The tax system for SP which is more profitable. How to choose a taxation system for individual entrepreneurs
Special regimes of taxation individual entrepreneurs that exist today help businessmen to successfully conduct their activities. Individual entrepreneurs are courageous people who are ready to leave the quiet backwater of hired employees and take responsibility for their well-being. These citizens are mostly prepared for business in theory. That is, they understand the processes that take place in the economy, they represent the rules and laws of their industry, they understand their duty to work in the legal field.
What taxation regimes apply to individual entrepreneurs
But very few of them are immersed in the intricacies of accounting that would satisfy all the requirements of regulatory authorities. The hardest part in business for most new entrepreneurs is accounting. If you approach the solution of the problem responsibly, then it is necessary to study the multivolume sections of the Accounting Rules (PBU), monitor their rapid update and record the movement of money and goods in business on an ongoing basis.
An alternative to solving the issue exists in the form of hiring a specially trained person - an accountant, but this is a significant expense for a novice businessman, and such a person will not be able to provide full employment during the formation of a business.
To stimulate economically active citizens to show your best qualities and not add unnecessary confusion to the structure tax authorities on receiving and adjusting the multivolume and hopelessly spoiled reports of economically active people, in order to simplify the receipt of tax payments to the budget, special taxation regimes were developed and introduced, which apply to small businesses, the most numerous representatives of which are individual entrepreneurs.
When registering entrepreneurship, a citizen is not exempt from the obligation to fulfill tax liabilities that were on it earlier. Now he is an economic entity, and therefore bears an additional tax burden in the form of business taxes. When registering or in any subsequent year, which will now be for him tax period, he has the right to choose the option of paying taxes.
There are 5 such possibilities in total:
- general taxation regime;
- simplified taxation system (STS);
- patent taxation system (PSN);
- unified agricultural tax (USHN);
- single tax on imputed income (UTII).
The general tax regime is traditional and difficult for a newcomer to business.
But the following 4 are called special taxation regimes for individual entrepreneurs and, by their simplicity and clarity, are designed to make it possible for a novice entrepreneur to account for activities and pay taxes not to spend a lot of time and effort.
Back to the table of contents
Simplified taxation system
Criteria for maintenance of the simplified tax system in entrepreneurship, revenue per year is up to 60 million rubles, the number of employees is up to 100 people, the value of assets in business is limited to 100 million rubles.
The obligation to pay taxes can be fulfilled in two ways: the object of taxation is "income", while the rate is equal to 6% of the total earnings for the year, the object of taxes is "income minus expenses", the tax rate is 15% of the difference. Knowing his business thoroughly and assuming the dynamics of development, every businessman with a secondary education will be able to calculate the options and make a profitable choice for himself.
To record and defend their interests in disputes with regulatory authorities, an individual entrepreneur must create a "Book of Income and Expenses", the information in which must be relevant at every moment of time. Taxes are paid quarterly, within 25 calendar days of the first month of a new quarter, reports are submitted once a year based on its results until April 30 of the next year.
Back to the table of contents
Patent taxation system
Patent reference system tax accounting applies to certain types of activities and can be combined with any other system. If you want to extend your influence and skills to a new segment, an entrepreneur can acquire a patent and try himself in a new field. The tax for the PSN is calculated mathematically, based on the data of the potential income, the amount of which is established by the legislator of the constituent entity of the Russian Federation.
This income is multiplied by the tax rate (6%). By calculation, we get the amount of payment to the state treasury.
With a patent validity period of up to six months, it is paid in a lump sum prior to the expiration date of the patent, with the maximum (annual) term of the patent in two parts: 1/3 in the first 3 months of the patent validity, the rest until the date of completion of work on the patent.
Back to the table of contents
Unified agricultural tax
The contingent for the application of this activity accounting system is clear from the name. These are the manufacturers rural products, whose income should be formed by 70% or more from the main activity. The tax is paid on the profit from the activity at the end of the year, the tax rate is 6%. The tax advance is paid once every six months until July 25, reports are submitted and the final payment is made before March 31 of the year following the harvest year.
Back to the table of contents
A single tax on imputed income
UTII is a special tax, introduced for certain types activities initiated by local authorities. The size of the tax payment does not depend on the entrepreneur's earnings; it is equal to 15% of the imputed income.
Imputed income is calculated using a formula that contains the basic income from a certain type of activity, adjusted by the size of 2 coefficients (deflator and type of activity), multiplied by the physical indicator of the type of activity, namely the number of people, individual buildings, etc. The amount of tax is calculated and paid on a quarterly basis until the 25th day of another quarter.
Special modes are constantly being improved and changed. In different regions, there are peculiarities in their application. The source of information in this case is the federal and regional sites of the Federal Tax Service. When applying each regime separately, there are a number of preferences for individual entrepreneurs, which make it possible to reduce tax payments with the timely and full fulfillment of obligations to state extra-budgetary funds. These subtleties can be learned in the process of proper work in business and with government agencies.
Individual entrepreneurs can choose for themselves the tax regime under which they will conduct their activities. The correct choice of the taxation system for individual entrepreneurs will significantly reduce tax payments entrepreneur and increase profits. We will tell you how to make such a choice in our article.
Tax systems for individual entrepreneurs
SP can choose any of the existing tax systems... It can apply both a general system (OSNO) and special ones - STS, UTII, patent, ESHN. What taxation system to choose for an individual entrepreneur depends on the type of his activity, compliance with the conditions under which one or another regime can be applied, as well as on the level of tax burden.
There are five tax regimes available for entrepreneurs:
- OSNO is the most "difficult" for individual entrepreneurs in terms of tax burden and complexity, but it can be applied without restrictions for any type of entrepreneurship. If we talk about what type of taxation to choose for individual entrepreneurs, then the general system looks the most unprofitable for entrepreneurs.
On general regime SP pays from their personal income tax at a rate of 13%, VAT from 0% to 18%, and in the presence of property that is used in business - tax on property of individuals.
- STS - a simplified tax system for individual entrepreneurs offers a choice of two taxation options: "income" at a rate of 6% is beneficial for small production costs, and "income minus expenses" at a rate of 15% are suitable for individual entrepreneurs, whose share of costs is at least 60% of income. These rates in the regions can be significantly lower, which makes the “simplified” tax regime for individual entrepreneurs one of the most attractive.
- UTII differs in that the tax is charged not on real receipts from the activities of individual entrepreneurs, but on "imputed" ones - supposed ones. The tax is calculated by physical indicators and basic return using special coefficients established by the Tax Code of the Russian Federation, which means that you will have to pay it even in case of losses. The tax rate is 15%, but the regions have the right to reduce it to 7.5%.
Vmenenka may be beneficial to those individual entrepreneurs whose actual incomes are higher than the expected ones. Thinking about which form of taxation to choose for individual entrepreneurs, you need to take into account that not all types of activities are allowed on UTII, but only a limited list.
- The patent system is a regime created specifically for individual entrepreneurs. You can buy a patent for the activity specified in the list of the Tax Code of the Russian Federation - this is retail trade, domestic services, trucking, catering, etc. The patent is calculated as a work potential profitability by region at a tax rate of 6%. The rate in the regions may be lower and even drop to 0%. The patent is limited to a period of no more than 1 year.
- The choice of the taxation regime for individual agricultural producers is slightly wider: in addition to the listed regimes, they can also choose the Unified Agricultural Tax. The unified agricultural tax is intended for those whose share of income from agriculture is at least 70%. The tax rate is 6% on the difference between income and expenses.
Thinking about which tax regime to choose for an individual entrepreneur, one should not forget that an individual entrepreneur in any tax regime pays fixed insurance premiums "for himself", and if there is personnel, also insurance premiums for employees. For the amount of paid insurance contributions, you can reduce the tax for STS "income" and UTII: half - on contributions for employees, and completely - on contributions of individual entrepreneurs "for themselves" if there are no employees.
What taxation system to choose for individual entrepreneurs
Each of the listed tax systems has its own limitations and requires compliance with certain conditions: for permissible types of activity, number of employees, income level, etc.
Before deciding which form of taxation is better for an individual entrepreneur, you need to find out to what extent his activities comply with the established requirements and what regimes are available to him, clarify tax rates and other features operating in the region, and then calculate the tax burden for each of them.
As an example, consider what type of taxation to choose for individual entrepreneurs - services:
An individual entrepreneur in the Moscow region plans to provide repair and maintenance services for vehicles with 4 employees. An income of 500,000 rubles is expected monthly, expenses of 300,000 rubles, of which insurance premiums for employees - 16,000 rubles.
Consider how to choose a tax regime for individual entrepreneurs, which will be the most favorable:
- At STS "income" IE expenses are not taken into account, which means that the entire income - 500,000 rubles will be taxed at a rate of 6%. The tax amount will be 30,000 rubles. (500,000 x 6%). The tax can be reduced on the paid insurance premiums for employees, but by no more than 50%, which is 15,000 rubles. (30,000 rubles x 50%). After offset, the tax payable will be 15,000 rubles. (30,000 rubles - 15,000 rubles).
- On STS "income minus expenses" the tax rate of 15% is multiplied by the difference between income and expenses: (500,000 rubles - 300,000 rubles) x 15% = 30,000 rubles. for payment.
- For calculation UTII the basic profitability for this type of activity is 12,000 rubles. (Art. 346.29 of the Tax Code of the Russian Federation), the K1 coefficient in 2017 is 1.798, the K2 coefficient is 1, the physical indicator is 5 people. Let's calculate the tax for the quarter: 12,000 rubles. x 1 x 1.798 x (5 people + 5 people + 5 people) x 15% = 48,546 rubles, respectively, a sole proprietor will pay 16,182 rubles per month. (48,546 rubles: 3 months). The tax can be reduced by 50% due to the paid insurance premiums, then the amount to be paid will be 8091 rubles. (16 182 rubles x 50%).
- Apply patent it is possible with average size employees no more than 15 people. The potential annual income for this type of service in the Moscow region is 1,534,174 rubles. The cost of a patent for a year is 92,050 rubles. (1,534,174 rubles x 6%), which will amount to 7,671 rubles per month. (RUB 92,050: 12 months).
It follows from our calculations that in this case the patent is the most profitable system of all.
One of the main issues that any entrepreneur must solve, preferably even before registering a business, is the issue of choosing a taxation system for individual entrepreneurs. At the moment, for any individual entrepreneur, there are several possibilities, from which you can choose the most suitable one directly for his field of activity and volume of income: OSNO, STS, UTII, ESHN and PS. Let's take a closer look at each of them.
OSNO or general taxation system - can be applied by absolutely any organization or individual entrepreneur. Moreover, each individual entrepreneur who has not filed an application in time for the application of another (special) regime is automatically common system.
The OSNO foundation for an individual entrepreneur is based on the payment of three taxes:
- VAT - "value added tax" - with base rate tax 18% (input VAT is subtracted from the "sale"), however, there are preferential rates of ten and zero percent. Transferred in equal installments no later than the 25th of each of the three months following the reporting quarter;
- Personal income tax - "income tax individuals»With a base rate of 13% on the difference between the entire amount of the individual entrepreneur's proceeds and the costs incurred by him, if they are documented. If there are no documents confirming spending, then income can only be reduced for a professional tax deduction in 20%;
- transport tax, if the entrepreneur has equipment;
- if a businessman owns real estate.
Also, regardless of the tax regime, each individual entrepreneur is obliged to pay fixed contributions to the PFR "for himself" in the amount established by the government of the Russian Federation (for 2019 it is 32385 rubles), insurance contributions to the PFR, FFOMS and FSS for employees (if he works not one) and a one percent contribution on income exceeding three hundred thousand rubles. To calculate 1% on the general system, the difference between the entire income of the individual entrepreneur and professional deductions is taken as "income". At the same time, payments of a fixed contribution and deductions for employees fall into the column "expenses" and reduce the taxable base.
Of the positive aspects of this taxation regime, one can note a much greater desire of medium and large counterparties to work with individual entrepreneurs, who, like them, are a VAT payer.
On the negative side, there is a rather impressive tax burden; need to hire professional accountant for keeping records and the upcoming submission of more reports. VAT, for example, is paid on a quarterly basis and it is necessary to ensure that all documentation that reduces the taxable base is in perfect order.
Within the framework of one business, it is possible to combine tax regimes - for example, to use OSNO for wholesale trade, and for retail use UTII ("imputation"). Or, with a network of retail stores, to transfer to the patent system shops, the sales area of which is less than fifty square meters, the larger ones will remain on the common system.
It is impossible to combine the general system with the "simplified" system!
STS - simplified system taxation or "simplification".
Perhaps the most popular tax regime among small businesses, however, in order to apply it must be approached according to a number of criteria:
- Hired personnel can be hired no more than one hundred employees.
- Total cash receipts are limited to a limit of 150 million rubles.
- Fixed assets should not exceed 150 million rubles.
- Can't be produced excisable goods(for example, alcohol and tobacco).
- You cannot extract and sell minerals.
- Cannot be applied simultaneously with OSNO and the uniform agricultural tax (ESHN)
- The notification form about the desire to switch to the "simplified" system (form No. 26.2-1) should be submitted simultaneously with the registration of the individual entrepreneur, but no later than 30 days after. Or, if the entrepreneur has already applied a different taxation regime, before December 31 of the year preceding the year of transition. An exception is the transition from UTII, then, having submitted to tax office the form approved by order of the Federal Tax Service of the Russian Federation No. ММВ-7-3 / [email protected], The individual entrepreneur has the right to start applying the simplified tax system immediately from the beginning of the month in which the "imputation" obligations ended.
The advantages of using the simplified tax system can definitely be attributed to much easier accounting, the submission of one declaration for this tax per year, and less close attention of the tax authorities. Also, there is no obligation to pay property tax (except for premises taxed at cadastral value - these are mainly areas in large shopping and office centers) and a "softer" tax burden in general.
The main disadvantage is the reluctance of enterprises and individual entrepreneurs on the common system to cooperate with "simplified workers". Also, in the case of business growth, in order not to go beyond the limits, you will have to split the business, thereby complicating its management.
For individual entrepreneurs, the simplified taxation system is of 2 types, depending on the base from which the tax is calculated: “ STS income"And" STS income reduced by the amount of expenses. " To understand which taxation system your individual entrepreneur can apply, it is recommended to use a simple formula - if the estimated costs of activities (the final list in article 346.16 of the Tax Code of the Russian Federation) are more than 61% of a businessman, it is worth stopping at "", if less, then simply "Income" more profitable.
By the way, 1% of insurance premiums from the amount of proceeds exceeding 300,000 rubles, with both versions of the simplified taxation system, are paid from the general cash receipts, despite the fact that under OSNO it is already allowed to take income as a base minus professional deductions.
Tax is transferred to the account of the IFTS in advance payments at the end of each quarter, most importantly before the 25th day of the month following the reporting period. Payment based on the results of the fourth quarter (aka annual), is payable until April 30, next year.
Everything is obvious here - the tax is calculated from the base, which is the proceeds received by the individual entrepreneur. In the standard version, this is six percent, but the regions, by their decision, can lower this rate to one percent.
To calculate the amount of tax, you need to multiply the entire taxable base by 6%. A fixed payment that each individual entrepreneur pays for himself, as well as a 1% contribution and insurance deductions for personnel, can reduce the amount of the simplified tax system, if they are paid during the quarter for which they are transferred advance payment on the "simplified". If a businessman works alone, the simplified taxation system can be reduced to 100%, if with personnel - up to 50%.
Let's say:
- IE Mamontov received income for the quarter of 150,000 rubles.
- On March 20 (that is, during the first quarter), he transferred to the IFTS a quarter of the fixed contribution 32385: 4 = 8096.25 rubles.
- The tax advance will be (150,000 x 6) - 8,096.25 = 903.75 rubles. We apply all 100% of the payment to the deduction, since the individual entrepreneur works without employees. At the same time, if he earned not 150,000, but let's say less, and the estimated amount of tax would be zero or a negative number, then there would be no need to pay an advance according to the simplified tax system.
And if IP Mamontov had salaried employees, for which he paid 3000 rubles of insurance premiums in the first quarter, then with the first two points, point three would look like this: (150,000 x 6) - (8096.25 + 3000) = -2096.25. But! An individual entrepreneur with employees can only accept 50% of the payment for credit, therefore, you still have to pay (150,000 x 6): 2 = 4500 rubles. Moreover, it should be remembered that if an individual entrepreneur has received personnel even for just one month, he loses the right to a 100% deduction from the moment the employee is registered until the end of the calendar year.
When calculating advance payments on the simplified tax system, it should be remembered that the tax is considered a "cumulative total", that is, charging for half a year, you need to take into account income and expenses for six months, and for nine months - taking into account the first quarter and half a year.
Transfers under the simplified taxation system of 6% are made at KBK 182 1 05 01 011 01 1000 110
Per tax base in this option, the total income of the entrepreneur is taken, reduced by the costs that are present in the list in art. 346.16 of the Tax Code of the Russian Federation. The standard tax rate is fifteen percent, but the subjects of the Federation, by their own decision, can lower it to five percent. It will also depend on this decision - whether the benefit applies to all entrepreneurs in the region or only to certain categories.
To determine the amount of tax, it is necessary to multiply the calculated base by 15%. Wherein fixed payment, which each individual entrepreneur pays for himself, as well as a one percent premium and insurance premiums for employees in full are included in the list of costs, thereby reducing the tax base.
For example:
- Individual entrepreneur Sviridov received revenue for the quarter of 150,000 rubles.
- On March 25 (that is, during the first quarter), he paid a quarter of the fixed installment 32385: 4 = 8096.25 rubles.
- The rest of the costs amounted to 120,000 rubles.
- The advance tax payment will be (150,000 - (120,000 + 8096.25)) x 15% = 3285.56 rubles.
However, it may happen that in the tax period the costs were equal to or even higher than the revenue. In this case, according to the law, the entrepreneur will still have to pay the "minimum tax", which is equal to one percent of all income.
For example, if, in the case of Sviridov, his costs exceeded income, then 150,000 x 1% = 1,500 rubles would be payable. This "minus" could be included in deferred expenses, but no later than in 10 years.
Transfers on the simplified tax system 15% and on minimum tax produced on the general KBK 182 1 05 01 021 01 1000 110.
If a businessman has several types of activities, and he wants to optimize the taxation of individual entrepreneurs by combining tax regimes, then you should know that it is impossible to combine 6% and 15% simplified taxation at one individual entrepreneur. But it is permissible to combine any of the STS options with UTII or the patent system.
UTII is a unified tax on imputed income or "imputation". The scope of its application is much narrower. Local authorities decide on their own whether all types of taxes for individual entrepreneurs can be applied in their territory. In Moscow, for example, "imputation" has been abolished.
In order for an entrepreneur in other regions to be able to choose this special tax regime, it is necessary to meet the following criteria:
- staff of less than 100 people;
- the entrepreneur is not involved in a trust agreement or a simple partnership;
- is not the largest taxpayer.
A positive argument in favor of choosing UTII is a fairly acceptable level of tax burden, especially with an already "rocked" business, when it is possible to predict in advance whether a fixed payment will be beneficial, the opportunity not to conduct Accounting and uncomplicated reporting.
The main negative point is also obvious - if suddenly the individual entrepreneur could not make a profit or it was not enough, the UTII will still have to be paid in a pre-calculated amount.
The main difference between UTII and the simplified taxation system is that when calculating it, it is not the income actually received by the individual entrepreneur that is taken into account, but the imputed (assumed) by the state, calculated according to a special formula, which takes into account the type of occupation, the location of the business, the area of the store's sales area, the number of personnel ...
Online calculators are available on the Internet for calculating UTII, but in order to understand the principle of accrual, it is enough to familiarize yourself with the formula:
Basic return x physical indicator x K1 x K2 x 15% x 3
The value of the basic profitability and physical indicator (this is usually the floor area of the hall, the number of outlets, Vehicle or total number employees) is determined in clause 3 of article 346.29 of the Tax Code of the Russian Federation, K1 is the coefficient set every year by the Ministry of Economic Development. For 2019, it is 1.868. K2 is a local coefficient tied to occupation and place of activity. 15% is the standard tax rate, which can also be reduced by the decision of the regions. 3 - the number of months in the quarter.
When calculating the final tax, an entrepreneur, as in the case of the simplified tax system, if he works alone, can reduce the payment for a fixed contribution "for himself" paid in the reporting quarter up to 100% or, if there are employees, for contributions for himself and insurance transfers for employees, but not more than 50% of the tax amount.
Also, by a government decision, in order to make it easier for small businesses to introduce online cash registers, an individual entrepreneur on UTII can reduce the tax by an amount of 18,000 rubles for each purchased and registered by him in the tax cash register.
An entrepreneur can switch to imputation either immediately when registering a business, or at any time by submitting form No. UTII-2 to the Federal Tax Service Inspectorate no later than five days from the date specified in the application (the date of commencement of activities falling under UTII). Individual entrepreneurs who are already using the simplified tax system can change the tax to UTII only from the beginning of a new tax period - a calendar year.
As in the case of the simplified taxation, UTII for an individual entrepreneur replaces three taxes of the general system: personal income tax, VAT and property tax (again, in cases where real estate is not included in the list of taxable at cadastral value). A declaration is submitted by imputation on a quarterly basis by the 20th of the month following the end of the quarter. The tax must be paid no later than the 25th day of the month following each quarter.
The imputed taxation system is a special regime that can be used for individual entrepreneurs simultaneously with any other option: OSNO, STS, ESHN or patent. But when applied with the Unified Agricultural Tax, it must be remembered that income from activities subject to UTII should not exceed 30% of the total revenue, otherwise, the right to the Unified Agricultural Tax will be lost.
Transfers for UTII are made at KBK 182 1 05 02 010 02 1000 110
Unified agricultural tax is a unified agricultural tax. This special mode can only be selected by agricultural producers (individual entrepreneurs engaged in crop production, animal husbandry, forestry, breeding and fishing), while the main criterion for the transition is that the amount of income from this activity should not be lower than 70% in the total turnover of the entrepreneur. You can start applying the UAT by submitting an application within 30 days after opening your business, or already only from a new calendar year, by submitting an application for the transition until December 31 of the current year.
The calculation of the tax is similar to the principle of the simplified taxation system of 15% - we take all incomes, subtracts from them actually paid expenses (this also includes a fixed payment to the Pension Fund for individual entrepreneurs), and we multiply the remaining difference by the tax rate, in this case it is only six percent. The calculation is made on an accrual basis at the beginning of the year, and if there were losses in previous periods, they can also be taken into account in expenses.
The undoubted plus in the application of the Unified Agricultural Tax is a low tax rate and extremely simplified accounting with a minimum of reports.
The tax return for the unified agricultural tax is submitted once a year, until March 31 following the tax period. The reporting period for the unified agricultural tax is considered to be half a year, so it is necessary to make an advance tax payment no later than July 25, and the final payment - until March 31 of the next year. To optimize taxation, if an individual entrepreneur employed in agriculture, several areas of activity, a single agricultural tax is allowed to be combined with imputation and a patent.
Transfers under the Unified Agricultural Taxation are made at KBK 182 1 05 03 010 01 1000 110
PSN - patent taxation system or "patent" is suitable only for individual entrepreneurs.
Entrepreneurs can use it:
- engaged in one of the 63 types of activities specified in Art. 346.43 Tax Code RF. This list can be expanded local authorities, for example, in Moscow added vending machines;
- the number of employees during the validity of the PSN should be no more than 15 people (even if there are several patents);
- The individual entrepreneur is not involved in the framework of a simple partnership agreement or trust management property;
- planning to receive no more than 60 million rubles of income per year from all areas of activity.
An entrepreneur wishing to be on a PS can submit an application about this immediately at the time of registration of an individual entrepreneur or later ten days before the start of its validity period.
A patent in its essence is a fixed payment calculated at a rate of 6%, based on the income that an individual entrepreneur is expected to receive from his activities. The size of a patent directly depends on the sphere of employment of a businessman and his location.
It should be noted that the subjects of the Federation have the right to lower the tax rate down to zero. To calculate the patent yourself, you can use the calculator on the FTS portal.
Payment for a patent can be made in a single payment until the expiration of the patent, if the latter is acquired for a period of one to five months inclusive. If the period is from six months to a year, then it is permissible to pay in two parts - the first time no later than 90 days from the date of application of the PSN in the amount of one third of the total cost, and the second part (two thirds) no later than the expiration date of the patent.
The positive aspects in the use of PSN are obvious - this is a profitable system for an operating and income-generating business, while not requiring accounting participation, and if an individual entrepreneur without employees is even exempted from any reports. In addition, the government decided that, as in the case of UTII, patent holders can reduce the cost of the tax by 18,000 rubles for each purchased and registered unit of cash registers.
By cons - a patent, this is a kind of "subscription", so the IFTS does not care whether the real income was received, you will have to pay the full cost. In addition, the PSN is the only tax regime under which it is impossible in one form or another to accept a fixed payment “for oneself” and insurance transfers for employees (in the Pension Fund of the Russian Federation, FFOMS, FSS) to reduce the tax.
Transfers by PSN are made to the BCC associated with the place of business of the payer.
Summarize: Russian legislation there are various types of taxation for individual entrepreneurs, so that any businessman will have the opportunity to choose the appropriate option, precisely for his needs. If you plan to engage in several types of activities, in order to reduce the tax burden, a businessman can combine various forms of taxation for individual entrepreneurs.
At the same time, it is important to ensure that the requirements of each of the regimes are met and to keep separate records of income and expenses for each type. The costs of general business activities are divided in proportion to the income received from each of the activities.
If you decide not to combine taxation regimes, but completely replace one with the other, you need to submit a petition to the IFTS to deregister you as a payer, otherwise your individual entrepreneur will have two types of taxation at the same time, as in the case of combination.
There are situations when entrepreneurs who have recently started their own business and open a business through specialized firms are wondering how to find out on which taxation system their individual entrepreneur is located. In this case, the surest way is to contact your IFTS directly with a passport and TIN certificate or send a written request. Moreover, this must be done as soon as the question arose, otherwise the period of transition to the desired regime may be missed.
Also, regardless of what type of taxation was chosen, if your region has adopted a law on "tax holidays" and you comply necessary requirements:
- Registered as an individual entrepreneur for the first time.
- Less than two years have passed since your registration.
- Registration was carried out after the adoption of the law on "tax holidays".
- You work in the scientific, social, production area, or provide services to the public.
- The share of the activities specified in clause 4 is not less than 70% of the total income.
You will have the right to receive tax incentives completely exempt from payment for any of the modes. In this case, the individual entrepreneur is obliged to hand over the declarations.
As you know, according to the provisions of the Tax Code of the Russian Federation, an individual entrepreneur has the right to choose one of 5 taxation options. That is why many novice businessmen ask which taxation system is better for individual entrepreneurs? I will try to explain to you which species is better to give preference.
Types of taxation systems
Tax law for individual entrepreneurs, it was conceived as a fairly flexible system in which each businessman can choose the most suitable option for himself. As a result, each type of taxation has its own positive negative sides, which must be taken into account when choosing a way to pay taxes. The entrepreneur must understand the details of each of the methods, and also how the method of doing business of the individual entrepreneur will correspond to it.
So, what taxation system to choose for individual entrepreneurs? An individual entrepreneur can choose:
- OSNO - general taxation system.
- USNO is a simplified system.
- UNDV is a unified tax on imputed income.
- PSN - patent taxation system.
- ESNH is a unified agricultural tax.
In order to understand what advantages each type of taxation has, you should familiarize yourself in detail with the systems presented.
OSNO
OSNO is a standard system. If an entrepreneur does not apply to the relevant authorities with a request to change the method of taxation, then he will pay taxes exactly according to the general system.
Under the terms of OSNO, an individual entrepreneur pays income tax, VAT, property taxes and other mandatory fees. In fact, this is the busiest and highest tax rate, so most of the novice businessmen immediately switch to the simplified taxation system.
USNO
At the moment, the simplified taxation system is considered a more popular system, however, it also has negative aspects. The simplified taxation system is divided into two types.
The first one provides for the income of an entrepreneur as a base for taxes, and the second assumes calculation by the method of deducting expenses for doing business from the amount of income. Tax rate may be adjusted in certain regions. The rate on income is 6%, the rate on profit minus expenses is from 5 to 15%.
In other words, if in your region the rate on the second payment option is obviously higher than the rate on income, then it would be reasonable to use the terms of the income rate without deducting expenses. If you have high costs, then it would be more logical to choose the second option. According to the conditions of the simplified taxation system, an individual entrepreneur pays property taxes and other forms of mandatory fees.
UTII
Imputed income is the amount of annual income specified when drawing up a tax payment agreement. The percentage will be charged exactly from this fixed amount.
If the business went badly during the year, then you still have to pay a percentage of the specified amount, if, on the contrary, the dynamics of the ratio of income and expenses was positive and you even exceeded the indicator, then the tax will pay less than with the simplified taxation system and, all the more, OSNO. The rate is adjusted by the municipal authorities.
PSN
Under the terms of the patent system, it is enough to pay for a patent for doing business on specified period... In this case, the entrepreneur is exempt from income tax, VAT and property taxes (in fact, their cost is included in the patent itself). You pay separately only for cadastral value real estate. After the expiration of the term, the entrepreneur can buy another patent.
ESNKh
This system is very similar to the simplified taxation system, but is designed specifically for those entrepreneurs who are mainly engaged in the processes of processing, production of agricultural products. Annual rate of income is 6%.
Mandatory payments
All taxation systems also provide for the need to pay general mandatory contributions... These include:
- Tax on real estate(based on the value in cadastral records).
- Excise taxes.
- Duties (state and customs).
- Water and land taxes.
They are paid if they can be applied to the way of doing business of the sole proprietor.
Limitations in tax systems
At first glance, the simplest and most advantageous system seems to be the patent system. But it has a number of restrictions on the number of employees, maximum income, types of activities of the enterprise, and so on.
You cannot build a large enterprise with such restrictions. The types of activities allowed for the payment of PSN appear in article 346 of the Tax Code of the Russian Federation. All these factors, including the limit on the maximum income, should be taken into account when choosing a tax system. In fact, if your business has every chance of becoming successful and gaining momentum quickly, then even with the payment of OSNO, you can receive many times more than under the restrictions of the patent system.
The ENDV system also has limitations, but it is provided for a higher level of business. The maximum number of employees is 100, the maximum income per year is 1 million rubles. For more details on the conditions, see also article 346 of the Tax Code of the Russian Federation.
The simplified tax system is much broader in scope. In fact, this is the best option for an individual entrepreneur. The restrictions under the terms of the simplified system apply only to legal entities(banks, insurance companies).
At the same time, the simplified taxation system may be banned if the company has more than 100 employees, and the income exceeds 60 million rubles. In this case, it remains only to switch to OSNO. Carefully study the relevant paragraphs of the Tax Code so as not to find yourself in a similar situation.
The main system has no restrictions for individual entrepreneurs, but the accounting itself is much more complicated, and the amount of payments is higher. They switch to OSNO when they have reached the maximum opportunities within the framework of the simplified taxation system, and the business is already firmly on its feet.
How to choose favorable taxation for an individual entrepreneur?
When choosing a taxation system, be guided by the company's business plan. If you can safely count on income, just starting your business, choose ENDV or the patent system. If you plan to start small, then buy a patent. But fixed-payment systems can fail if things go wrong initially and actual earnings are below the fixed price or the cost of the patent.
For a start, it is quite possible to limit yourself to the simplified taxation system, especially since the entrepreneur has the right to change the taxation system.
Also keep an eye on the state in the regions. Some areas on legislative level exempt individual entrepreneurs from paying taxes for several years, in some regions one can find exemptions for up to 5 years. Well, the main advice is compulsory drawing up business plan and detailed study of the Tax Code with all possible nuances.
Finally
The state took care of the development of small business, as far as possible in our conditions. An individual entrepreneur can choose one of five methods of paying taxes, although he is obliged to pay the cost of excise taxes, duties and real estate tax. All taxation systems are suitable for starting a business, but not every one can be used in an already successful and profitable business. The choice of taxation system depends on the confidence in the minimum wage. If the business plan allows it, then you can move to the patent system. In another case, I advise you to use the simplified taxation system, as a result of which the entrepreneur pays for the actual profit.
Many individual entrepreneurs in 2019 live according to the principle of “saving a penny a ruble”. Small business is attentive to costs, so it is important for individual entrepreneurs to choose the right tax regime. What is better - STS, UTII or patent? What benefits can you expect? Is it possible to combine two tax payment systems? Read about this in our article.
How an individual entrepreneur should not be mistaken with the tax system
It is allowed to choose a mode both when registering an individual entrepreneur with the tax service, and later in the process of work. The procedure is the same in both cases. Entrepreneurs who change the tax payment system after the transfer are required to report twice. The first report closes the period when the company worked according to the previous scheme, the second - the remaining one. For individual entrepreneurs and legal entities during registration, the mode of the general taxation system is set by default. Including adherence to the quarterly tax payment schedule.
For small firm it is beneficial to immediately submit a package of documents for transfer to the simplified taxation system ("simplified tax") upon registration. It facilitates reporting and reduces the tax burden, but not for everyone. If the business is already running, you can also change the taxation to a simplified regime from the next reporting period (the application is submitted in advance so that the IFTS has time to register in the USRIP database).
Types of taxation for individual entrepreneurs in 2019
The state provides small and medium-sized businesses with several options for facilitated tax regimes. They are listed in article 18 of the Tax Code of the Russian Federation (together with the names in a detailed and abbreviated version). The conditions for the use of special modes are discussed in more detail in Chapter 26.2 and other sections of the Tax Code of the Russian Federation. The legality of their use is determined by reporting to the IFTS. Identification of violations can lead to a forced transfer to OSNO and fines.
Entrepreneurs themselves choose a preferential system of four possible: STS - a simplified taxation system, UTII - a single tax on imputed income, PSN - a patent taxation system (patent) or Unified agricultural tax - a single agricultural tax. The first two options are universal, since they are suitable for different areas of activity. The second pair provides advantages in limited areas of activity.
When IP cannot be avoided using OSNO
Before deciding which taxation system to choose for individual entrepreneurs in 2019, assess the prospects for the next year of work. If the company goes beyond the restrictions for simplified regimes, it makes sense to keep accounting according to OSNO.
The cost-deduction option is suitable for retail or online stores, where the turnover is small, and a significant part of the proceeds is spent on the purchase of goods, services for their home delivery, wages employees. It is also construction, service centers containing a spare parts warehouse. Compared to OSNO, both modes are beneficial to the entrepreneur.
EXAMPLE! The snack bar earned 300 thousand rubles in profit (700 thousand in revenue, 400 thousand in costs). On the common system, the state will have to pay 93 thousand rubles (with VAT 18%, in 2019 it was raised to 20%). Application of the simplified tax system 15% will allow you to give only 45 thousand (plus annual contributions to extrabudgetary funds- 30 thousand). Total - less than 75 thousand rubles. If the company operates on the STS 6%, then it will pay 42 thousand rubles in taxes and contributions to the Pension Fund and Social Insurance Fund.
It is also beneficial for individual entrepreneurs that they must report once a year (in the absence of hired personnel). This further reduces the cost of accounting.
Which individual entrepreneur is suitable for UTII
Businessmen who have chosen this taxation option often note the convenience in terms of simplified accounting (regulated by Chapter 26.3 of the Tax Code of the Russian Federation). UTII is in demand in areas such as cargo transportation and taxis. In that case, the company may not need an office, you can work on wheels.
"Vmenenka" is also popular in retail, where there is a stable turnover, and there is no time and no one to tinker with documents. This approach is convenient for online store owners: it is more profitable to issue electronic check than to exchange invoices. Quarterly reports and payments to the budget are made regardless of the amount of profit received for the reporting period. The mode is suitable for companies with constant profitability, without seasonal peaks and valleys. The legislation establishes some restrictions on the application of UTII.
One thing applies to enterprises registered as individual entrepreneurs - there can be no more than 100 employees. Otherwise, you will have to switch to OSNO. This condition can be circumvented: if the state is involved in different areas, it is allowed to combine tax systems.
EXAMPLE! The vehicle fleet can continue to work on UTII, and the production with a large number of people can be transferred to OSNO. In this case, accounting will have to be kept separately.
Benefits of a patent for individual entrepreneurs
PSN is used, as a rule, with a seasonal nature of the activity. The advantage is that the entrepreneur pays to the budget only for the patent. You do not need to submit any declaration at the end of the activity to the tax office. The only requirement on the part of the Federal Tax Service is to maintain a ledger of income and expenses. This is necessary to identify the excess of the income limit - 60 million rubles. Relying solely on the conscience of the entrepreneur - it is difficult to catch him in violation, since the owner of the patent is exempted from the obligatory installation of cash registers (clause 2.1 of article 2 No. 54-FZ).
How to qualify for the Unified Agricultural Tax
The system is in demand in the production of agricultural and forestry goods: fish, animal and poultry meat, other animal products, agricultural products - grain, cereals, fruits, vegetables. The choice of the tax regime is carried out on a voluntary basis. The amount is 6% of income minus all costs. The activities of companies operating on the basis of the agricultural tax are regulated by ch. 26.1 of the Tax Code of the Russian Federation.
The main requirement for the transition to the unified agricultural tax is that more than 70 percent of the output of a small enterprise should be agricultural products. The indicator is monitored according to the data tax return... Entrepreneurs at the Unified Agricultural Tax have the right to reduce the taxable base by the amount of losses for past reporting periods... For example, if last year there was a bad harvest, and the company went into negative territory. There is no such benefit on other special modes.
Benefits of special taxation regimes for individual entrepreneurs
Small businesses are most often chosen "simplified" - 6 or 15 percent. In both cases, it is easy to calculate how much to pay. But these are not all the advantages, there are others:
- possibility of decreasing taxable base on the amount of mandatory pension and social insurance contributions (valid for UTII and STS);
- no need to transfer accounting reports v tax office(for STS);
- taxes are calculated for a calendar year (only for the simplified tax system).
The transition to UTII, ESHN, the acquisition of patents is beneficial only for certain types of activities. The simplified mode makes it possible to work with a minimum document flow. You can get the maximum benefit if you use two tax systems at the same time.
Three months of accounting, personnel records and legal support for FREE. Hurry up, the offer is limited.