Instruction

Examine who have the right to apply in the implementation of their activities individual. Each of the systems has its own characteristics, tax payments and reporting form. The entrepreneur has the right to choose the tax system and reporting.

Consider using the general taxation system in its activities (based on). With such a system, an individual entrepreneur pays all the necessary taxes and payments, if it is not released from paying for relevant grounds. Usually this mode is used on relatively large enterprises.
Most taxes and contributions provided for by the general tax system are charged and paid by you only, provided that the enterprise is engaged in a certain type of activity and at the same time a taxable base arises. Traditionally, individual entrepreneurs calculate and pay value added tax (VAT), tax income tax (NDFL), property tax, insurance pension fund, the territorial fund of the mandatory Medical insurance, Federal Fund for Mandatory Medical Insurance.

The following type is a simplified tax system (USN). Its use is voluntary. As an individual entrepreneur, you are free to make a decision on the use of USN and choosing the object of taxation.

If you have chosen simplified, then commitment to pay for a single tax and is freed from the responsibilities of paying:
- value added tax, with the exception of VAT to be paid when importing goods into the customs territory of Russia and VAT paid in accordance with Art. 174.1 of the Tax Code.

Income tax individuals (With regard to income received from business activities), with the exception of the tax paid from the income tax rates provided for by paragraphs. 2,4,5 st. 224 NK RF.

Property tax of individuals (in relation to the property used for entrepreneurial activity).

When choosing a simplified tax system, make sure that the selected activity is not among those for which it is forbidden to apply USN. The list of these species is given in Art. 346 p.2 second part of the Tax Code of the Russian Federation.

For some types of activities established in a particular region, it is possible to apply special regime, namely, USN based on. At the same time, the region establishes a fixed cost of a patent, and you as an entrepreneur pay it during the term of the patent. Patent is issued for a period of one year. With this you will lead the book of income and expenses, but the declaration is not obliged to pass. Possible hiring workers (no more than five people per year). Patent is valid only in the territory where he was issued.

If you start as an individual entrepreneur, choose one of the types of simplified taxation system. The exceptions are such a type of activity as or the need to transmit invoices to customers to compensate for VAT from the budget.

Video on the topic

Sources:

• How to choose a tax system (for IP)

Tip 2: How to choose a tax system for IP in 2017

The most important stage of the start of entrepreneurial activity is the right choice of the system. The existing legislation on taxes and fees, allows an individual entrepreneur to choose the most appropriate system paying taxes.

Instruction

Traditional or general system Taxation requires from the PI payment of all necessary taxes if he is not exempted from them. With this scheme, the entrepreneur must pay the following and:
on individuals (NDFL);
value added tax (VAT);
Unified Social Tax (ESN);
water tax;
gambling tax;
National tax;
tax on property of individuals;
transport tax;
land tax;
Insurance on compulsory social insurance against industrial accidents and professional diseases.
on mandatory pension insurance;
and etc.
Almost all entrepreneurs pay personal NDFL, VAT, UST and property tax. The payment of other taxes depends on the activities of which IP is engaged.

In addition to the general tax system, there are several tax regimes, one of them is a simplified tax system (USN). This system is and provides for the payment of a single tax, the order of payment remains the same. Usn relies OT. payment of NDFL, VAT, single social tax and property tax of individuals.

The entrepreneur may vary by ENVD ( single tax on the imputed income). At the same time, the tax is paid only from the amount of imputed to them established by law. Such a tax system provides for the payment of the following taxes:
ESN
NDFL
Property tax of individuals
VAT.
At the same time, UNVD does not exempt from the payment of transport, land taxes, as well as state duties, excise, etc. In addition, the taxpayer is obliged to produce insurance contributionscontributions social insurance In cases of accidents and pay personal income tax for its employees. The delivery can use the UTII system if:
On the territory on which the activities are carried out by UNVD,
The activities of the entrepreneur mentioned in local legal acts, among the species

Sources:

• IP: Choose tax regime and pay taxes in 2013

An individual entrepreneur is an individual who has the right to lead an independent business and receive income from him. Ordinary indispensable income (salary, sale or rental of own property) are taxed at a rate of 13%. If we talk about income from business, you can choose more favorable system taxation for IP.

There is no such thing as the "tax rate for IP," does not exist, as well as there is no single tax for all entrepreneurs. You have the right to choose the most favorable option of taxation and go to preferential tax regimes.

Taxes and compulsory payments IP 2019

What taxes pay sip? It depends on what taxation system you have chosen. Taxes are distinguished by the bid, base, period, procedure for calculating and the timing of payment. If you are interested in how to reduce IP taxes, then you need to become familiar with all taxation systems operating in the Russian Federation.

Entrepreneurs can choose one of five:

1. Open Or the general tax system is complex, with a high tax burden, but allowing you to conduct any type of activity and having no limitations. Anyone can work on the basis, but if we talk about the decrease in taxes of the PI, then such capabilities of the general taxation system for IP does not give. The rate on the received revenues will be the same as NDFL with salaries - 13%, and in addition, the VAT should pay the most difficult tax for calculating and paying tax. VAT rate, depending on the category of goods or services, ranges from 0% to 20%.
2. USN Or a simplified tax system - the majority of novice entrepreneurs choose it. This mode has two options: USN revenues and USN revenues minus expenses that are very different. If you choose the option "Revenues", then the tax of IP on USN in 2019 will be only 6% of the income received. This is a good option if the costs associated with the business are small, because it is impossible to take into account the costs of this mode. If expenses are 60-70% of income, it is more profitable to choose USN income minus costs. PI taxes in this case will be less, because Calculated at the rate from 5% to 15% to the difference between income and expenses.
3. Eskhn Or the agricultural product is a profitable mode on which only 6% of the difference in income and expenses should be paid. True, only IPs that produce their own agricultural products or fish farming can apply it.
4. ENVD or a single tax on imputed income - the tax system, the peculiarity of which is that not the income that IP really receives is subject to, but a state calculated by the state. Audit activities are limited - can not be done by production, wholesale trade, construction. In the list of permitted areas of activity - services, transportation and retail.
5. PSN. or patent taxation system. This is the only tax regime intended only for IP. Very similar to UTII, because The tax is also subject not to the real, but the state calculated by the state. The activities are largely the same as for the imputed tax, but also small production is allowed: Blind shoes, glasses, business cards, carpets, agricultural vehicles, dairy products, bread, sausages, etc.

All special tax systems (USN, ESHN, PSN, UTII) require an entrepreneur compliance with the set of conditions: limiting the number of employees, the limit of the received income, certain types of activity, etc. The choice of the tax system, taking into account all the criteria, is already turning into a difficult task, and after all, IP is the duty to pay, except taxes, also insurance premiums for themselves.

Taxation system and IP employees

Many individual entrepreneurs work independently, without hiring workers. In essence, their business is created for themselves. workplace. Payment of taxes IP in 2019 without workers has its own characteristics - the state allows us to reduce the calculated tax entirely for the entire amount of insurance premiums paid for themselves. As a result, with small income, entrepreneurs without workers on the USN revenue or UTII may reduce tax to zero.

EXAMPLE: An entrepreneur on USN revenues has a free computers in free from the main work. Additional income from this activity amounted to 328,000 rubles for 2019. IP is obliged to pay for itself insurance premiums, we will calculate their sum:

• 29 354 rubles - fixed contributions on pension insurance;
• 6,884 rubles - fixed health insurance contributions;
• 280 rubles - additional contributions In the PFR from income in excess of 300,000 rubles per year.

Total, this year the entrepreneur must pay contributions for itself in the amount of 36,518 rubles. The calculated tax on the received income will be 328,000 * 6% \u003d 19,680 rubles. The entrepreneur has the right to reduce this amount on all fees paid for itself, i.e. In this example, the IP tax without workers will be zero.

IP taxes with employees in 2019 can also be reduced due to the amounts of insurance premiums, but no more than half. Let us give an example:

The calculated quarterly tax on UNVD for IP with two employees amounted to 17,300 rubles. In the reporting quarter, the entrepreneur paid insurance premiums for employees in the amount of 9,800 rubles, and for itself - 7,000 rubles. In this mode, IP employers can reduce tax only for the amount of contributions paid no more than 50%.

We believe: 17 300 - 9 800 - 7 000 \u003d 500 rubles. This amount is less than 50% of the calculated tax, so we can take into account only 8,650 rubles from paid contributions. Payment for payment will be 8,650 rubles.

The ability to reduce the calculated tax on the amount of paid contributions exists only on UNVD and USN revenues. Entrepreneurs on USN revenues minus costs and on the basis can be reduced by the amount of contributions received income, but not the tax itself. And for IP, working on PSNs, it is not possible to reduce the cost of a patent in this way.

Choosing a tax system for IP

Which taxation system is better for IP? To answer this question, it is necessary to make the individual calculation of taxes for the PI in each case. At the same time it is necessary to take into account many criteria:

• requirements of each taxation system;
• the presence and number of employees;
• regional Features (K2 at the place of operation for UNVD; Potentially possible annual income for PSN; Regional rate on USN revenues Minus expenses; permitted activities);
• tax system of your future partners, buyers, customers;
• conducting export-import activities;
• square of the trading point or service hall;
• number of vehicles during trucking, etc.

How to choose a tax system for the PI to pay less taxes? To do this, you need to make a tax burden on each selected mode. Let us show the calculation of taxes for the PI on the example:

An individual entrepreneur in Krasnoyarsk plans to open a hairdresser. The expected income per month is 600,000 rubles; The number of employees - 6 people; Estimated costs will be 360,000 rubles per month, including insurance premiums for employees - 28,000 rubles.

Calculate the amount of taxes on different preferential modes:

1. ENVD. K2 in this type of activity in Krasnoyarsk - 0.99. The amount of tax per month, calculated, is equal to 14,930 rubles. This amount can be reduced by the paid insurance premiums for workers and for themselves, but not more than 50%. We get that the IP must pay 7,465 rubles.
2. PSN To calculate the cost of the patent, we use. We get that the cost of a patent for one month is 2 049rubles. Reduce this amount for fees for employees is not allowed.
3. Usn revenues. In this mode, costs are not taken into account, the entire income is taxed at a rate of 6%. We get 36,000 rubles, the amount of tax can be reduced to paid contributions, but not more than half. TOTAL, 18 000 rubles.
4. Usn revenue minus costs. The difference between income and expenses is subject to: (600 000 - 360 000 \u003d 240,000) * 15% \u003d 36,000 rubles. The decrease in the tax of the PI in this type of taxation is not provided, because Insurance contributions are already taken into account in costs.

Total, the system of PSN taxation is the most profitable for this entrepreneur, but it happens not always.

Users of our site can get a free calculation of the tax burden from 1C specialists: Bo. We recommend using this proposal and reduce IP taxes to pay.

Taxes IP: What taxation system to choose?

SP taxes are paid in one of the following modes: Outside (general taxation system), UCIN (simplified taxation system), UNVD (a single tax on imputed income), PSN (patent taxation system). ESHN (Single Agricultural Tax). In this article, we will look at what criteria you can guide the PI when choosing a tax system.

Taxes IP: Criteria for the choice of the taxation system

Overview of IP taxation modes We have already done in. In this article, more attention will be paid to the criteria for choosing a suitable taxation regime for a particular entrepreneur. All IP taxation regimens can be divided into two types: based on the total tax system) and special modes (UCNO, ENVD, PSN, ECHN). We will focus on the most frequently used in the practice of business activities: OSTO OSTO, UNVD, PSN.

New Service FTS: Tax Calculator - Choosing Tax Mode

Total taxation regime (OST)

One of the main issues on which the novice entrepreneur should be conceived is the question of how to pay taxes IP. If, when registering or after registration, the IP will not be applied on the selected tax mode, it automatically becomes a taxpayer on. And this is not always good.

Especially have their own advantages and disadvantages.

The NDFL (13%), VAT (18% or 10), VAT (18% or 10), VAT (18% or 10), tax on individuals. Compared to other modes, it is always much more complicated. On the basis of a lot of accounting and reporting (, the book of accounting for income and expenses). Therefore, when choosing this IP mode must have appropriate accounting and tax knowledge, or hire an accountant and carry additional costs. Otherwise, he risks fines for violations of the procedure for paying taxes or the procedure for preparation and reporting.

At the same time, some entrepreneurs remain or choose. Such a choice is often justified by the fact that the Counterparties of the IP (the firms that IP sell their products or provides services) work on VAT and is significant for them so that the IP is a VAT payer (NDS specials are not paying). Otherwise, they can refuse to cooperate with such an IP, as the so-called "entrance VAT" paid from their VAT will not be able to deduct from their VAT when buying goods, works, IP services. So that this does not happen, the PI does not lose customers choose the floor.

Another reason for which the IP remains or translated ones can be the presence of restrictions on the transition to special taxation regimes. Such restrictions are available by type of activity (for PSN and UENVD), according to physical indicators (for PSN and UNVD), in terms of income (for USN, PSN and UTI), in the number of employees (for USN, UNVD, PSN).

OSNO (Simplified)

An alternative is based on essentially facilitates the life of entrepreneurs, is. At SCINO IP is exempt from VAT, personal income tax, property tax. Instead, a single tax of the IP is paid at a rate of 6% (if IP pays it from income) or at a rate of 5 to 15% (if IP pays it from income less expenses). The specific rate of the rate in the latter case is installed by local authorities in the specified range.

Advantage UKO, because of which many IP , in addition to low tax rates is simplicity tax accounting and reporting (only one is surrendered). In addition, the IP, the chosen regime of USN-revenues (6% rate), has the right to reduce the unified tax on the amount of paid and.
About how IP correctly reduce the unified tax on the amount of paid contributions, see the following video.

IP, chosing USN revenues-expensesThe tax on the amount of contributions is not entitled to reduce, but it may take into account contributions for employees in the cost of expenses.

The main disadvantage of UCNO, due to which many entrepreneurs do not choose this regime, is the risk of losing counterparties due to the impossibility of selling goods, services with VAT.

In addition, the disadvantages of USN are the need to work with. However, in some cases, when providing services, the PP could do without CCM, issuing (BSO).

At the same time, for the IP, for the first time, the registering of its business since 2015 there was an opportunity to pay tax tax at 0%. Read more about this in a special article of the site about.

What taxation system of the IP to choose on the UKO?

USN - revenues (6% rate) or (rate up to 15%)? The answer to this question depends on the specific conditions of the IP. As a rule, if the volume of expenses in the PI is not high and does not exceed 60% of the amount of income, the optimal selection becomes the operation of the UP-income. Usually mode taxation of USNEDOClies are suitable for IP services working in the service sector. For entrepreneurs, in the field of production and trade, where the proportion of expenses is high, the best choice can be the tax regime of USN income-costs.

An important point here is also the possibility of the IP to confirm its expenses properly decorated documents. In USN mode, income-costs, in contrast to the IP-revenue mode, IP must prove costs. Otherwise, it can be detached tax, putting penalties and fines.

Therefore, this system is unlikely to suit, for example, for trading through online stores.

Latest News: Since 2015, the Government introduces tax holidays for 6 years for entrepreneurs on the USN or patent tax system.

How to find out what tax rates on the USN are in your region, watch the video below.

ENVD (shift)

ENVD actsuntil 2021 And is a voluntary regime. As well as USN, IP on UNVD is exempt from VAT, personal income tax, property tax by type of activity translated on UNVD.

However, not all entrepreneurs can. Restrictions are software, in physical indicators, by the number of employees working at the IP. In addition, the ENVD mode is not introduced in all territories. To clarify this question and find out if it is UNVD in your city, the area and in relation to what activities it is applied, contact tax inspection At the place of activity.

The advantage of UTII is low tax rate - 15% of the imputed income (which is calculated by the software), simplicity of calculating tax, accounting and. The SP, who chose this regime, is also entitled to reduce the unified tax on the amount of insurance premiums paid for by itself or for employees.

In addition, the plus of UTII is the ability Work without a cash register.

Note! In 2018, entrepreneurs on UNVD should work using.

The disadvantage of ENVD is that regardless of financial results Entrepreneurial activity A single tax will have to pay. Even if the IP receives a loss, the tax amount will be calculated according to the established formula from the imputed income.

PSN (patent system)

Which appeared since 2013 and came to replace the UP-patent regime. PSNs also frees from the payment of VAT, personal income tax, property tax by type of activity to which a patent is received.

A feature of PSN is the complete absence of reporting. In addition, the patent can be purchased at a certain time (from 1 month to a year within the calendar year), which may come for IP, whose activity is seasonal or temporary. Many PP for these reasons.

Like ENVD, PSN can only be applied with regard to a limited list of activities and only by solving regional authorities, which also determine the size of potentially possible income from the relevant type of activity.

The rate of PSN tax is equal to 6% of the potentially possible income. However, despite the fact that the size of the rate is higher (15%), this does not mean that PSNs becomes a more profitable regime. To calculate and compare the tax burden, it is necessary to make a calculation, as a result of which it becomes clear that it is better to pay the UTII at a rate of 15% from the imputed income or tax on PSN at a rate of 6% with potential income.

In contrast to UNVD, a single tax cannot be reduced to the paid insurance premiums.

Another plus PSN is the ability to work without a cash register.

Note! In 2018, entrepreneurs on the patent system will have to start using.

And another plus, which appeared since 2015 - Tax Vacations. Also, as for the PI, who chose UP, IP on the patent system of taxation under certain conditions they can count on them.

Choosing a tax system

So, the taxation of the IP occurs at the above modes. To choose the right mode and decide what kind of IP taxes you will pay, you need to find out:

1) under what tax regimes falls by you the type of entrepreneurial activity.

2) there are limitations (in income, by employees, etc.) to go to the taxation mode of interest to you;

3) Is the mode of interest in the relevant territory you are interested in;

4) Does the values \u200b\u200bfor your business work with VAT;

5) Does the value for your business work with the cash register;

6) the volume of expenses in the implementation of your business;

7) Does the value for your business have the possibility of reducing NP taxes on the amount of insurance premiums paid.

After that make the calculation and compare the tax burden on the specified taxation systems, taking into account your business conditions.

If you are interested in this topic and you want to get deeper and detailed practical knowledge about the choice of the IP taxation system, then I recommend getting acquainted with the next book.

Condut significant changes. Read about it in a special article.

Coffee Pause: Middle Lion Tolstoy

Answers write below in the comments.

One of the most important issues at the start of doing business is the taxation of the IP. Entrepreneurs, especially beginners, are faced with many issues, and ignorance of the procedure for taxation can lead to fines for non-payment of taxes. An illiterate choice of taxation system may result in significant losses. Consider briefly, what taxes need to pay, how to count, from what they depend when reporting and other issues.

What taxes paying sip

Let's start with the main thing - the entrepreneur has the right to voluntarily choose the tax system subject to the established requirements and restrictions, the controlling authorities (the letter of the Ministry of Finance from 08.08.2014 No. 03-11-11 / 39581) explained about this.

The choice depends on many factors - the type of activity, region, income, counterparties, employees and other parameters. But it is necessary to do it almost immediately, within 30 days after registering as an IP. Therefore, it is necessary to understand the taxation systems in advance, to determine the criteria, calculate the approximate amount of the tax and compare.

You can use several taxation systems IP in 2017:

• The total taxation system (chapter 21 and 23 of the Tax Code of the Russian Federation);
• USN - Simplified (Chapter 26.2 of the Tax Code of the Russian Federation);
• UNVD - a single tax on imputed income (chapter 26.3 of the Tax Code of the Russian Federation);
• PSN - patent (chapter 26.5 of the Tax Code of the Russian Federation);
• ESHN - a single agricultural tax (chapter 26.1 of the Tax Code of the Russian Federation).

We will not stop at the tax for agricultural producers, consider in more detail what the difference between the rest of the systems.

It should be noted that none tax system Does not exempt from taxes IP with employees in 2017.

If the entrepreneur is an employer, then taxes and insurance premiums on wages He must pay, these are the requirements of Art. 226 Tax Code and Art. 420 Tax Code. But the paid insurance premiums entrepreneur may take into account when calculating the tax in all systems, except for PSN, where insurance premiums are not taken into account for employees or IP itself.

General and simplified taxation systems

The tax system that is used "by default" is based on. NP taxes pay in full - VAT, personal income tax, property tax, IP must report quarterly. In addition to the fact that the tax burden is high enough, it is necessary to keep records, documenting expenses, billing invoices.

An alternative is based on the USN, the tax system common in the small and medium business. USN applies to all types of activities, you can choose different tax objects inside the system, simple accounting, replaces, as before, the following taxes for SP in 2017:

• NDFL;
• VAT (with the exception of VAT when importing, as well as when performing functions tax agent);
• property tax.

Special modes are characteristic not only to the fact that it is possible to effectively and legally reduce the tax burden, but also in that it is necessary to comply with certain requirements.

For the transition to USN, it is necessary that employees have no more than 100 people and at the same time income as well residual value Property did not exceed 150 million rubles.

When choosing this system, to understand what taxes you need to pay PI in 2017, you need to immediately choose the object of taxation:

• revenues (tax rate from 1% to 6%) or
• revenues minus costs (tax rate from 5% to 15%).

The tax rate is established by the Law of the Subject. In addition, so-called "tax holidays" can be introduced for certain types of activity, that is, the taxes of an individual entrepreneur in 2017 can be reduced to 0%.

But for the use of USN, in addition to compliance with the requirements, it is necessary to submit a transition notification. This can be done during registration or within 30 days (paragraph 2 of Art. 346.13 of the Tax Code of the Russian Federation). If IP did not notify about the transition or wants to change the selected object, then it can only be done from the next calendar year, submitting notification until December 31 (paragraph 1 of Art. 346.13 of the Tax Code of the Russian Federation).

If USN does not apply, then the individual entrepreneur taxes pay on the general system. This happens in the event that the IP applies a special (UNVD or PSN), but the operation is not subject to this system, for example, if IP is engaged in transportation and acquired a patent, the sale of the machine will be taxed on the basis of VAT and NDFL.

Patent and wenps

These systems are similar in that the tax is paid on the basis of potential income, not actual, both on both USN. In this case, only entrepreneurs have the opportunity to apply the patent. Legal entities are not entitled to take advantage of this taxation system.

Attractive primarily for the novice IP low taxes in these systems, but not only that. The fact is that the amount of tax can be determined in advance, that is, plan the cost of doing business. It has I. negative side - Even in the absence of activities or work at a loss, taxes will have to pay. But if it is predicted high and stable incomeThe use of these systems is completely justified.

The difference between these forms of taxation for IP in 2017 is not only in the amount of tax, but also in the requirements for the transition to UNVD or PSN - different restrictions on the number of employees, income limit. At the same time, both systems do not pay NDFL, VAT and property tax in relation to activities that are subject to patent or UNVD. Both types of activity can be combined with a simplified system.

The feature of the PSN is that this is the only system where the tax entity does not need to submit reporting, moreover, the tax will calculate immediately tax authoritywill be issued a patent, which will indicate the amount of tax and the date of payment. That is, the entrepreneur is freed from every paper work, not fear of fines for the late submission of the declaration or underpayment due to the wrong calculation of the tax, and this is very attractive for many IP. In addition to the fact that the patent applies only to certain types of activities (paragraph 2 of Art. 346.43 of the Tax Code of the Russian Federation), it is necessary to tax individual entrepreneurs It was introduced in the territory of the relevant municipality.

To enter a patent, enough hard requirements are installed:

• the number of no more than 15 people;
• revenue limit no more than 60 million rubles per year.

And when combined with another system, such as USN, income is summed according to both tax modes, and in case of exceeding the established income limit, the entrepreneur loses the right to use a patent (letter of the Ministry of Finance of the Russian Federation of 14.04.2017 No. 03-11-12 / 22505).

The use of the imputed system of taxation of the PI in 2017 is also possible subject to established requirements: apply only to certain types of activities and only if the regions adopted the relevant laws. For example, in Moscow ENVD does not apply. AVD activities are set in paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation. Other restrictions are established in P.P. 2.1, 2.2 Art. 346.26 of the Tax Code of the Russian Federation, in particular, the number of employees should not exceed 100 people.

In addition, the tax amounts depend solely from the region, as they are calculated by the formula, and it is precisely local authorities that coefficients are approved and other indicators affecting the calculation.

Therefore, it is necessary to calculate what IP taxes will pay, and compare. The cost of a patent can be found on the FNS website, using the calculator https://patent.nalog.ru/info/. It is not necessary to delve into the calculation, and if additional data specified in the submission is required. 3 p. 8 art. 346.43 of the Tax Code of the Russian Federation, it will be indicated. In addition, the patent can be purchased for a certain period of choice of the entrepreneur - from 1 to 12 months, but only within the calendar year.

ENVD is more complicated - to calculate what taxes paying IP in 2017, you need to know which physical indicators are used, basic yield, coefficients. In addition, it is recommended to explore the features of the application of the system for a specific type of activity. For example, the income received under the lease agreement vehicle With the crew, it does not fall under the provision of transport services and cannot be translated into UNVD (the letter of the Ministry of Finance of the Russian Federation of 05.05.2017 No. 03-11-11 / 27760).

What taxes need to pay if IP does not work

The peculiarity of entrepreneurial activity is that even if IP is not engaged in business, including for a valid reason, it does not remove the duties of settlements with the state. Special attention It is necessary to pay for insurance premiums, since the payment of contributions is made for the entire period of registration as an entrepreneur, starting with the introduction to the Eagle and before the cessation of activities as an IP (exclusion from the EGRIP).

Regardless of the tax system used, you must pay fixed insurance premiums, IP payments for themselves in 2017 amount to 27,990 rubles.

Pay contributions must be dependent on the type of activity and receipt of income, even if the IP does not work or received a loss. In this case, other factors are not taken into account, for example, a pensioner-entrepreneur must also pay insurance premiums in Pension Fund (Letter of the Ministry of Finance of the Russian Federation of 03.04.2017 N 03-15-05 / 19447).

But if a special mode is applied, which does not depend on income, then payments of the PI, in addition to contributions, will increase by the amount of tax - a single tax under the UTII and the cost of a patent for PSN. All this must be taken into account, and in such cases it is recommended to terminate the activities as an entrepreneur not to carry additional costs.

What taxation system to choose for IP ? The Russian tax system offers an entrepreneur a fairly wide choice of taxation systems. But the legislation changes every year, so the choice may be difficult.

Taxation of individual entrepreneurs: List of tax systems

One of the most important issues that are worried about novice businessmen - what taxation system to choose for IP? Individual entrepreneurs in Russia have a choice of 5 tax systems, and each of these systems has advantages and disadvantages.

Main systems taxation for individual entrepreneurs:

• general taxation system (based);
• simplified taxation system (UCNO);
• payment of a single tax on imputed income (UNVD);
• patent taxation system (PSN);
• payment of a single agricultural tax (ECHN).

Brief description of taxation systems

Consider the short features of each of the tax systems available to domestic entrepreneurs.

The general tax system will be fixed for the default taxpayer if it does not express the desire to use the other. Entrepreneur, taxation of which occurs on the system is based on, pays income tax, VAT, property tax, as well as a number of obligatory taxes and fees for all taxation systems.

However, it also suggests one of the highest tax burden, so after the introduction of a simplified tax system, most entrepreneurs have passed on to UCNO. The simplified taxation system exists in 2 options. In the first embodiment, the taxable base is the income of the entrepreneur, in the second - calculated according to the scheme "Revenues minus expenses". Rates for OSOs are fixed at the federal level with the possibility of correction within the established interval in the regions. Revenues are taxed at a rate of 6%, and "revenues minus expenses" - from 5 to 15%. The entrepreneur at usno also pays property tax on the basis cadastral value Real estate and a number of mandatory taxes and fees.

UNVD suggests the payment of tax on the legislative income established by the legislative income (so-called imputed income). This base is adjusted by the coefficients established by the regional and at the level of municipalities.

Patent taxation system is the simplest one of all. In order to work, the entrepreneur must only buy a patent for the time during which he is going to have a certain type of service. The patent fee is the amount of tax on income from doing business and replace VAT and property tax (with the exception of the tax paid on the cadastral value of real estate).

Thus, entrepreneurs using ENVD, PSN or USN are not exempt from property tax calculated on the basis of the cadastral value of objects real Estate, as well as a number of mandatory taxes. A number of mandatory taxes paid by the IP are: excise taxes, state and customs duties, land tax, water tax, NPPI and some fees. And if these taxes and fees are applicable to the activities that the entrepreneur leads, they will have to be paid with any taxation system.

Eschan is relevant for those entrepreneurs who are engaged in the production and / or processing of agricultural products. This system has a lot in common with USN, and the rate is set to 6% of the annual income.

What taxation system can IP apply?

It would seem that it could be easier? It is easier for the entrepreneur to work on the patent tax system: I bought a patent and forgot about taxes until it acts ... But not everything is so unequivocal.

First, the patent system is applicable only for a limited list of activities, which are mainly related to the provision of services to the population. Full list Activities for which PSN is possible is listed in Art. 346.43 of the Tax Code.

Secondly, there are physical limitations that relate to the maximum permissible number of IP employees, as well as the maximum magnitude of the income of the entrepreneur. In addition, the patent is replaced by not all taxes - a number of mandatory taxes remain, which will have to pay the PI, if they are applicable to it.

Thus, the tax system that an entrepreneur can apply depends on a fairly large number of factors.

Restrictions on the use of taxation systems for IP

The same limitations as the PSN (restriction of the maximum income value, the number of IP employees) has an UTII system, but the number of activities in which the transition to this system is allowed, much less than for PSNs. But maximum amount IP employees increase to 100 people and the possible income may exceed 1 million rubles for PSNs. That is, UNVD is a more serious level of business.

A complete list of activities for which it is possible application of ENVDis given in Art. 346.26 of the Tax Code of the Russian Federation.

A simplified taxation system is even wider in capabilities. The list of activities, engaged in which it is possible to use UCN, not installed, but there are some limitations, most of which belong to legal entities And irrelevant for IP. For example, on USN can not go banks and insurance organizations.

But there are other reasons for which the entrepreneur may prohibit the transition to UCNO: for example, if the value of the property that IP applies in activities, exceeds 100 million rubles, the number of employees of the PI exceeds 100 people or annual revenue exceeds 60 million rubles multiplied by the index deflator.

There are other limitations, so the future entrepreneur should closely explore the section of the Tax Code of the Russian Federation dedicated to the simplified tax system in order not to receive an unexpected refusal to use it.

The general taxation system that has no restrictions since the use of UNVD has ceased to be required for some activities. This is the most difficult tax accounting option, and also, as a rule, significantly increasing the amount tax payments entrepreneur. But it is necessary to apply if all other taxation systems are inaccessible.

What taxation to choose for IP?

So what taxation system to choose for IP? There will be no definite answer, since any tax system can become optimal with a certain set of circumstances.

Most useful advice It will be before choosing a tax system to draw up a business plan of an enterprise (if it was not already done earlier). If the entrepreneur is not sure of its earnings, better decision will not choose those systems that suggest fixed payment, for example, an ENVD system or a patent tax system. Indeed, in this case, even if the results of activity will be obtained less income, which was supposed, there will be no tax. The system of taxation subsequently can be changed.

In this case, it will be better to choose a common or simplified tax system, especially since many regions consider or already developing bills that allow you to free entrepreneurs who first begin their business from taxes for a certain period (in some regions up to 5 years).

Also it will be less expensive to study in detail tax code Russian FederationTo make sure that all the nuances of each tax system are known to the entrepreneur.