What types of taxation systems are there for IP. What taxation system is optimal for an individual entrepreneur
It's time to talk about what types of taxation for individual entrepreneurs exist. In this article, we will look at possible options, their features and differences from each other.
The entire list of types of taxation is as follows:
- DOS (General taxation system for IP)
- USN (Simplified taxation system for individual entrepreneurs)
- UTII (Imputed taxation system for individual entrepreneurs)
UTII or single tax on imputed income
It is used for certain types of activities, when an individual entrepreneur is charged with some average value of income, from which tax is paid. For example, UTII is paid by photographers, cargo transportation workers, shops with a trading floor area of less than 150 sq.m. The types of activities for which UTII is applied may differ depending on the subject Russian Federation. There is also the concept of correction factors for different types activities. For example, for a store, the correction factor would be trade area.
There are five tax regimes in Russia.In the article, we will figure out what is the difference between them, and which type is right for you.
General system of taxation
For large businesses and those who need VAT
If, when registering a business, you did not apply for another taxation system, you will be put on the general system. OSNO is not always profitable, especially at the start of a business. Organizations must keep accounting in full, and individual entrepreneurs must form a difficult book of accounting for income and expenses.
You will have to pay several taxes and submit reports on them:
- income tax- LLCs pay 20% of the difference between income and expenses, and individual entrepreneurs pay 13% personal income tax,
- property tax organizations, if you have real estate,
- VAT most often it is 18% of the sold goods or services and is reduced by the VAT that you pay to your suppliers.
In most cases, VAT is the main reason why DOS is chosen or, conversely, abandoned. VAT is not calculated by the most in a simple way: you will have to keep in strict order all invoices, submit quarterly reports to the tax office, be well versed in the intricacies of accounting and spend a lot of time. Or hire an accountant, but start-up entrepreneurs often do not have enough money for this.
Therefore, if you are not engaged in wholesale trade and there are no large firms who work with VAT, we advise you to pay attention to the special modes.
Simplified taxation system (STS)
Beneficial for small businesses and suitable for many businesses
STS is often chosen by novice entrepreneurs. It is convenient because you will pay one STS tax instead of three taxes of the general system and report once a year.
Before switching to the simplified tax system, select an object - what you will pay tax from:
- From income— at a tax rate of 1 to 6% depending on the region, type of activity and the amount of income received.
- The difference between income and expenses- at a tax rate of 5 to 15% depending on the region, type of activity and the amount of income received.
On the USN "Income" you can reduce the amount of tax on insurance premiums for individual entrepreneurs and employees. Individual entrepreneurs without employees can reduce the tax completely on contributions for themselves, while LLCs and individual entrepreneurs with employees can only half.
On the simplified tax system, it will be possible to deal with reporting even without an accountant. And electronic accounting services, such as, make this task easier. Elba helps prepare reports in a few clear steps and sends them to the tax office via the Internet. You can quickly create invoices and acts for clients, and receive notifications of reporting deadlines - even from your mobile. And with difficult questions you can contact the accountant directly in the service.
If your IP is less than 3 months old, use it for free.
What is more profitable: STS "Income" or STS "Income minus expenses"?
Approximately determine the planned income, the amount of expenses and the possibility of confirming expenses primary documents(cheques, bills of lading, waybills, etc.).
- USN "Income" it is more profitable to apply if you have a small amount of expenses - less than 60% of income, or it is difficult to document expenses. Well suited for consulting services or, for example, for renting out real estate.
- USN "Income minus expenses" more profitable under the following conditions: a large amount of expenses - more than 70-80% of income; expenses can be easily confirmed before the tax; it is planned that expenses will be regular; if your type of activity has a preferential rate in the region (in most regions, you need the income from it to be at least 70% of total income). When trading, it is more profitable to use “Income minus expenses”.
How to switch to USN?
To choose this tax system, submit a notification to the tax office: within 30 days after registering a business or before December 31 to apply the simplified tax system from the beginning of next year. For some companies, restrictions for the use of the simplified tax system: closed activities, annual income exceeds 150 million rubles, branches and representative offices are open, authorized capital more than 25% consists of the contribution of another organization.
Single tax on imputed income (UTII)
Suitable for shop, cafe, taxi and other businesses, can not be used in Moscow
On UTII, the amount of tax is fixed and does not depend on income, but on business parameters: the area of \u200b\u200bthe trading floor, the number of employees or Vehicle. Every business has its own metric.
UTII tax can be reduced by insurance premiums. Organizations and individual entrepreneurs with employees can reduce the tax by up to half at the expense of insurance premiums that they paid for employees. And entrepreneurs without employees can reduce the tax without limiting the contributions that they paid for themselves.
How to switch to UTII?
To apply UTII, submit a notification to the tax office within 5 days from the start of activity. But first, check that this tax regime has been introduced in your region. Remember, imputed tax cannot be applied if the share of another organization is more than 25% and if you have more than 100 employees.
Reporting for UTII
Reporting and payment of imputed tax must be done quarterly. will help you prepare the necessary reports and submit them on time.Since a specific type of activity is subject to UTII taxation, for other types that do not fall under this regime, the general taxation system or STS is applied.
As a bonus, there is one more pleasant moment - when paying in cash to UTII, you can not use cash registers.
Find out more in the article " » our help desk.
Patent taxation system
Only for individual entrepreneurs who rent apartments, are engaged in software development, tutoring and other businesses
The patent system is similar to UTII: it is also valid only for certain types of activities and is used along with the general taxation system or STS.
What are the advantages of the patent system?
You don't need to file tax returns. You buy a patent for a period of 1 month to a year and are exempted from communication with the tax authorities for this type of activity. You need to pay for the patent on time and keep a separate one.The value of a patent depends on the potential income, which is determined by local authorities. Your actual income does not affect it and the amount of the patent is not reduced by insurance premiums.
There is a patent to apply limitation in terms of the number of employees - no more than 15 people and annual income should not exceed 60 million rubles.
How to apply for a patent?
If you decide to apply this tax regime, you need to apply to the tax office with an application within 10 days. The patent is valid for 1 type of business and in a limited area. If necessary, you can get several patents.
When working with cash, individual entrepreneurs on a patent are also exempt from the use of cash registers.
Unified Agricultural Tax (ESKhN)
Designed for farmers only
Similar to the simplified taxation system, but only suitable for those who independently grow, process and sell agricultural products. We will not dwell on this tax regime in detail.
Start-up entrepreneurs rarely apply the general taxation system due to its tax burden. If it is not important for you to be a VAT payer, we advise you to file a notification for the application of the simplified tax system. You can definitely calculate the tax in one step and submit a report once a year in any scenario.
For individual entrepreneurs engaged in 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 ( single tax on imputed income), STS (simplified taxation system) and PSN (patent taxation system). On the types of taxation for individual entrepreneurs, says Mikhail Kotelnikov, lawyer legal service Solver
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 return and physical indicator.
In relation to retail trade, the basic yield is from 1800 to 9000 rubles, and the physical indicator is the number square meters trading area. With regard to retail trade, the sales area cannot exceed 150 square meters per facility.
Based on the indicated indicators (and increasing / decreasing coefficients), a the tax base to which the rate of 15% applies.
This system of taxation is often the most optimal and profitable regime.
Unfortunately, due to the peculiarities of tax legislation, it is not applicable throughout the Russian Federation and, in particular, cannot be applied in Moscow.
The use of UTII exempts entity from the following taxes:
- income tax;
- Corporate property tax (with a few exceptions);
- Value added tax (except for customs VAT and VAT withheld by a tax agent).
If the taxpayer is an individual entrepreneur, he is exempt from:
- income tax individuals in relation to income received from the implementation entrepreneurial activity;
- Tax on the property of individuals in relation to property that is used for entrepreneurial activities;
- Value added tax (taking into account the above features).
Application UTII systems has a number of limitations. In addition to the area of the trading floor indicated above, 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.
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This taxation system is often chosen by novice entrepreneurs, since it is convenient for those who have to pay instead of the three taxes of the general system, the so-called. single tax under the simplified tax system and provide tax reporting once a year.
When using the simplified taxation system, a legal entity or an individual entrepreneur is exempt from paying the same taxes as when using the UTII discussed above.
More about tax reporting IP:
To choose for yourself as tax regime USN, the entrepreneur has two course of action:
The first is if thirty days have not passed since the creation of a legal entity or obtaining the status of an individual entrepreneur. In this case, the entrepreneur simply sends a notification to the tax authority in a special form. If specified period passed, then such a notification must be submitted to the tax authority before December 31 of the 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 on the basis of the object of taxation is divided into two types: USN "Income" and USN "Income minus expenses".
USN "Income" it is more profitable to apply in cases where the amount of expenses is small - less than 60% of income, or it is difficult to document the expenses.
A significant advantage of this variant of the simplified tax system is that the insurance premiums to the PFR, MHIF and FSS 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 property rental. For a wholesale store or retail the value of expenses exceeding 60% of income is typical. Therefore, in this case, a more optimal type may be 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 income received and expenses incurred.
This approach is much closer to the calculation of income tax, however, it should be borne in mind that in relation to the simplified tax system, the list of deductible expenses is closed. In addition, there is always the risk of non-recognition tax office expenses declared in the tax return.
It should also be borne 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 minimum tax at a rate of 1% of revenue.
In addition, it should be noted 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 and representative offices.
Simplification, imputation and patent. How to choose a taxation 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 - patent. Also, as in the case of the simplified tax system, the application of the patent system exempts personal income tax, as well as to a certain extent from property tax and VAT.
Its simplicity lies in the absence of the need to submit tax returns, which implies the absence of bureaucratic troubles associated with the submission and verification of a tax return. Income is recorded in the income ledger 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 value of a patent is fixed amount, which is calculated based on the tax rate of 6%.
The tax base for this system of taxation is the potential annual income. In fact, the PST is a prepaid taxation system, that is, the patent must be paid before its expiration date.
A patent can be acquired 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 in ease of use and exemption from the same taxes as the simplified tax system, which we considered above, also has a number of limitations for application, 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 a stationary retail space should not exceed 50 square meters for each trade facility;
- the total number of employees should not exceed 15 people;
- the total amount of annual income from all patents cannot exceed 60 million rubles.
There are several taxation systems for individual entrepreneurs (IP). One of the most important points for entrepreneurs is the right choice of taxation system. The procedure for the application of all taxation systems is regulated by the norms of the relevant chapters of part two of the Tax Code of the Russian Federation.
Each of the taxation systems has its own characteristics, its own terms of payment, terms and forms of reporting. An individual entrepreneur has the right to choose a system of taxation, accounting and reporting, as well as to carry out various types of activities, while using several taxation systems.
General (ordinary, traditional, classical) taxation system
This is a taxation system in which an entrepreneur pays all necessary IP taxes, fees, payments, if he is not exempt from paying them.
The application of the simplified taxation system, the USN, is voluntary. Thus, an individual entrepreneur is free to decide on the application of a simplified taxation system and the choice of an object of taxation.
Application of the simplified tax system for individual entrepreneurs provides for the payment of a single tax and exemption from the obligation to pay:
VAT, with the exception of VAT payable upon importation of goods into the customs territory of the Russian Federation;
personal income tax (in relation to income received from);
tax on the property of individuals (in relation to property used for business activities).
All other taxes of individual entrepreneurs are paid in the prescribed manner (paragraph 4, clause 4, article 346.26 of the Tax Code of the Russian Federation).
Thus, with UTII, IP taxes and duties are paid:
land tax;
transport tax;
excises;
state duty;
VAT on the import of goods into the customs territory of the Russian Federation, etc.
In addition, the payment of UTII does not exempt from the calculation and payment of insurance premiums for mandatory pension insurance (paragraph 5, clause 4, article 346.26 of the Tax Code of the Russian Federation), as well as contributions to compulsory social insurance against industrial accidents (paragraph 7, article 3 federal law No. 125-FZ "On mandatory social insurance from accidents at work and occupational diseases).
In addition, taxpayers are required to perform the functions tax agent, pay personal income tax for their employees.
At the same time, UTII is not applied throughout the Russian Federation. This is due to the fact that only:
Representative bodies of municipal districts;
representative bodies of city districts;
legislative (representative) bodies of state power of the federal cities of Moscow and St. Petersburg (clause 1 of article 346.26 of the Tax Code of the Russian Federation).
In order to introduce a taxation system in the form of UTII on the territory of a municipal district or city district (as well as in Moscow and St. Petersburg), the bodies listed above must adopt an appropriate regulatory legal act. If such a document is not adopted by representative bodies (legislative (representative) state authorities of the federal cities of Moscow and St. Petersburg), then the taxation system in the form of UTII is not applied in the territory entrusted to them.
UTII is applied along with the general taxation system and other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees (for example, the simplified tax system and).
UTII taxpayers are individual entrepreneurs if the following conditions are simultaneously met:
On the territory of their business activities, UTII was introduced in accordance with the established procedure;
in local regulations legal act about UTII, among the types of business activities subject to this tax, the type of activity carried out by the organization (entrepreneur) is also mentioned (clause 1 of article 346.28 of the Tax Code of the Russian Federation).
Unified Agricultural Tax (ESNKh)
Taxation system for agricultural producers. This system of taxation is established by Ch. 26.1 of the Tax Code of the Russian Federation and is applied on a voluntary basis.
Thus, entrepreneurs producing agricultural products, carrying out their primary and subsequent (industrial) processing and selling these products, under certain conditions, can switch to paying a single agricultural tax (UAT).
If an entrepreneur is engaged in several types of activities, one of which is transferred to payment of UTII, then for other types of activities, the simplified tax system, unified agricultural tax or the general taxation system may be applied.
The choice of taxation systems is carried out by entrepreneurs themselves, with the exception of UTII.
An individual entrepreneur can choose a taxation system both simultaneously with registration as an individual entrepreneur, and after it. If the future entrepreneur wishes to use the simplified tax system or unified agricultural tax, then he has the right to apply for this within five days from the date of registration in tax authority indicated on the registration certificate. Only in this case, an individual entrepreneur has the right to apply the simplified tax system or pay the unified agricultural tax from the date of its creation.
If he did not meet this deadline or did not submit such an application at all, then it is automatically considered that he applies the general taxation system. An entrepreneur can voluntarily change this regime only from the beginning of the next calendar year by submitting an appropriate application within the time limits established by the Tax Code.
- 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. Consider the currently existing and regulated by Russian tax legislation systems.
BASIC
The General Taxation System, or OSNO, is the "default" system. If the individual entrepreneur, during registration and registration, did not specify which taxation system he wants to use, then OSNO starts to be used automatically. Entrepreneurs who work under the OSNO fully conduct Accounting, including the book of income and expenses, and also pay all general taxes. These include value added tax (VAT), personal income tax and property tax.
USN
USN is simplified system taxation. It can be chosen voluntarily during the registration and registration of IP. It is necessary to notify the authorized division of the Federal Tax Service that the future entrepreneur has chosen the USN. Thus, 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 every annual quarter. In addition, a tax return is filed every year. In addition, reduce total amount tax paid can be at the expense of insurance premiums. For individual entrepreneurs with employees, the maximum reduction percentage is 50%. For those who do not hire workers, there is no such restriction, and an individual entrepreneur can pay taxes in a much smaller amount than with OSNO.
When deciding, you should make sure that the types of activities of the individual entrepreneur are not included in a special list of those types of activities for which it is forbidden to choose the simplified tax system. This list is provided in Article 346.26 tax code RF. In addition, there is a limitation on annual income: it should not be more than 60 million rubles multiplied by the deflator coefficient. In 2014, you should focus on 67 million per year. If the amount of income is less, then you can safely choose the simplified tax system.
UTII
is a single tax on imputed income. If the USN is sometimes called a simplified version, then UTII is an 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 Inspectorate tax service, whose tasks include control of the territory of registration of IP.
So, what is better - simplified or imputed? 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, such actual indicators as the number of employees, the area of the trading territory, and so on play a role in the formation of the tax.
The calculation is adjusted taking into account the 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, similarly to the simplified tax system, there is a 50% limit, for individual entrepreneurs without employees there is no such restriction.
In most cases, one does not have to face a dilemma: USN 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 stop at the 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, since 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 the patent is that it is not necessary to pay taxes on a quarterly basis 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 the patent on time. Income from activities for which a patent has been acquired is recorded in a separate ledger. The amount of the patent is not reduced due to insurance premiums, as with the simplified tax system or UTII.
What's better?
Each entrepreneur will face the question of what to choose: USN, UTII or OSNO. As practice shows, both the simplified tax system and UTII are more profitable for the entrepreneur. The patent system is too specific in most cases, and the OSNO will have to be used if the income is more than a certain amount.
Since UTII applies only to certain types activities, it is best to give preference to the simplified tax system. This is the least expensive and least troublesome option. If an individual entrepreneur is not engaged in wholesale trade, and his clients do not require invoices, then "simplified" will be just an ideal choice.
USN options
When deciding which taxation system to choose for an individual entrepreneur in 2014, one 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 evaluate 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 under the simplified tax system are given in article 346.16 of the Tax Code of the Russian Federation.
Taxation of net income
Choosing net income as an object of taxation is a profitable solution in the following cases:
- The amount of expenditure is small, or the expenditure is rather difficult to document. In order not to get confused with the documentation that can confirm the amount of expenses, you can choose this option of the simplified tax system.
- The IP is going to conduct its activities without employees.
- The entrepreneur plans to pay with suppliers of raw materials or products using electronic payment systems. Documentary evidence of 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 costs. Among other things, it can be any information or consulting activity. After evaluating the expected amount of income, an individual entrepreneur may well come to the conclusion that it will 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 the amounts representing the difference between income and expenses will be subject to taxation, it is beneficial in the following cases:
- The estimated amount of expenses will be very large and will amount to a considerable 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 fixed.
- 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 the income from benefits will be at least 70% of the total income of the entrepreneur.
Thus, choosing a simplified tax system with a choice as an object of income minus expenses 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.
Outcome
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 start-up entrepreneurs is usually a rather unprofitable and inconvenient option.
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