you open retail store and are very close to registering a business: you are already deciding on the taxation system. Tax regime determines the amount of mandatory payments, the frequency of reporting and the amount of indirect costs for its preparation. In other words, how much money to give, how often to report and how to respond in case of violations.

Tax systems differ not only. The main difference is in focus - each type is convenient for a specific activity. Let's figure out how to use the tax system to benefit your business.

Algorithm for determining the taxation system

There is no universal recipe for choosing a tax system, but there is an algorithm that will help you navigate and choose the appropriate one.

First step. Describe your company:

• Where will you operate?
• Who are your clients: individuals or legal entities?
• What annual revenue do you expect?
• How much are the assets worth?
• What costs will you incur?

Second step. Analyze the taxation system in Russia in relation to your type of activity: you need to determine what fees and mandatory taxes you will have to pay.

Third step. Determine the optimal taxation system. There is a great temptation to choose the system with fewer mandatory payments. This is logical, but not always correct. It is often more profitable to reduce profits today in order to achieve a global goal tomorrow. For example, if you plan to actively attract investments and expand your business in the future, then it is better to immediately choose an LLC and work according to the general system.

5 tax regimes

There are only five tax regimes in Russia. Four are suitable for trade: UTII, Patent, General and Simplified systems.

OSNO, UTII, simplified tax system and PSN are suitable for trading.

The Unified Agricultural Tax (UAT) is an analogue of UTII for those who independently grow, process and sell agricultural products. For trading, in a broad sense, it is not suitable.

BASIC: a lot of documents and payments

The general taxation system is automatically applied to individual entrepreneurs and LLCs if no application for a special regime was submitted during registration.

A business that lives by OSNO rules needs a professional accountant who knows in which cases VAT is 10%, in which it is 18%, and in which it is 0%. An LLC needs to keep full accounting and tax records, and an individual entrepreneur needs to keep books of income and expenses, business transactions. The general taxation system is not the best option for a novice businessman.

Mandatory taxes:

• At a profit. From the amount of the difference between income and expenses - 20% or 13% personal income tax for individual entrepreneurs.
• For property. If the organization owns real estate.
• Value added tax. Typically amounts to 18% of goods and services sold. VAT can be reduced by the amount of VAT you paid to the supplier.

The argument is both for and against OSNO - VAT. If you are going to work with large companies, then it is better to choose OSNO, but if you are engaged in small or medium-sized retail, choose one of the special modes.

simplified tax system: tax - once a quarter, report - once a year

The simplified tax system is the most popular: instead of three general taxes, there is only one simplified tax system. An entrepreneur pays tax quarterly and submits reports once a year. Under the simplified tax system, individual entrepreneurs do not pay personal income tax and property taxes.

In the simplified tax system mode, there are two options for paying tax:

• From income- from 1 to 6%. Suitable if you have a small amount of expenses or cannot be supported by documents.
• Income minus expenses- from 5 to 15%. The option is beneficial if the share of regular expenses is up to 80% of income. Suitable for trading.

The tax rate depends on the region, the amount of income and the type of activity. For individual entrepreneurs, there are no restrictions on the use of the simplified tax system - the entrepreneur just needs to write an application to switch to this regime.

There are restrictions for LLCs:

• Staff up to 100 employees;
• Income for 9 months does not exceed 45 million rubles, and for a year - 60 million rubles;
• There are no branches or representative offices;
• Not subject to agricultural tax.

The tax amount can be reduced up to 100% through insurance premiums for employees. This mode is suitable if you do not intend to open branches in other cities.

UTII: fixed amount of taxes

The single tax on imputed income is paid quarterly. The amount depends on the volume of retail space, the number of employees and transport, but does not depend on the actual volume of profit. UTII is used for certain types of activities, which include trade. Main disadvantage UTII - inability to submit zero declaration: Even if you didn't make a profit, you still have to pay taxes.

For LLCs and individual entrepreneurs there are the same restrictions on the use of UTII:

• Staff up to 100 employees;
• The area of ​​the sales area does not exceed 150 square meters. m.;
• The share of another organization in the LLC charter does not exceed 25%;
• Not subject to agricultural tax or patent;
• UTII is allowed in the subject of the federation.

With UTII, individual entrepreneurs and LLCs can reduce the tax by up to 50% due to insurance premiums paid for employees. When making payments to customers, the use of cash registers is not yet necessary - it is enough to issue a sales receipt.

PSN: received a patent and is free

The patent taxation system can be adopted by individual entrepreneurs who are engaged in activities listed in Chapter 25.5 of the Tax Code, which mentions, among other things, retail trade.

Restrictions for the use of PSN:

• Staff up to 100 employees;
• The area of ​​the sales area does not exceed 50 square meters. m;
• Income for the year is less than 60 million rubles.

An entrepreneur working under the PSN is relieved of the obligation to report to the tax authorities every quarter and pay periodic taxes. To conduct business, it is enough for him to buy a patent on time for a period of 1 month to 1 year and keep a book of income.

The cost of a patent is set by local authorities, who calculate it based on possible income. Usually it is equal to 6% of the amount of possible income. PSN is beneficial for temporary and seasonal trading.

conclusions

1. If you work with legal entities that rely on VAT credit, your choice is OSNO.
2. A small store without branches or representative offices - simplified tax system;
3. A small store with large and constant profits - UTII;
4. Seasonal trade, fairs - PSN.

Memo for determining the taxation system.

It often happens that the usual work becomes unbearable, and the rapidly growing internal potential of a young entrepreneur is looking for a way out. In such cases, you should think about starting your own business. You should approach the implementation of your plans with all responsibility; first of all, you need to carefully study the types of taxation for individual entrepreneurs and determine which one is right for you.

This is very important, because a lot depends on the correctly chosen taxation system; an error in this matter can lead to additional material and time costs.

What determines the taxation procedure?

There are several different types taxation, each of which has its own characteristics.

General system— individual entrepreneurs applying this type of taxation pay enough a large number of various fees, which is not always convenient and most often requires the presence of a good accountant at the enterprise.

In order to slightly simplify the taxation system and reduce the number of possible fines, there are several special regimes that make the life of entrepreneurs easier:

• "imputation"— UTII — the amount of tax is calculated according to a certain formula, which uses a base indicator and various coefficients;
• patent— payments are a fixed amount, individual for each type of activity;
• "simplified"— The simplified tax system is the most popular system, according to which the tax needs to be paid only once a year, and you can choose the calculation method yourself.

Individual entrepreneur - which tax system to choose and not make a mistake

To correctly choose the best tax system for yourself, you need to take into account many different factors. For example, it will be beneficial to choose a general system for those whose business partners work only with VAT. Taxes for “common members” will have to be paid monthly, and you will also have to worry about submitting various reports more frequently. Most likely, such a system will not be suitable for those entrepreneurs whose activities are seasonal.

In some situations, you can use both OSNO and simplified taxation system; in order to make a choice, you need to carefully calculate everything. Imagine the most pessimistic scenario for business development: minimal profits, almost no clients, but you still have to pay taxes. In this case, a piece of paper, a pencil and a calculator will help you make the right choice. It is worth remembering that tax increases do occur, and take this into account when making calculations.

However, there are some types of activities when you don’t have to choose; to carry them out, you must have a patent. However, there are also nuances here: if an organization is registered in the form of an OJSC, LLC or CJSC, then the use of the patent system is unacceptable. Now let's talk about each CH in more detail.

General tax

General taxation of individual entrepreneurs requires payment of the following types of payments:

• Personal income tax - 13%;
• VAT - 0 - 10 - 18% (depending on the type of activity);
• insurance premiums - 30%;
• property tax if it is involved in work.

In addition, individual entrepreneurs (the general taxation system) also pay some other taxes, but their amount is not so large compared to the main ones. The general taxation system is applicable to all types of activities and is not limited in any way, but for some forms of small business it is unacceptable.

VAT for individuals

Obviously, not all types of taxation for individual entrepreneurs provide for the payment of VAT. It cannot be avoided if the entrepreneur is on a common CH. For everyone else, everything is not so obvious: payment of VAT for UTII is completely voluntary and is provided for certain types of activities. If an individual entrepreneur conducts his activities under “imputation”, but also carries out other work that falls under the OSNO, he can be recognized as a VAT payer in this part.

An individual entrepreneur may be exempt from paying VAT in cases where the total revenue for the last three months does not exceed two million rubles. To receive such a “tax amnesty” you must provide the following documents:

• book of sales, accounting of expenses and income, business transactions or extracts from them;
• a copy of the invoice journal (received and issued).

If an entrepreneur has changed the taxation regime (for example, from the simplified tax system to the general one) and wants to receive an exemption from VAT, then you must also provide an extract from the income and expense book of individual entrepreneurs using the simplified tax system.

simplified tax system

The simplified taxation system for individual entrepreneurs exempts entrepreneurs from paying personal income tax, VAT, income tax, and property of individuals used to conduct business. The transition to the simplified tax system is voluntary; the entrepreneur retains the right to independently choose the object of taxation:

• 6% - from “gross” income, that is, all income of the entrepreneur is taken into account;
• 15% - from “net” income, this means that the amount of expenses is subtracted from the amount of all income, and what remains is the object of taxation.

The simplified taxation system for individual entrepreneurs provides for the preservation of:

• reporting procedure;
• payment of contributions to pension insurance;
• payment of social insurance contributions against occupational diseases and accidents at work;
• responsibility for the proper performance of the duties of a tax agent (when concluding employment contracts).

UTII

When discussing types of taxation for individual entrepreneurs, one cannot help but talk about the single tax on imputed income - UTII. This type of taxation does not depend on either income or profit and does not apply to all types of entrepreneurial activity. These, for example, could be:

• repair, washing and maintenance of vehicles;
• takeaway food - pavilions " fast food", which do not have a hall for visitors;
• provision of small household services;
• provision of advertising services - placement on external media, headrests in vehicles, sides of cars, etc.;
• trade in stores (pavilions) with an area of ​​up to 150 m2.

The decision on the possibility of using UTII is made by municipal authorities. The object of taxation in this case is imputed income (a certain assigned amount), while VAT, property tax and personal income tax are not paid. The remaining taxes due to the entrepreneur are paid in accordance with the articles of the Tax Code.

Patent

Another type of payment that individual entrepreneurs can choose for themselves is the patent taxation system. This system can be used along with OSNO, UTII or simplified tax system in cases where your activities belong to the list presented in paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation:

• furniture repair;
• hairdressing services;
• repair and sewing of textile, knitwear and fur products;
• tutoring, organization of training courses;
• retail;
• design services;
• much more;

The procedure for carrying out the activities of an individual entrepreneur (patent taxation system) is also regulated by Article 346.43 of the Tax Code of the Russian Federation.

The application of this type of taxation is impossible if:

• revenue for the year amounted to more than 64,020,000 rubles;
• the activity is carried out on the basis of trust management or a simple partnership agreement;
• The company employs more than 15 employees.

An enterprise operating on PSN terms may not use cash registers subject to the issuance of a written document confirming the receipt of money: a receipt, sales receipt, etc.

Unified agricultural tax

It is also necessary to mention the existence of such a form of taxation for individual entrepreneurs as the unified agricultural tax. Only entrepreneurs producing and processing agricultural products, forestry, fisheries, livestock farming, etc. can apply such a taxation system.

The tax amount is calculated based on the tax base multiplied by a rate of 6%, and it is possible to reduce the base by the amount of losses incurred in the previous year. An entrepreneur is exempt from property tax, personal income tax, and VAT (except for imported goods).

What's better?

As you can see, the forms of taxation for individual entrepreneurs are quite diverse, and it is not possible to answer the question of which one is better or worse. It all depends on the type of activity of the enterprise, the turnover of funds, the number of hired personnel and many other factors.

For example, the best taxation system for individual entrepreneurs, for whom trade is the main type of activity (except for wholesale), is most likely “simplified”. If customers do not require an invoice, this may be the least costly and hassle-free option. And if you are planning to open a small hairdresser or provide nail extension services at home, then UTII is suitable for you. If the cost of a patent for carrying out any type of activity is lower than in other systems, then preference should be given to patent taxation. Ultimately, it’s up to you to decide, but when calculating, don’t forget about some additional costs.

Other taxes

Any type of taxation for individual entrepreneurs also requires the payment of additional contributions. In this matter, too, everything is very individual and depends on the specifics of the enterprise. Perhaps the only thing that can be considered common is the pension tax - all entrepreneurs are required to pay it, regardless of the type of their activity.

There are also additionally:

• property tax - includes tax on real estate and transport used in business activities;
• Personal income tax - applies only to OSNO, in other cases it is accrued only on the salary of employees, regardless of what SN the employer is located;
• excise tax;
• tax on the extraction of various minerals;
• water collection;
• land tax;
• state and customs duties;
• fees for the use of various objects of animal and aquatic biological resources;
• other.

Of course, all these payments are made only if there is an appropriate tax base, that is, the corresponding activity is carried out.

How to change the tax system

Usually immediately after registration individual entrepreneur OSNO applies. Further, at your request, it is possible to change the taxation of individual entrepreneurs, for which you need to submit a corresponding application within 5 working days from the date of registration or immediately during the registration process. If this has not been done, then you can change the taxation system no earlier than the next calendar year by writing a corresponding application within the deadlines established by law.

For individual entrepreneurs carrying out trading activities, in addition to the OSNO (general taxation system), which is the most complex and costly system, other, more profitable regimes are available - UTII (UTII). single tax on imputed income), simplified taxation system (simplified taxation system) and PSN (patent taxation system). Mikhail Kotelnikov, lawyer at Solver legal service, talks about the types of taxation for individual entrepreneurs

UTII system for individual entrepreneurs in 2018

The UTII system implies the payment of a fixed amount of tax, which is calculated using a special formula. In it, the key factor influencing the result and depending on the taxpayer is the so-called. basic yield and physical indicator.

In relation to retail trade, the basic profitability ranges from 1800 to 9000 rubles, and the physical indicator is the number square meters shopping area. In relation to retail trade, the trading area cannot be more than 150 square meters per facility.

Based on these indicators (and increasing/decreasing coefficients), a tax base is formed, to which a rate of 15% is applied.

This taxation system is often the most optimal and profitable regime.

Unfortunately, due to the peculiarities of tax legislation, it is not applied throughout the Russian Federation and, in particular, is not subject to application in the territory of Moscow.

Using UTII is free entity from paying the following taxes:

• Income tax;
• Organizational property tax (with a number of exceptions);
• Value added tax (except for customs VAT and VAT withheld by the tax agent).

If the taxpayer is an individual entrepreneur, he is exempt from:

• Income tax individuals in relation to income received from business activities;
• Property tax for individuals in relation to property used for business activities;
• Value added tax (subject to the above features).

The use of the UTII system has a number of limitations. In addition to the above area of ​​the sales floor, the number of employees (no more than 100 people) and the permissible share of legal entities in the authorized capital of the organization (no more than 25%) are also important.

This taxation system is often chosen by beginning entrepreneurs because it is convenient instead of three taxes common system you have to pay, the so-called a single tax under the simplified tax system and provide tax reporting once a year.

When using a simplified taxation system, a legal entity or individual entrepreneur is exempt from paying the same taxes as when using UTII, which we discussed above.

Read more about tax reporting IP:

In order to choose for yourself as a tax simplified taxation system, the entrepreneur has two option:

The first is if thirty days have not passed since the creation of a legal entity or receipt of individual entrepreneur status. In this case, the entrepreneur simply sends a notification to the tax authority using a special form. If the specified period has passed, then such a notification must be submitted to the tax authority before December 31 current year, after which the tax regime of the simplified tax system will be applied from the beginning of next year.

The simplified taxation system based on the object of taxation is divided into two types: simplified taxation system “Income” and simplified taxation system “income minus expenses”.

STS "Income" It is more profitable to use in cases where the amount of expenses is small - less than 60% of income, or expenses are difficult to confirm with documents.

A significant advantage of this version of the simplified tax system is that insurance contributions to the Pension Fund, Compulsory Medical Insurance Fund and Social Insurance Fund paid by the taxpayer directly reduce the amount of the single tax payable, but by no more than 50%.

This scheme is well suited, for example, for consulting services or renting out real estate. For a wholesale store or retail typical expenses exceed 60% of income. Therefore, in this case, the variety may be more optimal USN “Income minus expenses”.

In this case, a legal entity (or individual entrepreneur) will have to make tax deductions in the amount of 15% of the difference between the income received and the expenses incurred.

This approach is much closer to the calculation of income tax, however, it must be taken into account that in relation to the simplified tax system, the list of deductible expenses is closed. In addition, there is always a risk that the tax inspectorate will not recognize the expenses declared in the declaration under the simplified tax system.

It is also necessary to keep in mind that if a taxpayer of the simplified tax system, paying tax at a rate of 15%, receives a loss, then he still needs to pay a minimum tax at a rate of 1% of revenue.

In addition, you should pay attention to the fact that in order to be able to use the tax regime USN entrepreneur must comply with the following restrictions:

• annual income should not exceed 150 million rubles;
• the total number of employees should be no more than 100 people;
• the residual value of fixed assets should not exceed 150 million rubles;
• The organization should not have branches or representative offices.

​Simplification, imputation and patent. How to choose a tax system?

Patent taxation for individual entrepreneurs in 2018

For individual entrepreneurs, the legislation of the Russian Federation provides for the possibility of using the simplest and most preferential taxation system - the patent one. Also, as in the case of the simplified tax system, the use of the patent system exempts personal income tax, as well as, to a certain extent, property tax and VAT.

Its simplicity lies in the absence of the need to submit tax reports, which implies the absence of bureaucratic troubles associated with the submission and verification of a tax return. Income is recorded in the income book of an individual entrepreneur in a special form prescribed by the legislator.

The essence of the patent system is the acquisition of a special document - a patent, which gives the right to carry out entrepreneurial activities. The cost of a patent is a fixed amount, which is calculated based on a tax rate of 6%.

The tax base under this taxation system is the potential annual income. In fact, the PSN is a prepaid tax system, that is, the patent must be paid before its expiration.
A patent can be purchased for a period of one to twelve months. For example, the cost of an annual patent for one store in the Central Administrative District in 2018 is 324 thousand rubles.

The patent system, despite its advantages of ease of use and exemption from the same taxes as the simplified tax system, which we discussed above, also has a number of restrictions for use, and therefore is not suitable for everyone.

The possibility of using the patent system exists only if the following conditions are met:

• the area of ​​stationary retail premises should not exceed 50 square meters for each retail facility;
• the total number of employees should not exceed 15 people;
• the total annual income for all patents cannot exceed 60 million rubles.

• Sergey Abramov

One of the most important questions when registering an individual entrepreneurship is the question of which taxation system to choose for an individual entrepreneur. Let's consider existing this moment and systems regulated by Russian tax legislation.

BASIC

The general tax system, or OSNO, is the “default” system. If the individual entrepreneur did not specify which tax system he wants to use during registration and registration, then OSNO begins to be used automatically. Entrepreneurs who work according to OSNO fully conduct Accounting, including a book of income and expenses, and everyone pays general taxes. These include value added tax (VAT), personal income tax and property tax.

simplified tax system

USN is simplified system taxation. It can be selected in voluntarily when registering an individual entrepreneur. It is necessary to notify the authorized division of the Federal Tax Service that the future entrepreneur has chosen the simplified tax system. In this way, the financial burden can be significantly reduced.

An entrepreneur who has chosen the simplified tax system is exempt from paying VAT and personal income tax, as well as from paying property tax. The single tax is paid by the entrepreneur once per annual quarter. In addition, a tax return is filed every year. In addition, reduce total amount The tax paid can be paid from insurance premiums. For individual entrepreneurs with employees, the maximum percentage reduction is 50%. For those who do not hire workers, there is no such restriction, and individual entrepreneurs can pay significantly less taxes than under OSNO.

When deciding, you should make sure that the types of activities of the individual entrepreneur are not included in the special list of those types of activities for which choosing the simplified tax system is prohibited. This list is given in Article 346.26 of the Tax Code of the Russian Federation. In addition, there is a restriction on annual income: it should not be more than 60 million rubles multiplied by the deflator coefficient. In 2014, the target should be 67 million per year. If the amount of income is less, then you can safely choose the simplified tax system.

UTII

- This is a single tax on imputed income. If the simplified tax system is sometimes called simplified, then UTII is called imputation. Since 2013, UTII can be voluntarily selected if we are talking about those types of activities that are listed in paragraph 2 of Article 246.26 of the Tax Code. To work on the basis of UTII, you must register with the Federal Tax Service inspection, whose tasks include monitoring the territory of registration of individual entrepreneurs.

So, what is better – simplification or imputation? To answer this question, you need to understand how UTII is calculated. It is paid quarterly. The amount of tax depends on the basic income, and rates are set separately for each type of activity. In addition, actual indicators such as the number of employees, the area of ​​the trading area, and so on play a role in the formation of the tax.

The calculation is adjusted taking into account special coefficients K1 and K2, and is also multiplied by a rate of 15%. UTII can also be reduced at the expense of insurance premiums - for individual entrepreneurs with employees, similar to the simplified tax system, a limit of 50% applies, for individual entrepreneurs without employees there is no such restriction.

In most cases, you don’t have to face a dilemma: simplified tax system or UTII - which is better for individual entrepreneurs. After all, UTII is used only for certain types of activities listed in the Tax Code. For other types of activities, you will have to choose OSNO, choose the simplified tax system (if possible) or, as an option, prefer the patent taxation system.

Patent taxation

It has become an equivalent option for individual entrepreneurs since the beginning of 2013. Only individual entrepreneurs can use it - it is not available to persons leading economic activity in a different organizational form.

At its core this system similar to UTII because it is valid for certain types of activities. However, they are established not at the municipal, but at the regional level. The characteristic difference of a patent is that there is no need to pay taxes quarterly and calculate them based on actual indicators.

An individual entrepreneur simply buys a patent for a period of one month to one year - and there is no need to submit any declarations to the Federal Tax Service. It is enough to pay for the patent on time. Income from activities for which a patent was acquired is recorded in a separate ledger. The amount of the patent is not reduced by insurance premiums, as with the simplified tax system or UTII.

What's better?

Every entrepreneur will be faced with the question of what to choose: simplified tax system, UTII or OSNO. As practice shows, both the simplified tax system and UTII turn out to be more profitable for the entrepreneur. The patent system is too specific in most cases, and OSNO will have to be used if the income is more than a certain amount.

Since UTII is used only for certain types of activities, it is best to give preference to the simplified tax system. This is the least expensive and least troublesome option. If the individual entrepreneur is not involved wholesale trade, and his clients do not require invoices, then “simplified” will be just the ideal choice.

STS options

When deciding which taxation system to choose for individual entrepreneurs in 2014, you should separately consider the issue related to the simplified tax system. Namely, what should act as an object of taxation. There are two options:

• net income (tax rate is 6%);
• income minus expenses (the tax rate is usually 15%, sometimes it can vary depending on the type of activity and other factors).

To decide which of these two options to choose, it is necessary to estimate the planned income, as well as the approximate amount of expenses and the ability to confirm them using reporting documents (waybills, invoices, checks, and so on). Full list expenses that are taken into account when calculating tax according to the simplified tax system are given in article 346.16 of the Tax Code of the Russian Federation.

Taxation of net income

Selecting net income as an object of taxation is a beneficial decision in the following cases:

• The amount of expenses is small, or the expenses are quite difficult to document. In order not to get confused with documentation that can confirm the amount of expenses, you can choose this option USN.
• The individual entrepreneur plans to conduct its activities without employees.
• The entrepreneur plans to pay suppliers of raw materials or products using electronic payment systems. Documenting expenses in this case may be difficult.

Choosing this option is beneficial for those individual entrepreneurs who are engaged in the provision of services or any other activity that does not involve significant expenses. This may include, but is not limited to, any information or consulting activity. Having assessed the expected volume of income, the individual entrepreneur may well come to the conclusion that it would be beneficial for him to pay taxes at a lower rate.

Taxation of income less expenses

It is best to choose the option in which amounts representing the difference between income and expenses will be taxed; it is beneficial in the following cases:

• The expected volume of expenses will be very large and will constitute a significant share of income (you should focus on a share of at least 60%).
• Expenses can be easily confirmed by reporting documentation, that is, the individual entrepreneur will not have any problems with filing tax returns.
• Expenses will be regular, easily predictable and just as easily recorded.
• If in the region where the individual entrepreneur is registered, a preferential tax rate is established for the type of activity he has chosen. It is necessary to focus on cases in which income from benefits will be at least 70% of the entrepreneur’s total income.

Thus, choosing the simplified tax system with the choice of income minus expenses as the object is beneficial for those cases when an individual entrepreneur plans to engage in trade or production, in which a significant part of the finances is spent on the purchase of equipment and raw materials. This option should be chosen in cases where, despite the higher tax rate, it would be more profitable to tax the difference between income and expenses.

Bottom line

As practice shows, it is best to choose the simplified tax system, especially at first, while the amount of income is relatively small. If the activity chosen by the entrepreneur is included in a special list, then it is best to give preference to UTII. Choosing OSNO for beginning entrepreneurs is usually a rather unprofitable and inconvenient option.

An entrepreneur starting his professional commercial activity can choose the most suitable taxation system for himself. A business registered as an individual entrepreneur can be taxed under both the classical system and more flexible, special tax regimes.

"?" is a very serious issue that requires detailed consideration. Making a rash decision can significantly affect a businessman’s profit and undermine his financial well-being.

Which tax is better for individual entrepreneurs? Comparison of tax regimes

In order to decide which tax is best to choose for an individual entrepreneur, first of all you need to understand existing systems taxation. In 2017, an entrepreneur can use a general tax regime or one of the special ones in his activities:

• UTII;
• Unified Agricultural Sciences.

To understand what they are fundamental differences, let's take a closer look at each system.

The World of Business website team recommends that all readers take the Lazy Investor Course, where you will learn how to put your personal finances in order and learn how to earn passive income. No enticements, only high-quality information from a practicing investor (from real estate to cryptocurrency). The first week of training is free! Registration for a free week of training

"Simplified"

Hidden under the letters of the simplified tax system is . The name speaks for itself. It really makes the life of entrepreneurs much easier, allowing them to reduce mandatory payments to the budget and minimize tax accounting.

There are two types of simplified tax:

• STS “Income” - it is understood that the base that is taxed is the gross revenue of the businessman. The current rate in this case is 6%;
• STS “Income minus Expenses” - the base is gross profit, that is, income minus expenses. The rate ranges from 5% to 15% depending on the decision of local governments.

When thinking about which tax is more beneficial for individual entrepreneurs, it is important to take into account the possibility of legal tax reduction characteristic of the simplified system.

Thus, a businessman who is on the simplified tax system “Income”, having calculated the tax, deducts from it the amount of contributions for compulsory insurance for himself and his employees. If he applies the simplified tax system “Income minus Expenses”, such a reduction is not provided for, but at the same time, the insurance contributions that the entrepreneur made for his employees are an expense item.

If you choose the simplified tax system when registering an individual entrepreneur, then reports will need to be submitted once a year.

The disadvantage of this mode is that there is a need to use a cash register. The exception is activities providing services to the public. In this case, strict reporting forms are issued.

"Imputation"

The abbreviation UTII means single tax on imputed income. The name of the mode reflects the essence of its use. That is, they pay tax not on real income, but on imputed (attributed) income. This is where the name “Vmenenka” came from among entrepreneurs.

Important! When faced with choosing which tax is best for individual entrepreneurs, it is worth considering the types of activities for which a certain system can be used, as well as the possibility of its use in a particular region. Detailed information regarding existing restrictions is contained on the official website of the Federal Tax Servicewww.nalog.ru.

The peculiarity of UTII is that the tax base is determined for you by the tax inspectorate. Federal Tax Service specialists adjust the amount of basic profitability for a certain type of activity depending on physical indicators, which can be:

• area of ​​the rented premises;
• the number of employees;
• number of transport units used for commercial activities And so on.

The tax rate is 15%, but local authorities have the right to set individual categories payers reduced rates, but not less than 7.5%. Tax is paid every quarter.

It is possible to reduce the amount of tax on the amount of insurance payments, as is the case with the simplified tax system.

An undoubted advantage of UTII is the ability to work without a cash register.

The tax also has a drawback, which is that you will have to pay it even if during the reporting period you received a loss instead of the expected profit.

When opening an individual entrepreneur, entrepreneurs are often concerned not only with the question of which tax to choose, but also with the volume of tax reporting, as well as the frequency of filing the declaration. The disadvantages of UTII in this case include the fact that it is necessary to submit a declaration to the tax authority once a quarter, that is, every 3 months.

Patent system (PSN)

A taxation system that involves paying tax on potential income (in this it resembles UTII).

The tax base is calculated by the Federal Tax Service based on the type of activity carried out by the individual entrepreneur and the patent validity period chosen by him.

This tax regime is perfect for a business that is seasonal in nature. A striking example of this is resort services. on required deadline and by paying in this way, the businessman bypasses mandatory payments to the budget during the period when he does not receive income due to the lack of seasonal demand for services.

Main characteristics of PSN:

• The entrepreneur chooses the tax period independently (within one year);
• no need to provide a declaration;
• amounts to 6% of the entrepreneur’s potential revenue;
• The state has provided a fairly flexible patent payment system, allowing payments to be made in installments within the validity period of the patent.

Unified agricultural tax

This tax applies exclusively to producers of agricultural products, that is, it is highly specialized. If an entrepreneur is engaged in a type of activity that falls under the Unified Agricultural Tax, there will be nothing better than choosing this particular tax.

The tax base is income reduced by expenses, and the rate is 6%. Payment is made once every six months, the declaration is submitted once a year.

Features of the classical tax system

If, when registering an individual entrepreneur, a businessman does not submit a notification (application) to the tax authority about the application of one of the special systems to him, he will have to report under the general regime.

This is not always cost-effective, since OSNO requires several payments at once:

• 0%, 10% and (in most cases) 18%;
• Personal income tax with the current rate of 13%.

To successfully apply the general system, the entrepreneur must have the appropriate education or the opportunity to hire an accountant.

Why do some individual entrepreneurs choose OSNO? There are several reasons for this:

• the possibility of cooperation with large contractors who are VAT payers;
• there are no strict restrictions on types of activities, number of employees, or amounts of income, as under special regimes;
• is not tied to the region, therefore, when expanding a business, the risk of falling under double taxation, etc. is eliminated.

Tax selection criteria for individual entrepreneurs

How to choose a tax for an individual entrepreneur? The first thing you need to do is decide on the type of activity and find out whether it is subject to restrictions when using certain tax regimes.

Next, it is recommended to draw up a rough plan of income and expenses. In addition, it is important to resolve the issue of the need to attract hired labor. For example, if the planned number of employees exceeds 15 people, then you will not be able to use the patent system.

The scale of business activity plays an important role. For businesses working for the future, best choice will be the use of a common taxation system.

If you need to choose between special modes, pay attention to the following characteristics:

• tax base;
• tax rates;
• payment terms;
• frequency of reporting;
• Additional features.

For convenience, the necessary data is summarized in the table: