“Importer” and “simplified” - what is the difference? Today it will be necessary to understand what these two taxation systems are. What features does the STS and UTII have? What is better to choose an individual entrepreneur in a particular case? We have to answer all these questions further. In fact, understanding the pros and cons of the proposed tax systems is not as difficult as it seems. But to choose a specific option for IP is already a more difficult task. Much depends on the type of activity and income of the entrepreneur.
UTII
First of all, consider what UTII represents. This is a single tax on imputed income. It is a single payment that replaces the bulk of the taxes for the company.
What is "imputation" and "simplification" for IP? UTII - a tax that is paid on the estimated income from a particular activity. The real income of the entrepreneur is not taken into account.
UTII is only allowed in certain areas. In all regions, there are rules for using this tax regime. More accurate information is recommended to be specified in a specific city.
STS
What is simplified? How is it different from UTII? What is better to choose an entrepreneur in a particular case?
The simplified tax system is a special tax payment regime. He exempts the entrepreneur from almost all payments. In case of “simplification” it is not necessary to pay property tax, VAT, profit. Instead, with the simplified tax system, you will have to choose one of the options for paying the state for income.
The "simplified" has a "income-expense" scheme. In this case, the citizen will pay in the form of tax from 5 to 15% of the profit (depending on the activity) received after deducting expenses.
The second option is to pay 6% of income for the year. Typically, this option is used by IP with low costs.
What exactly to choose? Each entrepreneur decides for himself. Typically, for significant costs, the income-expense scheme is used. But if the individual entrepreneur is not much spent on business activities and does not receive very large profits, you can stop paying 6% of all income.
What pays IP
Now a little about what taxes the individual entrepreneur pays when choosing this or that taxation. This issue often helps determine the future entrepreneur with a tax regime.
“Importer” and “simplified” - what is the difference? When UTII citizen must pay, as already mentioned, only one tax. It is calculated taking into account the estimated earnings of individual entrepreneurs from the selected activity. In addition, UTII does not exempt the entrepreneur from contributions to the FIU.
STS provides for only one payment according to one of the selected schemes - "income-expenses" or "6% of profit". It is also necessary to make contributions to the Pension Fund of Russia. If a citizen receives more than 300,000 rubles a year, then an additional 1% of profits in excess of this amount needs to be transferred to the FIU.
Reporting
An important role is played by reporting on revenues to the state. It is provided for in the conduct of any business activity. “Impregnation” and “simplification” - what is the difference between these taxation systems?
The reporting and deadline for paying taxes varies. Under the simplified tax system, it is necessary to report on your income and transfer money to the state by April 30. Reporting is annual; it is required only once.
UTII requires quarterly reports from the entrepreneur.The corresponding income declaration must be submitted no later than the 20th day of the month following the reporting one. Taxes are paid until the 25th day of the reporting month. It follows that with a single tax on imputed income provides more serious paperwork.
From now on, it is clear what taxes the individual entrepreneur pays. In addition, reporting is no longer a mystery. Some already at this stage decide which tax system is ideal for them. But this is not all the features that you need to know about.
General principles
Which taxation to choose? “Importer” and “simplified” have several nuances that combine these systems. What are the similar principles of tax calculation and payment?
Among the similarities, the following features are distinguished:
- you can switch to both modes at any time at the request of the IP;
- for application, there are restrictions on the number of employees hired;
- both systems provide for the payment of taxes and contributions to the FIU;
- STS and UTII can be combined with other modes.
And what is the difference between these two taxation systems? What features will help to make a choice?
Application
“Importer” and “simplified” - what is the difference? Based on the foregoing, we can conclude that these tax systems have much in common. But there is a difference between them.
The scope of the USN is any activity on the territory of Russia. Simplified is a lightweight version of OSNO. UTII applies, as already mentioned, only to certain types of activities and only in regions where there is a corresponding decree.
Taxes
Some differences, as already noted, are in relation to taxes. "Simplified" income from a particular activity takes into account without fail. Tax authorities take into account the real profit shown in the statements.
UTII provides a single tax, the amount of which does not depend on the real income of the organization. The payment is calculated based on the estimated annual profit. And real indicators can be both higher and lower.
With the STS 15%, a direct tax reduction does not take place. STS 6% and UTII can reduce the tax on the amount of quarterly deductions to all extra-budgetary funds.
About combining
As was emphasized earlier, both studied regimes provide for combination with other tax payment systems. With STS, this option is very limited. Therefore, the "simplification" is usually not combined with other tax systems.
"Importer" allows you to use several tax calculation modes at once without restrictions. This option is combined with all taxation systems.
Application (periods)
STS or UTII - which is more profitable? To answer this question, a person must pay attention to a huge number of diverse features of each mode.
What is the period of application of "simplified"? It lasts either from the moment of registration of the individual entrepreneur, or from the beginning of the year (calendar) until the end of the tax period. Accordingly, it is not always possible to start and stop using this system.
The "impute" in this area has more freedom. The thing is that UTII can be opened and closed at any time. The main thing is to contact the tax service with the appropriate statement.
What to stop at
STS or UTII - which is more profitable? Actually, answering this question is not as easy as it seems. From the foregoing, it follows that the modes under study have much in common. Despite this, each entrepreneur must decide for himself what specifically he should focus on.
"Simplified" income that a citizen actually received is taxed in one way or another. If a person plans to work "for himself", without employees and special expenses, the USN 6% is ideally suited for him. For small incomes, in principle, it is recommended to use this tax regime. Are you planning significant costs? In this case, it is better to give preference to the simplified tax system "income-expenses".
UTII is often adopted by IPs, which are subordinate to employees. In addition, many people prefer this system when it is, in principle, allowed to use. If a person makes a significant profit, you can pay attention to the "impute". After all, the size of the tax does not depend on real income.
In practice, entrepreneurs with a simplified tax system are increasingly found. Its significant advantage is the absence of paperwork. Once a year, filing a tax return is not so difficult. “Impregnation” is also characteristic of an individual entrepreneur, but only if it is authorized to register it for the selected activity in a particular region.
What about the choice of taxation advises tax? "Simplified" is suitable for those who want to pay a tax on real income, without thinking about paperwork. UTII is recommended when it is possible. But in this situation, you need to be careful about reporting - it is quarterly. Not very convenient, but real income from doing business is not taken into account.
findings
Now it’s clear which taxation to choose. “Importer” and “simplified” are two special regimes that allow you to get rid of numerous payments and serious paperwork. They have a lot in common.
Nevertheless, it is the USN that is considered preferable for individual entrepreneurs. This is due not only to the lack of quarterly reporting, but also to the universality of the regime. If a citizen opens a private entrepreneur and works without employees (or with several subordinates), this scenario is ideal for maximum benefit. "Importer", as was emphasized earlier, is not in such demand among the population. But this mode should not be forgotten.
In fact, one cannot say for sure which is more profitable. It all depends on the income and type of activity of the individual entrepreneur. Some people prefer to report quarterly and pay fixed taxes, and for some people it’s easier to report once a year and list the percentage of real income.