of the month following the reporting one. And you need to pay the state before the 25th of the same period.
Accounting for income at the "impute" is not provided. SP does not need to keep a book of income and expenses.
UTII restrictions
UTII, STS or patent - which is better for modern entrepreneurs? When choosing a tax system, it is important to consider the restrictions on the application of certain principles of tax assessment.
So, for example, not all activities can work "on an imputation". Namely:
- caring for children and the elderly;
- cooking at home;
- paid toilets;
- porters services;
- training and tutoring;
- detective work;
- security activities;
- medical services;
- excursion services;
- hunting and hunting;
- paid sports classes.
In all these situations, you can not use the "impute". These are not the only restrictions that a citizen should remember.
UTII can be used in companies whose number of employees does not exceed 100 people. As soon as this limit is reached, the individual entrepreneur will not be able to use the "impute".
A patent is ...
Patent or UTII - which tax system is best for an entrepreneur? Experts say that the second option of paying taxes can be removed soon. Therefore, it is necessary to prepare in advance.
The patent system in Russia was introduced not so long ago. She, like UTII, provides for the payment of only one tax. Only in this case is it a payment, which depends on the duration of the patent.
Patent Taxes
At first glance, it seems that PSN is the same as UTII. This is actually not the case. The tax that an individual entrepreneur with a patent will have to pay depends not only on the type of activity of the organization, but also on the duration of the document. The tax base will be 6%.
Buying a patent is allowed for any period from 1 month to a year. Further, the document will have to be issued again. With a patent, a taxpayer pays tax in advance based on estimated income.
Patent Reporting
Patent or UTII - what tax system is recommended for entrepreneurs to choose? Reporting with PPS as such is absent. An entrepreneur does not need to file a tax return either at the end of the month, or at the end of the quarter, or by the end of the year.
Taxes payable (patent value) are listed as follows:
- if the patent is purchased for 6 months, you need to pay a maximum of 25 days after the start of the document;
- patent up to 1 year - 1/3 of the amount a maximum of 25 days after the start of the regime, the balance - no later than 30 days before the end of the document.
At the same time, the individual entrepreneur with PSN should keep a book of income. This is a mandatory process that cannot be dispensed with.
Limitations in PSN
Which is better - a patent or UTII in 2017? To understand this, each entrepreneur must take into account the numerous features of each tax regime. What are the limitations of a patent?
When combining several taxation systems, income from activities should not exceed 60 million. As a rule, this feature is rarely paid attention to.
The patent cannot be applied in companies whose number of employees exceeded 15 people. The action of the PSN also terminates in case of violation of the tax payment terms.
An application for the use of SPE is submitted in each tax period. When UTII such an operation is not provided.
Some activities in the regions do not provide for a patent tax system. These exceptions must be specified in each specific city.
Combination
Can IP combine UTII and patent? And "imputed", PNS and USN? Theoretically, yes. The legislation of the Russian Federation does not prohibit the simultaneous use of “simplified”, “imputed” and a patent. All these modes are combined with each other.
But far from always it is possible to apply PNS and UTII. As already noted earlier, some activities do not allow the use of a particular tax system. Most often, problems with the simultaneous use of a patent and “imputation” do not arise.
Mandatory Contributions
Is it necessary to use a patent instead of UTII? Answer definitely will not work. After all, each entrepreneur has his own opinion on this matter.
Special attention must be paid to the mandatory contributions that the individual entrepreneur must make. We are talking about deductions to the FSS and PFR. A patent and “imputation” do not exempt a citizen from mandatory contributions to extrabudgetary funds. In 2017, they make up about 28,000 rubles a year (27,990 rubles).
What to choose - patent or UTII? If assessed by assessed contributions, it is better to choose the "impute". Why? With UTII, you can reduce the amount of tax by the full amount of deductions to extra-budgetary funds "for yourself", as well as by 50% of deductions made for employees. With PNS, tax reduction is not provided.
UTII advantages
Now in more detail about what pros and cons of the studied taxation regimes. What to look for? What to choose in a particular case - a patent or UTII?
"Impregnation" has the following advantages:
- ease of accounting;
- simple tax calculations;
- the absence of an increase in the tax burden with increasing profits;
- exemption from the bulk of taxes;
- the possibility of reducing the amount of tax payment due to deductions to extrabudgetary funds;
- You can not apply CCP.
Of course, each entrepreneur must calculate the amount of income and taxes due.It is possible that with a patent, payments will be less.
Disadvantages of "imputation"
In order to see the difference between UTII and the patent, you need to find out what are the pros and cons of each tax system. On the pluses of "imputation" has already been said. And what are her disadvantages?
Among the disadvantages of UTII can be identified:
- a limited number of areas of activity where this system can be applied;
- since 2018 UTII have been canceled;
- the need to pay fixed taxes even at low incomes;
- it is required to keep records and regularly file tax returns with the FTS.
Perhaps these are all the flaws that everyone should know about. What about patents?
PSN advantages
Is a patent necessary for UTII? Not. As a rule, an entrepreneur can combine these modes, but usually they are used separately from each other. What are the advantages of a patent?
Among them are:
- exemption from a number of taxes;
- low tax rate;
- lack of dependence of the tax burden on the income of individual entrepreneurs;
- flexibility of patent validity;
- no need to use CCP;
- lack of reporting - tax returns do not need to be submitted.
You can see that the bulk of the advantages of the patent is similar to UTII. It follows that these taxation regimes are similar in many aspects.
Patent disadvantages
Do you plan furniture production? Is it preferable to use a patent or UTII? In order to accurately answer this question, it is necessary to find out what disadvantages the PSN has.
Among them are:
- a limited list of activities to which the regime may apply;
- patents can only be used by IP;
- severe restrictions on the number of employees;
- the impossibility of reducing tax on the amount of insurance premiums.
The regime has no more special flaws. Patents in Russia are becoming more and more popular. Especially for those who work without employees.
What is more profitable
Based on the foregoing, it is rather difficult to conclude that it is better to use IP for a particular activity - a patent or UTII. What do experts say about this?
There is no definite answer. The entrepreneur should pay attention to:
- the amount of their income;
- features of each tax regime;
- type of activity;
- the amount of taxes in a particular case.
Only after evaluating all these features, it will be possible to speak with confidence about which mode is best for the entrepreneur.
As a rule, PSN and UTII are interchangeable. "Importer" will be more profitable by reducing taxes on the amount of contributions to the FSS and PFR. A patent is advantageous for its flexibility of use - it can be applied for 1 month or for a whole year. In addition, PSN exempts the taxpayer from unnecessary paperwork in the form of reporting.
Will a car wash open? Is it better to choose a patent or UTII? In this case, there is no particular difference between these tax systems. If a citizen plans to work for a long time in the form of IP with car washes, you will have to give preference to a patent. Or even the simplified tax system. After all, UTII in Russia are going to be abolished. Accordingly, there is no need to rely on this tax regime. Instead, it is better to find its counterpart.
USN, PSN or UTII
Despite all the advantages of patents and “imputation”, individual entrepreneurs often prefer a different taxation regime. We are talking about the so-called "simplification" (USN). Why?
The thing is that this mode is a kind of analogue of UTII and PSN. It provides reporting once a year (until April 30). Taxes under the simplified tax system? depending on the real income of the company. For example, at high costs, you can use the tax system for the simplified income tax "income minus expenses" (interest rate of 15%). If there are no expenses when conducting IP activities or they are minimal, you can simply pay 6% of the profit made annually. Additionally, with the simplified tax system, it is allowed to reduce the tax on deductions made to extra-budgetary funds.
UTII, USN or patent - which is better? As practice shows, entrepreneurs try to give preference to "simplification." Especially when it comes to IP without employees. But at first you can try yourself in a particular activity and buy a patent for several months.
Summary
So which tax system to choose? The search for "your" regime is not an easy task. This issue is decided by each individual entrepreneur independently. Both “imputation” and “simplification”, and patents have much in common. But at the same time they have their drawbacks and individual advantages.
Many experts now propose to give preference to PSN. After all, after the UTII ceases to operate in Russia, you will have to look for its analogue. Then you will need to choose between a patent or USN.
If the amount of revenue per year does not exceed 60,000,000 rubles, you can safely choose PSN. Otherwise, IE must use UTII. A more accurate answer can be given only on the basis of specific calculations for a particular type of activity in a particular city of the Russian Federation.