Taxation systems for individual entrepreneurs: USN, UTII, patent, basis and which special mode to choose for individual entrepreneurs. What type of taxation to choose for individual entrepreneurs

21.10.2019

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

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

What determines the taxation procedure?

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

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

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

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

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

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

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

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

General tax

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

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

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

VAT for individuals

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

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

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

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

simplified tax system

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

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

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

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

UTII

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

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

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

Patent

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

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

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

The application of this type of taxation is impossible if:

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

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

Unified agricultural tax

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

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

What's better?

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

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

Other taxes

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

There are also additionally:

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

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

How to change the tax system

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

Which tax system to choose for individual entrepreneurs ? Russian tax system offers the entrepreneur a fairly wide choice of taxation systems. But legislation changes every year, so the choice may not be easy.

Taxation of individual entrepreneurs: list of taxation systems

One of the most important issues that concern budding businessmen - which taxation system to choose for individual entrepreneurs? Individual entrepreneurs in Russia have a choice of 5 taxation systems, and each of these systems has both advantages and disadvantages.

Basic systems taxation for individual entrepreneurs :

general taxation system (OSNO);
simplified taxation system (USNO);
payment of the single tax on imputed income (UTII);
patent tax system (PTS);
payment of the unified agricultural tax (UST).

Brief description of taxation systems

Let us briefly consider the features of each of the taxation systems available to domestic entrepreneurs.

The general tax system will be assigned to the taxpayer by default, unless he expresses a desire to use another one. An entrepreneur whose taxation is carried out according to the OSNO system pays income tax, VAT, property tax, as well as a number of taxes and fees mandatory for all taxation systems.

However, OSNO implies one of the highest tax burdens, therefore, after the introduction of a simplified taxation system, most entrepreneurs switched to the simplified tax system. The simplified taxation system exists in 2 versions. In the first option, the tax base is the income of the entrepreneur, in the second it is calculated according to the “income minus expenses” scheme. Rates for the simplified tax system are fixed at the federal level with the possibility of adjustment within the established interval in the regions. Income is taxed at a rate of 6%, and “income minus expenses” - from 5 to 15%. An entrepreneur using the simplified tax system also pays property tax based on cadastral value real estate and a number of mandatory taxes and fees.

UTII involves paying tax according to the annual income base established by law (the so-called imputed income). This base is adjusted by coefficients established regionally and at the municipal level.

The patent tax system is the simplest of all. In order to work, an entrepreneur only needs to buy a patent for the period during which he intends to provide a certain type of service. The patent fee is the amount of tax on income from business activities and replaces VAT and property tax (with the exception of tax paid on the cadastral value of real estate).

Thus, entrepreneurs using UTII, PSN or simplified taxation system are not exempt from property tax calculated on the basis of the cadastral value of objects real estate, as well as a number of mandatory taxes. A number of mandatory taxes paid by individual entrepreneurs include: excise taxes, state and customs duties, land tax, water tax, mineral extraction tax and some fees. And if these taxes and fees are applicable to the activities that an entrepreneur conducts, they will have to be paid under any taxation system.

The Unified Agricultural Tax is relevant for those entrepreneurs who are engaged in the production and/or processing of agricultural products. This system has much in common with the simplified tax system, and the rate is the same - 6% of annual income.

What taxation system can an individual entrepreneur apply?

It would seem, what could be simpler? The easiest way for an entrepreneur to work is through the patent taxation system: buy a patent and forget about taxes as long as it is valid... But not everything is so simple.

Firstly, the patent system is applicable only for a limited list of activities, which mainly include those related to the provision of services to the public. Full list types of activities for which PSN is possible are listed in Art. 346.43 Tax Code of the Russian Federation.

Secondly, there are physical restrictions that relate to the maximum permissible number of employees of an individual entrepreneur, as well as the maximum amount of income of an entrepreneur. In addition, a patent does not replace all taxes; there remains a number of mandatory taxes that an individual entrepreneur will have to pay, if they are applicable to him.

Thus, the taxation system that an entrepreneur can apply depends on quite large quantity factors.

Restrictions on the use of taxation systems for individual entrepreneurs

The UTII system has the same restrictions as the PSN (limitation of the maximum amount of income, the number of employees of an individual entrepreneur), but the number of types of activities for which the transition to this system is allowed is much less than for the PSN. But maximum amount IP employees increase to 100 people and possible income may exceed the limit for PSN of 1 million rubles. That is, UTII is a more serious level of business.

A complete list of activities for which UTII can be used is given in Art. 346.26 Tax Code of the Russian Federation.

The simplified tax system has even wider possibilities. The list of types of activities in which the simplified tax system can be applied has not been established, but there are some restrictions, most of which relate to legal entities and is irrelevant for individual entrepreneurs. For example, banks and insurance organizations cannot switch to the simplified tax system.

But there are other reasons why an entrepreneur may be prohibited from switching to the simplified tax system: for example, if the value of the property that the individual entrepreneur uses in his activities exceeds 100 million rubles, the number of employees of the individual entrepreneur exceeds 100 people, or the annual revenue exceeds 60 million rubles multiplied by the index deflator

There are other restrictions, so a future entrepreneur should carefully study the section of the Tax Code of the Russian Federation devoted to the simplified taxation system, so as not to receive an unexpected refusal to apply it.

OSNO is a general taxation system that has no restrictions since the use of UTII for certain types of activities has ceased to be mandatory. This is the most difficult management option tax accounting, and besides, as a rule, noticeably increasing the amount tax payments entrepreneur. But it has to be used if all other taxation systems are unavailable.

Which taxation should I choose for individual entrepreneurs?

So which one choose a tax system for individual entrepreneurs? There will be no definite answer, since any taxation system can become optimal under a certain set of circumstances.

Most useful advice Before choosing a taxation system, you will draw up a business plan for the enterprise (if this has not already been done earlier). If an entrepreneur is not confident in his level of earnings, the best solution would be not to choose those systems that require a fixed payment, for example, the UTII system or the patent taxation system. Indeed, in this case, even if the results of activities generate less income than expected, the tax will not change. The taxation system can subsequently be changed.

In this case, it would be better to choose a general or simplified taxation system, especially since many regions are considering the possibility or are already developing bills that would exempt entrepreneurs starting their business for the first time from taxes for a certain period (in some regions - up to 5 years).

It would also be useful to study the Tax Code in detail again. Russian Federation to make sure that all the nuances of each tax system are known to the entrepreneur.

One of the main issues that any entrepreneur must resolve, preferably even before registering a business, is the issue of choosing an individual entrepreneur taxation system. On this moment for any individual entrepreneur there are several options from which you can choose the most suitable one directly for his field of activity and volume of income: OSNO, simplified tax system, UTII, unified agricultural tax and PS. Let's look at each of them in more detail.

OSNO or general taxation system can be used by absolutely any organization or individual entrepreneur. Moreover, every individual entrepreneur who does not submit an application for the application of a different (special) regime on time automatically ends up on the general system.

The OSNO foundation for an individual entrepreneur is based on the payment of three taxes:

VAT - “value added tax” - with a basic tax rate of 18% (input VAT is subtracted from the “sales” VAT), however, there are also preferential rates of ten and zero percent. Transferred in equal payments no later than the 25th day of each of the three months following the reporting quarter;
Personal income tax – “tax on income” individuals» with a base rate of 13% of the difference between the entire volume of revenue of an individual entrepreneur and the costs incurred by him, if they are documented. If there are no documents confirming expenses, then income can only be reduced by a professional tax deduction of 20%;
transport tax, if the entrepreneur has equipment;
, if the businessman owns real estate.

Also, regardless of the taxation regime, each individual entrepreneur is obliged to pay fixed contributions to the Pension Fund “for himself” in the amount established by the government of the Russian Federation (for 2019 - this is 32,385 rubles), insurance deductions to the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund for employees (if he works more than 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 “expenses” column and reduce the tax base.

On the positive side this mode taxation, 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; the need to hire a professional accountant for accounting and the upcoming submission of more reports. VAT, for example, is paid quarterly and it is necessary to ensure that all documentation that reduces the tax base is in perfect order.

Within the same business, you can combine tax regimes - for example, use OSNO for wholesale trade, and for retail use UTII (“imputation”). Or, with network retail stores, transfer to the patent system shops with a sales area of less than fifty square meters, the larger ones will remain on the common system.

You cannot combine a general system with a “simplified” one!

The simplified taxation system is a simplified taxation system or “simplified”.

Perhaps the most popular tax regime among small businesses, however, in order to apply it you must meet a number of criteria:

No more than one hundred employees can be hired.
Total cash receipts are limited to a limit of 150 million rubles.
The size of fixed assets should not exceed 150 million rubles.
You cannot produce excisable goods (for example, alcohol and tobacco).
You cannot mine or sell minerals.
Cannot be applied simultaneously with OSNO and the unified agricultural tax (UST)
The notification form of 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 tax regime, until December 31 of the year preceding the year of transition. The exception is the transition from UTII, then, having submitted to tax office form approved by order of the Federal Tax Service of the Russian Federation No. ММВ-7-3/829@, an individual entrepreneur has the right to begin applying the simplified tax system immediately from the beginning of the month in which the obligations for “imputation” ended.

The advantages of using the simplified tax system definitely include much easier record keeping, filing one return for this tax per year, less close attention tax authorities. Also, there is no obligation to pay property tax (with the exception of premises taxed at cadastral value - 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 a common system to cooperate with “simplificationists”. Also, if the business grows, in order not to exceed 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: “ simplified tax system 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 activity (the final list in Article 346.16 of the Tax Code of the Russian Federation) for a businessman are more than 61%, you should stop at “”, if less, then simply “Income” more profitable.

By the way, 1% of insurance premiums from the amount of revenue exceeding 300,000 rubles, under both versions of the simplified tax system, are paid from total cash receipts, despite the fact that under the OSNO it is already allowed to take income minus professional deductions as the base.

The tax is transferred to the account of the Federal Tax Service 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 (also annual) is paid until April 30 of the next year.

Everything is obvious here - the tax is calculated from the base, which is the revenue received by the individual entrepreneur. In the standard version, this is six percent, but regions, by their decision, can lower this rate to one percent.

To calculate the amount of tax, you need to multiply the entire tax base by 6%. A fixed payment that each individual entrepreneur pays for himself, as well as a 1% contribution and insurance contributions for personnel, can reduce the amount of the simplified tax system, if they are paid during the quarter for which the transfer is made advance payment"simplified". If a businessman works alone, the simplified tax system can be reduced to 100%, if with staff - up to 50%.

Let's say:

Individual entrepreneur Mamontov received income for the quarter of 150,000 rubles.
On March 20 (that is, during the first quarter), he transferred a quarter of the fixed contribution 32385: 4 = 8096.25 rubles to the Federal Tax Service.
The tax advance will be (150,000 x 6) - 8096.25 = 903.75 rubles. We apply 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 tax amount was zero or a negative number, then there would be no need to pay an advance under the simplified tax system.

What if IP Mammoths had hired employees, for which he paid 3,000 rubles in 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 as credit, therefore, you will still have to pay (150,000 x 6): 2 = 4,500 rubles. Moreover, it should be remembered that if an individual entrepreneur hires staff 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 According to the simplified tax system, you should remember that the tax is considered a “cumulative total”, that is, when accruing for six months, you need to take into account income and expenses for six months, and for nine months - taking into account the first quarter and half of the year.

Transfers under the simplified tax system 6% are made to KBK 182 1 05 01011 01 1000 110

In this option, the tax base is taken as the total income of the entrepreneur, reduced by the costs included in the list in Art. 346.16 Tax Code of the Russian Federation. The standard tax rate is fifteen percent, but the constituent entities of the Federation can, by their decision, lower it to five percent. This decision will also determine whether the benefit applies to all entrepreneurs in the region or only to certain categories.

To determine the amount of tax, you need to multiply the calculated base by 15%. Wherein fixed payment, which each individual entrepreneur pays for himself, as well as a one percent contribution and insurance premiums for employees in in full are included in the list of expenses, 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 contribution 32385: 4 = 8096.25 rubles.
The remaining 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 revenues.

Let’s say, if in the case of Sviridov his expenses exceeded his income, then 150,000 x 1% = 1,500 rubles would be payable. This “minus” could be included in future expenses, but no later than 10 years later.

Transfers under the simplified tax system of 15% and the minimum tax are made to the total BCC 182 1 05 01021 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 a simplified tax system of 6% and a simplified tax system of 15% for one individual entrepreneur. But it is permissible to combine any of the simplified taxation system options with UTII or the patent system.

UTII is a single tax on imputed income or “imputed income”. The scope of its application is much narrower. Local authorities decide independently whether all types of taxes for individual entrepreneurs can be applied on their territory. In Moscow, for example, “imputation” has been abolished.

In order for an entrepreneur in other regions to choose this special tax regime, he must meet the following criteria:

staff of less than 100 people;
the entrepreneur is not involved in a trust agreement or 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 “boosted” business, when you can predict in advance whether a fixed payment will be profitable, the ability not to keep accounting records and simple reporting.

The main negative point is also obvious - if suddenly the individual entrepreneur was unable to make a profit or it was not enough, you will still have to pay UTII 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 income imputed (assumed) by the state, calculated using a special formula that takes into account the type of occupation, location of the business, area trading floor store, number of staff.

Online calculators for calculating UTII are available on the Internet, but to understand the principle of calculation, it is enough to familiarize yourself with the formula:

Basic return x physical indicator x K1 x K2 x 15% x 3

The amount of basic profitability and physical indicator (this is usually the footage of the hall, the number of retail 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 established every year by the Ministry of Economic Development. For 2019 it is 1.868. K2 is a local coefficient tied to the type of occupation and place of activity. 15% is the standard tax rate, which can also be reduced by decision of the regions. 3 – number of months in a quarter.

At final settlement tax, an entrepreneur, as in the case of the simplified tax system, if he works alone, can reduce the payment by a fixed contribution “for himself” paid in the reporting quarter up to 100% or, if there are employees, by contributions for himself and insurance transfers for employees , but not more than 50% of the tax amount.

Also, by the decision of the government, in order to make it easier for small businesses to introduce online cash registers, individual entrepreneurs on UTII can reduce the tax by an amount of 18,000 rubles for each purchased and registered by him with the tax office. cash machine.

An entrepreneur can switch to imputation either immediately upon registering a business, or at any time by submitting form No. UTII-2 to the Federal Tax Service no later than five days from the date specified in the application (the start date of activities falling under UTII). Individual entrepreneurs who already use the simplified tax system can change the tax to UTII only from the beginning of the new tax period - the calendar year.

As in the case of the simplified version, UTII for an individual entrepreneur replaces three taxes of the general system: personal income tax, VAT and property tax (again, in cases where the property is not included in the list of taxes subject to cadastral value). The imputation declaration is submitted quarterly before the 20th day 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 tax system is a special regime that can be used for individual entrepreneurs simultaneously with any other option: OSNO, simplified tax system, unified agricultural tax or patent. But when applying with Unified Agricultural Tax, you must remember that income from activities subject to UTII should not exceed 30% of the total revenue, otherwise, the right to Unified Agricultural Tax will be lost.

Transfers for UTII are made to KBK 182 1 05 02010 02 1000 110

Unified agricultural tax - unified agricultural tax. Only agricultural producers (individual entrepreneurs engaged in the field of crop production, livestock farming, forestry, breeding and fishing) can choose this special mode, and main criterion for transition: so that the amount of income from this activity is not lower than 70% of the total turnover of the entrepreneur. You can start applying the Unified Agricultural Tax by submitting an application within 30 days after opening your business, or only from the new calendar year, submitting an application for the transition before December 31 of the current year.

The tax calculation is similar to the principle of the simplified tax system of 15% - we take all income, subtract from it the actually paid expenses (this also includes the fixed payment to the Pension Fund for individual entrepreneurs), and multiply the remaining difference by the tax rate, in in this case she's only six percent. The calculation is made on an accrual basis from the beginning of the year, and if there were losses in previous periods, they can also be taken into account in expenses.

The undoubted advantage of using the Unified Agricultural Tax is the low tax rate and extremely simplified accounting with a minimum of reports.

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 by March 31 of the next year. To optimize taxation, if an individual entrepreneur engaged in agriculture has several areas of activity, a single agricultural tax can be combined with imputation and a patent.

Transfers under the Unified Agricultural Tax are made to KBK 182 1 05 03010 01 1000 110

PSN – patent taxation system or “patent” is only suitable for individual entrepreneurs.

Entrepreneurs can use it:

engaged in one of the 63 types of activities specified in Art. 346.43 of the Tax Code of the Russian Federation. This list can be expanded by local authorities, for example, in Moscow they added trading through vending machines;
the number of employees during the validity period of the PSN should be no more than 15 people (even if there are several patents);
The individual entrepreneur is not involved under a simple partnership agreement or trust management of property;
planning to receive no more than 60 million rubles of income per year from all areas of activity.

An entrepreneur who wants to be on a PS can submit an application for this immediately at the time of registration of an individual entrepreneur or later ten days before the start of its validity.

A patent, at its core, is a fixed payment, calculated at a rate of 6%, based on the income that the individual entrepreneur is expected to receive from his activities. The value of a patent directly depends on the businessman’s field of employment 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 a patent yourself, you can use the calculator on the Federal Tax Service portal.

Payment for a patent can be made in a single payment until the expiration of the patent, if the latter is purchased for a period of one to five months inclusive. If the period is from six months to a year, then it is permissible to make payment 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) not late expiration of the patent.

The positive aspects of using PSN are obvious: profitable system for an operating and income-generating business, which does not require accounting participation, and in the case of an individual entrepreneur without employees, then even exempt from any reporting. In addition, the government decided that, as in the case of UTII, patent holders can reduce the cost of tax by 18,000 rubles for each purchased and registered unit cash register equipment.

The disadvantages are that a patent is a kind of “subscription”, so the Federal Tax Service does not care whether real income was received; you will have to pay the full cost. In addition, PSN is the only taxation regime in which it is impossible, in one form or another, to accept a fixed payment “for oneself” and insurance transfers for employees (to the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, the Social Insurance Fund) as a tax reduction.

Transfers under PSN are made to KBK associated with the payer’s place of business.

Let's summarize: Russian legislation provides for different kinds taxation for individual entrepreneurs, so that any businessman will have the opportunity to choose the appropriate option specifically for his needs. If you plan to engage in several types of activities, to reduce the tax burden, a businessman can combine various shapes taxation for individual entrepreneurs.

At the same time, it is important to ensure that the requirements of each regime are met and to keep separate records of income and expenses for each type. Expenses for general economic activities are divided in proportion to the income received from each type of activity.

If you decide not to combine taxation regimes, but completely replace one with the other, you need to submit a petition to the Federal Tax Service to deregister you as a payer, otherwise your individual entrepreneur will have two types of taxation at the same time, as is the case with combination.

There are situations when entrepreneurs who have recently started their own business and are opening a business through specialized companies are wondering how to find out which taxation system their individual entrepreneur is on. In this case, the surest way is to contact your Federal Tax Service directly with a passport and TIN certificate or send a written request. Moreover, this must be done as soon as the question arises, otherwise the deadline for switching to the desired mode 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 scientific, social, production sector, or provide services to the public.
The share from the types of activities specified in paragraph 4 is not less than 70% of total income.

You will have the right to receive for two years tax benefits, completely exempting from payment under any of the modes. In this case, the individual entrepreneur is required to submit declarations.

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 personal income tax 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 premiums, that is, on the contribution to Pension Fund in the amount of 18,610.80 rubles for labor pension and 3,650.58 rubles for medical 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 the patent must not exceed 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 during the validity period 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 of business 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 local authority authorities. Rate when using the system taxation UTII for individual entrepreneurs it 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 the single tax on imputed income remains fixed; in addition, it can be reduced by the amount paid fixed contributions in the Pension Fund of the Russian Federation for themselves 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.

It's time to talk about what types of taxation exist for individual entrepreneurs. In this article we will look at possible options, their features and differences from each other.

The entire list of tax types is as follows:

OSN (General taxation system for individual entrepreneurs)
STS (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, on which tax is paid. For example, UTII is paid by photographers, cargo transportation workers, and stores with a sales floor area of less than 150 sq.m. The types of activities for which UTII is applied may differ depending on the subject of the Russian Federation. There is also the concept of correction factors for different types of activities. For example, for a store, the correction factor will be the sales area.