Construction Taxation system for IP. IP in design and construction. Economic component. Minimum tax for USN "Revenues minus costs"

Individual entrepreneurs are the same full-fledged participants in the construction market as legal entities. The legal status of the PI in relation to the self-regulatory organizations acting in the field of construction is practically no different from LLC or other organizational and legal forms of Jurlitz.

A logical consequence of this is positive to the actual question of whether the IP can obtain a SRO for construction, design or research.

In other words, the same rules for the work of self-regulating organizations are applied to individual entrepreneurs as on legal entities. They are established by provisions No. 315-FZ, supplemented by entering into force from mid-2017 №372-ФЗ.

New Rules for the participation of IP in the work of SRO, established №372-ФЗ

Signed by the President in the middle of 2016 No. 372-FZ, which came into force almost a year after that, seriously changed the rules for the work of self-regulatory organizations operating in the construction of construction.

Innovations touched almost all market participants: both in the context of activities - builders, designers and surveyors and the legal form of economic entities - LLC, IP, etc.

As a result, the conditions for entry and membership in the SRO for II have changed quite strongly.

The most important adjustments to the legislation on self-regulating organizations made No. 372-FZ include such:

• cancellation of evidence of admission to the implementation of certain types of work in construction, design and survey;

fundamental change in conditions and requirements that determine the need for membership in the SRO, and for both IP and LLC;

the introduction of a regional principle in the formation of construction self-regulatory organizations, which has not yet affected the designers and surveyors;

creation of two types of compensation funds. The ages of the first of them are intended for possible compensation for harm caused by the participant of SRO, and the second resources can be used to ensure that members of the SRO contractual obligations undertaken by the SRO;

changing the value of contributions to compensation funds. This innovation touched on, mainly large market participants, which individual entrepreneurs become infrequent.

The need to join the SRO for IP

Characteristic feature Changes made No. 372-ФЗ is that a significant part of small participants in the construction market, working with small volumes or under the conditions of a subcontract, is exempt from the need for mandatory entry into a self-regulatory organization.

This circumstance directly concerns most of the individual entrepreneurs belonging to this category. Today, membership in the SRO is mandatory for IP only in one of the following situations:

• conclusion of direct construction contracts, design or engineering survey with technical customers, developers, regional operators of various federal programs, as well as the operating buildings and structures by organizations;

performance exploration work on land belonging to the state or municipality (for IP, which are members of the SRO of the Expirators);

the work of the IP in the status of the developer in the independent implementation of design and construction work (for entrepreneurs who are members of the SRO builders or designers);

signing and subsequent execution of a contractual contract for the amount of from 3 million rubles (for II working in construction).

The above conditions, when performing the need for the entry of the IP to the corresponding SRO, introduced №372-ФЗ. They allow a large number of individual entrepreneurs working on a subcontract or under contracts not exceeding 3 million rubles, not to enter into self-regulatory organizations. Of course, this is one of the most important advantages of the activity reform of the SRO in construction.

Requirements for IP, for joining the SRO

A positive answer to the question whether the IP can get the SRO in the field of construction, it depends entirely on what corresponds individual entrepreneur The legislation and rules of the self-regulating organization of the Organization or not. They can be divided into three categories - financial, qualifications and insurance.

Financial requirements for IP for joining the SRO

To obtain membership in the SRO IP, it must prove that it has enough financial resources to carry the following expenses:

• entrance fee. Its size is determined by the internal rules of the SRO, and in some professional associations the payment is simply no payment;

regular payment for participation in the SRO. The frequency of such payments is established by the most self-regulatory organization. Usually used monthly or quarterly contributions;

contributions to compensation funds (CF) of the self-regulatory organization. The most serious view financial requirements SRO participants, including those who are individual entrepreneurs. For example, minimum size The contribution to the KF to compensate for the harm to the construction SRO is 100 thousand rubles. If desired, another payment will have to participate in competitive procurement in the amount of at least 200 thousand rubles. These funds are sent to the CF to ensure contractual obligations.

Qualification requirements for IP

For entry into the SRO builders, designers or surveyors, IP should have a higher education in the relevant nature of the upcoming activity of the specialty. In addition, one more compulsory requirement is the work experience in one specified professions, which is equal to at least 5 years.

At the same time, the IP for membership in SRO does not need a mandatory presence among employees of 2 specialists included in the National Register. This is one of the few differences in the requirements for individual entrepreneurs compared to legal entities. However, the rules of the SRO may include this condition as compulsory.

Requirements related to liability insurance

Many self-regulatory organizations include liability insurance as compulsory requirements for joining the association, regardless of the status of a potential participant.

In the previous edition of the legislation, the conclusion of the insurance contract although it was not mandatory from a legal point of view, but in fact, the insurance policy is always drawn up, since it made it possible to significantly reduce the value of the minimum contribution to the SRO complex. In general, a similar situation was preserved after the introduction of No. 372-ФЗ, so the insurance point is still included in the rules of the most part of the self-regulatory organizations currently existing today.

List of documentation required for IP entry into SRO

Answering the question of how the IP join the SRO, you should not forget about the documentation package that the potential participant of the professional association is obliged to prepare and provide. It includes:

• application for accession to the SRO, as well as an information sheet, indicating the magnitude of the contracts that IP plans to conclude;

passport, as a document confirming the identity and place of registration of the entrepreneur;

registration documents of the IP, including certificates of registration;

documents that confirm compliance qualifying requirementspresented №372-ФЗ and SRO rules. They can relate to both the individual entrepreneur (necessarily) and to those who work for him to specialists (if necessary);

responsibility insurance documents, the presence of the required material and technical base, financial opportunities To pay contributions, etc.

The last item of the list of submitted IP for joining the SRO builders, designers or surveyors of the documentation is necessary if such a requirement is established by the rules of the self-regulating organization. Federal legislation specified documents Mandatory does not consider.

Now many businessmen are thinking about how to open a construction IP. In order to start a business on a legislative basis, it is necessary to comply with a number of certain conditions and rules. Most often, these rules have their own characteristics depending on the sphere of activity that a person wants to do.

The beginning of the construction business has a number of conditions necessary for the fulfillment. Often, an license for the implementation of any type of activity is essential to start conducting individual entrepreneurship. Construction activities no longer belongs to business requiring a license, but some other documents are needed.

As an entrepreneur can open a construction IP

First of all, the future entrepreneur should think about the registration of his business and its stages.

To issue construction companyYou need to decide to which form of the organization it will relate. The most common is a limited liability company or a simple registration of individual entrepreneurship, but this does not mean that such types of business management as open or closed joint-stock company or cooperative, do not suit the construction company.

How can I open a construction IP? If the choice stopped at the registration of a limited liability company, the following documents will be required:

• copies of passports of all persons who are founders of the organization;
• a letter guarantees the ownership of the premises in which the company will be located.

If among the founders is listed entity Or an organization, you need to provide copies of its constituent documents. To register as an individual entrepreneur, you need to make a copy of the passport that the notary will assure. Necessarily a copy identification number The taxpayer is paid for the state fee for the registration of an entrepreneur, a receipt is provided confirming this fact, the application. All law firm may tell about all the intricacies of the organization of a construction case.

An important opening of the construction company is the choice of taxation system. This is necessary for business profitability. You can use the system general taxation or simplified system. All these questions must be discussed in advance with persons providing accounting services.

The certificate of ownership of the premises is necessary not only for the implementation of the company, but to indicate legal address Organizations.

At least for keeping construction activities Not required license, there is another mandatory formality. For those who want to engage in construction activities or design, the legislation has introduced the need to join the self-regulating organization and obtaining the admission of this self-regulating organization to the implementation of construction work.

If construction activities for IP are construction work and repair, then proceed is necessary as follows. Most services provided by construction companies require entry into a self-regulatory organization. Choose which firm can independently get acquainted with the list of organizations in single Registry. If the choice is made, the next step will be connected with the representative of the organization in the same region with the founder, and get a list of all necessary for the entry of documents with a sample of their fill.

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Required documents

To join the organization of builders, the following papers are needed:

• certificate with the main state registration number, the taxpayer identification number;
• charter;
• protocol on the election of the head;
• order of his appointment;
• extract from the unified state register of legal entities;
• diplomas confirming the average and higher education composition of engineers;
• paper testimony of advanced training courses.

It is necessary to provide a lease agreement for the organization or certificate of ownership of it. The construction company can do without entry into a self-regulatory organization if its field of activity will relate to repair and finishing work, the installation of light structures for fence, like doors or windows.

Of course, the profitability of any organization depends on the involvement of customers to its services. To appear the client base, a good advertising campaign is necessary for the future firm.

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Costs for the organization of construction IP

Individual entrepreneurs seeking to work in the field of construction must submit what issues will require financial attention. Cash will require state registration Firms, registration. If the activities of the entrepreneur will not concern the repair and installation, it is necessary to obtain the admission of SRO. For the company it is necessary to premise, which will have to buy or rent. It is necessary to take care of the accounting of the future organization and advertising campaign to attract customers.

Of course, cash costs requires the purchase of the necessary equipment to the room, materials for work, possibly transport. And it is exclusive wages For employees of a construction company.

Thinking about the income of the construction business, it is worth paying attention to the area where the company will work. If this is a big city with a million population, it will be difficult to stand out against the background of competing organizations. The case will require a big amount, but if the company can resist, then profit will be high enough. If you open construction enterprise in small town, It is possible to ensure the stability of income. It is convenient to start working in the suburbs, gradually gaining customers, sewing to the capital, from where orders can be received.

In order for the starting company to work, the following list of staff is needed:

• director;
• accountant;
• brigadier;
• esthetchik;
• minimum five workers;
• driver.

Entry into a self-regulatory organization also requires costs:

• national tax;
• entrance fee that pays once;
• once paid a contribution to the compensation fund;
• members of the organization should make monthly contributions;
• pay for training professionals;
• to make a sum of the responsibility insurance contract every year.

A considerable amount will require the organization of logistical equipment of the firm. A construction company, just starting its business, wisely take some equipment for rent, especially if these are building machines.

Construction of IP (individual entrepreneurs) often choose the sphere of their activities. The maintenance of entrepreneurial activities without the formation of a legal entity provides for the Civil Code of the Russian Federation (I part). Business in the repair and construction segment can be quite profitable due to features russian marketWhere in real estate there are significant cash inflows. Real estate in the construction of residential, commercial and industrial facilities is present in all regions, which provides employment to almost all business entities operating in the construction industry.

An individual for business practices in obligatory Must register as an individual entrepreneur (IP). The possibility of working in the construction business of the IP received from January 1, 2010, when the license ceased to provide such services. Mandatory condition For the SP, who decided to develop in the field of the construction industry, is membership in a self-regulating organization (SRO).

It turns out that in obtaining permission in the SRO builders for the provision of services in the field of construction, the status of an individual entrepreneur acquires the rights of a legal entity for activities in the construction business.

In relation to the SRO, the state performs control and supervisory functions, regulating the procedure for its design. The permit for the provision of construction services is issued by the SRO once, but its validity period must be renewed annually. In case of unforeseen situations capable of damage during work in the construction area, special compensation funds are created in the SRO.

What to choose: IP or legal entity

One of the very first questions arising before the novice businessman is the choice: register a legal entity or IP?

There is a principled difference in activities on behalf of a legal entity or on behalf of the IP. For example, if the construction organization is represented by LLC, all its participants have risks proportional to their shares, and each of them is part of responsibility. IP is the only person who carries all the risks and obligations, while investing in business development or own or borrowed funds.

There are subtleties in creating and terminating business. The duty of a legal entity is the opening bank accounton which all current occurs monetary operations. For II, special regimes of reference are provided financial statements. In comparison with the legal entity, the requirements for the formation of statutory documents and the initial capital are reduced to an individual entrepreneur.

The procedure for termination of construction business is different. The liquidation of a legal entity will take a much longer time, as it is necessary to observe the interests of all participants in the organization. In this case, all legal relations are stopped. It is much easier to stop the activities of the IP, but the closure of private construction business does not give reason to get rid of property responsibility.

The organization of activities in the field of repair and construction services as a legal entity provides for the possibility of reorganization or business sales, while an individual entrepreneur has the right only to eliminate its business.

Functions of IP in construction

Construction standards, as well as the relationship between the participants of the business of this region, are set out in the Urban Planning Code of the Russian Federation. According to this Code, monitoring the construction process is carried out by a person who provides repair and construction services. Responsibility also falls on the developer. However, 53 tbsp. The Civil Code provides for the possibility of attracting third parties to the management issue, if the construction person does not have a sufficient professional level in the management of construction. Often, the execution of such a function is offered by the IP construction.

As a general contractor, the Customer or Developer of the IP should control the competent and timely construction of construction work, as well as to maintain construction equipment. The main task of the PI when performing this feature is to ensure security on the observed object.

Decisions on the issue of the implementation of construction work are accepted personally by an entrepreneur and must be recorded documented.

According to the system of regulatory documents in construction, IP, carrying out supervisory functions on the facility, must control:

• project documentation;
• consumption of materials;
• the process and end of the construction work;
• terms, fixed by contractual relations.

An individual entrepreneur can act as a developer and as a general contractor, as stated in Art. 706 of the Civil Code of the Russian Federation.

As the general contractor, the IP receives admission to all types of work that will be carried out on the construction site.

Another function that IP can perform is participating in equity construction on a par with individuals, subject to investment of own money. Object shared construction May be any residential and non-residential real estate.

Construction activities As an IP involves investing in real estate. When investment activity, IP, the relationship between it and the developer are regulated by the Civil Code of the Russian Federation and the regulatory acts of the country in this area.

What should IP know, starting construction business

After the public registration of a private builder was made as an IP, it is necessary to determine how it will lead financial statements.

The following questions stand in front of the entrepreneur:

• what taxation mode it will apply;
• what documentation is needed for tax inspectorate;
• what forms accounting reporting He must lead;
• when and how often you need to take accounting reporting.

The implementation of the activities in the field of the construction industry provides for the following taxation regimens:

• common;
• simplified;
• ENVD ( single tax on imputed income);
• patent.

The most common option when choosing a PP taxation mode is a simplified scheme.

This system provides for the filling of nine forms that will need to be provided to the Construction Department and the Tax Inspectorate.

For example, according to the general tax system, such forms will be 21, and the patent system is in the cost of the purchased patent, which is the amount of tax paid by the state.

Reporting IP in construction

Before passing reporting, it must be carefully verified, to avoid problems with the tax inspectorate. To do this, you need to be guided by the requirements of the current legislation in the field of completion and the provision of financial statements by the controlling body.

Tax reporting is not only a necessity, but also carries the analyzing functions. So, knowing the results of the main income and cost articles, It can be understood in which direction it is best to develop.

Construction standards of legislation allocate 30 calendar days For the compilation of hedgehog quarterly report, An annual report can be prepared for 100 days.

An important aspect of entrepreneurial activity affecting the result of its profits is optimization tax payments. To this end, it is primarily necessary to analyze payments for taxes and fees that have been implemented over several reporting periods. This will allow them to see their dynamics and structure that will help coordinate business management using optimal schemes to minimize taxation.

The construction business provides certain tax breaks that can give significant savings on the payment of value added tax. But if desired, increase profits by optimizing taxes it should be remembered that the use of unlawful methods for this purpose can lead to the use of administrative measures, and in particularly severe cases, and criminal liability.

According to the first part Civil Code All citizens of the country can conduct entrepreneurship without forming a legal entity. From January 1, 2010, licenses are not issued for construction activities, but membership in SRO ( self-regulatory organization). That is, an individual entrepreneur may on par with legal entities to engage in construction activities. To do this, it is necessary to obtain permission to the SRO builders for the work of work.

SRO gives a certificate of work once, but every year it needs to be renewed. The state only regulates the procedure for creating a self-regulating organization, monitors and supervision.

And the Entrepreneurs themselves are responsible for the quality of design and safety. There are compensatory funds in SRO, of which a fine is paid in the event of damage.

Guided by the Urban Planning Code of Russia (Article 55.8), IP or YUR. A person can lead work affecting the objects of the cap. Construction. This requires evidence of the SRO, which indicates the list of permissible works.

Order No. 624 of the Ministry of Regional Development (12/30/2009) Defines the following types of work for which the admission of SRO is necessary:

• Works in engineering and geodesic surveys.
• Study of the state of the founding of structures and buildings, soils.
• Device or construction of mine facilities.
• Preparation of land planning schemes.
• Survey building structures Constructions and buildings.
• Work in the field of engineering and geotechnical surveys.
• Commissioning works.
• Work in the field of engineering and environmental surveys.
• Device or construction of tram and railway tracks.
• Metropolitan device, tunnels.
• Device of the overpass, bridges and overpasses.
• Diving works, hydraulic work.
• Work in the field of engineering and hydrometeorological surveys.
• Device or construction of airfields and roads.

The whole list can be found on the site SRO or in the order of N624 of the Ministry of Development of December 30, 2009 (as amended 14.11.2011).

Certificate and membership in a self-regulatory organization is not required if:

• Garage is built by land plotwhich provided Piz. face for own purposes (at the same time individual There will be no entrepreneurial activity on it). Or on a plot for country farm and gardening.
• Reconstruction or construction of objects that are not subject to caps. Construction (canopies, kiosks, etc.).
• Construction of auxiliary destination are built.
• Repair of objects is carried out if the design characteristics are not affected, which are responsible for reliability and safety.

Consequently, an individual entrepreneur can deal with a fairly wide range of works.

How to open an IP for construction and repair in 2017

Registration Ltd. for construction

Information on how to open an IP construction is very important for those who decided to conduct a business in this segment market relations.

Registration of IP for Construction

Recently, builders do not need to issue licenses for construction, finishing, projects, repair work. But for the implementation of certain types of this activity, the business entity should be not only registered in the prescribed manner, but also to obtain the appropriate admission to work.

Registration IP for construction

Open individual entrepreneurship is the easiest way to start your own business. The registration procedure does not cause difficulties if the stakeholder is not prohibited to lead such activities (for example, when entering into legal force Decision or verdict of a court or a newly conducted bankruptcy procedure).
How to open a construction company check actions list for launching a construction business

In order to start your business in the field of construction, it is important to make data on entrepreneur in the registry. The state registration procedure takes three or five working days. Just need to collect and submit documents correctly.
IP: All you need to know

Consider how to open an IP for construction:

select code economic activitywhich corresponds to construction; Collect and submit to the tax authority at the place of residence, a package of documents that consists of:

For construction, choose codes from section 41 "Construction of buildings" of the OKVED 2 classifier, which correspond to the construction of construction sites, the construction of buildings and structures (real estate objects), services for providing overhaulMounting equipment.

After the state registration of a private builder, as an individual entrepreneur (IP), he, as practice shows, it is necessary to find out several factors: when and what kind of reporting will have to submit to the local tax inspectorate. It is known in the construction sector of five variations of this declaration: a general regulation, a simplified taxation scheme, a system of documentation in the form of a single tax, a simplified patent type system.
When the general mode provides approximately 21 form per year, working on a simplified scheme, it is enough to provide only 9 filled forms into the construction department and inspection. An entrepreneur in the construction sector, who chose a simplified system, will need to pass exactly 9 forms. The cost of a patent will be the amount of the tax that the builder must pay the state. If the work has been suspended, and the profit at the expense did not come in the form electronic money, IP surrender reporting, be that as it may, should be performed by production officers thoroughly.
Of course, all declarations will be commissioned to the tax inspectorate to familiarize themselves, they must be carefully filled, following the correctness of the data. It is noteworthy that it is necessary to compare several types of accounting and effectively analyze which profit indicator is different from the actual level.
The strictest requirements for the report must perform any similar builder if it is standardized for employees. tax Inspection And allows the head of the enterprise to analyze the movement of finances. Always preparation tax reporting It makes it possible to compare the levels of quarterly payments and declarations for several years, which clearly demonstrates how successful firm is. To compile a quarterly report, construction standards, allocated 30 days. For a report for the year - 100 days. Not looking at the crisis building production And huge amounts of work, this is a completely sufficient period, because in this case the accountant will be able to do everything himself.
Minimization of taxation in the construction area is a very important and interesting point, and in practice it should not be forgotten. In this case, a certain method of effective payment of taxes is used, when total payments are reduced.

What can IP in construction

This is achieved by choosing a model of construction business, faithful investment of funds and applications. tax benefits. Here it is necessary to weigh all the factors in advance if they decide in the construction contract not in the benefit of general production. In unlawful use of benefits will be accrued for additional taxes.

Information on how to open an IP construction is very important for those who decided to conduct business in this segment of market relations. Recently, builders do not need to execute licenses for construction, finishing, design, repair work. But for the implementation of certain types of this activity, the business entity should be not only registered in the prescribed manner, but also to obtain the appropriate admission to work.

Registration IP for construction

Register an IP, keep records and accounting, as well as get answers to the questions you are interested in, will always help you a proven and convenient service from our partners, the company "My business"

Open individual entrepreneurship is the easiest way to start your own business. The registration procedure does not cause difficulties, if the person interested is not prohibited to lead such activities (for example, when a decision or a newly conducted bankruptcy procedure has entered into legal force).

In order to start your business in the field of construction, it is important to make data on entrepreneur in the registry. The state registration procedure takes three or five working days. Just need to collect and submit documents correctly.

Consider how to open an IP for construction:

For construction, we choose codes from section 41 "Construction of buildings" of the OKVED 2 classifier 2, which correspond to the construction of construction sites, the construction of buildings and structures (real estate objects), services for the provision of overhaul, installation of equipment.

Who should become a member of the SRO

Despite the fact that the mandatory licensing of services in the construction of construction has long been canceled, it remains important to obtain a special tolerance. It is not necessary to take it if only repair and finishing works are planned to include:

Whether the SRO is needed for finishing works, determines the order of the Ministry of Regional Development of the Russian Federation No. 624 dated December 30, 2009: It contains a list of all services that can be carried out only if there is a SRO tolerance, and these are almost all facade and thermal insulation work. The repair and finishing works are missing on the list, it is also not necessary for a special permit for sanitary work.

All other categories of entrepreneurs builders, however,, as well as legal entities, should receive a special tolerance. But for this, it is necessary to become a member of the self-regulating organization (abbreviated - SRO). Without admission issued by this organization, the above activities will be simply illegal.

In addition to guaranteeing the quality of work in certain areas of services, which include construction, the task of self-regulatory organizations is a warning negative consequences From poorly performed works, as well as compensation for damage in such situations. The activity of SRO FZ No. 315 dated December 1, 2007 is regulated.

To join the SRO, you need to apply to one of the construction self-regulatory organizations in the region. Members of the SRO should contribute mandatory contributions: introductory (from 3 to 15 thousand rubles) and monthly (from 3 thousand rubles). Their value is determined by the organization itself.

In addition to contributions, it is also important to arrange and pay insurance. civil responsibility entrepreneur. If IP plans to work independently, without attracting employees, he himself must have a profile education, as well as practical experience in construction at least five years. Although each self-regulatory organization can establish other requirements for its participants. Admission to work issued by the SRO is valid throughout the territory of the Russian Federation.

vseproip.com.

Taxation of an individual entrepreneur

Question:

I plan to open an IP, deal with finishing work on construction, hire employees. Tell us what taxes should I pay and how much?

An individual entrepreneur who is engaged in the provision of construction services to individuals (citizens) (including repair, housing constructionIn addition to individual construction), it must pay a single tax on imputed income (UNVD), if in the territory of the municipal district in which he carries out its activities is envisaged. However, from January 1, 2013. The corresponding changes in the Tax Code of the Russian Federation come into force, according to which organizations and individual entrepreneurs will be able to move on eNVD payment For certain types of activities voluntarily.

If IP pays UNVD, it is exempt from personal income tax (NDFL) - in terms of income received from business entrepreneurial activities, taxable ENVD; from tax on property of individuals - in terms of that property, which is used in entrepreneurial activities; from value added tax (VAT) - in relation financial operationscommitted within the framework of entrepreneurial activities, with the exception of imports of goods into the territory of the Russian Federation. If IP does not pay an UTII, then, accordingly, it remains the obligation to pay all the above taxes on the general taxation regime or under the simplified system (USN).

You, as IP is entitled to go to my application for a simplified tax system, if your income per year does not exceed 45 million rubles. At the same time, the IP must choose the tax object: income or income, reduced by the amount of expenses. Depending on this, the tax rate will be determined. Entrepreneurs who consist on USN, do not pay personal income tax, property tax of individuals, VAT - in relation to all property and financial transactions used during business activities. However, it remains tax Agent in relation to their employees.

Since you are planning to deal with construction activities, you can use UPN based on a patent. However, at the same time you are not entitled to attract more than five employees to its activities both by labor and civil law agreements.

If you do not choose none of the above methods of taxation, you will need to pay taxes by the rules general mode taxation. In this case, you will need to charge and pay personal income tax and VAT from entrepreneurial income, tax on individual income, land, transport taxesAnd also be a tax agent for personal income tax for employees.

In addition, you will be an insured in the legal relations of compulsory social insurance and payer of insurance contributions to state extrabudgetary funds. As indicated in part 3 of Art. 5 of the Law of July 24, 2009 N 212-FZ "On Insurance Contributions to Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Fund Mandatory medical insurance"If the policyholder relates simultaneously to several categories of payers of insurance premiums, it calculates and pays insurance contributions For each basis. Therefore, in the presence of employees, you will have to pay contributions to two reasons - as workers (deductions are calculated according to the approved interest rates), so for yourself (minimum fixed payment).

Individual entrepreneurs pay insurance premiums in the FIU and to the Federal Medical Insurance Fund in the amount determined on the basis of the cost insurance year, from income from business activities. At the same time, the IP itself is not obliged to calculate and pay insurance premiums on compulsory social insurance in case of temporary disability and in connection with the motherhood in the FSS of the Russian Federation - this can only be done by your application.

Moscow residents can get legal advice here

Do I do IP on finishing work

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Construction business and everything connected with him is a profitable occupation. With the right approach to the organization, it can become a stable source of income. The market is saturated with a large number of companies. However, there is still a high demand for construction services for the repair of apartments. Therefore, it remains to understand whether IP needs to finish work in the year.

Where to start activity

The beginning of the business requires the definition of legal form of activities. You can open an IP to finishing work or register LLC. The second option expands the list of activities, but the number of coordination and permits increases.

The opening of LLC is advisable if it is planned to cover a wide range of works. This requires a license. The norms of FZ "On licensing certain types of activities" list the list of finishing and repair work, for which the permitting documentation is required:

If the main activity is chosen exclusively to finish the premises, then you can stay on IP. Finishing works are not falling under mandatory receipt licenses. The opening of the IP for the construction business has become possible since 2010, when species requiring licensing were demarison.

Therefore, the question is whether the license needs for IP to finishing work was removed at the government level. The only condition for doing business was to participate in the SRO (self-regulating organization).

What is hidden under the abbreviation "SRO"

A self-regulatory organization is a non-commercial partnership of business entities in certain areas of production or professional activity Specific species.

Entry into the SRO builders empowers the rights of a full-fledged legal entity in the field of finishing works or an activity on the insulation of apartments. Issuance of a certificate confirming the entry into the organization is carried out once, but requires annual extension.

From the state, the procedure for creating a SRO is monitored, and the quality control of the work performed and the design is carried out on the shoulders of the entrepreneur. Additionally, on the basis of SRO, compensation funds are created, the means of which are used during damages or fines payments.

Regulations Town Planning Code give an opportunity to carry out construction work (in residential or non-residential premisesFor example, on farms), if there is a certificate of SRO with an indication of the list of intended activities.

The full list is contained in the order No. 624 of the Ministry of Regional Development of 2009. The entire list contains several dozen items related to the provision of services in the field of construction, which makes it possible to engage in a wide range of works.

On the video: how to open a construction business in a year and not close it after 6 months, from Kirill Prydukhin.

The following questions will be disassembled:

How to open an IP for finishing works

The opening of the IP for the conduct of construction business is no different from the usual registration procedure.

You can register an IP in several ways:

When applying for registration, you will need to provide a number of documents:

Conclusion of contract contract

Any activity carried out with the participation of both sides (customer and the contractor) requires the conclusion of a written agreement. The IP contract for finishing works is no exception and is required when relations between individuals and IP.

The lack of a competently composed document between individuals, including IP, can lead to misunderstanding and mutual claims between the participants. The customer may encounter failure to meet the terms, increase value. The performer without signing an agreement with an individual often faces a postponement of payment, the desire to reduce the cost, changing the requirements from the client.

The sample contract of finishing works for II includes the following items:

• contact details and FIO artist and customer;
• clear formulation of the subject of the contract;
• terms of work;
• service cost;
• the presence and size of penalties in non-compliance with the terms of the contract.

You can download the contract for the finishing works of the IP on specialized sites electronic document flow. Preferably, the finished form contains all the necessary fields and requires prescribing individual data of the parties.

Choosing a tax system

For most citizens wishing to open an IP on finishing work, the taxation plays the last role. According to the rules, the entrepreneur at registration has the right to choose the tax charge system (UNVD, USN, is based on). The decoration of the premises, as a type of activity, falls under any category, so make a decision follows from the expected income and economic feasibility.

If the entrepreneur plans to work on USN, it will be allowed to carry out activities without VAT. But in this way, he loses the "attractiveness" for LLC or large enterprises operating on the basis. The selection of ENVD will be justified when declaring the minimum profit amount, which will lead to the cost savings of the IP, but may in the future cause certain issues from the tax service.

No one prohibits an entrepreneur to change the tax system in the process of carrying out activities, so he can decide which option is more profitable to the year.

What taxation system to choose for a construction company?

Please tell me which taxation system is better to choose when registering LLC, the area of \u200b\u200bactivity - construction (mainly water supply, ventilation, heat supply). Customers - JUR. Persons. What is more profitable for OST or UPN for LLC?

Answers of Lawyers (9)

Hello. If the income does not exceed 60 million rubles. For the reporting period, you can choose USN

Article 346.13. The procedure and conditions for the beginning and termination of the application of a simplified taxation system
1. Organizations and individual entrepreneurs who expressed the desire to switch to a simplified taxation system from the next calendar year, notify the tax authority at the location of the organization or the place of residence of the individual entrepreneur no later than December 31 of the calendar year preceding the calendar year, starting from which they go to Simplified taxation system. The notification indicates the selected object of taxation. Organizations indicate the notification also the residual value of fixed assets and the amount of income as of October 1 of the year preceding the calendar year, starting from which they go to a simplified taxation system.

2. The newly created organization and the newly registered individual entrepreneur has the right to notify the transition to a simplified tax system no later than 30 calendar days from the date of registration with the tax authority specified in the certificate of registration with the tax authority issued in accordance with paragraph 2 of the article 84 of this Code. In this case, the organization and individual entrepreneur are recognized by taxpayers applying a simplified tax system, from the date of registration in the tax authority specified in the certificate of registration with the tax authority.

Organizations and individual entrepreneurs who have ceased to be taxpayers of a single tax on imputed income, has the right to go on a simplified taxation system from the beginning of that month, in which their obligation to pay a single tax on imputed income.

3. Taxpayers applying a simplified taxation system is not entitled until the end tax period Go to another taxation mode, unless otherwise provided by this article.

4. If, according to the reporting (tax) period, the taxpayer income defined in accordance with Article 346.15 and subparagraphs 1 and 3 of paragraph 1 of Article 346.25 of this Code exceeded 60 million rubles and (or) during the reporting (tax) period, discrepancy is allowed , established by paragraphs 3 and 4 of Article 346.12 and paragraph 3 of Article 346.14 of this Code, such a taxpayer is considered to be invalid to the use of a simplified taxation system from the beginning of the quarter, which admits the specified exception and (or) inconsistency with the specified requirements.

If the taxpayer applies a simultaneous taxation system and a patent taxation system at the same time, in determining the amount of income from implementation for the purpose of compliance with the restriction established by this clause, revenues on both specified special tax regimes are taken into account. (

At the same time, the amounts of taxes payable in the use of a different tax regime are calculated and paid in the manner prescribed by the legislation of the Russian Federation on taxes and fees for newly created organizations or newly registered individual entrepreneurs. The taxpayers specified in this paragraph do not pay penalties and fines for the late payment of monthly payments during the quarter, in which these taxpayers moved to another taxation regime.

Specified in the first paragraph of this paragraph limit The income of the taxpayer, limiting the taxpayer's right to apply a simplified taxation system, is subject to indexation in the manner prescribed by paragraph 2 of Article 346.12 of this Code.

4.1. If, according to the tax period, the taxpayer income defined in accordance with Article 346.15 and with subparagraphs 1 and 3 of paragraph 1 of Article 346.25 of this Code did not exceed 60 million rubles and (or) during the tax period there were no discrepancy with the requirements established by paragraphs 3. and 4 Articles 346.12 and paragraph 3 of Article 346.14 of this Code, such a taxpayer has the right to continue the use of a simplified taxation system in the following tax period.

5. The taxpayer is obliged to inform the tax authority on the transition to another taxation regime implemented in accordance with paragraph 4 of this article for 15 calendar days after the reporting (tax) period.

6. The taxpayer, applying a simplified tax system, has the right to go to another tax regime since the beginning of the calendar year, notifying the tax authority for this no later than January 15 of the year, in which he involves switching to another taxation regime.

7. The taxpayer, which passed from a simplified tax system on other regime of taxation, is entitled to again switch to a simplified tax system no earlier than one year after it has lost the right to apply a simplified taxation system.

8. In case of termination by the taxpayer of entrepreneurial activity, in respect of which a simplified tax system was applied, it is obliged to notify the termination of such activities, indicating the date of its termination of its termination at the location of the organization or the place of residence of the individual entrepreneur on time no later than 15 days from the date of termination of such Activities.

Have a question for a lawyer?

Good day! Considering that your customers are legal entities, you better choose a traditional tax payment scheme (based on) in which

the following payments exist for LLC:
a) The quarterly VAT paid is 18%, in accordance with the invoice.

b) income tax - 20% of income

in) social tax - 26 %

g.) property tax - 2,2 %

good afternoon, because your activities-construction and costs you can confirm, I believe it is advisable to use USN »Revenues minus costs"

Hello, Inna. Under construction activities, OOO Choice between common system Taxation and USN (simplified system).

The general tax system means applying value added tax, income tax, property tax.

The use of UCN organizations in accordance with paragraph 2 of Art. 346. 11. Tax Code RF (NK RF) provides their liberation from the duty By payment of N. alologist on the profit of organizations (with the exception of the tax paid from the income taxable tax ratesstipulated by paragraphs 3 and 4 of Article 284 of this Code), property tax. Organizations applying a simplified taxation system not recognized by taxpayers value added tax, With the exception of value-added tax payable in accordance with this Code when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, as well as value added tax paid in accordance with Article 174.1 of this Code.

According to Art. Art. 346.14, 346.20 of the Tax Code of the Russian Federation HSN has two types of tax object:

Revenues - tax rate 6% of the income received

Revenues minus costs - tax rate from 5 to 15% depending on the region and type of activity.

For construction organizationOf course, it is better to choose an object of income minus costs.

However, it should be borne in mind that there are limitations for the use of USN.

In the following cases, it is impossible to apply

1) sub. 1 p. 3 Art. 346.12 of the Tax Code of the Russian Federation - if the organization has branches and representative offices

2) sub. 14 p. 3 Art. 346.12 of the Tax Code of the Russian Federation - if the organization has the share of other organizations, which is more than 25 percent.

3) sub. 15 p. 3 Art. 346.12 of the Tax Code of the Russian Federation - the average number of employees for the tax (reporting) period exceeds 100 people;

4) sub. 16 p. 3 Art. 346.12 of the Tax Code of the Russian Federation - residual value The fundamental means of the organization, determined in accordance with the legislation of the Russian Federation on accounting, exceed 100 million rubles

5) sub. 18 paragraph 3 of Art. 346.12 N RF - Foreign organizations are not entitled to the use of USN.

Also, according to paragraph 4 of Art. 346.13 of the Tax Code of the Russian Federation, the Organization is considered to be the entitled to the use of USN in the event that its revenues for the reporting (tax) period will exceed 60 million rubles. In this case, such a taxpayer is considered to be invalid to apply a simplified tax system from the beginning of the quarter, which admits the specified excess.

If you are not the general contractors, and do not fall under the above requirements, I would advise, choose a USN with an object - income minus costs, since this system will greatly facilitate the maintenance of tax and accounting. Yes, and tax savings compared with the general taxation system will be significant.

Construction of houses with an individual entrepreneur: what taxes pay?





Registration in tax authorities

In paragraph 1 of Art. 83 of the Tax Code of the Russian Federation established the obligation of an individual to register in the tax authorities, in particular, at the place of residence, the location of which belonging to him real Estate and vehicle (See also Letters of the Federal Tax Service of Russia in Moscow of April 3, 2007 No. 09-17 / 030104 and UMNS of Russia in Moscow of July 30, 2004 No. 09-1-02 / 3110).

The procedure for registration of individuals in the tax authorities is clarified in Art. 84 NK RF. State registration of an individual as an individual entrepreneur is carried out taking into account the norms of Art. 22.1 Federal Law 08.08.2001 No. 129-FZ "On state registration of legal entities and individual entrepreneurs."

Individual entrepreneurs using UPN, in determining the object of taxation, take into account revenues from implementation in accordance with Art. 249 of the Tax Code of the Russian Federation and non-deactive income - in accordance with Art. 250 Tax Code of the Russian Federation (paragraph 1 of Art. 346.15 of the Tax Code of the Russian Federation).

By virtue of paragraph 1 of Art. 249 of the Tax Code of the income from sales recognized revenue including from the sale of goods (works, services) as own productionand previously purchased.

Therefore, the income received by the individual entrepreneur from the sale land plots and built on them houses are reflected in the income taken into account in determining tax base The tax paid in connection with the use of a simplified taxation system in the general order.

Advance payments on the tax are paid no later than the 25th day of the first month, following the expired reporting period (clause 7 of Art. 346.21 of the Tax Code of the Russian Federation). The first quarter, half of the year and nine months of the calendar year are recognized by the reporting periods, respectively, the advance payments are paid no later than April 25, July 25 and 25 (paragraph 2 of Art. 346.19 of the Tax Code of the Russian Federation).

The tax on the results of the tax period (year) is paid no later than the period established for the submission of the tax declaration. For an individual entrepreneur, this is April 30, following the expired tax period.

NDFL, tax on individuals, VAT

In paragraph 3 of Art. 346.11 The Tax Code says that individual entrepreneurs using USN are exempt from the obligation to pay tax on income of individuals (with respect to income received from business activities, with the exception of the tax paid from the income tax rates provided for in paragraph 2, 4, and 5 tbsp. 224 of the Tax Code of the Russian Federation), and the property tax of individuals (in relation to the property used for business activities). Such entrepreneurs are not recognized by VAT payers, with the exception of VAT payable according to the Tax Code of the Russian Federation when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, as well as VAT paid in accordance with Art. 174.1 NK RF.

Other taxes are paid by individual entrepreneurs applying a simplified tax system, in accordance with the law on taxes and fees.

It should be noted that in terms of VAT, the special norm of the Tax Code provides for exemption from the payment of VAT operations on the implementation of land plots (shares in them) and for payers of this tax (sub. 6 p. 2 of Art. 146 of the Tax Code of the Russian Federation).

Thus, in relation to income received from the sale of land plots and houses built on them, the individual entrepreneur duties pay NDFLThe property of individuals and VAT does not arise.

Based on paragraph 1 of Art. 388 and paragraph 1 of Art. 389 of the Tax Code of the Russian Federation, an individual entrepreneur is recognized as a land tax payer regarding land plots.

Tax period by land tax - Calendar year.

Reporting periods for taxpayers - organizations and individuals who are individual entrepreneurs - I, II and III quarters of the calendar year.

Establishing tax, a representative body of the municipality (legislative (representative) bodies of state power of the cities of the federal significance of Moscow and St. Petersburg) is entitled not to install reporting period (Art. 393 of the Tax Code of the Russian Federation).

Tax and advance payments on it taxpayers pay in the manner and deadlines enshrined by regulatory legal acts of representative bodies of municipalities (the laws of the cities of the federal significance of Moscow and St. Petersburg) (paragraph 1 of Art. 397 of the Tax Code of the Russian Federation). At the same time, the time of payment of tax for taxpayers - organizations or individuals who are individual entrepreneurs cannot be established earlier than the period provided for in paragraph 3 of Art. 398 Tax Code.

In paragraph 3 of Art. 398 NK RF determined that tax Declarations Taxpayers are represented no later than February 1, following the expired tax period.

Advance payments for land tax are paid within the deadlines provided for by the regulatory legal acts of representative bodies of municipalities (the laws of the cities of the federal significance of Moscow and St. Petersburg), in which land plots are located.

Since the employees of the individual entrepreneur are absent, the insurance premiums will be paid only on the basis of paragraph 2 of Part 1 of Art. 5 of the Federal Law of July 24, 2009 No. 212-FZ "On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Fund for Compulsory Medical Insurance and Territorial Mandatory Medical Insurance Funds" (hereinafter - Law No. 212-FZ), There is only for yourself.

Paters of insurance premiums listed in paragraph 2 of Part 1 of Art. 5 of Law No. 212-FZ, paying relevant insurance premiums to the Pension Fund of the Russian Federation and the funds of compulsory medical insurance in the amount determined on the basis of the price of the insurance year (part 1 of Article 14 of Law No. 212-FZ).

In the event that the payers of the insurance premiums proceed to the implementation of entrepreneurial or other professional activities after the start of the next settlement period, the amount of insurance premiums payable to them for this estimated period, It is necessary to determine on the basis of the cost of the insurance year in proportion to the number of calendar months considering from the calendar month of the start of activity. Per particular month Activities The size of insurance premiums is calculated in proportion to the number of calendar days of this month. This is indicated in part 3 of Art. 14 of Law No. 212-FZ.

The calendar month of activity for an individual entrepreneur is recognized as a calendar month, which carried out his state registration as an individual entrepreneur. The base is p. 1 h. 4 tbsp. 14 of Law No. 212-FZ.

Thus, the amount of insurance premiums does not depend on the magnitude of the income from the sale of land plots.

The cost of the insurance year for 2011 is 13,509 rubles. 60 cop. (approved by the Decree of the Government of the Russian Federation of 03/31/2011 No. 238).

Insurance premiums for the estimated period should be paid no later than December 31 of the current calendar year (part 2 of article 16 of Law No. 212-FZ).

Note: According to Part 5 of Art. 14 of Law No. 212-FZ

individual entrepreneurs who do not produce payments to individuals do not calculate and do not pay insurance premiums on compulsory social insurance in case of temporary disability and in connection with the motherhood in the Social Insurance Fund of the Russian Federation. At the same time, they have the right to voluntarily enter into legal relations for such insurance and pay for themselves insurance premiums in the FSS of Russia in accordance with the Federal Law of December 29, 2006 No. 255-FZ "On compulsory social insurance in case of temporary disability and due to motherhood "

Insurance premiums against industrial accidents and professional diseases

Article 3 of the Federal Law of 24.07.98 No. 125-FZ "On compulsory social insurance against accidents on production and occupational diseases" is given to the definition of the concept of "insured". This is a legal entity of any organizational and legal form (including foreign organizationoperating in the territory of the Russian Federation and hiring citizens of the Russian Federation), or an individual, hiring persons subject to compulsory social insurance against accidents at work and occupational diseases in accordance with paragraph 1 of Art. 5 of this law.

Meanwhile, in the case under consideration, workers with whom labor or civil law contracts would be concluded, no. Therefore, insurance premiums against accidents at the production and occupational diseases, an individual entrepreneur does not pay.

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