When deciding on the organization of your own business, you need to clearly imagine what tax system to choose for IP.
The type of activity carried out and the selected principle of on-site accounting directly depends on this. Let us dwell in more detail on the main types of taxation systems.
General taxation system for entrepreneurs
This system is applied automatically if the business entity during registration did not write a statement on the use of the simplified regime. In this case, the payer must keep full accounting (IP - the corresponding accounting book of income and expenses), as well as the duties should include the payment of such taxes: personal income tax, VAT and property.
Simplified System (USN)
It is voluntary tax regime. When using this system, you can only send a notification at the place of registration to the tax authority. Its application can significantly reduce the burden, thanks to the exemption from taxes such as VAT, personal income tax and property. It is the entrepreneur's responsibility to pay the relevant payment once a quarterly and to submit a special declaration once a year. Such tax system for individual entrepreneurs allows to reduce the payment of insurance premiums up to 50 percent of the amount of tax.
Business entities that do not have employees can reduce the amount of tax by 50 percent without any restrictions due to the contributions paid. However, there is one caveat: when choosing a type of activity, you need to make sure that it is not included in the list of those during the implementation of which it is forbidden to use the "simplification".
A list of such species is recorded in the Tax Code. Also, this tax system for individual entrepreneurs is accompanied by a limitation in the amount of annual income, which should not exceed 60 million rubles. This amount is indexed to the corresponding deflator. So, in 2014 it is 1.067, so the limit on the annual amount of income when using the simplified tax system is limited to 64 million rubles.
The imputed tax system for individual entrepreneurs (UTII)
Since 2013, this system has been a voluntary mode of calculating and paying payments to the budget. It can be used in the presence of specific activities specified in Art. 346 of the Tax Code.
When an entrepreneur chooses this system, he needs to register with the tax authority at the place of business.
This tax is payable quarterly. Its value depends only on the basic profitability established by the local authorities for each individual type of activity, as well as on such physical indicators as the number of employees or the area of the trading floor.
Such a taxation system for entrepreneurs, as well as a simplified tax system, reduces the payment to the entrepreneur’s budget by insurance premiums for employees by up to 50 percent.
If the entrepreneur has employees, then he cannot take into account the contributions paid for himself when reducing the tax. In the absence of employees, the tax can be reduced without limitation. When a business entity carries out several types of activity, only one specific type is applicable to UTII, while either the simplified system or the general system is applied to the rest (reporting and payment to the budget are carried out in accordance with the methods of these systems).
Patent Tax System
It has been operating since the beginning of 2013, it applies exclusively to IP. The patent system of taxation has similar features to the previous one (UTII). It can also be used simultaneously with another system and can only be used for specific activities. However, there is one caveat: the list of such species is not established in municipalities, but in the regions.
Another difference between a patent and other systems is a fixed fee. In other words, you do not need to pay tax on the results of work for the quarter (calculated according to the indicators of activities). It is enough to buy a patent for a period of one month to a year. Also, this tax system for entrepreneurs has another important advantage - no need to file tax authorities no declarations. As disadvantages, it is necessary to keep a book of income accounting for the type of activity for which the patent was acquired, as well as the impossibility of reducing the amount of the patent for insurance premiums.
Unified Agricultural Tax (SAR)
This tax can only be applied by agricultural producers.
Defining a tax system
As already shown above, the choice of a taxation system for individual entrepreneurs is rather complicated. This is due to the vastness of their list. However, the general tax system for entrepreneurs is rarely used by novice entrepreneurs. Therefore, if there is no urgent need for a VAT payer certificate (the business entity does not carry out wholesale trade, and there are no counterparties who may require an invoice for the subsequent refund of this tax from the budget), then it is easiest to use the “simplification” at the initial stage .
Determining the optimal system
How to find out the IP tax system that would be best suited at the time of registration? When registering, the tax authority transfers the business entity to a common system with payment of VAT and personal income tax. However, the entrepreneur has the right to choose a simplified system, which is supposed to choose the income received (at a rate of 6%) or reduced income by the amount of expenses (at a rate of 5-15%) as an object when determining obligations.
An application for the transition to a “simplification” can be submitted during state registration simultaneously with other documents. However, the transition can be carried out after receiving the appropriate registration certificate within five working days. If this period is not respected, the possibility of switching to the simplified tax system arises only from next year. If desired, the business entity may return to the general system. At the same time, the entrepreneur cannot be on these two taxation systems.
Once again, I would like to draw the attention of readers that if an individual entrepreneur has not switched to “simplification” or his type of activity does not fall under the imputed system, he is obliged to pay personal income tax in accordance with applicable tax laws.
Resumption of business
Often, before a business entity that does not carry out certain activities, the question arises: “How do I find out the tax system?” An individual entrepreneur may contact the tax authority for this. Better if it is in writing. Especially if the entrepreneur intends to resume his activities.
Often after some time, when making any changes to the tax legislation and the lack of timely submission of the relevant application, the individual entrepreneur finds himself on the general taxation system, which assumes full accounting of income and expenses. Therefore, applying to the tax office will avoid the application of various tax sanctions and fines. Indeed, ignorance of laws does not exempt from liability!
findings
Summing up the material presented in this article, it is necessary to draw the following conclusions.With such a variety of taxation systems, an entrepreneur must clearly understand that each of them depends on the type of activity that the individual entrepreneur intends to carry out, the amount of annual income and the number of employees. So, when acquiring a patent, an entrepreneur can employ no more than five employees.
In order to avoid various misunderstandings when determining the object of taxation at the initial stage, it will be easier to be on the patent system (if the type of activity allows), which involves a simple system of maintaining income and a fixed payment of the patent. If you gain some experience, you can try the already simplified system, the use of which provides for the declaration only once a year and the payment of the corresponding tax once a quarter.
With the expansion of the number of activities, as well as increasing the turnover, an entrepreneur can try the general taxation system, the application of which already requires an accountant on staff.
