Have you decided to organize your own business? Have you heard of the existence of legal entities and individual entrepreneurs? You first know what this is speechBut you have no idea about accounting and taxation systems? In this article we will try to explain what you will need at the first stage of business creation.

Individual entrepreneur - This is an individual registered in installed manner and carrying business without education legal entity.
Thus, an individual entrepreneur remains an individual even after state registration.

Legal entity recognized the organization that owns separed property And it is responsible for its obligations by these property, maybe from their own behalf, to acquire and implement the rights, carry duties, to be the plaintiff and the defendant in court. The legal entity must have an independent balance or estimate.

Legal entities have many organizational and legal forms, the features of which are written quite a few. Considering a legal entity, we will choose our choice in society with limited liabilitySince this is the optimal form for small and medium businesses. This is primarily due to the simplicity of creation, efficiency and high level of management control, the possibility of a simple exit from the founders.

The first thing to think about when opening your case is a choice of form business activities future business. What is better: to create a legal entity or become an individual entrepreneur? Each of these forms have not only its advantages, but also their cons.

For convenience, we reduce the dignity and disadvantages in the table:

In principle, doing business in status individual entrepreneur Very convenient. However, taking into account all the nuances, this form is more suitable for the small business segment and first of all if you want to be alone without the involvement of partners, to solve all the problems arising in the process. If you plan to seriously develop your own business, then you better stay at the registration of a legal entity.

Choose the tax system

Important in terms of responsibility is the choice of the system of taxation of the future LLC or IP. There are several systems, but we will focus on the three main, two of which can be selected, and one is used in obligatory.

If you are business owner and your activity falls under Article 346.29 of the Tax Code of the Russian Federation (for example retail, household services or transport services), you regardless of your desire are a payer ENVD(A single tax on imputed income), which can be combined with OSN or UPN for other activities. During combination, separate accounting of income and expenses is carried out.

If you are planning to keep large business With a high level of profitability, if your alleged partners will insist on setting invoices to take the "entrance" VAT to deduct, the choice is obvious - general Taxation System (OSN). If a small business is planned, then it is probably best to stay on simplified Taxation System (USN).

But before a slight digression. Regardless of the tax system, individual entrepreneurs in addition to the tax burden pay the amounts of insurance premiums to the budget of the Pension Fund of the Russian Federation in the form of a fixed payment. Insurance pension contributions in a solid amount should be paid even when the entrepreneur temporarily stopped activities.
Note. Cost insurance fee For 2009, it was established in the amount of 7274.4 rubles.

We minimize the results of our surveys in the table and make conclusions

Minuses:
-Not for production or trade, due to the fact that for taxation is not profitable (the difference between income and consumption) is taken into account, but the entire amount of income received.
"In the event that you have received a loss (expenses exceeded income), the tax will still have to pay.

Minuses:
-The faults on the organization of accounting are the same as on the OSN (despite the fact that the tax system is called simplified, accounting is not so simple. There is a closed list of expenses taken for taxation. It includes all types of expenses. There is a need to determine both the amount of consumption and the moment of its occurrence, as well as to require well-finished primary documents from suppliers).
"In case the firm received a loss, you will have to pay the minimum tax - 1% from the income.

Let's bring a brief summary

In conclusion, I would like to wish you good luck in business and remind you that luck is an element, undoubtedly important, but knowledge of the nuances various systems taxation and ability to combine them, as well as a clear understanding of the meaning different shapes Business activities can really help simplify accounting and reduce costs. And do not hesitate to apply for advice to a specialist, as the timely accepted right decision will save your money and time.

So, you have passed all difficult stages of creating your business: Development of ideas, preparation of a business plan, search for initial investments. It's time legal registration Your business.

Small business registration for various forms of ownership

A complete list of documents required for the registration of small businesses is better to clarify in the tax inspection at the place of residence, as the requirements may vary in different regions.

Small Business Registration for IP

Registration of small businesses, if you register as an IP mandatory manner assumes the following documents:

Statement in form No. 21001;

Receipt of Sberbank on the payment of state duty. To date, the state duty for registration of the PI is 800 rubles;

Copy of the passport. Usually a copy is required of not the entire passport, and the pages from the second to the fifth. Sometimes a copy of the page 19 is required. A copy of the test certificate may also be required, but not in all regions.

In any case, a list of documents required when registering small businesses, it is better to clarify in the local tax inspectorate.

If you want to choose a simplified tax system, then it is better to submit an application for the transition to USN immediately along with the rest of the documents.

Another option is to apply for a small business, without leaving the house, through the Public Services portal. In this case, the application form No. 271001 can be filled directly on the site, and then you will only have to come to the inspection on the specified day, to present other documents and obtain a registration certificate.

According to the law, the term of consideration of the application should not exceed five working days. On the appointed day you will need to come to the registering authority and get a set of documents:

Certificate of registration of the physician as an IP;

Extract from Egrip.

If for some reason you failed to appear in the registering authority for obtaining evidence and discharge, the documents will be sent by mail by registered letter.

The set of issued documents may already include certificates of registration in the local department of the Pension Fund, territorial Fund medical insurance. If they were not issued right away, you must register themselves in these bodies. It is also necessary to receive a notice and letter in the local branch of the State Statistics Committee and, if you plan to hire workers, you need to register as an employer to FSS (Social Insurance Fund).

I will always be able to receive an extract from the registering authority for free if necessary, but the other documents are issued once and need to be reliably stored. All organizations should make photocopies of documents or notarized copies. In case of loss of the document, its recovery will take time and entail unforeseen expenses.

The next step is to open the current account if you plan to work with the counterparties on non-cash payment. Do not forget to report on the opening of an account to the Tax Inspectorate and the Pension Fund within seven days.

If you are planning in the process of implementing a small business to take cash from customers or buyers, then you need to purchase a cash register (CCM) and be sure to register the apparatus in the territorial tax authority. Registration will take time from two to four weeks. If your entrepreneurial activity falls under a single tax (UNVD), and also if you take cash only from individuals, then it is not necessary to purchase CCM, but you can use strict reporting blanks.

Maintaining small businesses as an IP does not oblige to have a stamp, but if desired, the entrepreneur can work with the seal. However, in this case, your seal should already be put on all documents. It will not be possible to use printing in some cases, and in others - no.

Small Business Registration for Ltd.

If you are supposed to register a small business in the form of a limited liability company, then you need to do the following steps:

1. Prepare all documents required for registration:

State registration statement;

Decision to create a society;

Charter of the Company;

Constituent contract (if the founders are several);

Receipt of payment of duty (the size of the state duty for registration - 4000 rubles).

2. Open a cumulative account for making authorized capital. The amount of the minimum size of the authorized capital is 10 thousand rubles.

3. Documents to the registering authority.

4. To obtain a certificate of registration of a legal entity, an extract from a single state register of legal entities (EGRUL), a certificate of registration in the Pension Fund, the Social Insurance Fund, the Medical Insurance Fund.

5. Open the current account in the selected bank.

6. Get the necessary licenses if the activities of the small business entity are subject to licensing.

The greatest importance when registering LLC represents three documents:

Decision on the creation of LLC (protocol of the meeting of founders);

Charter LLC;

Memorandum of association.

The decision to create a society is compiled by the founder of the company alone. If the founders are several, then the protocol of their meeting, which made a decision on the establishment of a company. In this document, shares are distributed in the authorized capital, the fact of making a decision on the establishment of LLC is recorded. This document is more formal and does not play roles in relations between the founders.
The Charter is the main document of the company. All of their entrepreneurial activities, a limited liability company leads precisely on the basis of the Charter. The following items must be spelled out in the Charter:

Activities of a small business;

Procedure for electing the head;

Rights and obligations of the head;

Rights and obligations of the founders;

Conditions for the release of founders, etc.

The constituent contract for its structure resembles the charter. It also lies between the founders, but regulates their relations in matters related to the creation of small businesses.

Well, the answer to the question is whether the registration of small businesses is needed, you can find.

The legal entity registration procedure is a complex and time-consuming event. Documents that founders provide federal authorities to conduct state registration must be compiled correctly and in accordance with the requirements current legislation. Otherwise, the applicants will receive a refusal, and this will entail additional losses (payment of notary services and state duty). To save time, you should contact specialized firms that provide turnkey business services.

Creating a new legal entity with a consulting firm

This procedure involves a number of operations that are necessary to create a full-fledged legal entity. Today, each person can register its own business in Moscow with the help of a mediating organization. By the decision of all organizational and legal issues, qualified specialists who have higher legal education and extensive experience in this area will be engaged.

Registration of a new legal entity turnkey needed to people seeking the most simple way give legal form commercial activity, expand the existing business or open a new one. Entrepreneurs are resorted to consulting firms who need assistance in registering in the FTS, as well as those who have no opportunity to spend their time to visit the tax authorities. The lack of unnecessary trouble and high speed of the procedure is the main advantages of the service.

The founder who has decided to register Ltd. must provide employees of the consulting firm package of documents and all the necessary information. Based on the data obtained, lawyers will prepare papers for subsequent filing to the registering authority and constitute constituent documentation. Having ordered all concerns to register LLC by qualified specialists, the entrepreneur will be able to count on the successful outcome of the case.

What advantages has an appeal to a consulting firm?

• Professional lawyers will provide customer with advice on all issues related to the discovery of the company interaction with the tax inspectorate.
• Experts will be engaged in drawing up documents for registration of the company in state bodies, therefore, the probability of refusal and the emergence of problems in the future is minimized.
• By contacting the consulting firm, entrepreneurs significantly save their time and strength.
• The creation of a legal entity is guaranteed to obtain a certificate from the first time, while independent attempts of entrepreneurs rarely end with success (it is necessary to re-register LLC).
• Services of consulting firms will cost an acceptable amount, thanks to such cooperation, the owners of the registered business will protect themselves from possible losses in the future.

State registration of business entities is carried out within the prescribed period (within five working days). After the completion of the procedure, the entrepreneur will receive a certificate certificate in the tax authority and registering in the FTS.

What information should the customer provide lawyers?

• Name of society (you can offer several options for verification).
• The selected activity.
• The number of founders.
• Type of taxation system.
• The size of the authorized capital.
• Legal address (or the desired registration region).
• The branch of the bank in which the current account will be opened.
• Information about the General Director.
• Special wishes for the preparation of constituent documents.

Also, the entrepreneur must provide copies of the passports of the founders and the Director-General, copies of the statement from the Incorporation and the certificate of assigning the INN (if the founder is a legal entity).

Services of the company "Rigby"

When there is a question about exactly what organization to entrust registration of LLC, the business owner must remember that only competent experts will be able to conduct a qualitative procedure. The company "Rigby" is one of the best in its sphere. Over the years, more than 3,000 organizations in Moscow and other regions were successfully registered in the organization's employees of the organization.

Our company accompanies the registration process from the very beginning until the client receives the certificate of the state sample. In case of failure to fulfill their obligations, we will refund the money spent in full. Employees of the organization are above all set quality services and high level Professionalism. Positive reviews Our customers are the best confirmation of the fact that we are conscientious about the fulfillment of the tasks.

Specialists working in our organization have tremendous experience in providing legal services in various fields of activity. We do not limit ourselves to one direction, our customers will be able to order a wide range of services: from business registration and its elimination before optimizing taxation and accounting. Each appeal is considered individually.

What do we offer our customers?

• Help in registering your own business in Moscow and other regions.
• Statement of the Company is recorded in tax authorities, FIU and social insurance funds.
• Selection of the most optimal organizational and legal form of entrepreneurial activities and taxation system.
• Providing a legal address.
• Check the name of the company.
• Opening a current account in any bank.
• Making seals.
• Preparation of constituent documents.
• Accounting services organizations.
• Free consultancy on all legal issues and issues related to the opening of the enterprise.

Five working days after contacting the specialists of the company "Rigby", customers will receive a ready-made organization with a consideration account. On the same day they will be able to:

• sign contracts with business partners;
• send or accept money to the current account;
• register for employees.

Thanks to us, the registration of your own company will pass for you unnoticed. We guarantee our customers a qualitative provision of legal services and complete confidentiality. We provide legal support at all stages of cooperation, we take into account the specifics of the customer's business. All services are in strict accordance with the requirements of Russian legislation.

An individual entrepreneur is an individual whose scope is related to entrepreneurship. To legalize the business, you need to go through the registration procedure of the IP, which is carried out by the tax service at the place of residence.

In this article, consider how to register yourself IPwhere to turn what you need documentationhow much it costs and how long they are manufactured.

Where to register IP

State registration of IP It is held in the tax service at the place of registration. If not permanent registration, perhaps temporary registration of IP. In Moscow, this is done in 46 tax. If you live in another region, information with the addresses of tax can be found on the website of the FTS RF.

Documents need

• personal passport for identity card;
• stitched copy of all passport pages (in case of sending by mail);
• copy of Certificate with Number Inn individual (in the presence of);
• receipt of the payment of state duty;
• your application for the creation of an IP (form P21001). If the applicant does not give documents personally, it is certified by the notary;
• help by usn. (Simplified taxation system) in form No. 26.2-1.

How much is it worth registering sip?

• payment of state duty - 800 rubles;
• printing - 500 rubles;
• sending documents by mail - 1200 rubles. (if necessary);
• opening the current account - the cost depends on the specific bank, in Moscow it is about 2500 rubles.

Total costs - 800-5100 rubles. To pay the state duty, you can contact any compartment, after which, together with another list of references and papers, pass the receipt.

How to issue a sie alone

Regardless of the place of registration of the IP, entrepreneurial activity is allowed throughout Russia.

Consider step-by-step instructions on the design of Piz. Persons as an IP.

Step FIELD - choice of activity

Filling various shape you must list the activities that plan to do. The registration of the IP is the greatest. Each view economic activity It has a category and subcategory contained in OKVED. Filling a statement, you specify the code and value of the activity.

It is better to specify many codes, as it allows you to engage in different activities. If you need to add or eliminate some codes, you need to submit paper about making changes to the Eagle. In it, the first code indicates the main activity, the rest will be optional.

2. Determining the tax regime

An important step is the choice of type of taxation. If you choose USN, an application is added to the transition to the USN.

There are two options for calculating the tax on the simplified system:

• 6% of income;
• 15% of income, excluding costs.

The first option is more suitable for IP, whose activities are not related to serious expenses, for example,. The second option is better to choose to those who carry high costs to extract planned income (production and trading sphere).

3. Filling out an application for registration

The list of documents includes an application for the creation of PI. If you apply them yourself, it is not necessary to assure it from a notary. If you plan to send by mail, in this case it is mandatory with the notary.

4. State duty

Receipt of payment of state duty for rent together with other documents, cost - 800 rubles. The cost of the state duty is 4000 rubles.

5. Appeal to the Tax Inspectorate

After checking the set of necessary papers, the FTS inspector issues receipt of their receipt. The receipt indicates the date when documents are made. When applying for the transition to the USN, the inspector on the second instance makes the mark and returns it to you.

If you do not have a certificate of INN, an application is added to receive the INN. In this case, the period of registration of the PI increases for 5 days.

6. Receiving documents

Five days after filing all the necessary you come to the tax. If there were identified errors, the failure is received.

With prosperous registration issued:

• certificate of registration of physical persons as an IP;
• notification of your registration in the FNS;
• extract from Egrip.

Immediately it should be noted, the registration of a legal entity takes place only at the location of the permanent executive body, which the founder must indicate a statement about state registration. In case, there is no such executive body, then at the place of deployment of another person or body with authority to act without a power of attorney on behalf of a legal entity. To date, the state registration of JUR. Persons are assigned to the tax authorities, accordingly, it is necessary to contact to local tax inspection At the location of your company. Individual entrepreneursit is necessary to register in the tax authority at the place of registration.
So, it is worth noting that when changing the location of the location, the company is obliged to contact the registration authority within three days to make changes in the legal entity. These changes are made to the State Register and send information to the registration case into the registering authority at the new location of the legal entity ().

Documents requiredto register small businesses

Article 12 of the Law states which documents for the organization being created should be provided to the state registration authority:

• a statement of state registration signed by the applicant;
• A set of documents required when establishing an organization:
• decision on the establishment of a company in the form of a contract, a protocol or other document in accordance with the legislation of the Russian Federation;
• Receipt of payment of state duty.

Pay attention, the tax inspection is not entitled to submit other documents that are not spelled out in the Regulation Law ().

The procedure for submitting documents for the registration of small businesses

The procedure for submitting documents for registration of the same for all organizations and individual entrepreneurs. It is necessary to personally provide documents into the tax authority, or send the letter with the announced value and the list of attachments by mail. To fully familiarize yourself with the entire procedure, it is recommended to come to the tax authority personally. An employee of the tax inspectorate takes documents from the applicant (founder) and gives it a receipt of their receipt. Date of delivery of receipt is considered the date of submission of documents for registration.

Registration term

The duration of registration of the creation of a company or an individual entrepreneur is established by law and amounts to 5 working days. Other registrations are a change, termination of the status of an individual entrepreneur, the liquidation of the organization, refusal to register - must be fulfilled within 5 working days (). It is also worth noting that the term of consideration of documents sent by mail can reach 30 days.

Documents confirming the registration of the enterprise

After the tax authority verifies the documents provided for registration, provided that they are correct, within five working days you will receive registration documents. After that, registration record is made to the state register (for entrepreneurs - to the register of individual entrepreneurs, for organizations - to the register of legal entities). The recording of the registering authority in the State Register is recognized as the moment of registration of an enterprise or an individual entrepreneur ().
Documents, to register the organization, the tax inspectorate is obliged to issue the applicantno later than one working day. The list of such documents includes:

for individual entrepreneurs:

• Certificate of state registration of an individual as an individual entrepreneur;
• Certificate of writing to the Unified State Register of Individual Entrepreneurs.

For organization:

• Certificate of state registration of a legal entity;
• Certificate of writing to the Unified State Register of Legal Entities.