What taxes pay an individual entrepreneur (IP)? Taxes of payment of taxes IP on different taxation systems

Everyone individual entrepreneur Must determine which tax system is suitable for it. This needs to be done at the initial stage of building a business and find out what taxes pay the SP and that it will be more profitable for it. It is not necessary to listen to the opinion of friends in this case, since you need to choose a taxation system that is precisely for its type of activity and the peculiarities of doing business.

Types of taxation systems

Before I finds out IP, what taxes need to pay, you need to familiarize yourself with the species tax regimes:

ONE - general mode Taxation, which comes into effect regardless of the desire of the entrepreneur. This happens if in the process state registration No application was granted to use the tax system. A citizen will automatically pay a tax payer.
USN is a simplified system used voluntary when notifying tax authorities in the appropriate manner. For this, it is also required to familiarize themselves with the legislative norms of the Tax Code of the Russian Federation and make sure that it is suitable for the activities carried out.
ENVD - tax applied voluntarily. Go to this mode can be in accordance with the procedure established by law. It applies to certain types of activity.
Patent is a system used only by individual entrepreneurs. At the same time, it is also worth to approach this mode of activity. Their list is installed in a specific region. In this case, a patent is acquired, and there is no need to pay the tax by counting on the results of business. The term of its action lasts no more than a year.
Eskhn is a system used by producers of agricultural goods, including individual entrepreneurs.

Thus, an individual entrepreneur can make a choice between one of the five submitted taxation modes. The ESN and patent are complex systems. For this reason, before finding out what taxes are paid by the IP, it is worthwhile to choose a regime between the USN, and the total tax on the imputed income.

What is important to know the entrepreneur?

IP should be able to optimize taxation. It is important for him to reduce the amount of taxes that need to be paid. Cost optimization makes it possible to reduce costs aimed at filling the declarations, tax and accounting.

The entrepreneur must comply with legislation. He needs to carry out its activities without disturbing the law. Upon learning, for example, what tax is paid by the IP "Taxi", it is worth adhere to the norms. Otherwise, a citizen will be attracted to administrative or criminal liability.

By choosing the tax system, it is worth knowing what taxes should pay the PI and what requirements for it will be presented. First of all, you need to choose the mode and study it in detail.

General taxation system

This system is applied by large organizations, as well as individual entrepreneurs with essential turnover. money. It is difficult to figure it out, but it is most flexible. It is worth learn what taxes need to pay PI in 2015. Thus, it will be possible to understand, this regime is suitable for a citizen or not. The following taxes are required on the following taxes:

income tax whose rate is 20%;
insurance contributions;
property tax with a rate of up to 2.2%;
value Added Tax in the amount of 10%, 18% or 0%.

What taxes pay sip on the basis?

IN the state budget Individual entrepreneurs must pay the following taxes:

value added tax with a bid similar to entrepreneurial;
insurance premiums;
NDFL.

The entrepreneur undertakes to pay other taxes established by local or federal authorities if they have an object that is subject to taxation. After the cancellation of the ESN, private entrepreneurs became easier to pay mandatory contributions. At the same time, they only once a year must submit a declaration on the income tax on individuals. It is paid with profits from the activities carried out.

NDFL tax rate is 13% for Russian citizens. Non-residents pay 30% from income. If there is property on the organization's balance sheet, the tax on it needs to be paid, and its regional bodies establish. At the same time, its rate cannot exceed 2.2%.

Federal is the value added tax. If an individual entrepreneur is engaged in the sale of food, children's goods, printed publications or medicines, the rate will be 10 or 18%.

Additionally, the following fees can be removed from the individual entrepreneur:

excise taxes;
water tax;
customs duties;
mineral mining tax;
tax for the use of biological resources.

What insurance premiums pay PI in 2015?

Since 2015, each individual entrepreneur is obliged to pay fixed contributions. It is necessary to do this no later than December 31. Insurance fees are paid in the FFR and FFOMs on the basis of minimum size wage. At the same time, citizens with income more than 300 thousand rubles must fulfill this procedure no later than April next year, learning whether the accounts of individual entrepreneurs are insured. This year, they undertake to pay pension and medical contributions in obligatory.

How to calculate the fee?

The amount of contributions should be calculated in accordance with the Mrots, which from the beginning of the year is 5965 rubles per month. Taking into account the fact that for FIU deductions 26% are, and for FFOMs - 5.1%, contributions will have the amount of 18,610,80 rubles and 3650.58 rubles, respectively. This means that in 2015 an individual entrepreneur must pay the amount at 22 261.38 rubles. I mandally need to know the IP, what taxes should be paid this year.

What to do IP, whose income exceeds the established?

Entrepreneurs whose income will be more than 300 thousand rubles for this year, must fulfill the obligatory requirement of legislation. They undertake no later than April 2016 to make a payment, the amount of which will be equal to one percentage of revenue obtained above the maximum installed. But in this case, the fee should not exceed the size corresponding to eight minimumts. The minimum payment amount is calculated in accordance with the income received. At the same time, the maximum may not exceed the amount of 148,886.40 rubles, calculated with the interest rate, the term, amounts and quantities of minimum wage. Such amendments in federal legislation entered into force on January 1 of this year.

The total amount of income that is applied to calculate additional payments directly depends on the tax system distributed on an individual entrepreneur. When a citizen combines several such tax regimes, it should advantageous all incomes received from all activities performed.

Having understood whether the accounts of individual entrepreneurs are insured and how this procedure is carried out, the citizen will be informed and will fulfill all the requirements of the legislation on this issue.

Simplified tax system

This regime is attractive for entrepreneurs, but before choosing it, it is worth learn what taxes pay an IP on the USN. This system has different kindswhich are selected individually. Interest rate taxes will be 6 or 15%, which will replace 13% by personal income tax. This means that the tax on the income of individuals is not necessary to pay. At the same time, the deductions to extrabudgetary funds, which are numbers on employees of the entrepreneur, will be small. But, before you know what taxes pay the IP on the USN, it is worth understanding whether this system is available. It is worth noting that the USN is prohibited to use in such cases:

in the implementation of the extraction and implementation of rare minerals;
in the production of excisable products;
if the activity implies gambling business;
there are more than 100 employees;
a transition to the ECHN system was carried out.

IP on simplified tax mode should pay 6 or 15% of income, regardless of expenses. Also provided for a payment option from 5 to 15% less expenses. Specific bid define the subjects of the Russian Federation.

Unified tax on imputed income for IP

Many novice entrepreneurs are interested in the question: "Going to UTII, what taxes pay the PI?" This tax can be calculated according to the following formula:

ENVD \u003d Basic yield X Physical indicator X k 1 x k 2 x 15%.

This formula implies the calculation in one month.

Basic yield is determined by the type of entrepreneurial activity and is established superior bodies. In this case, the physical indicator is indicated individually. The figure to 1 is a deflator coefficient of 1.798 in 2015. To 2 is a corrective coefficient that depends on the type of activity. In this case, how taxes the taxes pay, depends on the indicators established by the state.

Patent-based system

Patent taxation system is admissible to use for 47 types of entrepreneurship. Each IP should know which taxes need to pay using this mode. The entrepreneur will be released from the payment of property tax, NDFL. With its use, the UPN and UTII mode is completely replaced. VAT tax will be charged only if import operations are performed or in the performance of the duty tax agent.

This regime is attractive for individual entrepreneurs, as it implies the purchase of a patent and the lack of need for payment of contributions, which depends on the type of activity.

Unified agricultural tax for IP

Many entrepreneurs who have begun to exercise agricultural activities are interested in the question of which percentage of taxes is paying IP on the ECN. This mode eliminates the payment of property tax and income tax. In this case, the object of taxation in this case will be income reduced on costs. It can only be used in the implementation of agricultural activities and its species.

Having learned what taxes pay the PI for each of the tax systems, you can choose the appropriate mode and use it. It should be adhered to legislative norms and transition rules to each of the modes.

One of the problems in entrepreneurs when listed taxes - errors when making a payment order. It would seem, nothing complicated: to dial 20 digits in a row, enter into the right field and list the money. However, an error at least in one digit threatens the fact that money would not go there. How to pay taxes over the Internet, to be confident in writing KBK, OCTMO and other details? Help service FTS - pay tax.

How to pay taxes IP

The entrepreneur pays taxes and fees or once a quarter - these are current or advance payments, or once a year - according to the results of the last 12 months. It can take advantage of this way:

1. Place a paper receipt

To do this, take in advance in the FNS form of the receipt or fill in hand, go to the separation of any bank and pay the tax. Most often, Sberbank is used to pay taxes and fees. A minus such a way is that there are queues in banks and have to pay an additional commission.

Through the receipts, entrepreneurs often pay without a current account. It is convenient, because the receipt is an analogue of the payment order.

2. Through the personal account of the entrepreneur or from the card

It is convenient because the entrepreneur can pay via the Internet or mobile app. But it is necessary to draw up the payment and the likelihood of an error remains.

3. Through the personal account of the taxpayer on the FTS website

The personal account of the taxpayer is a channel of communication and data transfer between the taxpayer and the state.

Using personal Cabinet The taxpayer (LCN) simplifies life and helps:

To learn about the presence of debts and overpayments for taxes -undfl (income tax from individuals), on property tax of individuals, on transport and land taxes.
Send through the office any documents. All connected with notifications, messages, statements. This is especially convenient when it is necessary to urgently transfer the application for benefits or confirm the availability tax deductions. In addition to the official document, attach scanned copies of real documents.
Pay taxes on the INN for free
Ask a question without visiting the tax
Fill and forward reports in form 3-NDFL
Create payment order and independently pay taxes

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 no tax system frees from the taxes of IP with employees in 2017.

If the entrepreneur is an employer, then taxes and insurance premiums on wages is obliged, 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

Tax systemwhich is used "by default" - 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 the functions of the 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 "so-called certain activities can be introduced tax holidays"That is, the taxes of the 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 pays 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 (clause 2 of article 346.43 of the Tax Code of the Russian Federation), it is necessary that such a taxation of individual entrepreneurs is 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, this 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 should be paid to 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 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 applied special regimewhich does not depend on income, then payments of the IP, in addition to contributions, will increase by the amount of tax - a single tax with 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.

Each entrepreneur wishes to get rid of paper routine, moving into the long corner of thick folders with reports, declarations and other attributes with which tax accounting is associated. And this is possible. USN, or, as he is most important, "Simplist", maximum reduces the tax burden and saves on deductions. But this mode has nuances, not knowing which, you can fly in a round sum. Therefore, we consider simplified taxation for II in all details, paying special attention Taxes of 2019.

What is a simplified tax for IP

Special Mode USN aims to develop small businesses. A single tax on it is paid once when the tax period is coming to the completion of the year. At the same time, a declaration is served.

The reporting periods of the mode three:

Quarter;
Half year;
Third years (9 months).

Report no need to report advance payment, calculated by the businessman himself. That is, the USN really simplifies the maintenance tax accounting, Removing IP from the Packs and Communication with Employees tax inspections. But this is not all the advantages.

Taxation of IP on the USN with employees and without workers in 2019 replaces as many as 3 taxes:

On the income of Phys. persons;
On property, though with a number of exceptions;
Added value, also with a number of exceptions.

The rate on simplified tax is also pleased. If a businessman decided to impose his income - 6%, but if expenses were chosen as a base - 15%. And from these small magnitudes can still be subtracted by the amount of insurance premiums. Not in vain USN decodes so attractive - simplified taxation system. This decoding is justified at 100%.

Of the disadvantages of the system, you can allocate only a few:

USN is a flexible system, but still fragile. The right to find it very easily lose. For example, if annual income will suddenly exceed 150 million.
Everything monetary operations must be carried out through the cashier.
Not all expenses are suitable to reduce the tax, you need to adhere to a special list.
Also concerns property and social paymentsBeyond their account cannot be cut off the amount of duty.

Changes 2019.

In 2019. tax law We have undergone a lot of changes in terms of USN. Therefore, we consider what a simplified tax system (USN) for IP in 2019. More precisely with what innovations will have to face a businessman engaged in business:

The limits are increased. Now the IP can be richer, without fear to lose the right to USN. For instance, the new income limit is 120 million rubles Compared to the previous hundred. And when moving to profit mode for 9 months. can reach 112 million
Mrometa remained the same - 7.5 thousand. But only until July, from the first number of which this figure will rise to 7.8 thousand rubles, which will also facilitate business.
The recovery in the amount of maximum payment for reporting debts is no longer imposed.
Instead of regular cass, you will have to use online options. Through them, information about sales will be straightforward to the tax, which should facilitate tax accounting.
New CBC introduced for contributions, codes for deductions for children also changed.
The legislators decided to simplify and some more time - the founder is not obliged to pay for taxes, it can do other persons. For example, someone from the company's leadership.

Transition to simplist

Whatever attractive has not been simplified tax, but the category of taxpayer IP on the USN is available not to everyone. Legislation places a number of requirements for IP, and if not to meet them, it will not be possible to get into this category.

Who can go to USN, and who is not:

Types of activity for USN

Types of activity falling under USN in 2019 for IP are listed in the NK of Russia. Among them there are exceptions, so consider those that prohibited at Usn.:

Banks and even microfinance institutions;
Private PF;
Insurance firms;
Investment funds;
Lombards;
Miners and sellers of rare minerals;
Organizers of gambling;
Manufacturers of goods with excise taxes;
Private notaries, lawyers;
Budgetary, state institutions;
Persons who signed the agreement on the section of goods / products;
And registered outside of Russia.

With the rest of the activities of the IP, the taxpayers on simplified taxation may be included.

When to switch to the USN

The transition to the simplified is possible only with the onset of the new tax period Therefore, the application should be submitted in the interval from October 1 to the end of December. But here there is an exception - if IP is only opening, the application for the USN is allowed to submit along with other papers for registration of entrepreneurship.

Entrepreneurs who have gone from simplified, no matter what reasons, they cannot return to it earlier than 12 months after care.

2 types of USN - 6 and 15 percent

When moving to a simplified, IP will have to choose the mode to which his business will be taxed. Total 2 mode:

Revenues - only the profit of the company at a rate of 6% is subject. The latter can be reduced to 1% by solving regional authorities. But only for certain areas of activity. So, the health sector in Voronezh is taxed at a rate of 4%.
Income-Costs - When counting the tax, the expenses of the enterprise are taken into account. Rate - 15%. It can also be reduced to 5% by local authorities. Thus, a simplified taxation system of 6 percent for IP (incomes-expenses) in 2019 is available in Kirov for residential residents. And under 10% IP, engaged in scientific research in Moscow.

This is the flexibility of the mode, each can take the parameter for taxing the tax that is beneficial to him.

If costs reach 60%, and incomes - only 40%, the most relevant regime will be Usn revenues-costs.

What taxes need to pay SP on USN 6% with employees and without workers in 2019

The list of fees to be paid on simplified depends on the availability of employees. When they are not, the entrepreneur pays exclusively for himself. If there is, then for them too. The order of deduction of tax fees is also different.

Contributions for IP 6%: no workers

How many taxes pay IP on a simplified tax system (simplified) without workers in 2019? Total 2 - contributions for themselves:

Fixed. The Pension Fund - 19356,48 p. And in the FOMS - 3796.85 p. These mandatory values \u200b\u200bare not always stable because they depend on the minimum wage, changing the year from year.
With exceeding income. This fee is needed to pay only if IP income on the UPN 6 percent exceeds 300 thousand. The size of the collection is 1% from the difference between 300 thousand and income.

That is, the total tax on IP revenues on USN 6% in 2019 without workers is 23153.33 rubles plus 1% with exceeding if it is.

The tax deduction for IP on the USN without workers in 2019 can be carried out on a complete amount of contributions. But it should be borne in mind that only those paid in the same period for which tax repayment is carried out. 1% of exceeding can also be deducted from the payment.

Example: IP Sidorov was paid in the quarter of 100,000 contributions along with 1% for the excess. The tax amounted to 300,000. Calculate the amount of payment:
300000 – 100000 = 200000

If we proceed from the calculations, the difference between the initial tax and the calculated contributions are obvious. But you should remember: select only those fees that have been made in a taxable period. Therefore, it is better to make them quarterly.

Contributions for IP 6% with employees

If employees work on the company, the entrepreneur must pay contributions for himself and for them. For itself, fees are entered as in the previous version. But for the employees will have to list completely different fees:

If they work under an employment contract - 30% of the deductions in their favor. This is salaries, and remuneration, and awards.
According to a civil law - 2.9% also from all funds accrued.

The entrepreneur has the right to reduce the tax at the expense of paid contributions. With for both for yourself and for employees. True there is a limit - no more than 50% of the primary amount.

What taxes paying IP 15%

Taxation for IP with USN revenues Minus expenses in 2019 consists of the same fees that, with previously considered object. But it provides for the deduction from the tax of all contributions without restrictions. That is, up to 100%. And the fees are not just torn, but are recorded in the cost of the company's expenses.

There are some more nuances for USN 15 percent in 2019 for IP:

If the costs blocked the income, then this loss can be taken into account in the new year, having reduced the tax on it. truth maximum size Such a deduction should be less than 30%.
If the firm is in debt (more income costs), pay some share of tax anyway will have to. The amount of minimum enumeration is 1% of profits.
Calculate the minimum payment you need to constantly. If it is higher than in the usual formula (doh. - races) x 15%, it should be paid precisely. And the difference between the standard and minimum payments It should be taken into account in the expense column in the next period.

USN revenues minus expenses in 2019: what is included in the costs (list for IP)

Revenues-expenses are an urgent tax object for costly species of business. However, not for everyone, since it is not possible to take away from the duty all the expenses of the IP on the simplist. Plus, constant accounting of all the tools spent, which takes time, and forces.

What costs can be written off:

for the purchase of fixed assets;
for the production of fixed assets;
on the installation of fixed assets;
to buy exceptional rights;
for the purchase of NMA;
for the purchase of know-how.

The costs that can be written off:

obtaining patents;
repair of objects and means - their and leased;
rent and other related costs;
material costs;
salary;
all types of insurance costs.

A complete list of excerpts on simplification can be viewed in the NC in Art. 346.16.

When IP should pay taxes on USN in 2019

Taxes of paying taxes for IP on USN without workers in 2019 are presented in the table:

If IP hired employees to work, another one is added to these dates - 15 Number of each month. Before that day, contributions for employees should be made.

Step-by-step instructions for beginners: how to pay taxes IP on USN (simplified) in 2019

In order to correctly pay for USN and save a rather big monetary sum, not necessarily possess great mathematical knowledge. Consider step by step, how taxes are paid by IP on simplified in 2019.

Tax Calculation: IP 6% with employees

IP "Konovalov" produces soft toys. Workers are working in the workshop in the amount of 5 people, and the object chosen by Konovalov - revenues. The rate in its region is standard - six percent.

For the quarter, yield amounted to 90 thousand and made contributions for themselves and colleagues in the amount of 30 thousand. And for six months of work - 550 thousand contributions, it also contributed to the amount of 30 thousand + separate 1% for income over the norm, equal: (550 - 300) x 1% \u003d 2.5 thousand. Calculate the necessary payments of Usn.that should be paid for these 2 periods:

Duty for the first period: 90000 x 6% \u003d 5400. Minus contributions: 5400 – 30000 = -24600 . But according to the law, the deduction for IP with employees cannot exceed 50% of the tax, so we take to pay half the initially consistent amount: 5400/2 \u003d 2700 p.
Pigeon duty: 550000 x 6% \u003d 33000. Minus fees: 33000 – (30000 + 30000 + 5000) = -32000 . It is again less than half, it means to be paid will be: 33000/2 = 16500 . If the first amount was more than half of the primary tax or equal to it, it would be necessary to pay this figure, and not half.

Calculation of the tax: SP 6% without workers

IP "Sugar Pretzelk" opened a small point for the production of confectionery. He decided to work alone, not attracting hired workers, according to USN 6%. Profitable capital for the first 3 months amounted to 56,000, and calculus in insurance funds - 23154. Percentage for exceeding \u003d (560000 - 300000) x 1% \u003d 2600 r.

Advance payment \u003d. 560000 x 6% \u003d 33000. And minus costs of insurance needs and 1% \u003d 33000 - 23154 - 2600 \u003d 7246 p.

How to calculate tax IP 15%

Example №1

IP "Butler" is focused on the sale of building materials to individuals. All actions selling it comes himself. Mode - income-costs for fifteen percent. For the year, the business brought profit in the amount of the 950000 p., Contributions for themselves amounted to 30000 plus 1% of exceeding, which is equal (950000 - 300000) x1% \u003d 5000. In the column expenses of the enterprise number 5000.

350000 x 15% \u003d 52500. Minus expenses of the company: 52500 – 5000 = 47500 . But the businessman is aware that all insurance premiums can be made to expenses, therefore they took them: 47500 – 30000 – 5000 = 12500 .

Thanks to its knowledge, the businessman managed to reduce the duty anymore 4 times. If he hired a couple of sellers, he would also take off the fees for them from the USN.

Example number 2.

IP "Corrod" is engaged in the finish of premises on a simplified 15%. He received 200000 p. arrived. Costs taking into account costs and contributions amounted to 199,000.

Tax \u003d. 200000 - 199000 \u003d 1000 p.but minimal \u003d 200000 x 1% \u003d 2000. So the businessman needs to pay not 1, and 2 thousand rubles.

Accounting and reporting

Explicit advantages in Major mode, however, he does not exempt the businessman from accounting documents and reporting. Although the Declaration is served once, there are other types of reports that must be passed in deadlines. For delay, penalties are superimposed, most of which depends on the tax. And these are rather big money.

The table shows all the extreme dates when you need to report on USN:

In addition to the report, entrepreneurs are not released and from keeping accounting. True, he is simplified to the limit, the only book that is required to fill in - Kudir. It is necessary to lead it. And it is better not to be lazy, because the inspection of software may require submitting it at the end of any tax period.

Now you know how to pay for individual entrepreneurs to pay taxes on simplified (UCNO) and lead tax accounting in 2019. According to the description, it is clear that accounting for IP with employees is not so simple and requires greater care when paying contributions and submitting reports. But businessmen without staff can breathe freely. All accounting for them consists of a declaration, which is served in the IFTS and Kudir.

The timing of payment of taxes IP in 2018 was preserved as the same as in 2017. However, payments for taxes for II have a number of features. Let's try to systematize them.

Features of taxation of IP

Physly registered as an IP, as well as legal entitiesFor tax purposes are guided by the provisions of the Tax Code of the Russian Federation and choose one of the existing tax systems. At the same time, the IP never pay taxes whose application is prerogative of legal entities:

income tax;
taxes and fees for the product sharing agreement;
tax on gambling business;
tax on property of organizations.

In the tax system used by the IP, the function of income tax is performed by personal income tax, and property tax pays as individual As part of others property taxes Physly.

A complete list of taxes and payments that are related to the activities carried out directly by the IP themselves can be divided into four groups:

mandatory payment unconditionally (insurance premiums intended for FIU and FOMS);
mandatory payment in the presence of an object of taxation ( real estate personal use, land, transport, excise taxes, NPPI, water, use of the objects of the animal world, shopping fee);
mandatory to pay selectively depending on the elected taxation system (NDFL, VAT, real estate entrepreneurial, USN, UNVD, PSN, ECN);

voluntary (insurance premiums in the FSS).

If IP hires workers, then as an employer he is obliged to pay from them wages NDFL insurance plates, intended for extrabudgetary funds (FFR, FOMS, FSS).

Mandatory payments of IP.

Insurance payments of SP, intended for the FIU and the FOMS, in 2018 are still divided into two parts, but are paid in the IFTS:

Fixed, which is charged in the FIU and the FOM for the current year in any case, is paid until December 31, 2018.
The variable is accrued only in the FIU with the amount that in 2018 exceeds the income equal to 300,000 rubles, pays until July 1, 2019.

Property payments for 2017 (Real Estate Property of Personal Use, Transportation, Earth) PSI in the presence of such property up to December 1, 2018 on the basis of the notification of the IFTS.

Excise taxes, NPPI, water, payments for the use of the objects of the animal world are paid by the PI, only if there are grounds for such payments. At the same time, the payment for them for them is set as follows:

Excise taxes, NPPI - until the 25th day of the month following the reporting month.
Water tax - until the 20th day of the month following the reporting quarter.
Trade collection - until the 25th day of the month following the reporting quarter.
A fee for the use of the objects of the animal world is every month until the 20th of the current month and the first 10% contribution upon receipt of permission.

Payment of taxes and contributions from payments to employees is made on the following dates:

NDFL - no later than the first working day, following the day of the actual payout of income (except holiday and hospital - on them, the tax must be paid no later than the last day of the month of issuing these payments);
insurance premiums intended for the FIU, OMS, FSS (except for injury contributions), since 2017 paid in the IFSN - not later than the 15th day of the month following the month of income accrual;
insurance contributions for injuries, still paid to the FSS, - not later than the 15th day of the month following the month of income accrual.

Insurance contributions, since 2017, those paid in IFTS, have changed not only bank details, but also the CBK. By what CBC IP should pay insurance premiums, read in the article "KBK - fixed payment to the Pension Fund in 2018 for PP for itself" .

By what CBC pay penalties and fines on insurance premiums, see the article"New CBC for insurance premiums from April 23, 2018" .

Taxes paid by PI with

The timing of tax payments for the SP, who chose the tax system is based on the following:

NDFL. For 2017, the tax must be paid on time until July 16, 2018. Advance payments for 2018 are paid by 3 payments: until July 16, 2018 for the 1st half of the year, until October 15, 2018 for the 3rd quarter, until January 15, 2019 for the 4th quarter. Advance payment is carried out on the basis of notifications sent by the IFSS.
VAT is paid monthly until the 25th.
The property used in entrepreneurial activities, for 2017 is paid in the same period as established for the tax on personal property of the individual property (December 1, 2018), on the basis of the notification received from the Federal Tax Service.

Features of payments IP on specials

The use of any of the specialists (USN, UNVD, PSN, ECHN) frees IP from w. nDFL fees, VAT and property tax used in business purposes (with the exception of the estimated cadastral value). These taxes are replaced with each payment ( single tax), which has its payment terms:

Usn - during the year before the 25th day of the next month, advance payments are paid for the past quarter. All these payments for 2018 fall on weekdays and will be as follows: April 25, July 25, October 25, 2018, April 30, 2019. If during the year, activities on the USN will be discontinued, then the final calculation should be made before the 25th day of the month following the month of the termination of the UPN application.
UNVD - payments are carried out quarterly at the end of the quarter in terms of the 25th day of the next month. For the 4th quarter of 2017, the payment must be made until January 25, 2018. For payments for 2018, these dates will be: April 25, July 25, October 25, 2017, January 25, 2019.
Eschn - payments in 2018 will be 3. For 2017 it will be necessary to pay until April 2, 2018. And for 2018, pay twice: advance payment (until July 25, 2018) and the final (until April 1, 2019, taking into account the transfer of the term due to weekends). If during the year, the activities at the ESHN will be discontinued, then the final calculation should be made until the 25th day of the month following the month of the termination of the use of the ECHN.
PSN - on a patent issued for a period of less than 6 months, you can make 1 payment (until the term of the patent is completed). If the patent acts from 6 to 12 months, then it is paid by two payments: 1/3 of the amount - on time no later than 90 calendar days From the beginning of the action of the patent, the residue is no later than the deadline for its action.

How to choose a special SP, read in the material"ENVD or USN: what is better - a shift or simplified?" .

When combining modes, taxes should be paid within the terms corresponding to each tax payable.

Voluntary payments IP

IP can voluntarily pay contributions to the FSS subject to relevant registration in the Fund. The payment in the FSS will be calculated depending on the minimum wage, but at the rate of 2.9%. Its payment is also carried out no later than December 31, 2018 for the current year.

RESULTS

Payment deadlines tax payments Individual entrepreneurs depend on several factors: the applied system of taxation, continuation or termination of activities, the availability of tax facilities.

Payments for compulsory pension and health insurance In a fixed size, you need to pay until December 31 of the current year, and payments with the amount of income exceeding 300,000 rubles, no later than July 1, following the current.