Each individual entrepreneur must determine which tax system is suitable for him. This should be done at the initial stage of building a business and find out what taxes are paid by an individual entrepreneur and what will be more profitable for him. You should not listen to the opinion of friends in this case, since you need to choose a tax system specifically for your type of activity and features of doing business.
Types of taxation systems
Before he learns the IP what taxes you need to pay, you need to familiarize yourself with the types of tax regimes:
- OSNO - a general taxation regime that comes into effect regardless of the entrepreneur’s desire. This happens if, during the state registration process, an application for the use of the tax system has not been submitted. A citizen will automatically become a payer of taxes under the GNSS.
- STS - a simplified system that is applied on a voluntary basis when notifying tax authorities in an appropriate manner. To do this, you also need to familiarize yourself with the legislative norms of the Tax Code of the Russian Federation and make sure that it is suitable for the type of activity being carried out.
- UTII - tax applied voluntarily. You can switch to this mode in the manner prescribed by law. It applies to individual activities.
- Patent is a system used only by individual entrepreneurs. At the same time, it is also worthwhile to approach this regime by type of activity. Their list is set in a specific region. In this case, a patent is acquired, and there is no need to pay tax, calculating it according to the results of doing business. Its validity lasts no more than a year.
- USHN - a system used by producers of agricultural goods, including individual entrepreneurs.
Thus, an individual entrepreneur can choose between one of the five taxation regimes presented. ECNX and patent are complex systems. For this reason, before you find out what taxes are paid by individual entrepreneurs, it is worth making a choice of regime between the simplified tax system, the basic taxation system and single tax on imputed income.
What is important for an entrepreneur to know?
IP should be able to optimize taxation. It is important for him to reduce the amount of taxes that must be paid. Cost optimization allows you to reduce costs aimed at filling out declarations, tax and accounting.
The entrepreneur must comply with the law. He needs to carry out his activities without violating the law. Having learned, for example, what tax the Taxi Taxpayer pays, it is worth adhering to the norms. Otherwise, the citizen will be held administratively or criminally liable.
When choosing a taxation system, you should know what taxes an individual entrepreneur should pay and what requirements will be presented to him. First of all, you need to select a mode and study it in detail.
General taxation system
This system is used by large organizations, as well as individual entrepreneurs with a significant cash flow. It is difficult to understand, but it is the most flexible. It is worth knowing what taxes the individual entrepreneur needs to pay in 2015. Thus, it will be possible to understand whether this regime is suitable for a citizen or not. The OSHO requires the following taxes:
- income tax at a rate of 20%;
- insurance premiums;
- property tax with a rate of up to 2.2%;
- value added tax of 10%, 18% or 0%.
What taxes do individuals pay on OSNO?
Individual entrepreneurs must pay the following taxes to the state budget:
- value added tax at a rate similar to the business;
- insurance premiums;
- Personal income tax.
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 abolition of UST, it became easier for private entrepreneurs to pay assessed contributions. Moreover, they only once a year must file a tax return on personal income. It is paid from the profits from the activity.
Tax rate PIT is 13% for Russian citizens. Non-residents pay 30% of income. If the organization has property on its balance sheet, tax on it must be paid, and its regional authorities establish it. Moreover, its rate may not exceed 2.2%.
Federal is value added tax. If an individual entrepreneur is engaged in the sale of food, children's goods, print media or medicines, the rate will be 10 or 18%.
Additionally, the following fees may be charged from an individual entrepreneur:
- excise taxes;
- water tax;
- land tax;
- customs duties;
- mineral extraction tax;
- tax for the use of biological resources.
What insurance premiums do individuals pay in 2015?
Since 2015, each individual entrepreneur is required to pay fixed fees. This must be done no later than December 31. Insurance contributions are paid to the PFR and FFOMS on the basis of the minimum wage. At the same time, citizens with an income of more than 300 thousand rubles must complete this procedure no later than April next year, having learned whether the accounts of individual entrepreneurs are insured. This year they are obliged to pay pension and medical contributions without fail.
How to calculate the contribution amount?
The amount of contributions should be calculated in accordance with the minimum wage, which since the beginning of the year has been 5965 rubles per month. Given that for PFR, deductions are 26%, and for FFOMS - 5.1%, contributions will amount to 18 610.80 rubles and 3650.58 rubles, respectively. This means that in 2015, an individual entrepreneur must pay an amount of 22,261.38 rubles. It is mandatory to know the individual entrepreneur what taxes should be paid this year.
What to do IP whose income exceeds the established?
Entrepreneurs whose income this year will be more than 300 thousand rubles must comply with the mandatory legal requirement. They undertake to make a payment no later than April 2016, the amount of which will be equal to one percent of the proceeds received in excess of the established maximum. But in this case, the contribution should not exceed the amount corresponding to eight minimum wages. The minimum payment amount is calculated in accordance with the income received. Moreover, the maximum cannot exceed the amount of 148,886.40 rubles, calculated taking into account the interest rate, term, amount and amount of the minimum wage. Such amendments to the federal law came into force on January 1 of this year.
The total amount of income that is used to calculate additional payments directly depends on the taxation system applicable to an individual entrepreneur. When a citizen combines several of these tax regimes, he should plus all the income received from all committed activities.
Having figured out 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 in this matter.
Simplified tax system
This mode is attractive for entrepreneurs, but before choosing it, it is worthwhile to find out what taxes the individual entrepreneur pays for STS. This system has various types, which are selected individually. The interest rate on taxes will be 6 or 15%, which will replace 13% on personal income tax.This means that there is no need to pay personal income tax. At the same time, deductions to extra-budgetary funds, which are calculated on the entrepreneur’s employees, will be small. But, before you find out what taxes an individual entrepreneur pays for USN, it’s worthwhile to find out if this system is available. It is worth noting that the USN is prohibited to use in such cases:
- in the production and sale of rare minerals;
- in the production of excisable products;
- if the activity involves gambling business;
- there are more than 100 employees;
- The transition to the system of unified agricultural tax was carried out.
An individual entrepreneur on a simplified taxation regime must pay 6 or 15% of income, regardless of expenses. There is also an option to pay from 5 to 15% minus expenses. The specific rate is determined by the subjects of the Russian Federation.
Single imputed income tax for individual entrepreneurs
Many start-up entrepreneurs are interested in the question: "Having switched to UTII, what taxes does the individual entrepreneur pay?" This tax can be calculated using the following formula:
- UTII = Basic return x Physical indicator x K1 x K2 x 15%.
This formula implies a calculation for one month.
The basic profitability is determined by the type of entrepreneurial activity and is established by higher authorities. In this case, the physical indicator is indicated individually. Indicator K1 is a deflator coefficient of 1.798 in 2015. TO2 - This is a correction factor, which depends on the type of activity. In this case, how much tax the individual entrepreneur pays depends on the indicators established by the state.
Patent Based System
The patent system of taxation is acceptable for 47 types of entrepreneurial activity. Each individual entrepreneur must know what taxes should be paid using this mode. Entrepreneur will be exempt from property tax, personal income tax. With its application, the USN and UTII modes are completely replaced. VAT tax will be levied only if import operations are carried out or when performing the duties of a tax agent.
This mode is attractive for individual entrepreneurs, as it implies the purchase of a patent and the absence of the need to pay contributions, which depends on the type of activity.
Single agricultural tax for individual entrepreneurs
Many entrepreneurs who have begun to carry out agricultural activities are interested in the question of what percentage of taxes an individual entrepreneur pays for the unified agricultural tax. This mode excludes the payment of property tax and income tax. Wherein object of taxation in this case there will be income reduced by expenses. It can only be used in agricultural activities and their types.
Having learned what taxes are paid by the individual entrepreneur for each of the taxation systems, you can choose the appropriate regime and use it. At the same time, it is worth adhering to legislative norms and rules for switching to each of the regimes.
