What type of taxes should an entrepreneur use to pay less to the budget? How to calculate tax, who can apply it, what reports need to be submitted. All the pros and cons of different tax regimes in one article.

When starting a business, it is important to decide on the tax payment system, choosing the most optimal one. Taxation of individual entrepreneurs can be general and special. The latter includes four modes: UTII, simplified tax system, PSN and unified agricultural tax. Let's take a closer look what taxes does an individual entrepreneur pay?.

Taxation of individual entrepreneurs under special regimes

General system taxation (OSNO)

General taxation of individual entrepreneurs is considered as the last option as it carries the maximum tax burden. The regime involves the calculation and payment of two mandatory taxes: VAT (10% or 18%) and personal income tax (13%) on business income. As well as a trade tax (if established by local legislation) and property tax on your own real estate used in business (2% of the cadastral value of the property). If the cadastral assessment of the premises is not carried out by the authorities, then payment is not provided.

The legislation establishes mandatory fixed insurance premiums for the entrepreneur himself, in 2018 this amount is 32,385 rubles. The money should reach the budget by the end of the year. You can pay in installments or in one lump sum. If the income of an individual entrepreneur for the year exceeds 300,000 rubles, then you must also pay an additional contribution - 1% of the excess amount. The due date for payment of this contribution is no later than July 1 for the previous year. Fixed charge reports are not required. There are also additional payments that are paid if there is a tax base: water tax, transport tax (using your own transport for commercial purposes), excise taxes, customs duties (for imports) and environmental fees.

In addition, the entrepreneur must pay insurance contributions for his employees to the Pension Fund (22%), the Compulsory Medical Insurance Fund (5.1%) and the Social Insurance Fund (2.9% + (from 0.2% to 8.5%)). Acting as a tax agent, the individual entrepreneur transfers to the budget 13% of wages their employees.

When paying in cash, the individual entrepreneur is required to install cash register equipment, and for non-cash payments - .

To reflect all the activities of a businessman, it is necessary to maintain. Based on its data, a final declaration is drawn up. For individual entrepreneurs, OSNO provides for the payment of advance personal income tax payments quarterly throughout the year. To do this, you need to submit to the tax authority Form 4-NDFL with a preliminary calculation of income. In 2018, 3-NDFL declarations for property and transport taxes are submitted once a year. Quarterly - VAT, payments to the Pension Fund and Social Insurance Fund, 6-NDFL. And monthly - SZV-M to the Pension Fund.

Simplified system (STS)

Taxation of individual entrepreneurs in 2018 can be significantly reduced for first-time registered entrepreneurs who have chosen the simplified tax system in social sphere, areas of production or science. (STS rate = 0) are established for them for two calendar years by Federal Law No. 477-FZ of December 29, 2014. The types of activities that fall under this benefit are specified by the constituent entities of the Russian Federation with their laws.

The simplified tax system can only be applied by entrepreneurs who are not specified in clause 3 of Article 346.12 of the Tax Code of the Russian Federation, who do not exceed the limit on the number of employees (up to 100 people), who are not manufacturers of excisable goods, etc. You can switch to the simplified tax system only from the beginning of the calendar year or within months from the date of registration of the individual entrepreneur by submitting a notification to the Federal Tax Service.

If customers pay in cash, then the use of cash register is mandatory. For non-cash payments it is required.

The simplified system provides for the payment of one tax, which is called a single tax and replaces VAT and personal income tax. An individual entrepreneur can independently choose the object that will be taxed: income (rate - 6%) or revenue without expenses (rate - 15%). The list of expenses for reduction is strictly defined and prescribed in Article 346.16 of the Tax Code of the Russian Federation. The main types of expenses encountered in the activities of an entrepreneur are reflected there.

Additional charges may apply trade fee(if provided for by local legislation), property tax for individuals (when using real estate in commerce) and some others, if they relate to individual entrepreneurs (water, for the use of natural resources, excise taxes, duties).

It is provided, as with OSNO, for the maintenance and payment of fixed payments to individual entrepreneurs “for themselves,” personal income tax and insurance premiums for employees. Annual reporting - declaration according to the simplified tax system, 2-personal income tax, property taxes (if necessary), submitted once a quarter, calculations to the Pension Fund and the Social Insurance Fund. Monthly - SZV-M in the Pension Fund of Russia.

Unified tax on imputed income (UTII)

The imputed tax differs significantly from the previous one in that it does not depend on the actual income received. The object of taxation is a certain imputed income established by local authorities. This takes into account the types of activities and geographical position place of business (proximity to the center). Article 346.26 of the Tax Code of the Russian Federation defines the types of occupations that can be transferred to UTII.

Each type of activity has its own physical indicator (number of employees, sales area, number of cars, seats, etc.). Two deflator coefficients K1 and K2 are involved in tax calculation. The first one is installed once a year federal law(in 2017 K1 = 1.868), the second - by local legislation (different for different types of occupations). Tax rate 15%. Payment calculation algorithm: basic yield*physical indicator*3 months*K1*K2*15%

You need to pay tax and submit a return once a quarter. The limitation on the use of the system is the excess number of employees (100 people). There is no need to keep special records, just records of physical indicators.

What else you need to know about UTII:

1. Very easy to use for accounting and reporting.
2. Financially beneficial.
3. You can start using it at any time of the year by submitting an application to the Federal Tax Service within the first 5 days of starting your activity. To terminate the application, an application is also submitted.
4. Payment of UTII does not exempt individual entrepreneurs from paying other taxes (if there is a tax base), fixed contributions“for yourself” and contributions and personal income tax for employees. UTII for individual entrepreneurs will be discussed in more detail later.

Patent system (PSN)

A patent is a document granting the right to engage in a certain type of activity in the territory of the municipality that issued it. The patent system can only be used by individual entrepreneurs. A patent is issued on the basis of an application to the tax authority at the place of activity 10 days before its start.

Like UTII, the cost of a patent is established by regional laws and is calculated as 6% of the potential income (does not depend on the actual revenue received). also have a strictly defined list, the number of employees is limited to 15 people. and the amount of income received should not exceed 60 million rubles* K-deflator (in 2018 - 1.481). These are mainly household services, small retail trade and catering.

The patent is issued for a period of 1 to 12 months and replaces other payments. The patent is paid depending on the validity period:

• up to six months - one amount until the expiration of the patent;
• from six months to a year - in two terms (1/3 of the cost during the first 3 months and 2/3 of the cost until the expiration of the patent).

As for the simplified system, entrepreneurs on the PSN may be provided with tax holidays under the same conditions (see above). Like UTII, it is not necessary to use cash registers when making cash payments for a patent. But it is necessary to keep a book of income and expenses. Reporting for PSN is not provided. It is also necessary to pay fixed contributions for individual entrepreneurs and contributions and personal income tax for employees.

Regime for rural entrepreneurs (UST)

The Unified Agricultural Tax (Unified Agricultural Tax) has been developed especially for individual entrepreneurs involved in the cultivation, storage, processing and sale of agricultural products. It is similar to the simplified tax system. Calculation procedure: income minus expenses * 6%. The declaration is submitted at the end of the year, and the Unified Agricultural Tax is paid twice (for each half-year).

The tax regime is used by a narrow number of payers and is not discussed in detail.

How to choose a tax regime for individual entrepreneurs?

Priorities for each tax regime:

Clearly and to the point about all taxation regimes for individual entrepreneurs in this video:

So, taxation of individual entrepreneurs in 2018 very diverse. To choose the most suitable one, you need to calculate possible options for all systems, take into account all restrictions and tax reduction opportunities. Thank you for your attention! Ask your questions in the comments.

Taxation of individual entrepreneurs or what taxes an entrepreneur pays in 2018 updated: June 27, 2018 by: Everything for individual entrepreneurs

Over time, the legislator makes more and more amendments to the tax code in order to deprive entrepreneurs of the opportunity to save on taxes and increase state budget revenues. It is quite difficult for an entrepreneur to find loopholes in the legislation in order to optimize taxation, and everyone is constantly faced with the question: what taxation to choose for an individual entrepreneur?

The task is not easy, however, if you initially decide on the type of activity, the approximate amount of income and expenses, you can make your business somewhat more profitable without leaving your comfort zone.

The peculiarities of individual entrepreneur taxation are that the entrepreneur has the right to choose between five taxation systems: simplified, patent, single tax on imputed income and single agricultural tax.

Basically, an entrepreneur always chooses between three special unified ones: a simplified system, a patent system and a single tax on imputed income, which are mainly aimed at representatives of small businesses.

Read in detail about the types and features of taxation systems for individual entrepreneurs:

The general system is standard and all entrepreneurs have the right to use it, but the latter are still deterred by reporting, which can only be dealt with with the help of an accountant. And, in addition, being on the general system, the entrepreneur must also monitor the payment of value added tax. In the general system, an entrepreneur pays tax on the amount of net income received at a rate of 13%, and also pays property tax and value added tax. This taxation system is good because it has no restrictions on the type of activity or the amount of income.

Features of the simplified tax system

Among the advantages of the simplified form of taxation, one can highlight the fact that an entrepreneur has the right to choose a tax rate of 6% or 15%, without paying income tax individuals and a number of other taxes. However, if an entrepreneur has employees, then personal income tax will still need to be paid on the amount of employee income.

The simplified form of taxation is positive for the entrepreneur in that only the tax reduced by 100% of insurance contributions will be calculated on the amount of his income, that is, on the contribution to the Pension Fund in the amount of 18,610.80 rubles for labor pension and 3,650.58 rubles for health insurance. The entrepreneur pays contributions to the social insurance fund for himself only at his own discretion.

If an entrepreneur has employees, then on the amount of the employee’s net income it is necessary to pay a tax at a rate of 13%, a contribution to the Pension Fund and the Social Insurance Fund. Thus, the amount of net income is significantly reduced and in order to optimize employees, each individual entrepreneur tries to establish partnerships with other individual entrepreneurs, without hiring employees under an employment contract.

Very often entrepreneurs, without establishing labor Relations, enter into contracts for the provision of services by other persons in order to optimize taxation.

For those using the simplified taxation system for individual entrepreneurs, there are restrictions on the amount of income (up to 60 million rubles per year) and up to 100 employees.

Patent tax system

This system is applied only to certain types of activities established by the tax code. The right to use this system has an individual entrepreneur who has received a patent. The validity period of a patent must not exceed a calendar year. If the patent was issued for a period of more than six months, then the tax may be paid in installments.

It is optimal to use the patent taxation system to optimize taxation specifically on income received from the type of activity for which the patent was issued. In addition, the legislator provides the opportunity to simultaneously combine several taxation regimes.

All details about the patent tax system:

The patent tax system was separated from the simplified system only on January 1, 2013, but already has some developments.

The first and main advantage for beginning entrepreneurs when using the patent system is that a patent can be issued for a period of one month, which indicates a reduction in expense risks. For example, if the activity does not generate income, or it is unseasonal for this type of activity, the entrepreneur will pay tax only for the duration of the patent, which can initially be obtained for a short period.

The patent system provides for simple reporting, as well as the opportunity to conduct activities not only at the registered place of residence of the individual entrepreneur, but also in the territory where the patent is valid. In addition, an entrepreneur under this taxation system does not submit reports (tax returns).

The patent system allows an entrepreneur to minimize organizational costs and simplify administration, but also has negative sides, for example, the possibility of double taxation if an entrepreneur operates in different regions on the basis of several patents. However, since 2015, positive changes have been made, and now an individual entrepreneur has the right to obtain a patent covering several municipalities.

Let us remind you that the tax rate in this system is 6% and is calculated from the amount of approximate income from this type entrepreneurial activity.

Features of the use of UTII

This taxation system is also designed for representatives of small businesses and will allow the tax amount to be calculated not from actual net income, but from a fixed base established by the tax code and subject to adjustment by a coefficient established by the local government. The rate when applying the UTII taxation system for individual entrepreneurs is 15%. Tax legislation establishes a list of types of activities only in the application of which the entrepreneur has the right to choose this system.

If an individual entrepreneur’s income increases, then single tax for imputed income remains fixed, in addition, it can be reduced by the amount of fixed contributions paid to the Pension Fund of the Russian Federation for oneself and employees.

Unified agricultural tax

Entrepreneurs engaged in activities related to agriculture, is entitled, along with other taxes, but only on the amount of income received from this type of activity.

Not all individual entrepreneurs have the right to use this system, but only commodity producers. The tax is calculated by multiplying the tax rate (6%) by the difference between income and expenses. That is, from the amount of net income.

The unified agricultural tax is favorable in that it carries a small tax burden for the entrepreneur, has a simplified reporting procedure and a fairly expanded list of expenses that are taken into account in order to reduce the tax base.

It is almost impossible to unambiguously answer the question of which taxation to choose for an individual entrepreneur without highlighting such basic components as income, expenses and type of activity, since special taxation regimes have a number of restrictions. Only by calculating the amount of tax on five taxation systems can an entrepreneur make the right choice.

Instructions

Study which an individual has the right to use in carrying out his activities. Each system has its own characteristics, tax payment deadlines and reporting forms. An entrepreneur has the right to choose a taxation and reporting system.

Consider the possibility of using the general tax system (OSNO) in your activities. Under such a system, an individual entrepreneur pays all necessary taxes and payments, unless he is exempt from payment on appropriate grounds. Typically this mode is used in relatively large enterprises.
Most taxes and contributions provided for by the general taxation system are assessed and paid by you only on the condition that the enterprise is engaged in a certain type of activity and a taxable base arises. Traditionally, individual entrepreneurs calculate and pay value added tax (VAT), personal income tax (NDFL), property tax, insurance to the Pension Fund, Territorial Fund Compulsory Medical Insurance, Federal Compulsory Medical Insurance Fund.

The next type is the simplified taxation system (STS). Its use is voluntary. As an individual entrepreneur, you are free to decide on application of the simplified tax system and choosing the object of taxation.

If you choose simplified, then you accept the obligation to pay a single tax and are released from the obligation to pay:
- value added tax, with the exception of VAT payable when importing goods into the customs territory of Russia and VAT payable in accordance with Art. 174.1 of the Tax Code.

Personal income tax (in relation to income received from business activities) with the exception of tax paid on income taxed under tax rates, provided for in paragraphs. 2,4,5 tbsp. 224 Tax Code of the Russian Federation.

Property tax for individuals (in relation to property used for business activities).

When choosing a simplified taxation system, make sure that the selected type of activity is not among those for which the simplified tax system is prohibited. A list of these species is given in Art. 346 clause 2 of the second part of the Tax Code of the Russian Federation.

For some types of activities established in a particular region, it is possible to apply a special regime, namely the simplified tax system based on. In this case, the region sets a fixed cost for the patent, and you, as an entrepreneur, pay it during the validity period of the patent. A patent is issued for a period of up to one year. In this case, you will keep a book of income and expenses, but you are not required to submit a declaration. It is possible to hire workers (no more than five people per year). A patent is valid only in the territory where it was issued.

If you are starting out as an individual entrepreneur, choose one of the simplified tax systems. The exception is this type of activity or the need to transfer invoices to clients to reimburse VAT from the budget.

Video on the topic

Sources:

• How to choose a tax system (for individual entrepreneurs)

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

The most important stage in starting a business is choosing the right system. Existing legislation on taxes and fees allows individual entrepreneur choose the most suitable system paying taxes.

Instructions

The traditional or general tax system requires an individual entrepreneur to pay all necessary taxes, unless he is exempt from them. With this scheme, the entrepreneur must pay the following:
for individuals (personal income tax);
value added tax (VAT);
single social tax (UST);
water tax;
gambling tax;
National tax;
property tax for individuals;
transport tax;
land tax;
insurance for compulsory social insurance against accidents at work and occupational diseases.
for mandatory pension insurance;
and etc.
Almost all entrepreneurs pay personal income tax, VAT, unified social tax and property tax. Payment of other taxes depends on the activities that the individual entrepreneur is engaged in.

In addition to the general taxation system, there are several tax regimes, one of them is the simplified taxation system (STS). This system is and provides for the payment of a single tax, the payment procedure remains the same. The simplified tax system exempts you from paying personal income tax, VAT, unified social tax and property tax for individuals.

An entrepreneur can use the UTII system (single tax on imputed income). In this case, the tax is paid only on the amount imputed to them, established by law. This taxation system provides for the payment of the following taxes:
UST,
personal income tax,
Property tax for individuals,
VAT.
At the same time, UTII does not exempt from payment of transport, land taxes, as well as state duties, excise taxes, etc. In addition, the taxpayer is obliged to make insurance contributions, social insurance contributions in case of accidents and pay personal income tax for his employees. An entrepreneur can use the UTII system if:
In the territory in which the activity is carried out, UTII has been introduced,
The activities of an entrepreneur are mentioned in local legal acts, including types

Sources:

• IP: Choosing a tax regime and paying taxes in 2013

What forms of taxation exist in Russia? What should an individual entrepreneur choose in this or that case? Understanding all this is not as difficult as it seems. In fact, there are only several taxation systems in the country. But there are many different types of payments. These are the ones you should pay attention to. So how can one pay taxes? What is needed to choose one or another form of taxation? What are the pros and cons of each scenario? And which systems are in greatest demand among citizens? The answer to all this is not so difficult. It is enough to know a little information about each form of taxation. And based on the information received, decide on one option or another.

Common list

So, the first step is to understand what a future entrepreneur can choose from. What forms of taxation take place in Russia? The point is that each scenario has its own characteristics. And if you don’t take them into account, you can not only go broke with your business, but also remain in debt to the state.

What forms of tax payment generally exist? Individual entrepreneurs can use one of the following systems:

• general system (OSNO);
• "simplified" (USN);
• "imputation" (UTII);
• Unified Agricultural Sciences;
• patent

As a rule, in Lately Patents are in particular demand, as is a simplified system. But why? What features does each option have? And how can you change the tax payment system in Russia after registering as an individual entrepreneur?

BASIC

So, the first option is BASIC. Forms of taxation for individual entrepreneurs are selected depending on the business. After all, one or another option is not always considered profitable. Therefore, you should pay attention to the features of each proposal.

This is the most common option. It can always be used. Usually set to "default". That is, if a citizen does not indicate a special regime for paying taxes, he will automatically conduct business according to the general system.

In order to choose the right form of maintaining an individual entrepreneur, you need to look at what monetary payments are supposed to be made in a given case. Under OSNO, citizens pay:

• tax on property owned by an entrepreneur and used in business;
• VAT on goods and services sold (18% of cost);
• income tax (organizations pay 20% of the total amount of money in 2016, individual entrepreneurs - 13%).

Plus, you will have to pay contributions to the Russian Pension Fund. This payment is required for all taxation systems. Only in some cases it is not there. This factor should be taken into account.

Pros and cons of OSNO

The forms of taxation in Russia are already known. But what are the pros and cons of each option? The general system, as already noticeable, requires payment large quantity Money. This option is not suitable for small businesses with little income.

Most often used by sellers precisely because of VAT. After all, then you can reduce the amount of money paid to suppliers. OSNO requires detailed reporting and is accompanied by serious paperwork.

As practice shows, this option is perfect for individual entrepreneurs who plan to engage in wholesale trade. As an analogue, work with large companies that have a connection with VAT. Otherwise, other forms of taxation for individual entrepreneurs are recommended.

Unified agricultural tax

For example, you can pay attention to the Unified Agricultural Tax. This is the least common cash payment system. It only applies when we're talking about about business related to agricultural activities. Or rather, with production.

Requires serious paperwork and is practically not in demand. Therefore, it is enough for entrepreneurs to know about the existence of this form of taxation. And nothing more. In practice, a single agricultural tax occurs in isolated cases. It became especially unpopular after the introduction of patents. Now the Unified Agricultural Tax is the most unsuccessful system. That is why there is no point in describing it in detail.

"Imputation"

The next option is a single tax on This form of taxation is popularly called “imputation”. Not in great demand. And all this is due to the fact that not all types of businesses are allowed to choose UTII.

It is not difficult to guess that this option implies that certain taxes will be paid. Forms of taxation, depending on a particular case, allow for the payment of various penalties. What taxes are paid under UTII?

There is only one of him. That's what it's called - imputed income. By analogy with the system. Replaces property, income and VAT taxes. The payment is set according to the type of business.

Advantages and disadvantages of "imputation"

An entrepreneur can choose a form of taxation almost at any time. What are the pros and cons of UTII? Who and when is recommended to use this type of tax payment?

The thing is that the disadvantages include only paperwork, as well as detailed reporting. You will have to fill out a lot of documents, keep quarterly reports, and all this despite the fact that only one tax is paid.

Only small companies can choose UTII. If another organization's share in the business is more than 25% or the corporation has more than 100 employees, the imputation does not apply. It is forbidden.

The advantages include the absence of dependence on income, as well as the possibility of reducing insurance premiums at the expense of your subordinates. UTII is selected when possible.

About patents

This is such an interesting UTII form. In Russia, entrepreneurs pay close attention. Indeed, depending on the chosen type of tax payment, the success of a business often depends. More precisely, what advantage will the entrepreneur have?

A modern option is the patent system. Perhaps the most successful option for those who want to try themselves in a particular business. Implies the virtual absence of taxes. It has some similarities with UTII - it is valid only for certain types of activities.

When using this system, a citizen must buy a patent for certain period. And then carry on your activities calmly. This option does not imply any other features.

Should I choose a patent?

Forms of taxation in Russia are something that receives serious attention. Attention should be paid to patents if the activity in principle allows the use of this system. What are the pros and cons of this option developments?

The disadvantages are the limited validity of the patent, the different cost of the document in certain regions, and the impossibility of acquiring the appropriate permit for the entire business. Only certain areas allow you to choose this form of tax payment.

The patent system has more advantages. Minimum paperwork, no additional taxes or fees. The patent is paid for, and then a special accounting book is kept. It’s good to use such a system to test your strength. You can purchase a patent for just a month, and then see whether you can build a business or not.

simplified tax system

The most popular business option for individual entrepreneurs is a simplified form of taxation. This option is common among novice businessmen and entrepreneurs. Allows you to pay a minimum amount of money. However, it is not suitable for all types of activities.

In general, there are no restrictions for the simplified tax system. But in some cases this option is considered extremely unprofitable. As a rule, entrepreneurs make several payments:

• income tax;
• insurance premiums.

Taxes are paid once a year, reports are also submitted once every 12 months, at the end of the tax reporting period. "Simplified" may require different amounts of money. It all depends on the expenses and income of the entrepreneur.

From profit and costs

Why is the tax form being studied interesting? is the most popular choice among entrepreneurs. Nowadays, patents are used together with the simplified tax system.

It has already been said that “simplified” can require a varied amount of money. Much depends on expenses and income. This form of taxation uses two systems:

1. Payments based on income. It is used when there are no expenses or when they are insignificant. In this case, you will have to pay the state 6% of the annual profit.
2. Payments "income-expenses". Used to reduce the tax base through spending. You pay from 5 to 15% of the profit that remains after deductions. Accurate information should be obtained in each region.

Most often, entrepreneurs who work for themselves use the first option. This is why many people associate the simplified tax system with taxes of 6%. The most profitable system for beginning entrepreneurs. The transition to a simplified system is familiar to many.

Select or go

How to choose or switch to one or another tax system? In general, this action, as a rule, is carried out directly when registering a citizen as an individual entrepreneur. A pre-selected tax payment system brings minimal inconvenience. Therefore, it is recommended to immediately decide which option is right for your business. As a rule, citizens are engaged in registration of individual entrepreneurs when they know exactly under what scheme they will pay taxes. Typically, the registration statement indicates one or another mode of payment of tax contributions. But you can choose one form or another at almost any time in doing business.

What restrictions are imposed in this case? The point is that:

1. OSNO will be automatically applied if the citizen did not indicate a special regime when opening an individual entrepreneur.
2. The transition to a simplified form of taxation is possible within 30 days from the date of opening a business. This rule applies to using the simplified tax system in the year the case is opened. Or until December 31 - then the simplified version will be in effect next year. And at first you will have to work according to OSNO.
3. UTII opens within 5 days from the opening of the business. More precisely, from the opening of an individual entrepreneur. Please note, there are some restrictions. It is recommended to find out about them in each region separately.
4. Patents are purchased in advance. If a person wants to open an individual entrepreneur and use the patent system, then 10 days before registration he must contact the tax office with a corresponding application. Next comes payment for the document. And only then the entrepreneurial activity is formalized.
5. Unified agricultural tax, as a rule, is registered within a month from the date of opening of the individual enterprise. After the introduction of patents, it practically does not occur in practice.

So what to choose

So which form of taxation should an individual entrepreneur choose? As practice shows, the simplified tax system with 6% taxes, as well as patents, are in great demand. Next comes UTII. It is recommended to choose OSNO when it comes to active wholesale sales, as well as when working with companies that apply VAT.

In fact, each entrepreneur must decide for himself what will be beneficial for a particular activity. Beginners can be advised to use a patent first. And based on the experience gained, open activities in one form or another of taxation. This is a good option that allows you to check how successful the business will be.

If a person plans to work for himself, without subordinates, a “simplified” approach is recommended. Either leave the patent - it’s whatever the entrepreneur wants. It is not always possible to choose a patent tax payment system. But if there is such a chance, it is better to use it to test your own strength.

The choice of taxation system is carried out at the request of an individual entrepreneur.

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It can be carried out both when registering your business and in subsequent periods. To do this, you need to contact the Federal Tax Service at the place where the individual entrepreneur operates and fill out the appropriate application.

Legislative regulation

The procedure for calculating and paying certain types of taxes is determined by the Tax Code of the Russian Federation:

• UTII is established by Article 346.26;
• The simplified tax system is regulated by Chapter 26.2;
• the patent tax system is regulated by Chapter 26.5;
• provisions on Unified Agricultural Tax are determined by Chapter 26.1.

The application form for registration of individual entrepreneurs was approved by the Order of the Federal Tax Service dated January 25, 2012.

Taxation system for individual entrepreneur registration

The taxation system depends on the type of activity the entrepreneur carries out:

• the need to file returns for each tax and prepare accounting reports is taken into account;
• it is taken into account whether the counterparties work with VAT or carry out activities according to a simplified scheme.

The system represents the amount of taxes that must be paid on time by the entrepreneur.

Which one is the default?

If the applicant did not indicate the tax system during registration, then there will be an obligation to work according to OSNO.

It consists of income tax, VAT, and property taxes on individuals. OSNO requires filing a return for each tax.

How to choose?

The taxation system when registering an individual entrepreneur can be selected by putting the appropriate mark in the application - if the individual entrepreneur is just being registered.

When an entrepreneur decides to change the tax system later, he must additionally submit an application.

There are several forms available:

1. On registration as an individual entrepreneur - form P21001.
2. On choosing the simplified tax system – form 26.2.1.
3. On the choice of UTII - form 26.5.1.
4. On the choice of unified agricultural tax – form 26.1.1.

The transition to the new tax system is possible once a year - until December 31 current year. The tax under the new scheme will be charged starting next year.

BASIC

This tax is provided by default. It provides for payment of 13% (personal income tax), 18% VAT + property tax for individuals.

For OSNO it is necessary to maintain several forms of accounting. Qualified knowledge in the field will be required accounting and jurisprudence.

Choosing such a tax is beneficial for large enterprises with a large staff of employees.

If the company has losses, then the tax is not paid. Keep primary documentation such a tax requires at least four years.

simplified tax system

UTII

Paid based on the amount of expected profit. Change tax return carried out quarterly.

Separate accounting is necessary for those types of activities that do not fall under UTII.

Types of business, its physical indicators and basic profitability should be viewed in the table indicated in the Tax Code of the Russian Federation - Article 346.29.

Unified agricultural tax

The unified agricultural tax is paid by agricultural producers, as well as fishing and other enterprises.

Its size is 6% of the income received.

With Unified Agricultural Tax, you do not need to issue invoices and keep records in the sales book.

The share from the sale of agricultural products and fish must be at least 70% of the total profit.

When choosing this tax regime VAT benefits are not taken into account.

Accounting is carried out in full. The use of such a tax is beneficial to those who are engaged exclusively in agricultural activities.

Advantages and disadvantages

The choice of taxation system when registering an individual entrepreneur is carried out taking into account the characteristics of the business.

The main advantage of the simplified tax system, unified agricultural tax, and UTII is the exemption from the obligation to pay several taxes and provide separate reporting on them.

Flaws:

• inability to compensate for VAT;
• strict requirements in terms of scale of activity, profit and number of employees.

Is it possible to combine?

If an entrepreneur is simultaneously engaged different types activities, then such a combination may be mandatory.

UTII is combined with Unified Agricultural Tax when, for example, peasant farming engages not only in the cultivation of agricultural products, but also provides transport services or creates an agricultural cooperative.

Registration procedure

The entrepreneur submits an application to the tax service using one of the above forms.

The deadline for transferring to the new tax system is 5 days. The same period is provided for starting from scratch.

List of documents